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FLUCTUATION IN PENSION FUND ASSETS PRIVATELY MANAGED UNDER THE INFLUENCE OF CERTAIN FACTORS. STATISTICAL STUDY IN ROMANIA [PDF]
Annals of the University of Oradea: Economic Science, 2011 On international level, the economic and financial crisis has determined a diminution of the asset value of compulsory pension funds, reflecting a reallocation of funds towards alternative or low-risk investments.
Dracea Raluca +2 more
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Peculiarities of Formation of the System for Protection of Pension Assets of Accumulative Pension Programs [PDF]
Облік і фінанси, 2022 European countries widely use multi-level pension systems, and Ukraine has also gone the way of building a three-level pension model. The use of funded pension programs is associated with the need to create a system of preservation and protection of ...
Vodymyr Rudyk , Ivanna Cheshnevska
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ACCOUNTING AND FINANCIAL REPORTING ISSUES OF PENSION FUNDS IN GEORGIA [PDF]
ეკონომიკური პროფილი, 2023 In Georgia, A pension fund includes pension contributions made by employers, employees, the government, as well as any investment returns, gains or losses accrued on pension assets.
Diana Uglava
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Participation of under-18-year-olds in the Private Pension System in Turkey: A Growth Estimation
İktisat Politikası Araştırmaları Dergisi, 2023 While the private pension system in Turkey reached 14.5 million participants and 433.4 billion TL ($26.2 bn) assets by the end of 2022, the ratio of assets to GDP is only around 3%.
Hasan Meral, İsmail Dilek
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The impact of alternative assets on the performance of Brazilian private pension funds
Revista Contabilidade & Finanças, 2021 This article assesses the impact of alternative assets on the performance of Brazilian private pension funds. Few studies touch on this topic in Brazil and most only investigate the addition of alternative assets and their impact on the performance.
Francis Amim Flores +2 more
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Labor Unemployment Insurance and Pension Asset Allocations [PDF]
SSRN Electronic Journal, 2020 AbstractThis paper examines the effect of unemployment risk on pension investment decisions of defined benefit pension plans. In particular, we examine whether unemployment insurance benefits affect pension investment risk. Using fixed‐effects and difference‐in‐difference analyses, we find evidence that firms take higher pension investment risk by ...
Yina Liang +2 more
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Mathematics, 2023 The allocation of pension funds has important theoretical value and practical significance, which improves the level of pension investment income, achieves the maintenance and appreciation of pension funds, and resolves the pension payment risk caused by
Yuqin Sun, Yungao Wu, Gejirifu De
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Финансы: теория и практика, 2023 The efficiency of pension asset management, reflected in their performance, determines the stability of the funded pension system of Kazakhstan, and also has the potential to significantly affect the budget process, since the state guarantees recipients ...
V. Yu. Dodonov
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Financing a Funded Basic Old-Age Provision via Inheritance Tax: Two Birds With One Stone?
Wirtschaftsdienst, 2022 In view of demographic changes, the statutory pension insurance scheme, which is financed through contributions, will soon no longer be able to ensure adequate old-age provision.
Dirk Löhr
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The Treatment of Assets in Pension Funding [PDF]
ASTIN Bulletin, 2004 A recent survey of actuarial practitioners in North America shows that smoothed-market actuarial asset values are commonly used in funding valuations of defined benefit pension plans. Four methods of calculating such values are reported in the actuarial literature but only qualitative descriptions of the methods are given.
Owadally, M. I, Haberman, S.
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