Superintendencia Financiera de Colombia

RESOLUCIÓN 110 DE 2014 

(Enero 22)

“Por la cual se adoptan las tablas de mortalidad para la población del servicio social complementario de Beneficios Económicos Periódicos, BEPS”.

El Superintendente Financiero,

en ejercicio de sus facultades y en especial de las que le confiere el artículo 45 del Decreto 656 de 1994, el artículo 24 A del Decreto 604 de 2013 adicionado por el Decreto 2983 de 2013, y el numeral 9º del artículo 11.2.1.4.2 del Decreto 2555 de 2010,

CONSIDERANDO:

1. Que el Decreto 604 de 2013 modificado mediante el Decreto 2983 de 2013, reglamentó el acceso y operación del servicio social complementario de beneficios económicos periódicos, BEPS, estableciendo los requisitos que deben cumplir los beneficiarios para poder acceder al mismo.

2. Que el artículo 12 del Decreto 0604 referido, establece la facultad del beneficiario BEPS de contratar una anualidad vitalicia a través de la administradora del mecanismo BEPS con una compañía de seguros de vida legalmente constituida.

3. Que corresponde a la Superintendencia Financiera de Colombia fijar las tablas de mortalidad para la población BEPS que deben utilizar las compañías de seguros de vida para el cálculo de las tarifas y reservas técnicas, en los términos del artículo 24 A del mencionado Decreto 604, adicionado por el Decreto 2983 de 2013.

4. Que hasta tanto no se cuente con información estadística suficiente y específica de mortalidad de la población BEPS, esta Superintendencia adoptará las siguientes tablas de mortalidad.

RESUELVE:

ART. 1º—Para establecer los parámetros de mortalidad aplicables a la población BEPS, se adoptan las siguientes tablas de mortalidad, discriminadas por género:

TABLA DE MORTALIDAD BEPS HOMBRES TABLA DE MORTALIDAD BEPS MUJERES
xl(x)d(x)q(x)e0(x) xl(x)d(x)q(x)e0(x)
151,000,0001,1290.00112962.2 151,000,0002930.00029368.5
16998,8711,1350.00113761.2 16999,7073010.00030167.5
17997,7351,1450.00114760.3 17999,4063090.00030966.5
18996,5911,1530.00115759.4 18999,0973180.00031865.5
19995,4371,1650.00117158.4 19998,7793290.00032964.5
20994,2721,1780.00118557.5 20998,4503390.00034063.6
21993,0941,1940.00120256.6 21998,1113510.00035262.6
22991,8991,2130.00122355.6 22997,7603640.00036561.6
23990,6871,2320.00124354.7 23997,3963780.00037960.6
24989,4551,2550.00126853.8 24997,0183930.00039459.6
25988,2001,2800.00129652.9 25996,6254110.00041258.7
26986,9201,3070.00132551.9 26996,2144290.00043157.7
27985,6131,3380.00135751.0 27995,7854490.00045156.7
28984,2751,3720.00139350.1 28995,3364720.00047455.7
29982,9031,4080.00143249.1 29994,8644970.00049954.8
30981,4951,4460.00147448.2 30994,3675240.00052653.8
31980,0491,4910.00152147.3 31993,8445530.00055652.8
32978,5581,5380.00157246.3 32993,2915850.00058951.9
33977,0201,5880.00162545.4 33992,7066200.00062550.9
34975,4321,6430.00168544.5 34992,0856590.00066449.9
35973,7891,7020.00174843.6 35991,4277020.00070849.0
36972,0871,7650.00181542.6 36990,7257490.00075648.0
37970,3231,8320.00188841.7 37989,9767990.00080747.0
38968,4901,9040.00196640.8 38989,1778550.00086546.1
39966,5861,9790.00204839.9 39988,3219180.00092845.1
40964,6072,0610.00213738.9 40987,4049850.00099744.1
41962,5462,1470.00223038.0 41986,4191,0590.00107343.2
42960,3992,2370.00232937.1 42985,3601,1390.00115642.2
43958,1622,3320.00243436.2 43984,2221,2280.00124841.3
44955,8302,4980.00261435.3 44982,9931,3250.00134840.3
45953,3312,6850.00281734.4 45981,6681,4320.00145939.4
46950,6462,8910.00304133.5 46980,2361,5490.00158038.4
47947,7553,1130.00328432.6 47978,6871,6760.00171237.5
48944,6433,3550.00355231.7 48977,0111,8160.00185936.6
49941,2873,6200.00384630.8 49975,1951,9690.00202035.6
50937,6673,9060.00416629.9 50973,2252,1370.00219634.7
51933,7614,2180.00451729.0 51971,0882,3210.00239033.8
52929,5434,5570.00490228.2 52968,7672,5220.00260332.9
53924,9864,9230.00532227.3 53966,2452,7400.00283631.9
54920,0635,3220.00578426.4 54963,5052,9800.00309331.0
55914,7415,7000.00623125.6 55960,5263,2130.00334530.1
56909,0416,1190.00673124.7 56957,3133,4710.00362629.2
57902,9226,5820.00729023.9 57953,8423,7580.00394028.3
58896,3407,0940.00791423.1 58950,0844,0790.00429327.4
59889,2467,6580.00861222.3 59946,0054,4350.00468826.6
60881,5888,2790.00939221.5 60941,5704,8320.00513125.7
61873,3088,9620.01026220.7 61936,7395,2700.00562624.8
62864,3469,7110.01123619.9 62931,4685,7590.00618223.9
63854,63510,7150.01253719.1 63925,7106,3000.00680523.1
64843,92011,7780.01395618.3 64919,4106,8980.00750222.2
65832,14212,8980.01550017.6 65912,5127,5580.00828321.4
66819,24414,0760.01718116.8 66904,9548,2880.00915820.6
67805,16815,3070.01901116.1 67896,6669,0900.01013819.8
68789,86116,5890.02100315.4 68887,5769,9730.01123619.0
69773,27217,9170.02317014.7 69877,60410,9390.01246518.2
70755,35519,2820.02552714.1 70866,66411,9960.01384217.4
71736,07320,6790.02809413.4 71854,66813,1480.01538416.6
72715,39422,0940.03088412.8 72841,52014,3990.01711015.9
73693,30023,5150.03391812.2 73827,12215,7510.01904315.2
74669,78524,9270.03721711.6 74811,37117,2050.02120514.4
75644,85726,3120.04080311.0 75794,16618,7620.02362513.7

