Annex ACTUARIAL ASSUMPTIONS

United Kingdom

Council Act of 20 December 2012 laying down the mortality tables referred to in Articles 6 and 35 of Appendix 6 to the Staff Regulations applicable to Europol employees.
Real discount rate	In accordance with the guidelines issued by De Nederlandsche Bank
Actuarial value of the entitlements of deferred pensioners and participants who are not entitled to the payment of a pension	Actuarial value of the option (payment of a pension, transfer of rights, payment of a severance grant) that has the highest cost for the pension fund or Europol
Mortality table (healthy people)	Tables laid down by the Council Act of 20 December 2012^f1, in force on 1 January 2016
Mortality table (invalids)	Tables for healthy people + an additional 3 years
Invalidity rate	Proportion of beneficiaries of invalidity pension amongst the total number of remaining participants
Marriage rate when leaving the service	Based on real situation
Difference of age between spouses	Based on real situation
Future administrative costs to be added to the actuarial value of the entitlements	To be calculated on the basis of the foreseeable administrative costs necessary for the payment of remaining entitlements and the redistribution of the amount referred to in Article 4(3) of this Decision.

Annotations

f1: Council Act of 20 December 2012 laying down the mortality tables referred to in Articles 6 and 35 of Appendix 6 to the Staff Regulations applicable to Europol employees.