| Subject | Name  | Date |
|
UNSD's present position on the statistical treatment of employer pension schemes
|
Vetle Hvidsten and Ivo Havinga (UNSD)
| Jun 25, 2004 |
|
Financial Reporting Standard 17 (UK) on retirement benefits
|
UK Accounting Standards Board staff
| Nov 21, 2003 |
|
Conditions for the proposed change in the treatment of unfunded employer pension schemes in the SNA: illustration for general government accounts
|
The OECD Statistics Directorate
| Jan 23, 2004 |
|
Abstract from the Summary Conclusions of the Second Meeting of the Advisory Expert Group on National Accounts (AEG) -- (Session on the statistical treatment of employers? pension schemes), 8-16 December 2004
|
The Moderators
| Jan 19, 2005 |
|
THE STATISTICAL TREATMENT OF EMPLOYERS? PENSION SCHEMES
|
The Moderators
| Dec 02, 2004 |
|
STA Position on Employer Retirement Pension Schemes
|
The IMF Statistics Department
| Dec 22, 2003 |
|
Annex on the accounting sequences describing the main options
|
Philippe de Rougemont (Eurostat)
| Jan 11, 2005 |
|
RE: Draft EDG Position Paper on Employer Retirement Pension Schemes
|
Peter Harper (ABS)
| Dec 23, 2003 |
|
Background on PSC Standard Program and Note on Pension Accounting Developments
|
Paul Sutcliffe and Ahmad Hamidi-Ravari
| Aug 08, 2003 |
|
RE: Draft EDG Position Paper on Employer Retirement Pension Schemes
|
Paul Cotterell
| Dec 23, 2003 |
|
Revised treatment of government employer unfunded pension plans in Canadian national accounts
|
Patrick O'Hagan
| Jun 02, 2003 |
|
Presentations to the OECD Workshop on Implicit Liabilities (June 4, 2004)
|
Moderator and F. Lequiller
| Jun 25, 2004 |
|
Presentation to the AEG of the EDG December 2003 Report on the SNA Treatment of Employer Retirement Pensions
|
moderator
| Jun 25, 2004 |
|
The Treatment of Employer Retirement Pension Schemes in Macroeconomic Statistics -- the EDG on Pensions December 2003 Report
|
Moderator
| Dec 29, 2003 |
|
EDG Questionnaire on Employer Pensions
|
Moderator
| Dec 16, 2003 |
|
Draft EDG Position Paper on Employer Retirement Pension Schemes
|
Moderator
| Dec 01, 2003 |
|
RE: Draft EDG Position Paper on Employer Retirement Pension Schemes
|
Moderator
| Dec 23, 2003 |
|
Results to the Straw Poll questionnaire
|
Moderator
| Nov 25, 2003 |
|
Notes on the OECD National Accounts Experts Meeting - Session on Pension (October 7, 2003)
|
Moderator
| Nov 25, 2003 |
|
Interim Report of the Moderator
|
Moderator
| Sep 24, 2003 |
|
Interim Report of the Moderator - Draft 1
|
Moderator
| Aug 25, 2003 |
|
Interview of Anne Harrison
|
Moderator
| Apr 03, 2003 |
|
Employer retirement pension schemes: Issue note prepared for the meeting of the Financial Accounts Working Group meeting in Luxembourg on 10 and 11 May 2005
|
Mink and Walton
| Jun 02, 2005 |
|
Recent Developments in Occupational Pension Plan Accounting
|
Juan Yermo
| Sep 10, 2003 |
|
Exchange on the recording of under and over funding of pension schemes
|
John Walton and Anne Harrison
| Jun 11, 2003 |
|
Imputing Liabilities of Unfunded Employer Pension Schemes
|
John Walton
| Jun 25, 2004 |
|
What are "actuarial" contributions and property income? (defined benefits schemes)
|
John Walton
| Dec 23, 2003 |
|
RE: Draft EDG Position Paper on Employer Retirement Pension Schemes
|
John Walton
| Dec 23, 2003 |
|
Some thoughts on the UK FRS 17
|
John Walton
| Nov 21, 2003 |
|
Pension Funds and Life Insurance Companies
|
John Walton
| Jul 02, 2003 |
|
Pension Schemes: Social Insurance and Social Protection
|
John Walton
| Jul 02, 2003 |
|
Pension Terms
|
John Pitzer
| Jul 02, 2003 |
|
The Valuation of Imputed Contributions to Unfunded Pension Schemes
|
John Pitzer
| Aug 19, 2003 |
|
RE: The Definition of a Social Insurance Scheme and its Classification as Defined Benefit or Defined Contribution
|
John Pitzer
| Jun 30, 2003 |
|
Pension Funds with Securities Issued by the Employer
|
John Pitzer
| Aug 19, 2003 |
|
RE: Recognition of government pension obligations
|
John Pitzer
| Jun 20, 2003 |
|
The treatment of government controlled pension schemes in national accounts
|
Jeff Golland
| Dec 23, 2003 |
|
The OECD Task Force on Pension Statistics
|
Jean-Marc Salou (OECD)
| Feb 20, 2003 |
|
Comments by external fiscal experts of the panel of the Fiscal Affairs Department (IMF)
|
Henry Aaron, Nicholas Barr, Barry Bosworth, Richard Disney, Robert Holzmann, Edwards Gramlich, Robert Palacios and Murray Petrie
| Sep 22, 2003 |
|
Public Pensions in the National Accounts and Public Finance Targets
|
Heikki Oksanen
| Jun 25, 2004 |
