However, in respect of those public-sector pension schemes that are funded like private-sector schemes but where the government provides some sort of guarantee, there is no reason for distances in accounting treatment. The strength of a government guarantee may well mean that those schemes can invest for the long term but (in the post-Northern Rock world) taxpayers have a right to know how much risk they are actually underwriting.
Ronald S. Bowie, President, Faculty of Actuaries - Guidelines for sensible debate on public spending - 12 August 2008 - Financial Times - London Ed1 - 12
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