Definition: Pension entitlements
European System of Accounts (ESA)
Financial claims that current employees and former employees hold against either:
(a) their employers;
(b) a scheme designated by the employer to pay pensions as part of a compensation agreement between the employer and the employee; or
(c) an insurer.
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013