This paper compares notional defined-contribution pension schemes (also known as notional accounts) with two alternative designs of earnings-related pension schemes: points systems and definedbenefit plans.
The pensionable age is the most visible parameter of retirement-income systems. This paper surveys pensionable ages in the OECD for a period of a century: back to 1950 and forward to 2050.
L'industrie de l'assurance représente une composante essentielle de l'économie, par l'importance des primes collectées et des investissements réalisés et, plus fondamentalement, en raison du rôle social et économique qu'elle joue en couvrant les risques des particuliers et des entreprises. Cette base de données rassemble les principales statistiques officielles du secteur des assurances pour les 30 pays de l'OCDE ainsi que pour
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Protecting retirement income derived from DC pension plans requires carefully designed default investment strategies. This article assesses the relative performance of different investment strategies for different structures of the payout phase, focusing on life-cycle strategies.
Discussions at this seminar focused on how to improve the monitoring of insurance markets through the provision of sound insurance statistics and indicators, particularly in Asia and Southeast Asia.
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Presentation at "Different dimensions of the quality of life, Turning Economic Growth into Better Quality of Life in Europe" Brussels on 14th September 2010.
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At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). IAS 19 is the current standard for the financial reporting of company pension obligations that stem from defined benefit (DB) and similar plans. It is required for exchange-listed companies in many parts of the world. If enacted, the changes to IAS 19
At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). If enacted, the changes to IAS 19 proposed by the IASB are expected to have a significant impact on company financials on a global basis.
The OECD and IOPS invited comments on the draft OECD/IOPS Good Practices for Pension Funds’ Risk Management Systems between 5 July and 3 September 2010. These draft good practices aim to outline the main features of risk management systems which pension funds employ.
Read about OECD efforts to help governments improve the domestic and global policies that affect business and markets in the wake of the global economic crisis.