صندوق معاشات
صندوق المعاشات التقاعدية هو مجموعة من الموجودات التي تشكل كيانا قانونيا مستقلا مع مساهمات لخطة المعاشات التقاعدية لغرض حصري تمويل استحقاقات خطة المعاشات التقاعدية.
تصنيفات
فتح مقابل صناديق التقاعد المغلقة
صناديق التقاعد العامة مقابل الخاصة
أكبر صناديق التقاعد
حسب البلد
أستراليا
الحكومي
- Commonwealth Superannuation Scheme (old scheme for federal civil servants)
- Military Superannuation and Benefits Scheme (current scheme for Australian Defence Force personnel)
- Public Sector Superannuation accumulation plan (current scheme for federal civil servants)
- Public Sector Superannuation Scheme (old scheme for federal civil servants)
- State Super (for New South Wales state civil servants)
الصناعة (غير هادفة للربح)
- AustralianSuper
- AustSafe Super
- CareSuper
- Cbus
- Energy Super
- FIRSTSUPER
- HESTA
- Hostplus
- legalsuper
- LUCRF Super
- Media Super
- MTAA Super
- NGS Super
- REI Super
- TWUSUPER
- UniSuper
نشر
- ANZ Australian Staff Superannuation Scheme (for employees of ANZ Bank)
- Retail Employees Superannuation Trust
البرازيل
- Aceprev
- Baneses
- Banesprev
- Centrus
- FAPES
- Forluz
- Funcef
- Fundação Banrisul
- Fundação CESP
- Fundação Itaubanco
- Petros
- PREVI - Caixa de Previdência dos Funcionários do Banco do Brasil[22] (the closed private pension fund for employees of the Brazilian federal government-owned bank)
- Sistel
- Valia
كندا
الحكومي
- Alberta Investment Management
- British Columbia Investment Management Corporation
- Caisse de dépôt et placement du Québec
- Canada Pension Plan (investments directed by the Canada Pension Plan Investment Board)
- HOOPP
- Ontario Teachers Pension Plan
- PSP investments
- Public Sector Pension Investment Board
نشر
- BC Pension Corporation, including the College Pension Plan, the Municipal Pension Plan, the Public Service Pension Plan, the Teachers' Pension Plan, and WorkSafeBC
- Colleges of Applied Arts and Technology Pension Plan (CAAT)
- Healthcare of Ontario Pension Plan (HOOPP)
- OMERS Administration Corporation (OMERS)
- Ontario Pension Board (OPB)
- Ontario Teachers' Pension Plan
- OPSEU Pension Trust (OPTrust)
تشيلي
الصين
اليونان
الحكومي
- Public Employees Pension Fund[23]
نشر
- TAPILTAT, the Fund for Mutual Assistance of the Employees of Ioniki Bank and Other Banks, the multi-employer auxiliary pension fund
هونج كونج
الهند
- Employees' Provident Fund Organisation – a statutory body of the government of India that administers a compulsory Provident Fund Scheme, Pension Scheme and an Insurance Scheme. Provident Fund is applicable across for employees across establishments (private as well as government, subject to criteria). EPF is the largest social security organisation in India with assets well over ₹ 5 lakh crore (US$104 billion) as of 2014.[24]
- National Pension Scheme – a defined-contribution–based pension scheme launched by the government of India open to all citizens of India on a voluntary basis and mandatory for the employees of central government (except Indian Armed Forces) who are appointed on or after 1 January 2004. Indian citizens between the age of 18 and 65 are eligible to join.[25]
اليابان
- See Japan Pension Service
- Government Pension Investment Fund, Japan (GPIF, 年金積立金管理運用独立行政法人)
ماليزيا
- Employees Provident Fund (Malaysia's largest, total assets of around RM407 billion in diversified portfolio)[26]
المغرب
- Caisse de dépôt et de gestion
- CMR (بالفرنسية)
نيبال
هولندا
- Stichting Pensioenfonds ABP (ABP)
- Stichting Pensioenfonds Zorg en Welzijn (PFZW, formerly PGGM)
النرويج
- The Government Pension Fund - Global (Statens pensjonsfond - Utland)
- The Government Pension Fund - Norway (Statens pensjonsfond - Norge)
رومانيا
The pension system in Romania is made of three pillars. One is the state pension (Pillar I – Mandatory), the second is a private mandatory pension where the state transfers a percentage of the contribution it collects for the public pension, and the third is an optional private pension (Pillar III – Voluntary).
The Financial Supervisory Authority – Private Pension is responsible for the supervision and regulation of the private pension system.[27]
المملكة العربية السعودية
- Public Pension Agency (PPA)
- General Organization for Social Insurance
صربيا
- The pension system in Serbia is made of three pillars. One is the state pension (Pillar I – Mandatory), where every insured person is obliged to pay contributions from their paycheck, the second is a voluntary state pension, where an uninsured person is voluntarily included in state pension system, and the third is an optional private pension (Pillar III – Voluntary)[28].
- Pension and disability insurance fund
سنغافورة
سويسرا
تركيا
الحكومي
- Sosyal Güvenlik Kurumu (Social Security Institution, SGK)
Social Security Institution was established by the Social Security Institution Law No:5502 which was published in the Official Gazette No: 26173 dated 20.06.2006 and brings the Social Insurance Institution, General Directorate of Bağ-kur and General Directorate of Emekli Sandığı whose historical development are summarized above under a single roof in order to transfer five different retirement regimes which are civil servants, contractual paid workers, agricultural paid workers, self-employers and agricultural self-employers into a single retirement regime that will offer equal actuarial rights and obligations.
