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The EUROCONTROL Pension Fund was established on 01.01.2005 following the Decision No. 102 of the Permanent
Commission on 05.11.2004, by adding Article 17bis to the Statute of the Agency. It is managed as provided
for under an Appendix of the Statute of the Agency entitled “Regulations of the EUROCONTROL Pension Fund”.
The Fund does not have its own legal identity, for legal and tax reasons, but it constitutes a separate category of
assets held by the Organisation. The Pension Fund Regulations require that the Fund’s assets be used exclusively
to pay pension scheme benefits to scheme members in accordance with the Staff Regulations. Any use to cover
other obligations of the Organisation is prohibited.
Notes 2008 2007
Present value of obligation - 1 January -781,187,673.22 -784,872,118.01
Interest cost 8 -46,073,226.15 -41,524,164.96
Current service cost 8 -43,863,987.16 -50,089,974.36
New vested past service cost 8 -22,627,719.01 0.00
Actual benefits paid 15 12,881,657.87 9,925,429.95
Internal transfers 8 -2,940,481.75 9,717,762.60
External transfers 14 -30,822,324.23 0.00
Actuarial gain (loss) during the year 8 -48,069,623.29 75,655,391.55
Present value of obligation, 31 December -962,703,376.94 -781,187,673.22
EUROCONTROL Pension Fund ANNUAL REPORT 2008 19
Number of participants receiving benefits
As of 31.12.2008, there were 242 beneficiaries of the Pension Fund, compared to 196 beneficiaries at
31.12.2007.
Type of plan and description of the retirement benefits promised to participants
The EUROCONTROL pension scheme is a defined benefit plan. The detailed provisions of the pension scheme
benefits are laid down in the Staff Regulations and General Conditions of Employment, as approved by Measure
No. 05/109 of the Permanent Commission.
In summary, staff recruited before 01.07.2005 acquire pension rights amounting to 2% per year of service. For staff
recruited as from 01.07.2005, the pension rights acquired amount to 1.9%. The total pension rights acquired is
limited to 70%. The pension paid equals the salary at the date of retirement multiplied by the percentage of pension
rights acquired. The Fund finances the net pensions and the adjustment for national tax is financed by the Agency
Budget. Family allowances (household, dependent child and school allowances) are paid to pensioners under the
same conditions as for active staff, but these are paid from the Agency Budget. Staff recruited before 01.07.2005
benefit from a cost-of-living adjustment on their pension, depending on their country of residence. For staff recruited
after 01.07.2005 there is no cost-of-living adjustment on the pension.
In case of liquidation of the Fund, the pension benefits are jointly guaranteed by the Member States in Article 83
§ 1 of the Staff Regulations of the Agency and the General Conditions of Employment governing servants at the
EUROCONTROL Maastricht Centre.
Participation to the pension plan
As of 31.12.2008, 2.322 Agency staff members were contributing to the pension scheme, compared to 2.205 as
of 31.12.2007. The contribution rates by the employer and employees amount respectively to 20% and 10% of the
basic salary.
20 EUROCONTROL Pension Fund ANNUAL REPORT 2008
NOTE 2:
DESCRIPTION OF THE FUNDING POLICY
The financing of the pension scheme can be summarised as follows:
n T he payment to pensioners existing as at 01.01.2005 is financed through the General Budget (Part I), as well as
the ancillary allowances (family allowances and employer’s contributions to the Sickness Fund) and the national
tax compensation of pensions paid to both existing pensioners, as at 01.01.2005, and new pensioners, as from
01.01.2005;
n T he Pension Fund finances obligations related to pensioners retired as from 01.01.2005.
m Member States finance the past service liabilities accrued before 01.01.2005 (Projected Benefits
Obligations at that date – P.B.O) for active staff at that date, by means of annual payments into the
Pension Fund over a period of 20 years as from 01.01.2005. The first such payment in 2005 was
fixed at 35.37 M€ and subsequent amounts are reviewed regularly, according to actuarial studies;
m T he pension rights accrued after 01.01.2005 are financed by contributions from the Agency and the
staff in the following proportion: 2/3 for the employer and 1/3 for the staff.
Graphical presentation of the financial flows
* Following a Pension Fund Supervisory Board decision, the transfer of pension rights are distributed to the PBO or to the Future Services sub-account
(see Note 3 below for structure of accounts), depending on the date of recruitment. For staff recruited before 01.01.2005, transfers are allocated to the PBO
　
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