🇧🇷Brazil

Déficit de Cobertura no Relatório de Situação Financeira

2 verified sources

Definition

Funded Status Reporting requires annual actuarial valuation of assets vs liabilities per plan. Deficits >10% demand immediate recovery plans with higher contributions; historical data shows net financial positions swinging from R$16bi surplus to R$62bi deficit.

Key Findings

  • Financial Impact: R$62.65 bilhões net deficit peak (2017); deficits R$21-76bi yearly
  • Frequency: Annual reporting; immediate action if deficit >10% assets
  • Root Cause: Manual valuation errors, delayed reporting, non-compliance with per-plan segregation

Why This Matters

The Pitch: Pension funds in Brasil waste R$24-76 bilhões annually on deficits from funded status reporting gaps. Automation of valuation and reporting eliminates underfunding risks.

Affected Stakeholders

Gestores de EFPC, Atuários, Conselho Deliberativo

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Financial Impact

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Current Workarounds

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

Custos Excessivos de Recuperação de Déficit

R$20-76bi deficits requiring recovery costs; 20-40 hours/month manual adjustments per plan

Erros de Decisão por Falta de Visibilidade no Funded Status

2-5% AUM loss from misallocated surpluses (US$317bi total AUM 2014 = R$6-15bi); R$72bi deficit peaks

Custos Extras com Bônus para Atrasos em Benefícios

R$ 68/processo (seguro social); R$ 75/processo (peritos); limite anual R$ 17k-18k/servidor.

Atrasos em Contribuições INSS por Erros de Reajuste

R$166-303 per late contribution + SELIC juros (1%/month); 11-20% aliquot shortfalls on 1.5k+ salaries.

Multas por Não Conformidade em Avaliação Atuarial e Reservas Técnicas

Fines up to R$20,000,000 or twice transaction value; intervention suspends operations leading to ongoing losses.

Perdas por Fraudes e Lavagem em Fundos de Pensão

Fines up to R$20,000,000 or 2x transaction value; criminal fines plus 3-10 years imprisonment; asset confiscation.

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