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01.01.2005 (past services) are paid from the PBO sub-account.
NOTE 16:
L IQUIDATION OF THE CEATS SUB-ACCOUNT
In 2008, the CEATS Coordination Group decided the termination of the CEATS programme and the staff assigned
to this programme were transferred to other activities 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.
At year-end, the pension obligations towards the former CEATS staff were calculated as for all other Agency staff:
the obligations related to rights acquired before 2005 were booked in the PBO and the obligations related to rights
acquired as from 2005 were booked in the Future Services. Similarly, the transfer of the assets was based on the
period during which the contributions were made: assets resulting from contributions prior to 2005 were transferred
to the PBO and assets resulting from contributions since 2005 were transferred to the Future Services.
Table 17 shows the impact of the transfer of the CEATS staff obligations in the PBO and Future Services subaccount
in terms of additional current service cost and interest cost.
Table 17:
ex-CEATS staff
Sub-account
Current service
cost
Interest cost
PBO 0 124.059
Future Services 613.134 194.041
Total 613.134 318.100
EUROCONTROL Pension Fund ANNUAL REPORT 2008 41
Prepared by the Fund Executive Officer
(in accordance with Article 9 of the Regulations of the EUROCONTROL Pension Fund)
P. DEPIREUX
Fund Executive Officer
Approved by the Pension Fund Supervisory Board
(in accordance with Article 7 of the Regulations of the EUROCONTROL Pension Fund)
H. TORO
Chairman of the Supervisory Board
on behalf of the Members of the Pension Fund Supervisory Board
Date: 14 / 05 / 2009
42 EUROCONTROL Pension Fund ANNUAL REPORT 2008
Annex: Executive
Summaries of
Aon’s Actuarial
Study
© European Organisation for the Safety of Air Navigation (EUROCONTROL)
June 2009
This document is published by EUROCONTROL in the interests of exchange of
information. It may be copied in whole or in part, providing that EUROCONTROL is
acknowledged as a source. The information contained in this document may not be
modified without prior written permission from EUROCONTROL.

　
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