Retroactive Revision to the Flow of Funds Accounts

September 17, 2021
Bank of Japan
Research and Statistics Department

The Bank of Japan has retroactively revised data for the Flow of Funds Accounts with the availability of the latest source data for retirement benefits accounting. As a result, the data (amounts outstanding, transaction flow, and reconciliation amounts) for "Pension entitlements" and "Claims of pension funds on pension managers"¹ of each sector have been revised from the second quarter of 2019 onward. The revised figures are available at "BOJ Time-Series Data Search."

1For information on the concept of this transaction item, see "Results of Revision to the Flow of Funds Accounts Based on 2008SNA," BOJ Reports & Research Papers, March 31, 2016.

Changes in amounts outstanding due to the incorporation of the latest data for retirement benefits accounting (end-March 2021)(trillion yen)
Sector	Transaction item		Change in amount outstanding
Defined benefit schemes	Assets	Claims of pension funds on pension managers	+4.4
Defined benefit schemes	Liabilities	Pension entitlements	+4.4
Households	Assets	Pension entitlements	+4.4
Private nonfinancial corporations	Liabilities	Claims of pension funds on pension managers	+4.7
Domestically licensed banks	Liabilities	Claims of pension funds on pension managers	-0.3

Inquiries

Financial Statistics Group, Economic Statistics Division, Research and Statistics Department

E-mail : post.rsd5@boj.or.jp