COMMISSION FOR BALANCE AND NIC 18 ¿THIS BENEFITS TO MEMBERS OR TO THE AFP?

Descripción del Articulo

The recent reform of the private pension system in-corporates, among other changes the commission on the balance of the administered funds (commission for balance) in replacement of the Commission on the remuneration (commission flow) charged by the Pension Fund Administrators (AFP ) affiliates, and...

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Detalles Bibliográficos
Autor: Romero Cerna, José Salvador
Formato: artículo
Fecha de Publicación:2014
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/10090
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/10090
Nivel de acceso:acceso abierto
Materia:Reform of the private pension system
conflicts of interest
captive market
competition
transparency
NIC 18
Reforma del sistema privado de pensiones
conflictos de interés
mercado cautivo
competencia
transparencia
Descripción
Sumario:The recent reform of the private pension system in-corporates, among other changes the commission on the balance of the administered funds (commission for balance) in replacement of the Commission on the remuneration (commission flow) charged by the Pension Fund Administrators (AFP ) affiliates, and the gradual implementing of NIC 18 Revenue.The article aims to determine whether changes incor-porated benefit to affiliates or the AFP. To do this, the differences between the proposed government reform and reform finally approved, as well as its impact on the members and the AFP are reviewed.
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