TABLA DE MORTALIDAD BEPS HOMBRES TABLA DE MORTALIDAD BEPS MUJERES
xl(x)d(x)q(x)e0(x) xl(x)d(x)q(x)e0(x)
76618,54527,6480.04469910.5 76775,40420,4180.02633213.1
77590,89728,9130.04893110.0 77754,98622,1670.02936112.4
78561,98430,0830.0535299.4 78732,81923,9990.03274911.8
79531,90131,1260.0585199.0 79708,82025,8970.03653511.1
80500,77532,0160.0639338.5 80682,92327,8400.04076610.6
81468,75932,5150.0693648.0 81655,08329,3650.04482610.0
82436,24432,8300.0752557.6 82625,71830,8430.0492919.4
83403,41432,9380.0816487.2 83594,87532,2430.0542018.9
84370,47632,8180.0885836.8 84562,63233,5330.0596008.4
85337,65832,4510.0961076.4 85529,09934,6750.0655377.9
86305,20731,8240.1042716.0 86494,42435,6300.0720647.4
87273,38330,9270.1131285.6 87458,79436,3560.0792436.9
88242,45629,7580.1227375.3 88422,43836,8090.0871366.5
89212,69728,3230.1331634.9 89385,62836,9490.0958156.0
90184,37426,6370.1444744.6 90348,67936,7360.1053595.6
91157,73724,7250.1567454.3 91311,94336,1400.1158535.2
92133,01222,6200.1700604.0 92275,80335,1350.1273934.8
93110,39220,3680.1845053.8 93240,66833,7130.1400824.5
9490,02418,0210.2001773.5 94206,95532,1150.1551804.1
9572,00415,6380.2171803.3 95174,84029,8340.1706373.8
9656,36613,2810.2356283.0 96145,00628,3580.1955623.5
9743,08411,0140.2556422.8 97116,64825,0840.2150413.2
9832,0708,8950.2773572.6 9891,56421,6510.2364602.9
9923,1756,9740.3009162.4 9969,91318,1780.2600132.7
10016,2025,2890.3264762.2 10051,73414,7920.2859122.5
10110,9123,8650.3542082.0 10136,94311,6150.3143912.2
1027,0472,7080.3842951.8 10225,3288,7560.3457072.0
1034,3391,8090.4169371.7 10316,5726,3000.3801411.8
1042,5301,1440.4523531.5 10410,2724,2940.4180061.7
1051,3856800.4907761.4 1055,9782,7480.4596421.5
1067063760.5324641.3 1063,2311,6330.5054261.3
1073301910.5776921.1 1071,5988880.5557691.2
108139870.6267621.0 1087104340.6111281.0
10952350.6800000.8 1092761850.6720000.8
11017171.0000000.5 11091911.0000000.5

Donde:

x: Edad actuarial

l (x): Indica el número de sobrevivientes a la edad x tomando un grupo inicial supuesto de 1´000.000 de personas de edad 15 años.

d(x): Indica el número de personas que fallecen a la edad x , sin alcanzar la edad x+1 , donde d(x) = l(x) — l(x+1)

q(x): Indica la probabilidad de fallecer a la edad x, sin alcanzar la edad x+1. Esto es q(x) = d(x) / l(x).

e0(x): Esperanza de vida completa. Tiempo esperado de vida de una persona de edad x antes de morir.

