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THE STATISTICAL TREATMENT OF EMPLOYERS? PENSION SCHEMES
The Moderators on 12/2/2004 4:38:49 PM
This Issue Paper, which summarizes the main conclusions of the Moderator?s Interim Report of December 29, 2003, has been prepared for discussion in the December 2004 meeting of the Advisory Expert Group on National Accounts (AEG). The AEG plays a key role in the current revision of the System of National Accounts 1993 by giving advice to the five international organizations responsible for this project. Further information on the activities of the AEG can be found on the UN Statistics Department?s web site at: http://unstats.un.org/unsd/nationalaccount/aeg.htm.

The moderators consider that this Issue Paper reflects the majority view of the EDG?s contributors as of end 2003. Since then, however, a number of caveats have been raised, in particular in the contributions by Mr. Lequiller (posted on July 7, 2004) and Mr. Glatzel (posted on October 6, 2004). For this reason, the paper has been presented to the AEG for discussion only.

The Moderators
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