Revista de la educación superior
versión impresa ISSN 0185-2760
IZAR LANDETA, Juan Manuel y YNZUNZA CORTES, Carmen Berenice. Efecto de la reforma del sistema jubilatorio en el pasivo contingente de la Universidad Autónoma de San Luis Potosí. Rev. educ. sup [online]. 2011, vol.40, n.159, pp.87-106. ISSN 0185-2760.
The objective is to evaluate the impact of the retirement plan reforms made by the San Luis Potosi Autonomous University (UASLP) on the contingent liability that the payment of retirement benefits for its workers represents. As a result of the reform these liabilities decreased between 45 and 50%, which means a partial relief of the financial burden of retirement payments for the university. The variables with greater impact on contingent liabilities are: financial return of retirement funds, increases in retirement payments, the additional working years after being eligible for retirement and life expectancy, and to a lesser degree the contributions to the fund and the employee's initial age.
Palabras llave : Contingent liabilities; Flexible retirement; Financial return of retirement funds; Retirement wage.