BAS accounts:
| 7400 | Pension costs (gruppkonto) | ||
| 7410 | Pension insurance premiums | 7411 | Premiums for collective pension |
| 7412 | Premiums for personal pension | ||
| 7418 | Refund from insurance | ||
| 7420 | Change in pension liability | ||
| 7430 | Deduction for interest portion of pension cost | ||
| 7440 | Change in capital pension | 7441 | Appropriation to Pension Fund |
| 7448 | Compensation from pension fund | ||
| 7460 | Pension payments | 7461 | Pension payments to f.d. blue-collar |
| 7462 | Pension payments to f.d. officials | ||
| 7463 | Pension payments to f.d. business | ||
| 7470 | Management- and credit insurance charges | ||
| 7490 | Other pension costs |