Vernière, Laurent; Durand, Bernadette; Constantin, Georges - In: Revue d'Économie Financière 68 (2002) 4, pp. 201-210
[eng] Pension reserve funds for retirement . Capitalised reserves allow a collective prefinancing of future liabilities of repartition retirement systems. These latests will not be based on pure repartition that demand, each year, the balance between expenditure and receipts, but on a perennial...