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.
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