My Department recently estimated the accrued liability figure in respect of public service occupational pensions at €98bn as of December 2012. This figure represents the present value of all expected future superannuation payments to current staff and their spouses in respect of service to December 2012, plus the liability for all future payments to current and preserved pensioners and to their spouses. The figure covers all sectors of the public service i.e. the Health Sector, the Education Sector, the Garda Síochána, Civil Service, the Defence Forces, Local Authorities and in non-commercial State Sponsored Bodies. The numbers involved are 291,000 serving staff, 140,000 current pensioners and 50,000 preserved pensioners. The pension liabilities of commercial State bodies are not included in this figure as these liabilities are a matter for those bodies themselves.