guarantee arrangements should be carefully assessed when designing funding requirements.<P>Réglementation de la capitalisation …-OECD countries and how they correspond with the funding rules applied to pension funds. In addition to leading to a better … understanding of differences in funding rules across countries with developed pension fund systems, the study considers the trend …

funding and business accountants' valuation standards for pension liabilities. It concludes that the trend towards market … regulators. Since valuation methods for funding purposes are likely to continue moving towards a market-based model, policymakers … should be all the more cautious in setting funding regulations so as to provide sufficient flexibility to pension funds in …

affect funding costs primarily through the choice of investment strategy. Strict funding regulations may force sponsors to … make up funding shortfalls in bad economic times and lead them to invest more conservatively, which ultimately raises net … funding costs. The paper also shows that fairvalue accounting standards (with immediate recognition of actuarial gains and …

pension schemes. Some countries have dealt with pension benefit protection via strong funding rules (the route taken for … effective funding rules).<P>Systèmes de garantie des fonds de pension<BR>La question de la sécurité des prestations de pension …