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2017 Eurostat exercise: purpose and general reporting framework under ESA 2010

2017 Eurostat exercise: purpose and general reporting framework under ESA 2010. ILO/Eurostat workshop 26 April 2017 John Verrinder , Eurostat C1. The ESA 2010 reporting framework. ESA 2010 Regulation established: Methodology (e.g. for pensions)

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2017 Eurostat exercise: purpose and general reporting framework under ESA 2010

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  1. 2017 Eurostat exercise: purpose and general reporting framework under ESA 2010 ILO/Eurostat workshop 26 April 2017 John Verrinder, Eurostat C1

  2. The ESA 2010 reporting framework ESA 2010 Regulation established: • Methodology (e.g. for pensions) • Transmission programme (tables covering wide range of national accounts data) • Of which, Table 29 ("Accrued-to-date pension entitlements in social insurance") • Note link to "System of National Accounts" (2008 SNA) worldwide system – flexibility on recording government schemes

  3. ESA 2010 TP Table 29: Data transmission requirements • Frequency: every 3 years • Period covered: 2012 - voluntary from 2015 - compulsory • Deadline: t + 24 months: 31/12/2017

  4. Coverage of pension schemes • Only "social insurance" • Columns for private (defined contribution /defined benefit) and public (government employee/social security) schemes • Full articulation of changes from opening to closing balance sheet of entitlements

  5. Main rows • Opening stock of entitlements • Contributions received • Benefits paid • Service charges • "Other actuarial changes" (social security) • Transfers, scheme changes, changes in assumptions • Closing stock of entitlements

  6. ESA 2010 TP Table 29: Data transmission requirements • Frequency: every 3 years • Period covered: 2012 - voluntary from 2015 - compulsory • Deadline: t + 24 months: 31/12/2017

  7. Methodological guidance • ESA 2010 (chapter 17) • Technical Compilation Guide for Pension Data in National Accounts Includes guidance on assumptions • Specific Q&A (on Eurostat dedicated site)

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