Present value of expected pension payments based on current interest rates.Serves for calculating the economic funded status at the balance sheet reference date.
LIABILITY PERFORMANCE INDEX
In addition to the price index, calculates the economic funded status taking into account accruing interest.Serves for projecting the economic funded status.
INTERNAL INTEREST RATE
Average interest rate over the life of the pension liabilities.
MODIFIED DURATION
Measures interest rate variation risk.Shows how strongly the economic mathematical reserve reacts to interest rate variations.
