Joan Burton (Dublin West, Labour)
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Question 133: To ask the Tánaiste and Minister for Finance if he will publish an analysis of public sector liabilities at end 2006 and end 2007 in accordance with IAS 19, including the mortality assumptions used in the preparation of the estimates; and the breakdown of these pension liabilities into the areas of Civil Service, Gardaí, Defence Forces, health service, local authorities and education. [12934/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The accounting standard IAS 19 is not used in the public service. However an exercise has been carried out to estimate the accrued liability for public service occupational pensions. As of 2007 the accrued pensions liability in respect of all serving and retired public servants was estimated at €75bn. The mortality assumption underlying this estimate is based on a special mortality table which was considered appropriate for use in forecasting pension costs for public servants. Under this mortality table the life expectancy for a male aged 65 is 22 years. There is no breakdown available of the above liability figure in respect of different areas of the public service.