Pensions and retirement schemes

Pensions and retirement schemes

Bachelor of Business Studies (BBS) — Third Year

Subject: Foundation of Financial Systems (MGT 226)

Unit 4: Non-Depository Financial Institutions

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of pensions and retirement schemes.
• Explain the financial-system relationships and interpret their roles using clearly identified institutional and reporting contexts.

Curriculum Scope

• Concept of pension funds
• Fundamentals of pension provision
• Types and practices of pension funds in Nepal
• Social welfare funds and other retirement schemes

Detailed Microsyllabus

1. Pension foundations

   1. Retirement income and accumulated funding.
   2. Contribution and benefit arrangements.
   3. Purpose and fundamental risks.

2. Nepalese schemes

   1. Identify pension practices and social-welfare funds.
   2. Compare other retirement arrangements within the course scope.
   3. Use dated official scheme rules and avoid invented eligibility terms.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 60–62.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Nepalese current-status discussions should identify the reporting period and use dated official publications, such as Nepal Rastra Bank reports, rather than undated figures.