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Overhauling the Pension-measuring method to reflect future pay rises

Domenii publicaţii > Economie + Tipuri publicaţii > Articol în revistã ştiinţificã

Autori: Cicero I. Limberea

Editorial: The Financial Reporter of the Society or Pension Actuaries, 2008.


The positive evidence that salary increases are almost certain, shows that the projected liability including salary increases is a realistic measure of what a company would expect to pay in future.

While moving benefit obligations on the balance sheet is likely to force many companies to recognize a big liability, there is uncertainty as to whether credit scores will be lowered for such companies, possibly jeopardizing their lending agreements, since credit scores are primarily influenced by the competitive nature of the companies’ sales on a case by case bases, in which case the price increases may outpace inflation by a higher margin than the salaries.

Cuvinte cheie: obligatii fondurile de pensii administrate de companii // pension liability