Established entitlements that have not been included in the 'A accounts', because they have not been recovered by Member States and no security has been provided (or if security has been provided but are anyway contested), are shown in the 'separate account'.
Določene pravice, ki niso bile vključene v „račune A“, ker jih države članice niso izterjale in ker niso bile zavarovane (ali če je bilo zavarovanje zagotovljeno, vendar se izpodbija), se prikažejo na „ločenem računu“.