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Title:Measuring accrued-to-date liabilities of public pension systems: Method, data and limitations PDF Logo
Authors:Heidler, Matthias
Müller, Christoph
Weddige, Olaf
Issue Date:2009
Series/Report no.:Diskussionsbeiträge // Forschungszentrum Generationenverträge der Albert-Ludwigs-Universität Freiburg 37
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.
Document Type:Working Paper
Appears in Collections:Diskussionsbeiträge des Forschungszentrums Generationenverträge, Universität Freiburg

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