Evaluating the Impact of Risk Based Funding Requirements on Pension Funds

Jordy Peek ; Andreas Reuss ; Gerhard Scheuenstuhl

Organisation for Economic Co-operation and Development

关键词: valuation method;    pension fund;    fair value;    discount rate;    funding rule;    defined benefit;    accounting;    actuarial method;    investment;   

DOI  :  https://doi.org/10.1787/241538717514

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

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.