Working Papers

  • 21-December-2010

    English, , 630kb

    Options to Improve the Governance and Investment of Japan’s Government Pension Investment Fund, OECD Working Paper on Finance, Insurance and Private Pensions No.6

    This paper suggests avenues for strengthening the governance and management of the Japanese Government Pension Investment Fund (GPIF), the largest single pool of pension assets in the world.

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  • 8-September-2010

    English, , 293kb

    The New IAS 19 Exposure Draft, OECD Working Paper on Finance, Insurance and Private Pensions No.5

    At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). IAS 19 is the current standard for the financial reporting of company pension obligations that stem from defined benefit (DB) and similar plans. It is required for exchange-listed companies in many parts of the world. If enacted, the changes to IAS 19

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  • 13-August-2010

    English, , 446kb

    The EU Stress Test and Sovereign Debt Exposures, OECD Working Paper on Finance, Insurance and Private Pensions No.4

    This paper shows that most sovereign debt is held on the banking books of banks, whereas the EU stress test considered only their small trading book exposures. It discusses why sovereign debt held in the banking book cannot be ignored by investors and creditors, because of recovery values in the event of individual bank failures; and fiscal sustainability and structural competitiveness issues which mean the market cannot give a zero

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  • 22-July-2010

    English, , 536kb

    The Impact of the Financial Crisis on Defined Benefit Plans and the Need for Counter-Cyclical Funding Regulations, OECD Working Paper on Finance, Insurance and Private Pensions No.3

    This paper discusses the impact of the crisis on defined benefit (DB) pension schemes and the temporary responses taken by regulators to help ease financially strained plan sponsors. It presents suggestions to governments and policy makers for making funding regulations more counter-cyclical in nature. Such measures could strengthen the security of DB benefits and help to maintain DB plans for future workers.

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  • 30-June-2010

    English, Excel, 1,042kb

    OECD's FDI Restrictiveness Index: 2010 Update - OECD Working Papers on International Investment - No. 2010/3

    This working paper, the 2010 update of the FDI Restrictiveness Index (FDI Index), expands the sectors covered and revises the way in which FDI measures are scored and weighted.

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  • 16-June-2010

    English, Excel, 597kb

    Foreign State Immunity and Foreign Government Controlled Investors, OECD Working Papers on International Investment, No. 2010/2

    This working paper examines two issues concerning foreign state-controlled investors: whether the doctrine of foreign state immunity may make it difficult for private parties to pursue legitimate claims against them and whether that doctrine creates regulatory enforcement gaps for host countries.

  • 7-June-2010

    English, , 488kb

    Assessing Default Investment Strategies in Defined Contribution Pension Plans, OECD Working Paper on Finance, Insurance and Private Pensions No.2

    This paper assesses the relative performance of different investment strategies for different structures of the payout phase.

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  • 29-March-2010

    English, , 538kb

    Working Paper 38: Managing investment risk in defined benefit pension funds

    This paper inquires into the forces that drive the practice of risk management at defined benefit (DB) pension funds in Germany, Netherlands, United Kingdom and the United States in the aftermath of the perfect pension storm. First, pension funds’ risk management is grounded in the context of the development of modern risk management in the financial industry more general. Second, focusing solely on single-employer sponsored DB

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  • 24-March-2010

    English, , 258kb

    Framework for the development of financial literacy baseline surveys - OECD Working Papers on Finance, Insurance and Private Pensions, No.1

    This working paper provides draft good practice guidelines for the design of national financial literacy surveys and proposes guidelines for the design of a core set of good practice questions for embedding within any national surveys aimed at measuring financial literacy levels.

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