ART. 2º—Se adiciona el anexo 8 al Título VI de la Circular Básica Jurídica, con las tablas de mortalidad para la población del servicio social complementario de beneficios económicos periódicos, BEPS, para lo cual se adjuntan las páginas correspondientes.

ART. 3º—La presente resolución rige a partir de la fecha de su publicación.

Publíquese y cúmplase.

Dada en Bogotá, D.C. a los 22 días de enero de 2014.

 

ANEXO 8

Tablas de mortalidad para la población del servicio social complementario de Beneficios Económicos Periódicos – BEPS

x: Edad actuarial

l(x): Indica el número de sobrevivientes a la edad x tomando un grupo inicial supuesto de 1´000.000 de personas de edad 15 años.

d(x): Indica el número de personas que fallecen a la edad x, sin alcanzar la edad x+1, donde d(x)= l(x) / l(x)

q(x): Indica la probabilidad de fallecer a la edad , sin alcanzar la edad x+1. Esto es q(x)= / l(x).

e0 (x): Esperanza de vida completa. Tiempo esperado de vida de una persona de edad x, antes de morir.

TABLA DE MORTALIDAD BEPS HOMBRES TABLA DE MORTALIDAD BEPS MUJERES
xl(x)d(x)q(x)e0(x) Xl(x)d(x)q(x)e0(x)
151,000,0001,1290.00112962.2 151,000,0002930.00029368.5
16998,8711,1350.00113761.2 16999,7073010.00030167.5
17997,7351,1450.00114760.3 17999,4063090.00030966.5
18996,5911,1530.00115759.4 18999,0973180.00031865.5
19995,4371,1650.00117158.4 19998,7793290.00032964.5
20994,2721,1780.00118557.5 20998,4503390.00034063.6
21993,0941,1940.00120256.6 21998,1113510.00035262.6
22991,8991,2130.00122355.6 22997,7603640.00036561.6
23990,6871,2320.00124354.7 23997,3963780.00037960.6
24989,4551,2550.00126853.8 24997,0183930.00039459.6
25988,2001,2800.00129652.9 25996,6254110.00041258.7
26986,9201,3070.00132551.9 26996,2144290.00043157.7
27985,6131,3380.00135751.0 27995,7854490.00045156.7
28984,2751,3720.00139350.1 28995,3364720.00047455.7
29982,9031,4080.00143249.1 29994,8644970.00049954.8
30981,4951,4460.00147448.2 30994,3675240.00052653.8
31980,0491,4910.00152147.3 31993,8445530.00055652.8
32978,5581,5380.00157246.3 32993,2915850.00058951.9
33977,0201,5880.00162545.4 33992,7066200.00062550.9
34975,4321,6430.00168544.5 34992,0856590.00066449.9
35973,7891,7020.00174843.6 35991,4277020.00070849.0
36972,0871,7650.00181542.6 36990,7257490.00075648.0
37970,3231,8320.00188841.7 37989,9767990.00080747.0
38968,4901,9040.00196640.8 38989,1778550.00086546.1
39966,5861,9790.00204839.9 39988,3219180.00092845.1
40964,6072,0610.00213738.9 40987,4049850.00099744.1
41962,5462,1470.00223038.0 41986,4191,0590.00107343.2
42960,3992,2370.00232937.1 42985,3601,1390.00115642.2
43958,1622,3320.00243436.2 43984,2221,2280.00124841.3
44955,8302,4980.00261435.3 44982,9931,3250.00134840.3
45953,3312,6850.00281734.4 45981,6681,4320.00145939.4
46950,6462,8910.00304133.5 46980,2361,5490.00158038.4
47947,7553,1130.00328432.6 47978,6871,6760.00171237.5
48944,6433,3550.00355231.7 48977,0111,8160.00185936.6
49941,2873,6200.00384630.8 49975,1951,9690.00202035.6
50937,6673,9060.00416629.9 50973,2252,1370.00219634.7

