IDEAS home Printed from
   My bibliography  Save this paper

Evaluating the Impact of Risk Based Funding Requirements on Pension Funds


  • Jordy Peek
  • Andreas Reuss
  • Gerhard Scheuenstuhl


The objective of this study is to analyse what the quantitative funding requirements for pension funds with defined benefit plans would be, if Solvency II (based on the QIS 3 methodology) would be applied. Also possible extensions of the Solvency II methodology that seem necessary in order to reflect the specifics of pension funds will be discussed. Evaluating the Impact of Risk Based Funding Requirements on Pension Funds L'objectif de cette étude est d'analyser ce que seraient les besoins quantitatifs de financement pour des fonds de pension à prestations définies, si "Solvabilité II" (basée sur la méthodologie de QIS 3) est appliquée. Les prolongements possibles de la méthodologie de "Solvabilité II" qui semblent nécessaires afin de refléter les spécificités des fonds de pension seront également discutés.

Suggested Citation

  • Jordy Peek & Andreas Reuss & Gerhard Scheuenstuhl, 2008. "Evaluating the Impact of Risk Based Funding Requirements on Pension Funds," OECD Working Papers on Insurance and Private Pensions 16, OECD Publishing.
  • Handle: RePEc:oec:dafaab:16-en

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    accounting; actuarial method; comptabilité; defined benefit; discount rate; fair value; funding rule; investissement; investment; juste valeur; méthode actuarielle; méthode d'évaluation; organisme de retraite; pension fund; prestation définie; règle de financement; taux d'actualisation; valuation method;

    JEL classification:

    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

    NEP fields

    This paper has been announced in the following NEP Reports:


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:oec:dafaab:16-en. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.