In 1998, Study Group 3 agreed to establish a Focus Group in order to study
a possible scheduled reduction of accounting rate. The Focus Group’s
task was to propose transitional arrangements towards cost orientation
beyond 1998. Such transitional arrangement could facilitate the implementation
of any future remuneration system, for instance based on a termination
The work of Focus Group has been completed at the end of year 1998 but
this site is updated regularly and provide the most recent "target rates'.