香港精算学会

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1、PROFESSIONALSTANDARD2(PS2)FORFELLOWMEMBERSOFTHEACTUARIALSOCIETYOFHONGKONG香港精算學會19941ProfessionalStandard2(PS2)PROFESSIONALSTANDARD2(PS2)OccupationalRetirementSchemes-ActuarialReportsandCertificationAPPLICATIONAnyactuaryresponsibleforpreparinganactuarialcertifica

2、tewhenanoccupationalretirementschemeisregisteredundertheOccupationalRetirementSchemesOrdinance,oratintervalsthereafterwhenanactuarialcertificateistobeprepared.Sincetheactuarialcertificatewillrefertoanactuarialreport,theguidanceinthisProfessionalStandardfocuseson

3、thepreparationofthereportitself.LEGISLATIONORAUTHORITYThisProfessionalStandardappliestothepreparationofactuarialreportsandactuarialcertificatesfollowingactuarialreviewsrequiredundersections31,32,33,35and36oftheOccupationalRetirementSchemesOrdinance("theOrdinance

4、").FIRSTISSUED19947ProfessionalStandard2(PS2)1.INTRODUCTION1.1Whenanoccupationalretirementschemewhichisadefinedbenefitschemeistoberegistered,andatperiodiccertificationthereafter,anactuarialcertificateshouldbeprepared.1.2Whilstthisstandardisintendedtogiveguidance

5、onthepreparationofthecertificate,attentionisdrawntothecontentsofthereportwhichwouldprovidethebasisforthecontentofthecertificate.1.3ThisstandardhasbeenpreparedwithHongKongrequirementsandconditionsinmind.2.PURPOSEOFTHESTANDARD2.1Thepurposeofthisstandardistoensuret

6、hatthereportsandcertificatescontainsufficientinformationtoenabletheexpectedfuturecourseofascheme'scontributionrateandfundingleveltobeunderstood.Itisnotintendedtorestricttheactuary'sfreedomofjudgementinchoosingthemethodofvaluationandtheunderlyingassumptions.2.2Al

7、thoughanyreportorcertificatewillbeaddressedtotheactuary'sclient,normallytherelevantemployerorthescheme'strustees,theactuaryneedstobearinmindthathisadvicemaybemadeavailabletothirdpartieswhocanreasonablybeexpectedtorelyuponit,includingtheRegistrarofOccupationalRet

8、irementSchemes.2.3Itshouldbenotedthatsection73oftheOrdinanceenablestheRegistrarofOccupationalRetirementSchemestoissueregulations.Theseregulationsmayimposeotherdemands