Pension assets

1. The stock of assets held by a funded pension scheme, from which to pay the related pension liabilities.

2. The entitlement enjoyed by an individual to receive a pension or other related benefit.

3. Any other asset relating to a pension scheme. For example, a right to a proportionate share of a pension fund surplus, or a related benefit of enjoying a pension contributions holiday.

See also

• Contributions holiday
• Current service cost
• Funded scheme
• Pension liabilities