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This allowance is granted by Article 69b of the General
Conditions of Employment. The corrections
generate an increase of the defined benefit obligation
by 2 M€, with an impact mainly on the PBO as
most of the acquired rights related to this allowance
were acquired before 2005.
Sub-account
DBO impact of Art
69b allowance
PBO 1.603.714
Future Services 184.558
ATC -79.174
Total 1.709.098
EUROCONTROL Pension Fund ANNUAL REPORT 2008 33
Transfers from other pension plans
The transfers of pension rights from other schemes (26 M€ received) have contributed to an increase of 31 M€
in the DBO (see Note 14).
Settlement of benefits
Benefits paid have reduced the DBO by 13 M€, with an impact mainly on the PBO (11 M€) and on the Future
Services (2 M€).
Internal transfers
In previous years, some beneficiaries were classified in the wrong category (staff who retired on 01.01.2005
had been categorised as ‘retired before 01.01.2005’, some widow and orphan pensions arisen as from 2005 but
related to pensioners retired before 2005 and paid by the Budget had been charged to the Fund or vice-versa).
These misclassifications have been rectified in 2008, leading to an increase of the DBO of the Fund by 3 M€, in
the PBO. It should be noted that the opposite applies to the pension obligations financed by the Agency Budget,
so that the net impact in terms of obligations of the Member States is null. The pensions were already paid by the
correct entity, it was only the booking of the accounting obligation that was misclassified.
Note PBO
Future
Services
ATC CEATS TOTAL
DBO as of 31.12.2007 588,210,677 182,340,421 5,512,806 5,123,770 781,187,673
Interest cost 33,183,202 12,563,271 326,753 0 46,073,226
Service cost 0 43,387,022 476,965 0 43,863,987
Benefits paid -11,216,730 -1,611,487 -53,441 0 -12,881,658
Transfer of the CEATS
sub-account
2,152,496 2,971,274 0 -5,123,770 0
Expected DBO as of
31.12.2008
612,329,644 239,650,501 6,263,083 0 858,243,229
Transfers from other schemes 26,556,445 4,265,880 0 0 30,822,324
New database (except transfer
pension rights)
1 18,970,474 -268,774 218,071 0 18,919,771
Change in discount rate
(5,40% instead of 5,55%)
19,068,054 7,678,566 226,987 0 26,973,607
34 EUROCONTROL Pension Fund ANNUAL REPORT 2008
1. T he new database refers to the changes in personal situations that differ from the assumptions (e.g. pensioners living longer
than assumed).
2. T he salary scale adopted in the Administrative Reform is approximately 15% higher than the former scale. After one promotion,
salaries progress towards the new scale and after two promotions they reach the new scale. As the pension is
based on the last salary, this new scale increases the DBO.
3. T he mortality tables used since the evaluation of the DBO at 31.12.2008 have been developed by the OECD and the European
Commission based on the life expectancy of officials of 16 international organisations based in Europe. They replace
the former Belgian mortality tables MR/FR 88/90.
4. T he retirement age used to assess the DBO is based on the experience of the last 10 years, it has been reduced from 62
in the assessment at 31.12.2007 to 61.2 in the assessment at 31.12.2008. On the same basis, the turnover rate for staff
leaving before 10 years of service has been reduced from 1% to 0.9%.
5. T he new population refers to the increase in population compared to the previous year (+229 persons: mainly due to the
increase in the number of contract staff and air traffic controllers in MUAC, and to the reclassifications from the Budget
population to the Fund population)
6. T he Fund’s obligations are based on the net pension guaranteed, i.e. after EU internal tax. This percentage has been revised
from 11.5% to 12% and reflects the actual average percentage of EU internal tax when applied on pensions paid by
the Fund. The annual amount of severance grants to be paid is based on experience over the last 10 years and has been
reduced on that basis from 1.3 M€ to 1.2 M€.
Table 6: Factors explaining the evolution of the DBO from 31.12.2007 to 31.12.2008
Note PBO
Future
Services
ATC CEATS TOTAL
New salary scale - Administrative
reform
2 10,332,545 9,338,089 6,084 0 19,676,718
New mortality tables 3 12,079,748 5,422,427 141,605 0 17,643,780
Change in retirement age &
turnover rate assumption
4 8,630,111 -873,673 47,474 0 7,803,912
New population 5 4,241,425 3,817,425 0 0 8,058,851
Nominal salary increase (1,4%)
below 2% assumption
-9,437,864 -7,436,006 -178,967 0 -17,052,836
　
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