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Refering to listed companies, connected ones or societiies located in the UE, if they are controlled by extra UE societies , Banks, Insurance Companies, Financial Enterprises, Brokerage Movable Company, SGR, starting from the 2005 budget, begins the duty of the evaluation of the employee benefits in accordance with the IAS 19 principle. This principle regulates generally the quantification of the employee benefits, but it is mostly remarkable for those profits which are to disburse at the end of the working activity such as T.F.R., performances of sanitary assistance, invalidity. The T.F.R. of the dependents represents the most conspicuous item of the liabilities in the balace sheet. To evaluate this item you don’t need to proceed anymore with the static evaluation of the accumulation of revaluated sums (as it has been done till today ), but with the analytical calculation in accordance with demografic-actuarial factors ( mortality and invalidity of the dependents, turn over business rates, T.F.R. advance and retributive dynamic) and economic-financial hypotesis (future levels of inflation, future levels of the interest rate for the topical attualization).
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TFR IAS19 in Italy by Attuariale.Com For informations about the costs of the evaluations contact the Office at the address info@attuariale.Com or www.Attuariale.Com.
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