妥善处置退休基金盈余

IF 0.1 Q4 BUSINESS, FINANCE

South African Actuarial Journal Pub Date : 2001-01-01 DOI:10.4314/SAAJ.V1I1.24489

A. Asher

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引用次数: 2

摘要

本文试图澄清界定受益基金的不同范式，以及其规则中隐含的合同的财务性质。就受托人在为利益相关者的利益应用盈余时可能遵循的原则提出了建议。关键词:养老基金;盈余;固定收益;信托责任南非精算杂志，2001 1:1-34

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The appropriate disposal of retirement fund surpluses

This paper attempts to clarify the different paradigms from which defined benefit funds are viewed, and the financial nature of the contracts implicit in their rules. Suggestions are made as to the principles that trustees might follow in applying the surpluses for the benefit of stakeholders. KEYWORDS: Pension funds; surpluses; defined benefit; fiduciary duties South African Actuarial Journal: 2001 1: 1-34

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South African Actuarial Journal BUSINESS, FINANCE-

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