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基本説明
Provides a much-needed resource on the actuarial foundation of the financing and management of social security pensions.
Full Description
This text focuses on the mathematical theory and techniques that underlie the financing and management of social security pensions, and is intended as a reference for practicing actuaries. The first section discusses the actuarial theory behind the financing of social security pensions. It emphasizes principles and relationships and elucidates the impact of different funding approaches, then compares the funding of state and occupational pensions. Part two dissects the projection technique, describing the basis and methodology and developing formulae for practical application.
Contents
Part I Theoryoccupational pensions; advanced topics in social security; advanced topics in social security pension financing; defined contribution schemes. Part II Techniques: the projection technique for actuarial valuations; the present value technique. Appendices.