This article proposes a “Swedish” type actuarial balance sheet (ABS) for a notional defined contribution (NDC) scheme with disability and minimum pension benefits. The proposed ABS splits the pension system in two parts: the pure NDC part and the redistributive part, which includes the assets and liabilities originating from non-contributory rights. The article contains a numerical example that sheds light on the real applicability of our proposal. The model has practical implications that could be of interest to policy-makers, given that it integrates actuarial and social aspects of public pensions and discloses the real cost of redistribution through minimum pensions.

中文翻译：

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具有残疾和最低养老金福利的名义固定缴款养老金计划的“瑞典”精算余额

本文为具有残疾和最低养老金福利的名义固定缴款 (NDC) 计划提出了“瑞典式”类型的精算资产负债表 (ABS)。拟议的 ABS 将养老金体系分为两部分：纯 NDC 部分和再分配部分，其中包括源自非供款权的资产和负债。这篇文章包含一个数值例子，阐明了我们提案的真正适用性。该模型具有政策制定者可能感兴趣的实际意义，因为它整合了公共养老金的精算和社会方面，并通过最低养老金披露了再分配的实际成本。