Definition
Pension fund entitlements comprise the financial rights that current and former employees have with respect to: their employers; an employer-designated system to pay pensions as part of a remuneration agreement between the employer and the employees, or an insurer.
Further information
Pension fund entitlements fall under category 6.3 of the financial instrument classification, according to the European System of Accounts 2010.
Classification of financial instruments (European System of Accounts 2010).
Related concepts
Update date: January 2025
