1. Table 29 – Questions and Answers
Workshop on Pensions European Session Paris, 9 March 2016 Item 6

2. Questions and Answers Structure Pensions FAQ
Specific Questions and Answers on Table 29
Your questions

3. Pensions FAQ
On the front-page of the pensions web-section

4. Pensions FAQ
Why was the reporting on pensions extended with the introduction of ESA 2010?
What's new regarding the recording of pensions in ESA 2010?
Are accrued-to-date pension entitlements a measure of sustainability?
Actuarial assumptions matter. How should key economic and demographic assumptions be updated?

5. Pensions FAQ
Social insurance comprises a large set of risks. What is included under the heading of pensions in national accounts?
At present, pension data for only a few countries has been published by Eurostat. When will data on pension entitlements for all Member States become available?

6. Specific Questions and Answers
'Manuals and Guidelines' of the pensions web-site

7. Specific Questions and Answers
Are premiums and claims for life insurance/term insurance recorded in the supplementary table on accrued-to-date pension entitlements in social insurance?
Why are notional defined contribution schemes classified under the heading 'defined benefit' schemes?
How do pension reforms show up in the supplementary table?

8. Specific Questions and Answers
What's about the recording of lump-sum payments and annuities in the supplementary table?
Is it possible to record an employer’s imputed contribution based on experience effects in the supplementary table if there isn’t any imputed contribution in the core accounts?
How should the transfer of pension assets from a non-government manager to general government be accounted for in table 29?

9. Specific Questions and Answers
The discount rate (to be allocated to row 8) and mortality assumptions (to be allocated to row 9) may be changed at the same time and the change may be reported as one single figure. How to deal with this identification problem?
How should the pension fact sheets be structured?

10. Your questions? 1) on FAQ 2) on Specific Questions and Answers

11. Thank you for your kind attention!
Contact:
Jens Grütz;
Eurostat, C1 National Accounts Methodology, Sector accounts, Financial indicators