An income statement that identifies any transactions that alter the net assets that are available for pension benefits. Pension fund statements list additions and deductions from the available asset list on the "statement of changes". The largest adjustments typically involve changes in the fair value of investments and pension benefits.

The statement of changes in net assets available for pension benefits includes additions to available benefits such as investment income, employer contributions and any rental income. Deductions are also listed, including pension benefits paid out, death benefits and administrative expenses. These statements are typically produced yearly and/or monthly.