Počet záznamov: 1
Projections of pension benefits in supplementary pension saving scheme in Slovakia
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$a 10.1007/s10100-019-00669-2 $2 DOI 035 $a biblio/308739 $2 CREPC2 100 $a 20210424d2021 m y slo 03 ba 101 0-
$a eng 102 $a DE 200 1-
$a Projections of pension benefits in supplementary pension saving scheme in Slovakia $f Michal Mešťan, Ivan Králik ... [et al.] 330 $a 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. 463 -1
$1 001 umb_un_cat*0297134 $1 011 $a 1435-246X $1 011 $a 1613-9178 $1 200 1 $a Central European Journal of Operations Research $v Vol. 29, no. 2 (2021), pp. 687-712 $1 210 $a Heidelberg $c Springer Nature Switzerland AG $d 2021 606 0-
$3 umb_un_auth*0268936 $a DC pension schemes 606 0-
$3 umb_un_auth*0270003 $a IORP II Directive 606 0-
$3 umb_un_auth*0270002 $a Pension Benefit Statement 606 0-
$3 umb_un_auth*0100526 $a retirements 608 $3 umb_un_auth*0273282 $a články $X journal articles 700 -1
$3 umb_un_auth*0232064 $a Mešťan $b Michal $f 1991- $p UMBEF04 $4 070 $9 40 $T Katedra financií a účtovníctva 701 -1
$3 umb_un_auth*0041263 $a Králik $b Ivan $f 1992- $p UMBEF15 $9 35 $4 070 $T Katedra verejnej ekonomiky a regionálneho rozvoja 701 -1
$3 umb_un_auth*0242772 $a Žofaj $b Matej $f 1992- $p UMBEF01 $9 10 $4 070 $q 1 $T Katedra cestovného ruchu 701 -1
$3 umb_un_auth*0219366 $a Karkošiaková $b Nikola $f 1990- $p UMBEF15 $9 10 $4 070 $q 2 $T Katedra verejnej ekonomiky a regionálneho rozvoja 701 -1
$3 umb_un_auth*0286908 $a Kabašinskas $b Audrius $4 070 $9 5 801 $a SK $b BB301 $g AACR2 $9 unimarc sk 856 $u https://link.springer.com/article/10.1007/s10100-019-00669-2 $a Link na plný text T85 $x existuji fulltexy
Počet záznamov: 1