期刊名称：Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
印刷版ISSN：2248-6968
出版年度：2017
卷号：27
期号：66
页码：153-167
语种：Spanish
出版社：Universidad Nacional de Colombia - Sede Bogotá
摘要：This paper analyzes the adequacy of rates applied for determining the so-called "capital cost" of pensions derived from occupational accidents and diseases. Based on data from the Continuous Work History Sample and the evolution of the longevity of Spanish population, mortality tables are estimated for the contingencies of widowhood and disability, which combined with the appropriate economic and financial parameters allow to build the actuarially correct technical bases for each of the years under analysis. Results suggest that rates during the period 2011-2015 were much higher than those that should have been applied, which, in turn, would have led to a covert transfer of resources from the collaborating mutuals with the Social Security System towards the Social Security General Treasury. The urgency of articulating an annual periodic review procedure that adapts the fundamental elements of the rates to the changing financial, economic and demographic conditions of the country is concluded from this research.
关键词：Capitalization;disability;Mutual Funds for work accidents;annuities;widowhood;capitalización;invalidez;mutuas de accidentes de trabajo;rentas vitalicias;viudedad
