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Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits

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Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits

dc.contributor.author	Garvey, Anne M.
dc.contributor.author	Ventura Marco, Manuel
dc.contributor.author	Vidal Meliá, Carlos
dc.date.accessioned	2023-10-30T07:30:31Z
dc.date.available	2023-10-31T05:45:08Z
dc.date.issued	2021	es_ES
dc.identifier.uri	https://hdl.handle.net/10550/90733
dc.description.abstract	This paper develops an 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 benchmark, the “Swedish” actuarial balance is extended by adding an income statement fully explaining the reasons behind the changes in the system’s solvency by type of benefit. In line with the reference model, assets and liabilities are measured at present value at each reporting date, and in each period, included as income or expenses on the Income statement. This accounting framework integrates both contributory and social aspects of public pensions and discloses the real cost of the disability contingency and the redistribution through minimum pensions. Apart from Sweden, this proposal could be especially interesting for improving the reporting of public pensions in countries such as Poland, Italy, Latvia and Norway.	es_ES
dc.language.iso	en	es_ES
dc.publisher	Taylor & Francis	es_ES
dc.source	Garvey, A. M., Ventura-Marco, M., & Vidal-Melia, C. (2021). Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits. Economic Research-Ekonomska Istrazivanja, 34(1), 292–310.	es_ES
dc.subject	minimum pensions	es_ES
dc.subject	notional defined contribution	es_ES
dc.subject	pension accounting	es_ES
dc.subject	disability insurance	es_ES
dc.title	Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits	es_ES
dc.type	journal article	es_ES
dc.subject.unesco	UNESCO::CIENCIAS ECONÓMICAS	es_ES
dc.identifier.doi	10.1080/1331677X.2020.1782246	es_ES
dc.accrualmethod	S	es_ES
dc.embargo.terms	0 days	es_ES
dc.type.hasVersion	VoR	es_ES
dc.rights.accessRights	open access	es_ES