1. Source: De Nederlandsche Bank, http://www.dnb.nl .
2. Under US GAAP, only individual dc pension plans qualify as dc, whereas collective dc pension plans are still treated as if they are db pension plans. Multi-employer plans are considered dc under US GAAP, as in the Dutch RJ 271.
3. Swinkels, L. (2006) Zijn pensioenregelingen gewijzigd als gevolg van de introductie van IFRS? Maandblad voor Accountancy en Bedrijfseconomie 80 (11): 562–570.
4. The Dutch Minister of Justice has informed the Dutch parliament that pension funds should follow the Dutch accounting regulations instead of IFRS (reference letter: 5274274/04/06, March 2004).
5. Napier, C.J. (2009) The logic of pension accounting. Accounting and Business Research 39 (3): 231–249.