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حسابداری و مالی::
صندوق های بازنشستگی
In particular, data could be obtained from sources other than those dis cussed above for liabilities of (i) public sector employees pension funds managed by a public corporation, (ii) unfunded public sector employees pension schemes, and (iii) provisions for calls under standardized guaran tee schemes.
7.15 Information may be collected from large-scale resident holders, such as banks, insurance companies, pension funds, and other investment funds.
Data may also be collected for other major security holders such as mutual funds, life insurance companies, and pension funds as part of financial statistics or for regulatory purposes.
In the Brazilian case, the National Treasury receives from the Central Bank monthly information "from-whom-to-whom" in a customized framework, which includes a breakdown by nonresidents, closed and open pension funds, and insurance companies, cross-classified by the main groups of bonds and their maturities, which guarantees a more efficient analysis for the debt manager.
The NBSA primarily relies on quarterly enterprise surveys of industries, quarterly surveys of pension funds and other investment schemes, as well as information provided by the various levels of government.
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