The supplementary table on pensions (Table 29): Actuarial Balance Sheet Update for the Spanish Pension System to 2021, Wave Three

Carlos Vidal-Melia, Juan Manuel Pérez-Salamero González, Anne M. Garvey and Anna Castañer Garriga

No eee2024-18, Studies on the Spanish Economy from FEDEA

Abstract: The aim of this paper is to advocate for a shift in the management of pension liabilities within social security schemes. The proposed change is from an 'out of sight, out of mind' approach to a more transparent approach that accurately reflects the net worth of the system, i.e. a 'tell it like it is' approach. This involves disclosing all assets and liabilities of the scheme through the use of an actuarial balance sheet (ABS) and its associated income statement (IS).

Date: 2024-06
New Economics Papers: this item is included in nep-age
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