Pensions in National Accounts

Publications

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European system of accounts - ESA 2010 (chapter 17 of ESA 2010 provides detailed guidance on pensions in national accounts)
System of national accounts - 2008 (chapter 17, Part 2 of the 2008 SNA provides information on the recording of pensions in national accounts)
Technical compilation guide for pensions in national accounts - 2020 edition (the pension compilation guide is a handbook for compilers and users of data on pension schemes in social insurance)
The statistical recording of an unbalanced transfer of pension obligations to government under ESA 2010 (Eurostat decision on unbalanced transfers of pension obligations)
Classification of funded pension schemes in case of government responsibility or guarantee (Eurostat decision on the classification of pension schemes)
Specific questions and answers (specific questions and answers on the recording of pensions in national accounts)