Opinions
Actuarial Opinion
03. Calculation Methodology and Actuarial Premises
3.1.- Benefit Plan 1: defined benefit plan evaluated under the capitalization regime for all regular benefits. In accordant with item 5.1of the Annex to Resolution CGPC 18 of March 28th, 2006, the financial system is that of capitalization and the actuarial method employed is the aggregate one.
3.1.1 - The actuarial premises adopted were the following:
3.2 - Benefit Plan PREVI Futuro: in consequence of CGPC Resolution 16 of 11. 22. 2005, and of the Normative Instruction SPC 9, dated of 01. 17. 2006, this plan is defined as being of the Variable Contribution type. All benefits are evaluated under the capitalization regime being used the actuarial aggregate method for Part I (relative to risk benefits) and the financial accumulation in individual accounts method for Part II (relative to programmed benefits).
3.2.1 - The actuarial premises adopted were the following:
3.3 Annuity Portfolio - CAPEC: calculated using the usual method for temporary life insurance (one year), yearly renewable after cost readjustment. Those plans are actuarially administered under the simple partition regime without employer contributions.
3.3.1 - The actuarial premises for the calculation of commitments relative to the Annuity Portfolio were the following:
