Treatment of Pension Schemes in  | View Thread
Exchange on the recording of under and over funding of pension schemes
John Walton and Anne Harrison on 6/11/2003 5:53:00 PM

Following on from Anne Harrison's proposals on how to record the consequences of under and over funding of pension schemes, the following correspondence took place between John Walton and Anne Harrison. It is mainly about the valuation of the assets of a defined benefits pension fund.


John Walton worked with Eurostat. He is a UK based consultant. Anne Harrison currently works at the OECD. She wrote the Annex IV of the 1993 SNA on The treatment of insurance, social insurance and pensions. Their correpondance is written in a purely personal capacity and the views herein should not be attributed to any part of the OECD secretariat or of Eurostat.


The author of this contribution to the discussion group on this site bears 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.

Login to Post to this forum