Professional Documents
Culture Documents
2008SNA
Included a supplementary table on pension
liabilities, Table 17.10
Table 17.10
The workshop confirmed that SNA Table 17.10 included
liabilities related to
(a) employment related pension funds,
plus the following two elements if they are not included in
the core accounts:
(b) government employee defined benefit schemes, and
(c) social security pension schemes.
Conceptual recommendations
SNA does not include property income accruing on the
stocks imputed for underfunded defined benefit
schemes. The workshop recommends it be calculated.
The treatment of capital gains as income needs to be on
the research agenda. There is some confusion over the
reading and intent of the SNA, as well as a conceptual
discussion to be had.
AEG
AEG is asked to support the
recommendations of the workshop.
AEG notes that more work is needed on
criteria for the inclusion of assets/liabilities
in the new table.