Pentsio osagarrien erakundeen kudeaketa

Pentsio osagarrien erakundeen gobernantza

Errentagarritasuna eta administrazio-gastuak

Gobernu-organoetako kideen prestakuntza

Pentsio osagarrien erakundeen gobernantza 

Pentsio-fondoen gobernantzaren inguruko gaiak ezinbesteko bihurtu dira pentsioak hornitzeko sistema pribatuen eraginkortasunerako. Erakundeen barnean, kasu askotan, administratzen duenaren eta administratuaren interesak ez daude bateratuta eta horrek garrantzi handia ematen dio gobernantza gaiari.

(Berria) Stewart F. and Yermo J. (OCDE). (2008). "Pension Fund Governance: challenges and potential solutions".

CFA Institute. Centre for Financial Market Integrity. (2008). "Code of conduct for members of a pension scheme governing body". 

IAPF. Irish Association of Pension Funds. (2008). "IAPF Investment Guidelines"

CTIP. Centre Technique des Institutions de Prévoyance. (2007). "Recommandation du CTIP sur le conseil d'administration des institutions de prévoyance"

Clark L. G. and   Urwin R. (2007) "Best-Practice Investment Management: Lessons for Asset Owners from the Oxford-Watson Wyatt Project on Governance"

NAPF. National Association of Pension Funds .(UK). (2007). "Corporate Governance Policy and Voting Guidelines"

Stanford Law School. The Stanford Institutional Investors' Forum. Committee on Fund Governance. (2007). "Best practice principles".

Ambachtsheer K., Capelle R. and Lum H. Rotman. International Centre for Pension Management (ICPM) at the University of Toronto. (2007). "The state of global pension fund governance today: Board competency still a problem".

Pensions Institute (UK). (2007). "Dealing with the reluctant investor. Innovation and governance in DC pension investment".

Errentagarritasuna eta administrazio-gastuak

Pentsio-fondoen administrazio-gastuek eta metatutako kapitala biziarteko errenta bihurtzeko kostuek nabarmenki murrizten dute bazkidetuak jasoko duen pentsioaren azken zenbatekoa. Kontuan izan behar da urteko kudeaketa-gastu horiei "interes konposatuaren legea" aplikatzen zaiela, eta urteroko alde txikiak metatuz azken kopuru garrantzitsuak sortu daitezkeela.

(Berria)  PPI. Pensions Policy Institute. (UK). (2008). "Choosing a charging structure for personal accounts".

(Berria)  Fernández P. y Bermejo V. IESE. Universidad de Navarra. (2008). "Rentabilidad de los Fondos de Pensiones en España. 1991-2007"

(Berria)  GFOA. Government Finance Officers Association. (USA). (2008). "Monitoring and Disclosure of Fees for Defined Contribution (DC) Plans".

PADA. Personal Accounts Delivery Authority. (UK). (2008). "Building personal accounts: choosing a charging structure. A discussion paper to support consultation"

ICI. Investment Company Institute. (2007). "The Economics of Providing 401(k) Plans: Services, Fees, and Expenses, 2006".

Bauer R., Frehen R., Lum H. and Otten R. (2007).  "The Performance of US Pension Funds. New Insights into the Agency Costs Debate".

 

Gobernu-organoetako kideen prestakuntza

Pentsio-planetako gobernu-organoetako kideek prestakuntza egokia izan behar dute, ondo oinarritutako erabakiak hartzeko. Prestakuntza-jardueren beharra nabarmenagoa da gobernuko organoetan dauden bazkidetuen ordezkarien kasuan, baina beharrezkoa da, baita ere, kudeaketa-lanak egiten dituzten kide profesionalenentzat.

(Berria) Law Debenture. (2008). "Pensions Essentials. Pension Scheme Risk Assessment".

IOPS International Organisation of Pension Supervisors. (2007) "Supervisory education, outreach and communication, including training of trustees".

Law Debenture. (2006). "Pensions Essentials. Pension Trustee Self-Assessment"

NAPF. National Association of Pension Funds. (UK). (2006). "Training Standards Initiative".

Department for Work and Pensions. The Pension Service. (UK). (2006). "Guides for employers, pension scheme providers and advisers".