Identificaçãodo “Risk Sharing” no passivo atuarial das empresas patrocinadoras de planos de aposentadoria e pensão

Abstract

In order to meet the Participant's contribution parity or responsibility for the costing of retirement plan deficits in Complementary Pension Plans, the Risk Sharing concept was introduced by paragraph 87 (d) of Technical Pronouncement CPC 33 (R1), which was approved by CVM Resolution 695 of December 13, 2012. Under this concept, the present value of actuarial obligations should be calculated considering contributions from employees or third parties that reduce the final cost of these benefits to the Plan Sponsor. Within this theme, the study presented here aims to identify whether the participants' responsibility for the costing of the retirement plan is recognized in the post-employment benefit obligations recorded in the actuarial liabilities of the companies sponsoring retirement and pension plans. The applied methodology consists of empirical research and bibliographical analysis with a descriptive and qualitative approach. As a result, it has been identified that companies have not clearly demonstrated the sharing of risk with participants and assisted, impairing the comparability of employee benefit obligations.