Tabla de mortalidad: Lo= 5050

x s(x) lx qx dx
0 1 5050 1.9802E-04 1
1 0.999802 5049 0.000396118 2
2 0.9994059 5047 0.000594413 3
3 0.9988119 5044 0.000793021 4
4 0.9980198 5040 0.000992063 5
5 0.9970297 5035 0.001191658 6
6 0.9958416 5029 0.001391927 7
7 0.9944554 5022 0.001592991 8
8 0.9928713 5014 0.001794974 9
9 0.9910891 5005 0.001998002 10
10 0.9891089 4995 0.002202202 11
11 0.9869307 4984 0.002407705 12
12 0.9845545 4972 0.002614642 13
13 0.9819802 4959 0.00282315 14
14 0.9792079 4945 0.003033367 15
15 0.9762376 4930 0.003245436 16
16 0.9730693 4914 0.003459503 17
17 0.969703 4897 0.00367572 18
18 0.9661386 4879 0.003894241 19
19 0.9623762 4860 0.004115226 20
20 0.9584158 4840 0.004338843 21
21 0.9542574 4819 0.004565263 22
22 0.949901 4797 0.004794663 23
23 0.9453465 4774 0.005027231 24
24 0.9405941 4750 0.005263158 25
25 0.9356436 4725 0.005502646 26
26 0.930495 4699 0.005745903 27
27 0.9251485 4672 0.005993151 28
28 0.919604 4644 0.006244617 29
29 0.9138614 4615 0.006500542 30
30 0.9079208 4585 0.006761178 31
31 0.9017822 4554 0.00702679 32
32 0.8954455 4522 0.007297656 33
33 0.8889109 4489 0.00757407 34
34 0.8821782 4455 0.007856341 35
35 0.8752475 4420 0.008144796 36
36 0.8681188 4384 0.008439781 37
37 0.8607921 4347 0.008741661 38
38 0.8532673 4309 0.009050824 39
39 0.8455446 4270 0.009367681 40
40 0.8376238 4230 0.009692671 41
41 0.829505 4189 0.010026259 42
42 0.8211881 4147 0.010368941 43
43 0.8126733 4104 0.010721248 44
44 0.8039604 4060 0.011083744 45
45 0.7950495 4015 0.011457036 46
46 0.7859406 3969 0.011841774 47
47 0.7766337 3922 0.012238654 48
48 0.7671287 3874 0.012648425 49
49 0.7574257 3825 0.013071895 50
50 0.7475248 3775 0.013509934 51
51 0.7374257 3724 0.01396348 52
52 0.7271287 3672 0.014433551 53
53 0.7166337 3619 0.014921249 54
54 0.7059406 3565 0.01542777 55
55 0.6950495 3510 0.015954416 56
56 0.6839604 3454 0.016502606 57
57 0.6726733 3397 0.017073889 58
58 0.6611881 3339 0.017669961 59
59 0.649505 3280 0.018292683 60
60 0.6376238 3220 0.018944099 61
61 0.6255446 3159 0.019626464 62
62 0.6132673 3097 0.020342267 63
63 0.6007921 3034 0.021094265 64
64 0.5881188 2970 0.021885522 65
65 0.5752475 2905 0.022719449 66
66 0.5621782 2839 0.023599859 67
67 0.5489109 2772 0.024531025 68
68 0.5354455 2704 0.025517751 69
69 0.5217822 2635 0.026565465 70
70 0.5079208 2565 0.027680312 71
71 0.4938614 2494 0.028869286 72
72 0.479604 2422 0.03014038 73
73 0.4651485 2349 0.031502767 74
74 0.450495 2275 0.032967033 75
75 0.4356436 2200 0.034545455 76
76 0.4205941 2124 0.036252354 77
77 0.4053465 2047 0.038104543 78
78 0.389901 1969 0.040121889 79
79 0.3742574 1890 0.042328042 80
80 0.3584158 1810 0.044751381 81
81 0.3423762 1729 0.047426258 82
82 0.3261386 1647 0.050394657 83
83 0.309703 1564 0.05370844 84
84 0.2930693 1480 0.057432432 85
85 0.2762376 1395 0.061648746 86
86 0.2592079 1309 0.066462949 87
87 0.2419802 1222 0.072013093 88
88 0.2245545 1134 0.078483245 89
89 0.2069307 1045 0.086124402 90
90 0.1891089 955 0.095287958 91
91 0.1710891 864 0.106481481 92
92 0.1528713 772 0.120466321 93
93 0.1344554 679 0.138438881 94
94 0.1158416 585 0.162393162 95
95 0.0970297 490 0.195918367 96
96 0.0780198 394 0.246192893 97
97 0.0588119 297 0.32996633 98
98 0.0394059 199 0.497487437 99
99 0.019802 100 1 100
 100 0 0 0
w 0

El patrono deberá hacer un pago correspondiente a un monto de prima única

Por el principio de equivalencia actuarial:

