Construcción del modelo del pasivo pensional de la Previsora S.A. y aplicación del Loss Recognition Test
Autores
Castro Quintana, Juan Mario
Director
Sánchez Puentes, María Alexandra
Tipo de contenido
Trabajo de grado - Maestría
Idioma del documento
EspañolFecha de publicación
2016-06-01
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Resumen
Bajo las responsabilidades que posee La Previsora S.A, se encuentra el pago total o parcial de la pensión a jubilados que poseen cumplen con los requisitos de pensión, por lo tanto es necesario realizar el cálculo de un Pasivo Pensional por medio del cual se asegure el pago de las pensiones a las cuales tienen derecho los jubilados. Adicionalmente, es adecuado realizar un Loss Recognition Test con el objetivo de determinar la suficiencia de la reserva pensional, y por medio de un análisis de sensibilidad, determinar las posibles variaciones con respecto a modificaciones sensibles de las hipótesis tales como la tasa de interés real, aumento en la inflación y un mejoramiento en la tabla de vida.
Abstract. Among the responsibilities that La Previsora S.A has, the total or partial payment of the retirement money to pensioners who full the necessary requirements is included. Thus, it is necessary to calculate a Pensionable liability that assure the pensions payment to which the retirees have rights on. Additionally, it is adequate to make a Loss Recognition Test in order to regulate the sufficiency of the pension reserve and through a sensibility analysis, determine the possible variations in relation with sensible modifications of the hypothesis such as the real interest rate, the rising inflation and an improvement of the standard of living.
Abstract. Among the responsibilities that La Previsora S.A has, the total or partial payment of the retirement money to pensioners who full the necessary requirements is included. Thus, it is necessary to calculate a Pensionable liability that assure the pensions payment to which the retirees have rights on. Additionally, it is adequate to make a Loss Recognition Test in order to regulate the sufficiency of the pension reserve and through a sensibility analysis, determine the possible variations in relation with sensible modifications of the hypothesis such as the real interest rate, the rising inflation and an improvement of the standard of living.
Abstract
Palabras clave
COLGAAP ; NIIF ; Pasivo pensional ; Reserva ; Loss Recognition Test ; IFRS ; Pensional passive ; Reserve