The valuation of a social security scheme includes the reconciliation of the value of the sustainability measures, financial indicators and other relevant results between the previous and current valuations. As part of the risk management of the social security scheme, the social security institution examines the main drivers of the changes in results between successive valuations.

Reconciliation of the results of the two most recent valuations is a powerful tool that can help to identify emerging risks with respect to the social security scheme. It also serves as an internal control that helps to ensure the accuracy of the results.