Evaluating the Impact of Risk Based Funding Requirements on Pension Funds

Jordy Peek, Andreas Reuss and Gerhard Scheuenstuhl

No 16, OECD Working Papers on Insurance and Private Pensions from OECD Publishing

Abstract: The objective of this study is to analyse what the quantitative funding requirements for pension funds with defined benefit plans would be, if Solvency II (based on the QIS 3 methodology) would be applied. Also possible extensions of the Solvency II methodology that seem necessary in order to reflect the specifics of pension funds will be discussed.

Evaluating the Impact of Risk Based Funding Requirements on Pension Funds L'objectif de cette étude est d'analyser ce que seraient les besoins quantitatifs de financement pour des fonds de pension à prestations définies, si "Solvabilité II" (basée sur la méthodologie de QIS 3) est appliquée. Les prolongements possibles de la méthodologie de "Solvabilité II" qui semblent nécessaires afin de refléter les spécificités des fonds de pension seront également discutés.

Keywords: accounting; actuarial method; comptabilité; defined benefit; discount rate; fair value; funding rule; investissement; investment; juste valeur; méthode actuarielle; méthode d'évaluation; organisme de retraite; pension fund; prestation définie; règle de financement; taux d'actualisation; valuation method (search for similar items in EconPapers)
JEL-codes: G18 G23 G32 (search for similar items in EconPapers)
Date: 2008-03-01
New Economics Papers: this item is included in nep-cfn
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