To enhance statistical coverage of old-age provisions and its comparability between countries, a new table has been introduced by the European System of Accounts (ESA) 2010, in force since September 2014 (EU Regulation No 549/2013).
The “Supplementary table on accrued-to-date pension entitlements in social insurance” (that is, Table 29), compiled by EU member countries for the first time at the end of 2017 for the reference year 2015, aims at presenting a complete picture of entitlements of households from social insurance pension schemes, in the framework of national accounts.
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