OECD/IOPS Good Practices on Pension Funds' Use of Alternative Investments and Derivatives

International Organisation of Pension Supervisors (IOPS)/Organisation of Economic Coordination and Development (OECD)

December 2011

http://www.oecd.org/dataoecd/12/12/49192070.pdf

The good practices reflect what pension regulatory and supervisory authorities usually expect to examine when assessing the risk management of pension funds that use alternative investments and derivatives.

The good practices cover risk management aspects of alternative investments and derivatives, including sections on i) investment policy, ii) internal governance, iii) due diligence of external asset managers, and iv) communication. They also make regulatory proposals and provide guidance to supervisors.

Good practices endorsed by OECD and recognized IAIS.

65 countries and territories