Investment of Social Security Funds - Guideline 21. Valuation of the investment portfolio
The investing institution’s assets are valued in accordance with recognized international or national accounting standards where appropriate, as well as industry best practice. Valuations are performed, or at least verified, independently.
This guideline should be read in conjunction with the ISSA-ILO Guidelines on Actuarial Work for Social Security, in particular the guideline “Input into the valuation of assets and benefit calculations”.
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