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  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: Pension Funds - A Capital Adequacy Test with a Soft Mismatch Cushion
    across-the-board benefit reduction. As indicated in Table 1, each of these measures tends to have advantages ... advantages as well as disadvantages. TABLE 1 Comparison of Emergency Measures Capital Restoration ...

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    • Authors: Roland P van Gaalen
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Risk management
  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: Periodic Cost of Employee Benefits
    recognized; the likely liability candidates, using U.S. nomenclature, are the vested benefit obligation ... version of VBO-based recognition, but independent of U.S. accounting standards), which is based on the explicit ...

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    • Authors: Jeremy Gold
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting