Pension fund types

Pension fund types

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Management of Financial Institutions (FIN 255)

Unit 9: Pension Funds

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of pension fund types.
• Apply the relevant financial concepts or calculations and explain their assumptions, risks and analytical limits.

Curriculum Scope

• Overview of pension funds
• Types of pension funds: Defined benefit versus defined contribution pension funds, insured versus non-insured pension funds, private versus public pension funds

Detailed Microsyllabus

1. Pension funds

   1. Retirement-income purpose.
   2. Defined-benefit versus defined-contribution arrangements.
   3. Different allocation of investment and benefit risk.

2. Other categories

   1. Insured versus noninsured funds.
   2. Private versus public funds.
   3. Compare structures under the prescribed framework.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 86–88.

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. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.