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Investor Presentaiton

Chapter VI – Debt, Pension and GPF Liabilities Punjab Pension Fund's Performance - Time Weighted Return (TWR) earned by the Fund is summarized as under: Annualized Return for the period Period Gross Return Net Return* FY 2008-09 15.21% 15.00% FY 2009-10 13.79% 13.61% FY 2010-11 13.48% 13.32% FY 2011-12 13.96% 13.79% FY 2012-13 12.85% 12.69% FY 2013-14 12.05% 11.90% FY 2014-15 15.90% 15.73% FY 2015-16 10.79% 10.63% FY 2016-17 10.28% 10.14% FY2017-18 9.07% 8.95% FY 2018-19 FY 2019-2020 (Projected) 8.05% 7.95% 17.69% 17.62% Jul 2008-June 2020 (CAGR) 13.86% 13.75% *Net Return means the return after deducting expenses incurred on management of PPF The investment strategy followed over the years has worked well. Pension Fund continues to earn an attractive real rate of return because of its high yielding portfolio of PIBS, TFCs and NSS. General Provident Fund In addition to the Pension Scheme, Government requires its permanent employees to subscribe to the General Provident (GP) Fund, which is a Defined Contribution Scheme. General Provident Fund contributions are deducted from salaries of Government employees and credited to GP Fund Account, which is part of the Public Account of the Province. Government has a fiduciary responsibility for these contributions. To avert the possibility of using Public Account Provident Fund Deduction from Salary balances as a source of cash for meeting Government expenditures, there was a need to create a separate GP Investment Fund. There was also a need to replenish the amounts earlier utilized from GP Fund Account as the Government had historically maintained a common cash balance for both Provincial Consolidated Fund and Public Account. Based on these considerations, Government of the Punjab passed Punjab General Provident Investment Fund Act 2009 to establish an investment fund for management of GP Fund liabilities of the Government. General Provident Fund Liability The amount of GP Fund payment of a Government employee is the accumulated contribution deducted from his/her salary during service increased by mark-up /interest rate announced by the Government on such contributions on annual basis. Page 56
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