macroeconomic benefits and would also provide a solid pension program that can enhance mobility. …

accounts. This would have macroeconomic benefits and provide a solid pension provision that can enhance mobility, instead of …

macroeconomic benefits and would also provide a solid pension program that can enhance mobility …

This paper develops a full accounting model for monitoring the solvency of a notional defined contribution (NDC …) pension scheme with disability and minimum pension benefits. Using the annual report of the Swedish pension system as a … recognition of non-contributory rights (NCRs) into the Income statement. This accounting framework integrates both contributory …

We present a framework for accounting of the German statutory pension scheme and estimate a balance sheet for the years … rate of return is mainly financed by increasing contributions and by changing the liabilities not backed by assets …

Due to demographic change, the fiscal sustainability of pension schemes financed on a pay-as-you-go (PAYGO) basis is of … international System of National Accounts (2008 SNA), we present a simple framework for accounting of paygo pension schemes using … workers' and pensioners' net liabilities (CWL). Applying this accounting framework using both definitions of liabilities to …

benefit pay-as-you-go (DB PAYG) scheme with retirement and disability benefits. Our model enables us to obtain the system … (CPP) balance sheet, which includes disability and survivor benefits …

We present a framework for accounting of the German statutory pension scheme and estimate a balance sheet for the years … rate of return is mainly financed by increasing contributions and by changing the liabilities not backed by assets …

Due to demographic change, the fiscal sustainability of pension schemes financed on a pay-as-you-go (PAYGO) basis is of … international System of National Accounts (2008 SNA), we present a simple framework for accounting of paygo pension schemes using … workers’ and pensioners’ net liabilities (CWL). Applying this accounting framework using both definitions of liabilities to …