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The Holistic Balance Sheet as the New Framework for European Pension Supervision - Evaluation from a Dutch Perspective

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  • de Haan, J.
  • Janssen, K.
  • Ponds, E.H.M.

    (Tilburg University, School of Economics and Management)

Abstract

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Suggested Citation

  • de Haan, J. & Janssen, K. & Ponds, E.H.M., 2012. "The Holistic Balance Sheet as the New Framework for European Pension Supervision - Evaluation from a Dutch Perspective," Other publications TiSEM fc38c542-0617-487d-b106-a, Tilburg University, School of Economics and Management.
    • Handle: RePEc:tiu:tiutis:fc38c542-0617-487d-b106-a02180487031
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    File URL: https://pure.uvt.nl/ws/portalfiles/portal/1453000/HBS_paper_DeHaanJanssenPonds_Netspar_DP_October2012.pdf
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    References listed on IDEAS

    as
    1. Chapman, R.J. & Gordon, T.J. & Speed, C.A., 2001. "Pensions, Funding and Risk," British Actuarial Journal, Cambridge University Press, vol. 7(4), pages 605-662, October.
    2. Blake, David, 1998. "Pension schemes as options on pension fund assets: implications for pension fund management," Insurance: Mathematics and Economics, Elsevier, vol. 23(3), pages 263-286, December.
    3. Guillen, Montserrat & Jorgensen, Peter Lochte & Nielsen, Jens Perch, 2006. "Return smoothing mechanisms in life and pension insurance: Path-dependent contingent claims," Insurance: Mathematics and Economics, Elsevier, vol. 38(2), pages 229-252, April.
    4. Hoevenaars, Roy P.M.M. & Ponds, Eduard H.M., 2008. "Valuation of intergenerational transfers in funded collective pension schemes," Insurance: Mathematics and Economics, Elsevier, vol. 42(2), pages 578-593, April.
    5. Sharpe, William F., 1976. "Corporate pension funding policy," Journal of Financial Economics, Elsevier, vol. 3(3), pages 183-193, June.
    6. Hoevenaars, J. & Ponds, E.H.M., 2008. "Valuation of intergenerational transfers in collective funded pension schemes," Other publications TiSEM 2c1afa01-df29-490e-bc52-8, Tilburg University, School of Economics and Management.
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    Cited by:

    1. Anne M. Garvey & Manuel Ventura-Marco & Carlos Vidal-Meliá, 2021. "Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 34(1), pages 292-310, January.
    2. Chen, Z. & Pelsser, A. & Ponds, E.H.M., 2013. "Evaluating the UK and Dutch Defined Benefit Policies Using the Holistic Balance Sheet Framework," Other publications TiSEM 2429d59c-207f-46d4-9fa2-e, Tilburg University, School of Economics and Management.
    3. Dirk Broeders & An Chen & Birgit Koos, 2014. "Utility-equivalence of pension security mechanisms," DNB Working Papers 414, Netherlands Central Bank, Research Department.
    4. Chen, Zhiqiang & Pelsser, Antoon & Ponds, Eduard, 2014. "Evaluating the UK and Dutch defined-benefit pension policies using the holistic balance sheet framework," Insurance: Mathematics and Economics, Elsevier, vol. 58(C), pages 89-102.

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