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.

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تصنيفات

فتح مقابل صناديق التقاعد المغلقة

صناديق التقاعد العامة مقابل الخاصة

أكبر صناديق التقاعد

Country Fund Assets US$ (in billions) Reporting
Period 		Inception Origin
 الولايات المتحدة Federal Old-age and Survivors Insurance Trust Fund (Social Security) $2720[1] 2018 1935 Taxation
Flag of Australia.svg أستراليا Australian National Superannuation Scheme $2530[2] 2017 Employer & Employee Contribution
Flag of Norway.svg نرويج Government Pension Fund of Norway $1046[3] 2015 1990 Oil
Flag of Japan (bordered).svg اليابان Government Pension Investment Fund $1103[3] 2015 2006 Non-commodity
 الولايات المتحدة Civil Service Retirement and Disability Fund $915[4] 2018 1920 Employer & Employee Contribution
 الولايات المتحدة Military Retirement Fund $730[5] 2018 Employer Contribution
 الولايات المتحدة Thrift Savings Plan (TSP) $546[6] 2018 1986 Employer & Employee Contribution
Flag of South Korea (bordered).svg كوريا الجنوبية National Pension Service (NPS) $462[3] 2017 1988 Non-commodity
Flag of the Netherlands.svg هولندا Stichting Pensioenfonds ABP (ABP) $388[7] (€344) 1922 Non-commodity
Flag of Canada.svg كندا Canada Pension Plan and CPP Investment Board $317[8] 2017 1965 Non-commodity
Flag of Canada.svg كندا (Quebec) Caisse de dépôt et placement du Québec (The Caisse, or CDPQ) $299[9] 2017 1965 Non-commodity
 الولايات المتحدة (California) California Public Employees' Retirement System (CalPERS) $370[10] 2019 1932 Non-commodity
Flag of the People's Republic of China.svg الصين National Social Security Fund $251[3] 2015 2000 Non-commodity
Flag of Singapore.svg سنغافورة Central Provident Fund $208[11] 2014 1955 Non-commodity
 الولايات المتحدة (California) California State Teachers' Retirement System (CalSTRS) $206[12] 2017 1913 Non-commodity
ماليزيا ماليزيا Employees Provident Fund $185[11] 2014 1991 Non-commodity
Flag of the Netherlands.svg هولندا Stichting Pensioenfonds Zorg en Welzijn (PFZW, formerly PGGM) $183[13] (€162) 1969 Non-commodity
Flag of Canada.svg كندا (Ontario) Ontario Teachers' Pension Plan $176[14] 2016 1989 Non-commodity
Flag of Chile.svg تشيلي AFP $160[15] 2014 1980 Non-commodity
Flag of India.png الهند Employees' Provident Fund Organisation (EPFO) $128[3] 2015 1952 Non-commodity
Flag of Denmark.svg دانمارك Arbejdsmarkedets Tillægspension (ATP) $119[16] 2018 1964 Non-commodity
علم جنوب أفريقيا جنوب أفريقيا Government Employees Pension Fund (GEPF) $112 (ZAR1426b) 1996 Non-commodity
Flag of Brazil.svg البرازيل Caixa de Previdencia dos Funcionários do Banco do Brasil (PREVI) $80[17] 1904 Finance
 الولايات المتحدة (Ohio) State Teachers Retirement System of Ohio (STRS Ohio) $76[18] 2017 1919 Defined Benefit Pension
روسيا Russia Russian National Wealth Fund 75,6 [38] 2018 2008 Oil
Flag of France.svg فرنسا AGIRC - ARRCO $70[3] 2015 2001 Non-commodity
Flag of France.svg فرنسا Pensions Reserve Fund (France) (NPRF) $56[19] 2001 Non-commodity
Flag of Ireland.svg أيرلندا National Pension Reserve Fund (NPRF) $30[20] 2001 Non-commodity


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حسب البلد

أستراليا

مقال رئيسي: Superannuation in Australia

الحكومي

الصناعة (غير هادفة للربح)

[21]

نشر

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

نشر

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


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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

ماليزيا

المغرب

نيبال

هولندا

النرويج

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

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

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

المقالة الرئيسية: Public employee pension plans in the United States

أنظر أيضا

المصادر

  1. ^ 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
  2. ^ Superannuation Statistics, 2017. Value as of June 30, 2017. Retrieved Oct 29, 2017
  3. ^ 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.
  4. ^ 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
  5. ^ 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
  6. ^ Financial Statements of the Thrift Savings Fund December 31, 2018 and 2017. As of December 31, 2018. Thrift Savings Fund. Retrieved June 16, 2019
  7. ^ [1]
  8. ^ "CPP Fund Totals $317 Billion at 2017 Fiscal Year-End". www.cppib.com (in الإنجليزية). Retrieved 2018-02-24.
  9. ^ http://www.lacaisse.com/en/results
  10. ^ "Current Investment Fund Values". Calpers.ca.gov. Retrieved 2019-07-01.
  11. ^ أ ب "The world's 300 largest pension funds – year end 2014". Willis Towers Watson.
  12. ^ "Investments Overview". calstrs.com. Retrieved 2017-06-11.
  13. ^ https://www.pfzw.nl/over-ons/pers/paginas/kwartaalberichten.aspx
  14. ^ https://www.otpp.com/investments/performance
  15. ^ http://www.emol.com/noticias/economia/2015/01/23/700604/donde-estan-invertidas-las-platas-de-los-trabajadores-en-chile.html
  16. ^ The ATP Group - Annual Announcement of Financial Statements 2018
  17. ^ Official WebSite of PREVI - English Version
  18. ^ [2]
  19. ^ FRR 2012 Annual Report
  20. ^ NPRF
  21. ^ http://www.industrysuper.com/choose-a-fund/
  22. ^ http://www.previ.com.br Official Website of PREVI
  23. ^ Public Employees Pension Fund
  24. ^ EPF
  25. ^ PFRDA
  26. ^ [3] Archived نوفمبر 2, 2010 at the Wayback Machine
  27. ^ http://www.csspp.ro
  28. ^ http://pio.rs/eng/
  29. ^ Armed Forces Pension Fund
  30. ^ 29 USC § 1002 - Definitions | Title 29 - Labor | U.S. Code | LII / Legal Information Institute. Law.cornell.edu. Retrieved 2013-07-18.
  31. ^ 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
  32. ^ P&I Online
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