The financing of unfunded actuarial liabilities in pension funds, whether resulting from insufficient asset constitution, revision of actuarial premises or inclusion of participants in the plan with non capitalized interests, generally remains restricted to the use of m-year period certain annuity, ignoring a set of possibilities offered by financial or actuarial mathematics. This, paper aims to demonstrate and systemize three groups of (financial and actuarial) methods, available to actuaries, managers and sponsors to capitalize such insufficiencies. Finally, we will demonstrate the different speed of temporal resource accumulation for the coverage made possibleby the analyzed methods.
Pension Fund; Unfunded Actuarial Liability; Actuarial Cost Methods
