48 In the National Accounts, payments of retirement allowances are posted as "societal burden returned to employer" and contributions by companies to company pensions are posted as "actual societal burden assumed voluntarily by employer" (retirement benefit costs are not posted). In FY2003, the actual societal burden assumed voluntarily by employer declined compared with the preceding fiscal year, but the decline in contribution income due to the break up of the employees' pension fund was due to the fact that contribution income exceeded the supplemental portion (special contribution) of the reserve shortfall associated with the refund to the government of pension funds.