Treatment of Pension Schemes in  | View Thread
Japan : Impact on Net lending Borrowing of Pension "Returns"
F. Lequiller on 5/12/2005 4:52:18 PM
This paper, by François Lequiller, discusses the ?Daiko Henjo? feature of Japan's Defined Benefits Corporate Pension Law which came into effect in April 2002 and the national accounts treatment of the transfer of the so called ?Substitutional Benefits? back to the general government.

François Lequiller
Head, National Accounts
OECD - Statistics Directorate (STD)
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