Previous international national accounting standards provided a somewhat scattered picture of pension arrangements. This made international comparability of statistics difficult, because of the diversity in pension schemes among countries. The new European System of Accounts (ESA 2010) allows for a better analysis and international comparability of the pension systems within and between countries, by introducing a supplementary table on pension schemes. This paper focuses on the construction of the supplementary pension table, including estimates for the size of the unfunded pension schemes. It describes the methodology used, and the choices made by Statistics Netherlands in completing this table for 2012.