As discussed by this Le Figaro article, an accounting bias leads the COR to consider that the regime of state agents is in balance. Which some dispute.

While the pension deficit is expected to widen from 2024 to 5.8 billion (0.2% of GDP), then continue to deteriorate to reach 0.4% of GDP in 2030 and 0.8% in 2070, according to the latest report from the Retirement Orientation Council (COR), the situation would in reality be even worse than advertised. This is the thesis defended for several years by Jean-Pascal Beaufret, general inspector of finances, former director of taxes for whom the State is hiding the seriousness of the situation.