Беларусь

The supplementary table on accrued-to-date  pension entitlements in social insurance (pensions in National Accounts) is compiled in accordance with the European System of Accounts (ESA 2010) and is transmitted by EU Member States, EEA Members (Norway, Iceland) and Switzerland following the ESA2010 transmission programme (Table 29) established by the 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, annexes A and B respectively). By introducing this table, ESA 2010 added enhanced reporting on pensions, covering both entitlements of pension schemes recorded in the core national accounts, and unfunded "pay-as-you-go" pension schemes managed by general government. The latters' entitlements are excluded from the core national accounts and are considered as contingent liabilities. However, full coverage of all pension schemes in one table provides a complete overview of organisation of pension social insurance in a given country and enhances cross-country analysis of pension entitlements of households. At the same time, it should be stressed that accrued-to-date pension entitlements in social insurance are not a measure of the sustainability of public finances and not part of government debt. The European reporting system on age-related expenditure is multifaceted. National accountants focus in this dataset on already earned (accrued-to-date) pension entitlements of current persons employed and current pensioners, whereas the Economic Policy Committee (EPC) is analysing the impact of ageing on European societies from a wider angle. The EPC'S Ageing Report includes estimates for pension entitlements (and related contributions) being accrued in the future. Data are presented by means of two tables: 1.  "Accrued-to-date pension entitlements in social insurance" (nasa_10_pens1) The table gives an overview of accumulation of pension entitlements by all types of social insurance pension schemes (defined contribution vs. defined benefit schemes, private vs. general government schemes, core accounts schemes vs. social security schemes) in a given period due to pension contributions, payment of pension benefits and other changes. 2. "Sensitivity analysis of accrued-to-date pension entitlements in general government pension schemes outside of core national accounts" (nasa_10_pens2) The data on unfunded general government pension schemes outside of core national accounts are based on actuarial calculations. Thus, the results for pension entitlements depend to a large extent on the underlying assumptions. To ensure a consistent approach and cross-country data comparability, actuarial assumptions for these schemes in ESA 2010 Table 29 are aligned with those proposed by the EPC Ageing Working group (AWG), including the discount rate to calculate present value of pension entitlements. Actuarial assumptions are regularly reviewed by the AWG in the framework of 3-yearly Ageing reports. Analysis shows that the discount rate is the most important parameter that impacts on the resulting value of pension entitlements. Therefore, table 2 shows how the outcome of actuarial calculations varies based on a different choice of discount rate. Three scenarios are presented as follows under SECTOR dimension: S13_BC – base case scenario with current discount rate 5% in nominal terms (3% in real terms) S13_SC1 –scenario with discount rate 1 percentage point less than in base case S13_SC3 –scenario with discount rate 1 percentage point higher than in base case Data, as far as they are available, are expressed in national currency and millions of euro in current prices. In line with ESA2010 Transmission programme requirements data series start from 2015 and are to be transmitted on 3-yearly basis. Countries may transmit longer time series or transmit data annually on voluntary basis.

A count of the number of all life insurance enterprises active during at least a part of the reference period. Life insurance comprises non-linked life insurance, linked life insurance, tontine insurance, capital redemption insurance and other life insurance.

Gross claims payments comprise all payments in respect of the financial year including reinsurance. A claim is a demand made by the insured, or the insured's beneficiary, for payment of the benefits provided by the insurance contract or for coverage of an incurred loss.

Gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year, and shall include inter alia reinsurance premiums received from other insurance undertakings. The above amounts shall not include the amounts of taxes or charges levied with premiums.

Persons employed - Life: employees plus working proprietors, partners and unpaid family members, paid persons outside the enterprise, e.g. salespersons, delivery persons and repair/maintenance teams. Also included are persons absent on leave, those on strike but not those on indefinite absence. Part-time, seasonal, apprentices and home-workers are included. Not included are those employed by other enterprises, repair/maintenance teams employed by other companies and those on military service.