1. Supplementary table on pension schemes in social insurance Directorate C: National and European Accounts Unit C-5: Validation of public accounts European Central Bank Directorate General Statistics Task Force on the statistical measurement of the assets and liabilities of pension schemes in general government

2. 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

3. 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

5. 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)

6. 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)

7. 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

8. 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