VA del patrono = VA del trabajador jubilado
P = (VA pensión anual anticipada del 80% de S) + (VA auxilio a recibir por e

P = (0.8)(8000)(8.27176657)+((0.8)(8000)(0.24802122))+0.8(8000)(1+0.90909091+0.90909091^2+....+0.9
P = 92084.52240
S(w)=0

px v Cx Dx Mx Nx
0.999802 0.9090909 0.9090909 5050 109.91945 54340.886027391
0.9996039 0.9090909 1.6528926 4590 109.01036 49290.886027391
0.9994056 0.9090909 2.2539444 4171.0744 107.35747 44700.886027391
0.999207 0.9090909 2.7320538 3789.6319 105.10352 40529.811647226
0.9990079 0.9090909 3.1046066 3442.3878 102.37147 36740.179791478
0.9988083 0.9090909 3.3868436 3126.3389 99.266864 33297.791976438
0.9986081 0.9090909 3.5921068 2838.7394 95.88002 30171.453114836
0.998407 0.9090909 3.732059 2577.0801 92.287913 27332.713720595
0.998205 0.9090909 3.8168786 2339.068 88.555854 24755.633650841
0.998002 0.9090909 3.8554329 2122.6086 84.738976 22416.565646469
0.9977978 0.9090909 3.8554329 1925.7887 80.883543 20293.957066515
0.9975923 0.9090909 3.8235698 1746.8616 77.02811 18368.168335814
0.9973854 0.9090909 3.7656369 1584.2324 73.20454 16621.306740799
0.9971769 0.9090909 3.6866376 1436.4457 69.438903 15037.074315143
0.9969666 0.9090909 3.5908807 1302.1731 65.752266 13600.628656029
0.9967546 0.9090909 3.4820662 1180.2028 62.161385 12298.455603485
0.9965405 0.9090909 3.3633594 1069.4296 58.679319 11118.252800095
0.9963243 0.9090909 3.2374582 968.84534 55.315959 10048.823226822
0.9961058 0.9090909 3.1066518 877.53104 52.078501 9079.9778832184
0.9958848 0.9090909 2.9728726 794.64884 48.971849 8202.4468472513
0.9956612 0.9090909 2.837742 719.43516 45.998977 7407.7980118343
0.9954347 0.9090909 2.7026114 651.19422 43.161235 6688.3628521974
0.9952053 0.9090909 2.5685976 589.29214 40.458623 6037.1686308807
0.9949728 0.9090909 2.4366144 533.15153 37.890026 5447.8764956478
0.9947368 0.9090909 2.3074 482.24659 35.453411 4914.7249703381
0.9944974 0.9090909 2.1815418 436.09859 33.146011 4432.4783798629
0.9942541 0.9090909 2.0594975 394.27172 30.96447 3996.3797884763
0.9940068 0.9090909 1.9416138 356.36934 28.904972 3602.1080653545
0.9937554 0.9090909 1.8281429 322.03052 26.963358 3245.7387236328
0.9934995 0.9090909 1.7192566 290.92687 25.135216 2923.7082085807
0.9932388 0.9090909 1.6150592 262.75972 23.415959 2632.7813377473
0.9929732 0.9090909 1.5155981 237.25741 21.8009 2370.0216208615
0.9927023 0.9090909 1.4208732 214.17296 20.285302 2132.7642101946
0.9924259 0.9090909 1.3308454 193.28182 18.864428 1918.5912531468
0.9921437 0.9090909 1.2454436 174.3799 17.533583 1725.3094381438
0.9918552 0.9090909 1.1645706 157.28173 16.288139 1550.9295426745
0.9915602 0.9090909 1.0881089 141.81882 15.123569 1393.6478085709
0.9912583 0.9090909 1.0159248 127.83809 14.03546 1251.8289845663
0.9909492 0.9090909 0.9478724 115.20052 13.019535 1123.9908898525
0.9906323 0.9090909 0.8837971 103.77988 12.071663 1008.7903649092
0.9903073 0.9090909 0.8235382 93.461546 11.187865 905.01048737838
0.9899737 0.9090909 0.7669314 84.141504 10.364327 811.54894129466
0.9896311 0.9090909 0.7138106 75.725345 9.5973958 727.4074376315
0.9892788 0.9090909 0.6640099 68.127412 8.8835852 651.68209296448
0.9889163 0.9090909 0.6173645 61.270001 8.2195753 583.55468114138
0.988543 0.9090909 0.5737125 55.082636 7.6022108 522.28468025493
0.9881582 0.9090909 0.532895 49.501411 7.0284983 467.20204399002
0.9877613 0.9090909 0.4947575 44.468388 6.4956033 417.70063261553
0.9873516 0.9090909 0.4591499 39.93105 6.0008458 373.2322445602
0.9869281 0.9090909 0.4259276 35.841805 5.5416959 333.30119469549
