The Survey on actuarial and financial reporting for social security schemes and its legal implications ("the Survey") has been jointly developed by the Office of the Chief Actuary (Canada) and the International Social Security Association (ISSA) Technical Commission on Statistical, Actuarial and Financial Studies and was sent to 74 organizations from 55 countries in June 2011. Responses were received from 46 organizations in 32 countries. These responses cover 60 actuarial and financial reports with respect to 56 social security schemes.
The questionnaire aims at investigating actuarial and financial reporting requirements and frameworks by looking at characteristics of reporting organizations, at the report preparation process, and at communication processes with respect to the results of the reports. The survey also addresses actions taken by social security institutions and/or responsible authorities following the completion of such reports, and legal implications of actuarial and financial reporting.Report:
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