Definition: Pension entitlements

Category: European System of Accounts (ESA)

Financial claims that current employees and former employees hold against either: 

(a) their employers; 
(b) a scheme designated by the employer to pay pensions as part of a compensation agreement between the employer and the employee; or
(c) an insurer. http://ec.europa.eu/eurostat/product?code=KS-02-13-269&mode=view European Union, Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union, Official Journal of the European Union No L 174, 26.06.2013, p. 1 - 727