Pension entitlements show the extent of financial claims both existing and future pensioners hold against either their employer or a fund designated by the employer to pay pensions earned as part of a compensation agreement between the employer and employee.

The only transaction for pension entitlements recorded in the financial account is the difference between net contributions receivable and benefits payable. The increase in pension entitlements shown in the financial account is equal to the entry in the use of income accounts for the change in pension entitlements plus any transfer of entitlements from a previous pension manager.

Система национальных счетов 2008