FOLLOW-UP CONSULTATIONS ON THE FOURTH MEETING OF THE ADVISORY EXPERT GROUP ON NATIONAL ACCOUNTS
Results on follow-up consultations on various issues and clarifications

ISSUE OR CLARIFICATION	RESULT (LINK TO DOCUMENT OR OTHER WEBSITE)
Employee stock options	Stock options and employee share ownership plans
Employer retirement pension schemes	Possible compromise on the treatment of pension schemes in the updated SNA93
	Outcome of the AEG consultation
Activation of guarantees	Questionnaire for consultation by the AEG
	Outcome of the AEG consultation
Classification and terminology of financial assets and liabilities in the 1993 SNA Rev. 1	Questionnaire for the world-wide consultation carried out by the ECB's Directorate General Statistics
	Outcome of the world-wide consultation carried out by the ECB's Directorate General Statistics
	Consideration by the ISWGNA
Financial corporations classification	Sub-sectoring the financial corporations sector
	Consideration by the ISWGNA
Non-performing loans	Consideration by the ISWGNA
Research and development	Freely available R&D
	Consideration by the ISWGNA
Head offices of holding companies	Consideration by the ISWGNA
Consistency issues	Decision tree
	The market /non-market distinction
	Redistribution of property income
	Annuities
	Non-profit Institutions