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and for staff recruited as from 01.01.2005, transfers are allocated to the Future Services, as their pension will be paid only from this sub-account.
PENSIONERS
Agency Budget
Staff
Member States
Transfer of pension
rights*
Employer
contribution
Adjustement for
tax (all pensions)
Ancillary benefits
(all pensions)
Pensions drawn
as at 01.01.05
PBO before 01.01.05
Employee
contribution
Interests
External bodies
EUROCONTROL
Pension Fund
Agency Budget
Part VIII
Pensions
Part I
Section 1.9
Financing
Part I
Annual fraction
PBO
Part I, II, III
and IX
Pensions being
drawn as from
01.01.05
Balanced expenditure
and receipts
EUROCONTROL Pension Fund ANNUAL REPORT 2008 21
NOTE 3:
SUB-ACCOUNTS
The Fund is made up of three sub-accounts, each with their own characteristics described hereafter, followed by
the financial statements of each sub-account.
i. Sub-Account relating to benefits accrued before 01.01.2005 “Projected Benefits Obligations” (PBO)
This sub account relates to the pension rights accrued before 01.01.2005 by staff in post at that date. It is financed
only by Member States through special contributions, in annual tranches over 20 years. The amount of these
tranches is reviewed periodically in the light of the conclusions of actuarial studies.
ii. Sub-Account relating to benefits accrued as from 01.01.2005 “Future Services”
This sub account relates to pension rights accrued after 01.01.2005 by staff in post at this date and by staff
recruited after this date. It is financed by staff contributions (for 1/3) and Member States contributions (for 2/3).
The pension contribution rate is currently set up at 10% for employees and 20% for employer.
In accordance with Article 83a of the Staff Regulations of the Agency, the contribution rate is set by the Permanent
Commission on proposal from the Director General. Additionally, in accordance with the Article 7.1 g) of the
Regulations of the Pension Fund, the Pension Fund Supervisory Board shall, on a regular basis, but at least once
every five years, carry out a thorough review of the actuarial assumptions and of the rates of contribution and
report its findings and possible recommendations to the Provisional Council.
iii. Sub-Account relating to specific benefits accrued through an ATC allowance “Maastricht ATC Allowance”
Some operational staff in the Maastricht Upper Area Control Centre (MUAC) are entitled to specific pension benefits,
which are based on ATC allowances granted during their career pursuant to the General Conditions of Employment
governing servants of MUAC (article 69 c). These benefits are financed by this sub-account, with the contributions
of the staff and the four States involved in the operations of MUAC.
iv. Sub-Account relating to staff working under the CEATS Agreement “CEATS”
In 2008, the CEATS programme was terminated and the CEATS staff assigned to other duties in the Agency.
Following this decision, the sub-account CEATS was liquidated and its assets and liabilities were transferred to the
PBO and Future Services sub-accounts.
22 EUROCONTROL Pension Fund ANNUAL REPORT 2008
PBO SUB-ACCOUNT
A. Balance Sheet
B. Statement of changes in net assets available for benefits
ASSETS 2008 2007
Net assets available for benefits
Securities 149,809,113.47 106,479,498.69
Cash & short term deposits 8,151,489.14 3,813,954.41
Accrued income 81,891.40 113,835.98
TOTAL 158,042,494.01 110,407,289.08
LIABILITIES 2008 2007
Defined Benefit Obligation 698,398,439.18 588,210,676.76
Deficit -540,355,945.17 -477,803,387.68
TOTAL 158,042,494.01 110,407,289.08
2008 2007
Net assets available for benefits
1 January
110,407,289.08 73,627,228.90
Employer contributions
Investment income
Transfer from other pension schemes
Internal transfers
Settlement of benefits
Transaction costs
36,337,000.00
-1,910,368.39
22,432,528.88
2,037,837.29
-11,216,730.10
-45,062.75
35,907,440.00
2,104,593.00
6,896,431.80
0.00
-8,102,573.66
-25,830.96
Net assets available for benefits
31 December
158,042,494.01 110,407,289.08
EUROCONTROL Pension Fund ANNUAL REPORT 2008 23
C. Changes in the present value of the defined benefit obligation
FUTURE SERVICES SUB-ACCOUNT
A. Balance Sheet
2008 2007
Present value of obligation, 1 January -588,210,676.76 -632,426,829.66
Interest cost -33,183,202.08 -31,456,836.58
New vested past service cost -12,674,450.33 0.00
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