1993 SNA Update Information - Employer retirement pension schemes |
| Issue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | 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. |
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| Corresponding papers (Click on icon to see document in either pdf or word format) | | AEG papers: | Posted on 11/16/2006 |  |  | Report on the AEG consultation on the treatment of pension schemes in the 1993 SNA update | | | Posted on 11/1/2006 | | | Possible compromise on the treatment of pension schemes in the updated SNA93 | | | Posted on 1/18/2006 | | | Pension schemes | | | Posted on 1/3/2006 | | | The treatment of employer pension schemes and other defined benefit pension schemes | | | Posted on 8/15/2005 | | | Task force on employers’ retirement schemes | | | Posted on 12/22/2004 | | | The statistical treatment of employers’ pension schemes | | | Posted on 4/28/2004 | | | The treatment of employer retirement pension schemes in macroeconomic statistics | | | | AEG summaries: | Posted on 4/7/2006 | | | The treatment of employer pension schemes and other defined benefit pension schemes |
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| Statistics | | Number of AEG recommendations: | 1 | | Number of country comments: | 108 | | Number of expert comments: | 1 |
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