@techreport{Heidler2009Measuring,
abstract = {This paper introduces the approach of the Freiburg model to quantify accrued-to-date liabilities (ADL) of public pension schemes. The presented framework has been applied to carry out benchmark calculations for 19 EU member states on behalf of the Eurostat/ECB Contact Group on Pensions. We will show that the Freiburg model represents a valuable instrument to calculate pension schemes' ADL on a relatively small data base. Furthermore, limitations and possible extensions of the model will be outlined.},
address = {Freiburg i. Br.},
author = {Matthias Heidler and Christoph M\"{u}ller and Olaf Weddige},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {330; Gesetzliche Rentenversicherung; Rentenfinanzierung; Versicherungstechnik; R\"{u}ckstellung; Deutschland},
language = {eng},
number = {37},
publisher = {Forschungszentrum Generationenvertr\"{a}ge},
title = {Measuring accrued-to-date liabilities of public pension systems: Method, data and limitations},
type = {Diskussionsbeitr\"{a}ge // Forschungszentrum Generationenvertr\"{a}ge der Albert-Ludwigs-Universit\"{a}t Freiburg},
url = {http://hdl.handle.net/10419/38838},
year = {2009}
}
