The Brazilian Pension Funds Authority (PREVIC) has requested corrections to pricing adjustment information reported by closed pension funds after monitoring during 2026 identified inconsistencies. Its guidance applies to funds using the pricing adjustment value for benefit plans in their actuarial valuations and financial statements for the 2026 financial year.
The guidance highlights responsibilities for calculating, recording and verifying the information, particularly those of directors and administrators responsible for benefit plans. Supporting materials are available to assist funds in preparing the information. Monitoring and inspections will continue, including through the 2027 Annual Inspection Program.