Balance sheet (assets and liabilities) data for pension funds resident in Ireland (ESA 2010 sector S129).
S129 consists of financial corporations that principally engage in financial intermediation as a consequence of pooling social risks and providing for income in retirement.
In Ireland a pension fund is an autonomous occupational pension scheme established under trust. S129 does not include social security funds, pension funds which are included in the general government sector (S13) or non-autonomous pension funds.
S129 does not include insurance corporation entities (S128). Insurance corporations may provide insurance to the pension fund sector or pension entitlements directly to the household sector (S14) (e.g. Pillar 3).
This dataset is produced under regulation ECB/2018/2. The accounting for assets and current liabilities are in general market valuation (except where noted as nominal value). Technical reserves are valued on an accounting standard basis. Defined benefit technical reserves and net worth are reported on an annual basis (at year end), values for other quarters are estimated and subject to revision on receipt of latest annual data. Annexes I and II of ECB/2018/2 provide further information on the data.
