TY - RPRT AU - Garvey, Anne M. AU - Ventura Marco, Manuel AU - Vidal Meliá, Carlos PY - 2019 SN - 2341-2356 UR - https://hdl.handle.net/20.500.14352/17493 AB - This paper develops a full accounting model for monitoring the solvency of a notional defined contribution (NDC) pension scheme with disability and minimum pension benefits. Using the annual report of the Swedish pension system as a benchmark (TSPS,... LA - eng A3 - Fac. de Ciencias Económicas y Empresariales > Instituto Complutense de Análisis Económico KW - Disability Insurance KW - Fair Presentation KW - Minimum Pensions KW - Notional Defined Contribution KW - Pay-as-you-go KW - Pension Accounting KW - Retirement KW - Sweden KW - True and Fair view. TI - Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits TY - technical report VL - 2019 ER -