Počet záznamov: 1
Projections of pension benefits in supplementary pension saving scheme in Slovakia
Názov Projections of pension benefits in supplementary pension saving scheme in Slovakia Aut.údaje Michal Mešťan, Ivan Králik ... [et al.] Autor Mešťan Michal 1991- (40%) UMBEF04 - Katedra financií a účtovníctva
Spoluautori Králik Ivan 1992- (35%) UMBEF15 - Katedra verejnej ekonomiky a regionálneho rozvoja
Žofaj Matej 1992- (10%) UMBEF01 - Katedra cestovného ruchu
Karkošiaková Nikola 1990- (10%) UMBEF15 - Katedra verejnej ekonomiky a regionálneho rozvoja
Kabašinskas Audrius (5%)
Zdroj.dok. Central European Journal of Operations Research. Vol. 29, no. 2 (2021), pp. 687-712. - Heidelberg : Springer Nature Switzerland AG, 2021 Kľúč.slová DC pension schemes IORP II Directive Pension Benefit Statement retirements Form.deskr. články - journal articles Jazyk dok. angličtina Krajina Nemecko Anotácia New Institutions for Occupational Retirement Provision Directive, effective since 2019, lays down new information requirements for all pension providers across the EU. The directive requires providers to supply their members and savers with a Pension Benefit Statement on a regular basis. The Pension Benefit Statement should inter alia contain the projections of future pension benefits that can reasonably be expected at the moment of retirement. However, the directive does not provide any further technical specification on the methods and processes of pension benefit projections. Our motivation is to contribute to this issue and present possible approaches on pension benefit projections. The complexity of pension benefit projections requires consideration of not only expected returns on various asset categories, but also the correlation between other variables such as expected life-cycle income or decisions on the default saving strategy. Our results provide indications on the possible solutions and compare the projected pension benefits using three simulation methods with back-tested results using real supplementary pension funds operating in Slovakia. URL Link na plný text Kategória publikačnej činnosti ADM Číslo archívnej kópie 50055 Katal.org. BB301 - Univerzitná knižnica Univerzity Mateja Bela v Banskej Bystrici Báza dát xpca - PUBLIKAČNÁ ČINNOSŤ Odkazy PERIODIKÁ-Súborný záznam periodika 
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Počet záznamov: 1