|The text posted today provides the position of the OECD Statistics Directorate in the debate.
The Electronic Discussion Group on pension schemes is presenting, to the first official meeting (February 2004) organized for the 2008 revision of SNA, a proposal to change the current treatment of unfunded defined benefits employer pension schemes in the SNA. This proposal received a large support in the OECD meeting of national accounts experts of October 2003. This paper reflects the view of the representative of the OECD at the ISWGNA, and at the AEG. It supports the change proposed, on the condition that more precise recommendations be given regarding the conditions of its implementation.
The authors of this contribution to the discussion group on this site bear the sole responsibility for both the substance and the style of the contents. The purpose of the discussion group is to elicit comments and to promote debate on specific topics. As such, the views expressed on any of the issues raised are not to be attributed to the IMF.