TABLA DE MORTALIDAD BEPS HOMBRES TABLA DE MORTALIDAD BEPS MUJERES
xl(x)d(x)q(x)e0(x) xl(x)d(x)q(x)e0(x)
51933,7614,2180.00451729.0 51971,0882,3210.00239033.8
52929,5434,5570.00490228.2 52968,7672,5220.00260332.9
53924,9864,9230.00532227.3 53966,2452,7400.00283631.9
54920,0635,3220.00578426.4 54963,5052,9800.00309331.0
55914,7415,7000.00623125.6 55960,5263,2130.00334530.1
56909,0416,1190.00673124.7 56957,3133,4710.00362629.2
57902,9226,5820.00729023.9 57953,8423,7580.00394028.3
58896,3407,0940.00791423.1 58950,0844,0790.00429327.4
59889,2467,6580.00861222.3 59946,0054,4350.00468826.6
60881,5888,2790.00939221.5 60941,5704,8320.00513125.7
61873,3088,9620.01026220.7 61936,7395,2700.00562624.8
62864,3469,7110.01123619.9 62931,4685,7590.00618223.9
63854,63510,7150.01253719.1 63925,7106,3000.00680523.1
64843,92011,7780.01395618.3 64919,4106,8980.00750222.2
65832,14212,8980.01550017.6 65912,5127,5580.00828321.4
66819,24414,0760.01718116.8 66904,9548,2880.00915820.6
67805,16815,3070.01901116.1 67896,6669,0900.01013819.8
68789,86116,5890.02100315.4 68887,5769,9730.01123619.0
69773,27217,9170.02317014.7 69877,60410,9390.01246518.2
70755,35519,2820.02552714.1 70866,66411,9960.01384217.4
71736,07320,6790.02809413.4 71854,66813,1480.01538416.6
72715,39422,0940.03088412.8 72841,52014,3990.01711015.9
73693,30023,5150.03391812.2 73827,12215,7510.01904315.2
74669,78524,9270.03721711.6 74811,37117,2050.02120514.4
75644,85726,3120.04080311.0 75794,16618,7620.02362513.7
76618,54527,6480.04469910.5 76775,40420,4180.02633213.1
77590,89728,9130.04893110.0 77754,98622,1670.02936112.4
78561,98430,0830.0535299.4 78732,81923,9990.03274911.8
79531,90131,1260.0585199.0 79708,82025,8970.03653511.1
80500,77532,0160.0639338.5 80682,92327,8400.04076610.6
81468,75932,5150.0693648.0 81655,08329,3650.04482610.0
82436,24432,8300.0752557.6 82625,71830,8430.0492919.4
83403,41432,9380.0816487.2 83594,87532,2430.0542018.9
84370,47632,8180.0885836.8 84562,63233,5330.0596008.4
85337,65832,4510.0961076.4 85529,09934,6750.0655377.9
86305,20731,8240.1042716.0 86494,42435,6300.0720647.4
87273,38330,9270.1131285.6 87458,79436,3560.0792436.9
88242,45629,7580.1227375.3 88422,43836,8090.0871366.5
89212,69728,3230.1331634.9 89385,62836,9490.0958156.0
90184,37426,6370.1444744.6 90348,67936,7360.1053595.6
91157,73724,7250.1567454.3 91311,94336,1400.1158535.2
92133,01222,6200.1700604.0 92275,80335,1350.1273934.8
93110,39220,3680.1845053.8 93240,66833,7130.1400824.5
9490,02418,0210.2001773.5 94206,95532,1150.1551804.1
9572,00415,6380.2171803.3 95174,84029,8340.1706373.8
9656,36613,2810.2356283.0 96145,00628,3580.1955623.5
9743,08411,0140.2556422.8 97116,64825,0840.2150413.2
9832,0708,8950.2773572.6 9891,56421,6510.2364602.9
9923,1756,9740.3009162.4 9969,91318,1780.2600132.7
10016,2025,2890.3264762.2 10051,73414,7920.2859122.5
10110,9123,8650.3542082.0 10136,94311,6150.3143912.2
1027,0472,7080.3842951.8 10225,3288,7560.3457072.0
1034,3391,8090.4169371.7 10316,5726,3000.3801411.8
1042,5301,1440.4523531.5 10410,2724,2940.4180061.7
1051,3856800.4907761.4 1055,9782,7480.4596421.5
1067063760.5324641.3 1063,2311,6330.5054261.3
1073301910.5776921.1 1071,5988880.5557691.2
108139870.6267621.0 1087104340.6111281.0
10952350.6800000.8 1092761850.6720000.8
11017171.0000000.5 11091911.0000000.5