Actuarial valuation by deterministic and stochastic interest rates approach of pension plans of foundation funds which are established as for that temporary article 20 of the law no 506

Emeklilik planlamalarına dair aktüeryal peşin değer, rezerv, sağ kalım süresi ve prim hesaplarında genellikle rastgele olmayan faiz oranları kullanılmıştır. Sigortalı kişinin hayatta kalma olasılığı emeklilik süresi boyunca rastsal olarak belirlenirken, faiz oranları sabit olarak tercih edilmiştir. Bu durumda emeklilik sistemini oluşturan birçok kuruluşa çeşitli risk unsurları yüklemiştir. Bu çalışmada söz konusu risklerin en belirsizi olan faiz unsuru hem sabit hem de stokastik düşünülerek hesaplamalarda daha net sonuçlar elde edilmeye çalışılmıştır. Ayrıca; Bankalar, Sigorta ve Reasürans Şirketleri, Ticaret Odaları, Sanayi Odaları, Borsalar ve bunların teşkil ettikleri birlikler personeli için kurulmuş bulunan sandıkların iştirakçilerinin Sosyal Güvenlik Kurumuna devrine ilişkin esas ve usuller hakkındaki bakanlar kurulu karar taslağına yönelik hesaplamalar stokastik faiz oranlarıyla yapılmıştır. Excel tablolarında yapılan uygulamaların sonucu olarak, sabit ve stokastik faiz oranlarına bağlı sonuçlar elde edilerek devir işleminden sonra Emeklilik Sisteminin artı ve eksileriyle nasıl olacağıyla ilgili olarak bazı sayısal sonuçlar elde edilmiştir.

506 SAyılı kanunun geçici 20. maddesi kapsamında kurulan vakıf sandıklarının emeklilik planlarının sabit ve stokastik faiz oranlarıyla aktüeryal değerlendirilmesi

Interest rates which have been deterministic are used in calculations of actuarial present values, reserve, mortality, premium concerning pension plans. Interest rates had been preferred a constant value while life contingencies were determined to be random during pension time of insured. These cases landed risk measures all establishments that constituted the pension system. In this study, interest rates which are the most uncertain risks at issue are considered both deterministic and stochastic to decrease the effect of inflation in the actuarial valuations. Also, applications were made based on the procedures and principles in the draft resolution of ministerial cabinet relevant to Banks, Insurance Companies, Reinsurance Undertakings, Chambers of Commerce, Chambers of Industry, Bourses and the special retirement fund where consist all of these establishment personals. As a result of the applications made in Excel tables, Results connected with deterministic and stochastic interest rates were studied out and some outcomes obtained with reference to how will happen calculations of the pension system both pluses and minuses after cession term.

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