Overview of accrued-to-date entitlements of pension schemes (mln euro)

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Accrued-to-date pensions entitlements (pension scheme liabilities)

Accrued pension entitlements are equivalent to pension schemes` liabilities.

Accrued-to-date pension liabilities include: already accrued part of future pension rights of current working age population at the time of reporting, which have arisen from contributions already paid in previous years; as well as remaining next years` pension payments for already retired population.

Social insurance schemes

Social insurance schemes are schemes in which participants are obliged, or encouraged, by a third party to take out insurance against certain social risks or circumstances that may adversely affect their welfare or that of their dependants. In such schemes, social contributions are paid by employees or others, or by employers on behalf of their employees, in order to secure entitlement to social insurance benefits, in the current or subsequent periods, for the employees or other contributors, their dependents or survivors