Antrosios pakopos pensijų fondų Lietuvoje įvertinimas

Abstract

Šiame straipsnyje išskirtos pensijų fondais suinteresuotų subjektų grupės. Kaip ypatingai svarbia suinteresuotųjų grupe išskiriami potencialūs pensijų fondų dalyviai. Išanalizuoti potencialių pensijų fondų dalyvių interesai, poreikiai bei motyvai, nustatytas potencialių pensijų fondų dalyvių tikslas, kurio siekdami jie vertina privačius pensijų fondus. Atsižvelgiant į siekiamą tikslą, išskirti vertinimo kriterijai, o iš jų išskirti rodikliai, kurių pagalba, reitingavimo būdu buvo įvertinti antrosios pakopos pensijų fondai

When private pension funds start its activity, the interested subjects in pension funds appear. There were picked out potential participants of pension funds as the especially important group of the interested in pension funds. After the analysis of their interests, requirements and motives, after the establishment of their object (to cumulate as much as it is possible assets choicely the best pension fund), we can maintain, that they are the estimators of pension funds and they evaluate pension funds with particular evaluation criterions. According to the object of this group of estimators, using the logical analysis and synthesis, there were picked out the criterions of evaluation (profitableness of pension funds, the taxes of administration, strategies of investment, the choice of existing participants of pension funds, the opinion of other participants), and then - there were established the indicators, which helped to evaluate particular pension funds. According to these indicators, in the way of rating, taking into account the strategies of investment, there were fulfilled the evaluation of the second pillar pension funds in Lithuania. According to this rating, in all the categories of pension funds (particular investment strategies), the first place were received by pension funds that were managed by "Finasta" Ltd., and the last place mostly were received by pension funds that were managed by "Commercial Union Lietuva gyvybes draudimas" Ltd