The development of pension funds’ net assets

Slides:

Advertisements

Similar presentations

Module 8 Reporting and Analyzing Owner Financing Activities.

Advertisements

Entrepreneurship and SMEs Sergey Anokhin, Ph.D. Kent State University January 16, 2009.

© 1999 by Robert F. Halsey In this chapter, we will cover the four financial statements that are provided by companies to shareholders and other interested.

Annual Report 2003 Bank van de Nederlandse Antillen Willemstad, July 5, 2004.

Farm Management Chapter 19 Capital and the Use of Credit.

Uses of Accounting Information and the Financial Statements

Chapter 2 INVESTMENT ALTERNATIVES Choices Galore.

PENSION FUNDS. PENSION PLANS 1.PUBLIC PENSION FUNDS Created by state, local or federal govt. 2.PRIVATE PENSION PLANS Created by private agencies including.

The Financial Plan Chapter 2. Definitions You Need to Know Personal financial plan: specifying financial goals and describing in detail the spending,

Econ – Chapter 13 – Outline #1. I. Savings and Financial System = An economic system must be able to produce capital if it is to satisfy the wants and.

Module The relationship between savings and investment spending 2. The purpose of the 5 principal types of financial assets: stocks, bonds, loans,

SESSION OBJECTIVES At the end of this session participants should be able to:  Understand the FIO model  Understand the process of value creation  Identify.

Direct Investment Measuring Flows and Positions Course on Balance of Payments and International Investment Position Manual (BPM6) IMF-PFTAC Nadi November.

Copyright 2010, The World Bank Group. All Rights Reserved. 1 GOVERNMENT FINANCE STATISTICS INTRODUCTION TO GOVERNMENT FINANCE STATISTICS Part 2 This lecture.

 Discuss the importance of farm credit.  Explain three fundamentals of credit.  List eight rational credit principles needed for effective decision.

Financial Markets Saving & Capital Formation – Saving – absence of spending Savings – Money available when.

Cross Section of the Financial Sector Developments in Bosnia and Herzegovina Radomir Božić. Ph.D. Sarajevo. October Fifth SASE International Conference.

Special Accounting Procedures Chapter 5. Gross profit Mark-up & Margin Mark-up = Gross profit Cost price Can be either a fraction or a percentage Margin.

Analyzing Transactions into debit and credit parts Chapter 3.

Pozavarovalnica Sava, d. d. Financial Report Three Months to 31 March 2012 ( ) May 2012.

Financial Statements A set of Financial Statements consist of four related accounting reports that summarizes the financial resources, obligations, profitability.

BASICS OF ACCOUNTING Its importance in actuarial world Baltic Actuarial Summer Days 2008, Estonia Kristīne Lomanovska, Inga Helmane.

Chapter 36 Financing the Business Section 36.1 Preparing Financial Documents Section 36.2 Financial Aspect of a Business Plan Section 36.1 Preparing Financial.

How to fill out the Parent’s Financial Statement Section 4 – Assets and Liabilities.

Role of Financial Markets and Institutions

TOPIC 1 INTRODUCTION TO MONEY AND THE FINANCIAL SYSTEM.

Saving, Investment, and the Financial System

Saving, Investment, and the Financial System

Summary of financial results for the period 1-6/2017

Unit 4: Agribusiness Management Lesson: AM2

MONETARY POLICY Lecture 4 Role of banks in the process of money creation Marijana Ivanov, Ph.D.

BALANCE SHEET STATEMENT OF FINANCIAL POSITION KEY CONCEPTS

Financial Statement Analysis

The development of pension funds’ net assets

Financial overview of Finnish insurance companies

The development of pension funds’ net assets

POB 4.01 Part 3 – Income Statements & Balance Sheets

Chapter 2: The Financial Statements

TYPES OF INVESTMENT Dr.P.Saradhamani, DoMS,.

The development of pension funds’ net assets

Real Estate Principles, 11th Edition

How does leasing bank guarantees work

An Overview of Financial Markets and Institutions

How can values be expressed in multiple ways?

The development of pension funds’ net assets

Summary of financial results for the period 1-12/2016

WHERE CAN PEOPLE INVEST?

Operating Activities – Calculating Cash Flow Amounts (indirect)

Lecture 03 Classification of Accounts

Let’s open a lawn mowing business!

Chapter 36 Financing the Business

FIN 100 Innovative Education-- snaptutorial.com

Relationship of Revenue, Expenses, and Withdrawals to Owner’s Equity

The development of pension funds’ net assets

Circulation of earnings-related pension money in the private and public sectors in 2017 Updated April 2018.

19 Savings and Investment Strategies

2 Business Transaction and Accounting Equation Objectives:

Institutional sector accounts

Intermediary Financing

Learning objectives After you have studied this chapter, you should be able to: Explain, in the context of shares and loan notes, the difference between.

Ratio Analysis A2 Accounting.

Concepts and Objectives of Cost Accounting

Total municipal sector expenditure and income Estimate for 2005

RATIO ANALYSIS.

Recall: Balance sheet shows the financial position of a business for a specific point in time. Balance sheet shows assets, liabilities, and owner’s equity.

Financial account THE CONTRACTOR IS ACTING UNDER A FRAMEWORK CONTRACT CONCLUDED WITH THE COMMISSION.

The development of pension funds’ net assets

The development of pension funds’ net assets

According to the annual reports, the investment assets of the earnings-related pension system totalled EUR 194,9 billion on the 31st December The.

The Financial plan and Source of capital

Presentation transcript:

The development of pension funds’ net assets

The impacts of the new data collection model for investment statistics (additional information from the 2016/Q2 analysis) Owing to revisions made to the figures in summer, the net amount of investment assets at the end of March 2016 rose by EUR 0.1 billion (EUR 177.9 billion). In the reporting adopted in 2016, some fund units previously classified as equity fund investments have now been classified as units in hybrid funds. For instance, cash collateral given and received in connection with derivatives, and purchase price claims and liabilities associated with investments, were reported in more detail than before. In consequence, the reported amount of net investment assets increased by about EUR 0.2 billion during the second quarter. In consequence, the reported amount of net investment assets decreased by about EUR 0.7 billion during the first quarter. New assets have been included in investment loans. In the new data collection model for earnings-related pension assets devised by Statistics Finland, data are collected on both external and internal lending done by a group of companies. Internal lending comprises all lending to the pension insurer’s own companies, including its own real estate companies Thus, the statistical report does not specify directly how much of the lending goes to the pension insurer’s own real estate companies. Alongside the new reporting, all lending, whether internal or external, is included in investment loans. In consequence, the amount of real estate investments has decreased but, on the other hand, the amount of investment loans has increased by the same sum. This change in classification therefore has no effect on total investment assets, because one asset type merely transferred from one investment category to another. In addition, in the reporting adopted in 2016, some fund units previously classified as equity fund investments have now been classified as units in hybrid funds. However, this has no effect on total assets. The way in which the net value of derivative contracts is reported and handled has also been specified. Instructions by Statistics Finland for collecting data on earnings-related pension assets http://www.stat.fi/keruu/telq/ohjeet.html 20.6.2016 Source: Tela

9.9.2016 Source: Tela

9.9.2016 Source: Tela

9.9.2016 Source: Tela

9.9.2016 Source: Tela

9.9.2016 Source: Tela

9.9.2016 Source: Tela

9.9.2016 Source: Tela

9.9.2016 Source: Tela

9.9.2016 Source: Tela

9.9.2016 Source: Tela

Real return accumulated on investments by private-sector pension providers in 1997-2015, percentage of capital employed 18.3.2016