For each pension scheme the pension entitlement from the beginning and the end of the year should be estimated (balance sheet) and all transactions (social contributions, pensions) as well as other economic flows (revaluation) should be calculated.
Za vsako pokojninsko shemo je treba oceniti začetno in končno stanje pravic (bilanca stanja) in prikazati transakcije (vplačila prispevkov, izplačila pokojnin) ter druge ekonomske tokove (prevrednotenje).