Supplementary table on pension schemes in social insurance

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Supplementary table on pension schemes in social
insurance
Task Force on the statistical measurement of the
assets and liabilities of pension schemes in
general government
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Supplementary table on pension schemes in social
insurance

• Table is a standard table proposed, under the
  compromise agreed by the UN Statistical
  Commission of February 2007, to be included in
  the new SNA
• Table has to be compiled by countries in addition
  to standard tables in the core national accounts
• Table has been prepared by the Eurostat/ECB Task
  Force on pensions

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Supplementary table on pension schemes in social
insurance

• Table presents
• Opening and closing stocks of pension
  entitlements for all pension schemes in social
  insurance (including social security)
• Transactions and other economic flows during the
  period
• Social assistance schemes are not included

4
Supplementary table on pension schemes in social
insurance

• Columns of the table
• Split between pension schemes classified either
  in the core national account or not in the core
  national accounts
• Schemes classified within the core national
  accounts are either sponsored by a non-general
  government unit or by a general government unit
• Employer pension schemes are further split into
  defined benefit schemes and defined contribution
  schemes

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Supplementary table on pension schemes in social
insurance

• Columns of the table
• Column C contains columns A and B (db and dc)
  but also hybrid pension schemes
• Columns F and G cover those pension schemes not
  included in the core national accounts
• Column I as an of-which position to show all
  general government pension schemes classified in
  the core national accounts
• Columns J and K provide a split by counterpart
  sector (resident and non-resident households)

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Supplementary table on pension schemes in social
insurance

• Rows of the table
• S denotes the supplementary status of the SNA
  codes
• Social contributions in rows 2a to 2d (actual and
  imputed)
• Row 2d relates to property income earned, or
  imputed
• Row 3 refers to imputed transactions of social
  security pension schemes
• Row 5 presents the changes in pension
  entitlements due to contributions and benefits
  (SD8 or SF612 row 2 row 3 row 5)

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Supplementary table on pension schemes in social
insurance

• Rows of the table
• Row 6 shows the transfers of pension entitlements
  between pension schemes (cell 6, H should be
  zero)
• Rows 7 to 11 cover the other economic flows
• Row 7b is only used if PBO is applied
• Row 10 is only used in case of funded dc schemes
• Rows 1 and 12 show the pension entitlements at
  the beginning and at the end of the period

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Supplementary table on pension schemes in social
insurance

• Rows of the table
• Row 6 shows the transfers of pension entitlements
  between pension schemes (cell 6, H should be
  zero)
• Rows 7 to 11 cover the other economic flows
• Row 7b is only used if PBO is applied
• Row 10 is only used in case of funded dc schemes
• Rows 1 and 12 show the pension entitlements at
  the beginning and at the end of the period