0.9864901 0.9090909 0.394951 32.157531 5.1157683 297.45939018699
0.9860365 0.9090909 0.3660865 28.839168 4.7208173 265.30185910688
0.9855664 0.9090909 0.339206 25.851339 4.3547308 236.462690957
0.9850788 0.9090909 0.3141874 23.162011 4.0155248 210.61135186748
0.9845722 0.9090909 0.2909143 20.742187 3.7013374 187.44934053727
0.9840456 0.9090909 0.269276 18.565619 3.4104231 166.70715399849
0.9834974 0.9090909 0.2491677 16.608559 3.1411471 148.14153503863
0.9829261 0.9090909 0.2304901 14.849523 2.8919794 131.53297562724
0.98233 0.9090909 0.2131491 13.269076 2.6614893 116.6834529867
0.9817073 0.9090909 0.1970562 11.849647 2.4483402 103.4143770382
0.9810559 0.9090909 0.1821277 10.57535 2.251284 91.564729862642
0.9803735 0.9090909 0.1682849 9.4318271 2.0691562 80.989379556299
0.9796577 0.9090909 0.1554538 8.4061034 1.9008713 71.557552447961
0.9789057 0.9090909 0.1435649 7.4864583 1.7454175 63.151449091166
0.9781145 0.9090909 0.1325528 6.6623064 1.6018527 55.664990763601
0.9772806 0.9090909 0.1223564 5.9240894 1.4692999 49.002684407496
0.9764001 0.9090909 0.1129184 5.2631794 1.3469435 43.078595039731
0.975469 0.9090909 0.1041853 4.6717901 1.234025 37.815415657762
0.9744822 0.9090909 0.0961067 4.1428966 1.1298398 33.143625575844
0.9734345 0.9090909 0.088636 3.6701629 1.033733 29.000728953286
0.9723197 0.9090909 0.0817293 3.2478758 0.945097 25.330566029523
0.9711307 0.9090909 0.0753458 2.870885 0.8633677 22.082690266386
0.9698596 0.9090909 0.0694475 2.5345497 0.7880219 19.211805221813
0.9684972 0.9090909 0.063999 2.2346885 0.7185744 16.677255546973
0.967033 0.9090909 0.0589671 1.9675361 0.6545754 14.442567015256
0.9654545 0.9090909 0.0543212 1.729702 0.5956083 12.475030961363
0.9637476 0.9090909 0.0500327 1.5181352 0.5412871 10.745328935962
0.9618955 0.9090909 0.046075 1.3300902 0.4912544 9.2271937698664
0.9598781 0.9090909 0.0424234 1.1630979 0.4451794 7.8971035948117
0.957672 0.9090909 0.0390549 1.0149384 0.402756 6.7340056889261
0.9552486 0.9090909 0.0359482 0.8836164 0.3637012 5.7190673066722
0.9525737 0.9090909 0.0330837 0.7673394 0.3277529 4.8354509180817
0.9496053 0.9090909 0.0304428 0.6644976 0.2946693 4.0681115228667
0.9462916 0.9090909 0.0280088 0.5736459 0.2642264 3.4036139236665
0.9425676 0.9090909 0.0257656 0.4934875 0.2362177 2.8299680412636
0.9383513 0.9090909 0.0236989 0.4228594 0.2104521 2.3364805348952
0.9335371 0.9090909 0.0217949 0.3607188 0.1867532 1.9136211544382
0.9279869 0.9090909 0.0200413 0.3061312 0.1649583 1.5529023997832
0.9215168 0.9090909 0.0184264 0.2582598 0.1449169 1.2467711974855
0.9138756 0.9090909 0.0169395 0.2163552 0.1264905 0.9885114270602
0.904712 0.9090909 0.0155707 0.179747 0.109551 0.7721562401961
0.8935185 0.9090909 0.0143107 0.1478357 0.0939803 0.5924092167465
0.8795337 0.9090909 0.0131511 0.1200854 0.0796696 0.4445734925576
0.8615611 0.9090909 0.0120841 0.0960174 0.0665185 0.3244880768655
0.8376068 0.9090909 0.0111024 0.0752044 0.0544344 0.2284706519303
0.8040816 0.9090909 0.0101994 0.0572652 0.0433319 0.1532662154768
0.7538071 0.9090909 0.0093687 0.0418599 0.0331326 0.0960009880297
0.6700337 0.9090909 0.0086048 0.0286857 0.0237638 0.0541410629571
0.5025126 0.9090909 0.0079024 0.0174731 0.015159 0.0254553275012
0 0.9090909 0.0072566 0.0079822 0.0072566 0.0079822287693
 0.9090909 0 0 -2.39E-14 2.01236E-11
109.91945 54340.886

A auxilio a recibir por el heredero) + (VA recibirá el heredero por 8 años más)

909091+0.90909091^2+....+0.90909091^7)
ä 65 8.2717666
A 65 0.2480212

v 0.9090909
8 años más)