Pensions at a Glance 2015
OECD and G20 indicators
The 10-year anniversary edition of Pensions at a Glance highlights the pension reforms undertaken by OECD and G20 countries over the last two years. Two special chapters provide deeper analysis of first-tier pension schemes and of the impact of short or interrupted careers, due to late entry into employment, childcare or unemployment, on pension entitlements. Another chapter analyses the sensitivity of long-term pension replacement rates on various parameters. A range of indicators for comparing pension policies and their outcomes between OECD and G20 countries is also provided.
DB funding ratios
Average funding ratios of defined benefit pension plans varied greatly across countries at the end of 2013. For the countries that report such data to the OECD, funding levels improved in 2013 relative to 2012, with the exception of Germany where pension funds’ overfunding position slightly declined. Funding levels are calculated using national (regulatory) valuation methodologies and hence cannot be compared across countries.
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