نشر
- Armed Forces Pension Fund[29]
OYAK (Ordu Yardımlaşma Kurumu/Armed Forces Pension Fund) provides its members with "supplementary retirement benefits" apart from the official retirement fund, T.C.Emekli Sandığı/SSK, to which they are primarily affiliated.
In addition to the retirement benefit, OYAK pays "disability benefits" to the members on duty when they become partially or fully disabled as well as "death benefits" to the heirs of the deceased member if the death occurs during the member's subscription to the foundation.
OYAK is incorporated as a private entity under its own law subject to Turkish civic and commercial codes. OYAK, while fulfilling its legal duties, as set in the law, also provides its members with social services such as loans, home loans and retirement income systems.
The initial source of OYAK's funds is a compulsory 10 percent levy on the base salary of Turkey's 200,000 serving officers who, together with 25,000 current pensioners, make up OYAK's members.
Some other Turkish private pension funds:
- YAPI ve KREDİ BANKASI A.Ş. Mensupları Yardım ve Emekli Sandığı Vakfı
- AKBANK T.A.Ş. Mensupları Tekaüt Sandığı Vakfı
- TÜRKİYE GARANTİ BANKASI A.Ş. Memur ve Müstahdemleri Emekli ve Yardım Sandığı Vakfı
- TÜRKİYE ODALAR BORSALAR VE BİRLİK PERSONELİ SİGORTA VE EMEKLİ SANDIĞI VAKFI
- TÜRKİYE İŞ BANKASI A.Ş. Mensupları Emekli Sandığı Vakfı
الولايات المتحدة الامريكية
In the United States, pension funds include schemes which result in a deferral of income by employees, even if retirement income provision isn't the intent.[30] The United States has $19.1 trillion in retirement and pension assets ($9.1 trillion in private funds, $10 trillion in public funds) as of December 31, 2016.[31] The largest 200 pension funds accounted for $4.540 trillion as of September 30, 2009.[32]
الحكومي
أنظر أيضا
- Global assets under management
- Pension insurance contract
- Pension regulation
- Qualifying registered overseas pension schemes
- Sovereign wealth fund
المصادر
- ^ Budget of the United States Government, FY2020, published March 18, 2019. Value as of September 30, 2018 Office of Management and Budget Retrieved April 4, 2019
- ^ Superannuation Statistics, 2017. Value as of June 30, 2017. Retrieved Oct 29, 2017
- ^ أ ب ت ث ج ح "Annual Survey of Large Pension Funds and Public Pension Reserve Funds" (PDF). OECD. 2016-04-21. Retrieved 2016-10-28.
- ^ Budget of the United States Government, FY2020, published March 18, 2019. Value as of September 30, 2018. Office of Management and Budget Retrieved April 4, 2019
- ^ Budget of the United States Government, FY2020, published March 18, 2019. Value as of September 30, 2018. Office of Management and Budget Retrieved April 4, 2019
- ^ Financial Statements of the Thrift Savings Fund December 31, 2018 and 2017. As of December 31, 2018. Thrift Savings Fund. Retrieved June 16, 2019
- ^ [1]
- ^ "CPP Fund Totals $317 Billion at 2017 Fiscal Year-End". www.cppib.com (in الإنجليزية). Retrieved 2018-02-24.
- ^ http://www.lacaisse.com/en/results
- ^ "Current Investment Fund Values". Calpers.ca.gov. Retrieved 2019-07-01.
- ^ أ ب "The world's 300 largest pension funds – year end 2014". Willis Towers Watson.
- ^ "Investments Overview". calstrs.com. Retrieved 2017-06-11.
- ^ https://www.pfzw.nl/over-ons/pers/paginas/kwartaalberichten.aspx
- ^ https://www.otpp.com/investments/performance
- ^ http://www.emol.com/noticias/economia/2015/01/23/700604/donde-estan-invertidas-las-platas-de-los-trabajadores-en-chile.html
- ^ The ATP Group - Annual Announcement of Financial Statements 2018
- ^ Official WebSite of PREVI - English Version
- ^ [2]
- ^ FRR 2012 Annual Report
- ^ NPRF
- ^ http://www.industrysuper.com/choose-a-fund/
- ^ http://www.previ.com.br Official Website of PREVI
- ^ Public Employees Pension Fund
- ^ EPF
- ^ PFRDA
- ^ [3] Archived نوفمبر 2, 2010 at the Wayback Machine
- ^ http://www.csspp.ro
- ^ http://pio.rs/eng/
- ^ Armed Forces Pension Fund
- ^ 29 USC § 1002 - Definitions | Title 29 - Labor | U.S. Code | LII / Legal Information Institute. Law.cornell.edu. Retrieved 2013-07-18.
- ^ Federal Reserve Statistical Release, Financial Accounts of the United States, Fourth Quarter 2016, see pp.94-99. Values as of December 31, 2016. Federal Reserve Board of Governors. Reported March 9, 2017. Retrieved May 18, 2017
- ^ P&I Online