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Table 12 reports the funding ratio based on the Accumulated Benefit Obligation. It is worth noting that based on
the Accumulated Benefit Obligation method, the assets of the Future Services, ATC and CEATS sub-accounts are
covering the liabilities. The assets of the PBO sub-account are built up progressively over a 20 year period until
2024, hence the present under-funding.
Table 11: Funding ratio based on Projected Benefit Obligation
Table 12: Funding ratio based on Accumulated Benefit Obligation
Sub-account
Assets
31.12.2008
Projected Benefit
Obligation 31.12.2008
Funding ratio
2008
Funding ratio
2007
PBO 158.042.494 698.398.439 23% 19%
Future Services 190.289.790 257.725.465 74% 77%
ATC 5.102.884 6.579.473 78% 83%
CEATS - - - 86%
Total 353.435.168 962.703.377 37% 33%
Sub-account
Assets
31.12.2008
Accumulated Benefit
Obligation 31.12.2008
Funding ratio
2008
Funding ratio
2007
PBO 158.042.494 439.376.746 36% 30%
Future Services 190.289.790 155.034.156 123% 127%
ATC 5.102.884 4.155.140 123% 132%
CEATS - - - 147%
Total 353.435.168 598.566.042 59% 53%
38 EUROCONTROL Pension Fund ANNUAL REPORT 2008
NOTE 12:
CONTRIBUTIONS TO THE PLAN
In 2008, contributions were made up of the following elements:
Member States annual instalment and contributions
At its 26th Session in November 2006, the Provisional Council agreed with the recommendation of the Pension
Fund Supervisory Board to increase the annual PBO contributions of all Member States by 1.2% per year over
the remaining amortisation period. The annual instalment for 2008 to the PBO sub-account was therefore set at €
36.337.000 as approved in the Permanent Commission Measure No. 07/136.
The Agency contribution rate to the Future Services and ATC sub-accounts is currently set at 20% of salary.
In total, the Member states contributed for an amount of € 68.125.281 in 2008, this amount is broken down by
sub-account in Table 13.
Table 13: Member States /
Agency contributions
Staff contributions
The staff contribution rate is currently set up at 10% of salary. In 2008, an amount of € 15.873.714 was deducted
from the staff remuneration and transferred into the Pension Fund, as detailed in Table 14.
Table 14: Staff contributions
Sub-account 2008 2007
PBO 36.337.000 35.907.440
Future Services 31.356.285 31.604.358
ATC 431.996 523.387
CEATS - 477.368
Total 68.125.281 68.512.553
Sub-account 2008 2007
Future Services 15.657.725 15.802.162
ATC 215.988 261.730
CEATS - 238.684
Total 15.873.714 16.302.577
EUROCONTROL Pension Fund ANNUAL REPORT 2008 39
NOTE 13:
PERFORMANCE OF INVESTMENTS
Table 15 compares the investment result in 2008 to the investment result in 2007.
Table 15:
investment result (in €)
In 2008, investments posted a negative return of € 4.268.727. Compared to the average amount of investments
over the year, this represents a return of -1.40%. In 2007, the return amounted to +2.28%.
NOTE 14:
T RANSFERS FROM OTHER PLANS
An amount of € 26.443.017 was transferred from other pension plans in 2008. Additional pension rights were granted
to the relevant staff members in accordance with the Staff Regulations (Rule of Application No. 28), leading to an
increase of the Defined Benefit Obligation by € 30.822.324. Table 16 compares the amounts transferred from other
schemes to the increase in the Defined Benefit Obligation.
Table 16:
transfers from
other plans
Sub-account
Investment
loss 2008
Investment
gain 2008
PBO -1.910.368 2.104.593
Future Services -2.281.766 2.706.279
ATC -76.593 97.358
CEATS 0 100.682
Total -4.268.727 5.008.912
Sub-account
Amounts
transferred (in €)
Additional
DBO (in €)
Difference
(in €)
PBO 22.432.529 26.556.444 -4.123.915
Future Services 4.010.488 4.265.880 -255.392
Total 26.443.017 30.822.324 -4.379.307
40 EUROCONTROL Pension Fund ANNUAL REPORT 2008
NOTE 15:
PAID BENEFITS
Benefits paid in 2008 are made up of two elements:
n Retirement/Invalidity benefits for new beneficiaries as from 01.01.2005, amounting to € 12.344.801,48;
n Severance Grants: lump sums paid to staff members leaving the Agency and not entitled to a pension
(less than 10 pensionable years of service within EUROCONTROL) amounting to € 536.856,39.
In order to split the paid pensions, a ‘past service factor’ is calculated individually, taking into account the number of
years/months of service accrued before and after 01.01.2005. Any liabilities arising from the years of service before
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