Los métodos actuariales en la instrumentación de compromisos de pensiones a través de planes de pensiones.

Abstract

This article contemplates te applicable actuarial methods to the management of the commitments of pensions. The methods of defined contribution and those of defined benefit, the singular and te attachés are described. 231 Fernando Ricote Oil Los métodos actuariales en la instrumentación de compromisos.. This study makes it indexes additionally to the contributions systems in those that the benefits are financed with the manager's contributions and of the participants. The article analyses the possible modifications and alternative to the methods that are contemplated and the systems of paying-off of the supplementary or additional costs that take place as consequence of te recognition of last services. Ihe author aNo makes an analysis of the benefits or losses and as well as bis possible distribution among the participants. Lastly the study exposes the situation of actuarial balance to which ah administration of the commitments should be guided by pensions.