Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits

Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits

This paper develops an accounting model for monitoring the solvency of a notional defined contribution (NDC) pension scheme with disability and minimum pension benefits. Using the annual report of the Swedish pension system as a benchmark, the “Swedish” actuarial balance is extended by adding an inc...

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Bibliographic Details
Main Authors: Anne M. Garvey, Manuel Ventura-Marco, Carlos Vidal-Meliá
Format: Article
Language:English
Published: Taylor & Francis Group 2021-01-01
Series:Ekonomska Istraživanja
Subjects:
disability insurance
minimum pensions
notional defined contribution
pension accounting
sweden
true and fair view
Online Access:http://dx.doi.org/10.1080/1331677X.2020.1782246

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