The negative result in the year, for the amount of R$26,625,628,000, added to the accumulated amount through 2007, positive by R$52,937,840, reduced the accumulated surplus to R$26,312,212,000, generating a coverage index of 1.40 actuarial commitments.
a) Contingency Reserve
Registers the asset surplus with regard to the actuarial commitments up to the limit of 25% of the Mathematical Provisions. In December 2008, the amount entered in this account added up to R$16,555,334,000 (R$15,520,400 in 2007).
b) Reserve for Plan Revision
Registers the asset surplus with regard to the actuarial commitments for whatever surpasses 25% of the Mathematical Provisions. In December 2008, the amount entered in this item added up to R$9,756,878,000 (R$37,417,440 in 2007).
PREVI Futuro Benefit PlanBecause this is a Variable Contribution Plan, its characteristic is not to have a surplus/deficit, rather only residual variations from its actuarial fees, when invested in Part I, in which the risk benefits that correspond to the Defined Benefit system.