The administrative and financial management of the Social Security Reserve Fund
Keywords:
Reserve Fund, allocation, investment, withdrawal, budget surplus, assets, securities portfolioAbstract
The more up-to-date than ever Social Security Reserve Fund was originally conceived as an instrument to complete the financing needs of the contributory regime of the Social Security system in economically difficult times.
The management of the Reserve Fund must be analyzed from a two-fold perspective: administrative and financial. Being technically complex issues, attention is drawn to the definition of budget surpluses and allocations, to the clarification of the cases wherein the withdrawals of assets is allowed according to the General Social Security Law, and to the investment of resources.
This article goes through all these issues in depth, and deals more briefly with other relevant such as the need of a new regulation which favors the management of the Reserve Fund, the functioning of the control and supervisory committees, the withdrawals made in recent years or the characteristics of securities portfolio.Downloads
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Published
2017-05-05
Issue
Section
Estudios Doctrinales
How to Cite
The administrative and financial management of the Social Security Reserve Fund. (2017). Revista De Derecho De La Seguridad Social, Laborum, 11, 85-116. https://revista.laborum.es/index.php/revsegsoc/article/view/169