IMPLEMENTATION OF REVERSIONARY ANUITY METHOD ON PENSION PLAN
ABSTRACT: <br /> <br /> <br /> <br /> <br /> <br /> Pension is one of the application of actuarial science. Pension fund valuation sometimes needs thorough understanding of annuity. Reversionary annuity is one of the supporting theory on computing Pension F...
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id-itb.:59202017-10-09T10:16:36ZIMPLEMENTATION OF REVERSIONARY ANUITY METHOD ON PENSION PLAN Apriady (NIM 20804004), Dedi Indonesia Theses INSTITUT TEKNOLOGI BANDUNG https://digilib.itb.ac.id/gdl/view/5920 ABSTRACT: <br /> <br /> <br /> <br /> <br /> <br /> Pension is one of the application of actuarial science. Pension fund valuation sometimes needs thorough understanding of annuity. Reversionary annuity is one of the supporting theory on computing Pension Fund. The application of Widow annuity and orphan annuity is needed in order to comply to the regulation. On this theses, there will be a brief calculation of Normal Cost (NC) or (in terms of pension valuation is) the percentage of the wage/salary that will be deducted to meet the requirement of accrued future liability, according to the regulation. Present Value (PV) of future benefit for widow and orphan-linked pension is taken into account on pension funding valuation, for the link between reversionary annuity and pension fund will then be clearly visible. text |
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ABSTRACT: <br />
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Pension is one of the application of actuarial science. Pension fund valuation sometimes needs thorough understanding of annuity. Reversionary annuity is one of the supporting theory on computing Pension Fund. The application of Widow annuity and orphan annuity is needed in order to comply to the regulation. On this theses, there will be a brief calculation of Normal Cost (NC) or (in terms of pension valuation is) the percentage of the wage/salary that will be deducted to meet the requirement of accrued future liability, according to the regulation. Present Value (PV) of future benefit for widow and orphan-linked pension is taken into account on pension funding valuation, for the link between reversionary annuity and pension fund will then be clearly visible. |
format |
Theses |
author |
Apriady (NIM 20804004), Dedi |
spellingShingle |
Apriady (NIM 20804004), Dedi IMPLEMENTATION OF REVERSIONARY ANUITY METHOD ON PENSION PLAN |
author_facet |
Apriady (NIM 20804004), Dedi |
author_sort |
Apriady (NIM 20804004), Dedi |
title |
IMPLEMENTATION OF REVERSIONARY ANUITY METHOD ON PENSION PLAN |
title_short |
IMPLEMENTATION OF REVERSIONARY ANUITY METHOD ON PENSION PLAN |
title_full |
IMPLEMENTATION OF REVERSIONARY ANUITY METHOD ON PENSION PLAN |
title_fullStr |
IMPLEMENTATION OF REVERSIONARY ANUITY METHOD ON PENSION PLAN |
title_full_unstemmed |
IMPLEMENTATION OF REVERSIONARY ANUITY METHOD ON PENSION PLAN |
title_sort |
implementation of reversionary anuity method on pension plan |
url |
https://digilib.itb.ac.id/gdl/view/5920 |
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1820663784476246016 |