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1993 SNA Update Information - Employer retirement pension schemes

Issue description
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In the 1993 SNA, promises to pay future pension benefits are not recognized as liabilities of social security schemes or unfunded employer schemes. The review will investigate the analytical relevance of recording liabilities for the latter in the national accounts and, if appropriate, formulate recommendations regarding their valuation and measurement. The review should also address the problems of under- and over-funded defined benefit schemes where at present liabilities are recognized only to the extent that reserves have been built up. The implications for the definition of output of pension schemes, compensation of employees and saving as well as measurement issues need to be addressed. The review will also lead to a reconciliation of the recommendations of the 1993 SNA and the IMF Government Finance Statistics Manual regarding the treatment of unfunded employer pension schemes.
Corresponding papers (Click on icon to see document in either pdf or word format)
AEG papers:Posted on 16/11/2006Click here to see pdf documentClick here to see word documentReport on the AEG consultation on the treatment of pension schemes in the 1993 SNA update
 Posted on 01/11/2006Click here to see pdf documentClick here to see word documentPossible compromise on the treatment of pension schemes in the updated SNA93
 Posted on 18/01/2006Click here to see pdf documentClick here to see word documentPension schemes
 Posted on 03/01/2006Click here to see pdf documentClick here to see word documentThe treatment of employer pension schemes and other defined benefit pension schemes
 Posted on 15/08/2005Click here to see pdf documentClick here to see word documentTask force on employers’ retirement schemes
 Posted on 22/12/2004Click here to see pdf documentClick here to see word documentThe statistical treatment of employers’ pension schemes
 Posted on 28/04/2004Click here to see pdf documentClick here to see word documentThe treatment of employer retirement pension schemes in macroeconomic statistics
 
AEG summaries:Posted on 07/04/2006Click here to see pdf documentClick here to see word documentThe treatment of employer pension schemes and other defined benefit pension schemes
Statistics
Number of AEG recommendations:1
Number of country comments:108
Number of expert comments:1
Corresponding AEG Meetings
The issue was discussed at the following meetings:
February 2004, December 2004, July 2005, Jan/Feb 2006
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