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Searching for: topic is "Accounting"

Surveys listed in reverse order of publication date

Results 1-15 of 498. Go to page: 1  2  3  4  ...  33  34  
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FTSE 350 pensions - where are companies on the endgame journey?
FTSE 350 pensions - where are companies on the endgame journey?
Barnett Waddingham
12 Aug 2019 United Kingdom Accounting, Pension Buy-out Companies, Funding and Minimum Funding Requirement, Investment - General, Surpluses and Deficits
According to a report published by Barnett Waddingham, one in five FTSE 350 companies could be in a position to buyout their DB scheme in the next five years and just over 50% could be in a position to buyout within ten years. The findings also revealed that 20% of companies could buyout using less than 10% of the cash on their balance sheet.
3611620E2 Click here to view the full summary. Click here to contact the authors.
 
FTSE 350 pension deficit increases as it see-saws due to political and financial uncertainty
Mercer Pensions Risk Survey
Mercer
2 Aug 2019 United Kingdom Accounting, Funding and Minimum Funding Requirement, Surpluses and Deficits
Data from the Mercer Pensions Risk Survey has revealed that the accounting deficit of FTSE 350 DB pension schemes increased from £48bn at the end of June to £51bn at the end of July. According to the findings, the funded status was unchanged over the month, remaining at 94%.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Aug 2019 or click here (this link will not work in all circumstances). For further information about Perspective click here.

B41161072   Click here to contact the authors.
 
PPF 7800 Index (31 July 2019)
PPF 7800 Index
Pension Protection Fund (PPF)
Aug 2019 United Kingdom Accounting, Pension Protection Fund, Surpluses and Deficits
According to the latest PPF 7800 Index, the deficit of the 5,450 schemes is estimated to have increased from a deficit of £51.7bn at the end of June to a deficit of  £90.7bn at the end of July 2019. The funding level decreased from 97% at the end of June to 95% at the end of July 2019.
FD11621BB Click here to view the full summary.  
 
Actuarial valuation of the firefighters’ schemes 2016
Actuarial valuation of the firefighters’ schemes 2016
Government Actuary's Department (GAD)
19 Jul 2019 United Kingdom Accounting, Public Sector Pensions
The Government Actuary's Department (GAD) has published the results of an actuarial valuation of the firefighters' pension schemes as at 31 March 2016. The valuation was conducted at the request of the Home Office following the Government's decision to suspend the operation of the schemes' cost control mechanisms pending the outcome of its appeal of the December 2018 judgment of the Court of Appeal, and therefore looked at both the uncorrected and corrected employer contribution rates. The report states that the uncorrected employer contribution rate effective over the implementation period is 25.7% of pensionable pay, an increase of 8.1% on the current rate, while the corrected employer contribution rate over the implementation period is 30.2% of pensionable pay, an increase of 12.6%.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jul 2019 or click here (this link will not work in all circumstances). For further information about Perspective click here.

2E1159647    
 
FTSE 350 pension deficits falls by £9bn in June
Mercer Pensions Risk Survey
Mercer
3 Jul 2019 United Kingdom Accounting, Funding and Minimum Funding Requirement, Surpluses and Deficits
Data from the Mercer Pensions Risk Survey has revealed that the accounting deficit of FTSE 350 DB pension schemes decreased from £57bn at the end of May to £48bn at the end of June. A 0.07% decline in corporate bond yields, which was mitigated by a 0.05% fall in market implied inflation, prompted a £4bn increase in liabilities to £860bn, while asset values stood at £812bn, a £13bn increase from the end of May.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jul 2019 or click here (this link will not work in all circumstances). For further information about Perspective click here.

DC1158125   Click here to contact the authors.
 
IAS19 Assumptions Report
IAS19 Assumptions Report
Hymans Robertson
Jul 2019 United Kingdom Accounting, Longevity
Hymans Robertson's IAS19 Assumptions Report analyses the key assumptions adopted by the FTSE 350 for their defined benefit pensions disclosures as at 31 December 2018. The survey reveals that discount rates varied from 2.7% to 3.1%, with an average
assumption of 2.8%. RPI assumptions varied from 2.8% to 3.5%, with an average assumption of 3.2%, while CPI assumptions varied from 2.0% to 2.5%, with an average assumption of 2.2%.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jul 2019 or click here (this link will not work in all circumstances). For further information about Perspective click here.

ED115845D   Click here to contact the authors.
 
Accounting for pensions - Managing the Pension Accounting Gap
Accounting for Pensions
XPS Pensions Group
Jul 2019 United Kingdom Accounting, Longevity, Pension Liberation, Scheme Design (inc. DB & DC), Transfers
According to XPS Pension Group's Accounting for Pensions survey, the Accounting Gap across all UK companies could be £260bn. The survey, which included 150 of XPS Pension Group's clients, also showed that the majority of schemes had GMP equalisation costs of less than 1%.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jul 2019 or click here (this link will not work in all circumstances). For further information about Perspective click here.

1F11571BE    
 
FTSE 100 dividends vs. deficit contributions
FTSE 100 dividends vs. deficit contributions
Barnett Waddingham
29 Jun 2019 United Kingdom Accounting, Investment - General, Regulatory Bodies - the Pensions Regulator, Scheme Issues & Trends, Surpluses and Deficits
According to an analysis of FTSE 100 companies by Barnett Waddingham, net dividends have increased by 140% since the financial crisis whilst there has been a 10% decrease in deficit contributions over the same period. The analysis also shows there is a 7% median deficit contribution as a proportion of dividends for FTSE 100 companies.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jun 2019 or click here (this link will not work in all circumstances). For further information about Perspective click here.

7611565EE   Click here to contact the authors.
 
Pensions Buzz
Pensions Buzz
Professional Pensions
26 Jun 2019 United Kingdom Accounting, Advisers, Industry Bodies (excl. Regulatory Bodies), Legislation, Regulatory Bodies (excl. tPR), Taxation, Transfers
 Professional Pensions has published the latest edition of Pensions Buzz, a weekly survey which monitors the attitudes and opinions of the industry. This edition's questions include:
  • Is it fair that financial support direction regulations can be imposed on companies for events that preceded the regulations, as in the case of the Box Clever Pension Scheme?;
  • The FCA has found 69% of those who were advised on DB transfers between 2015 and 2018 were recommended to transfer out. Is this too high, about right or too low?;
  • Do you think asset managers have made significant improvements to cost transparency reporting since disclosure regulations came into force in 2018?;
  • Would Boris Johnson be detrimental to pensions if he becomes prime minister?; and
  • Is the complex taxation of pensions encouraging employers to diversify reward away from pensions?

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jun 2019 or click here (this link will not work in all circumstances). For further information about Perspective click here.

2711566AB    
 
FTSE350 pension deficit rises by £5bn in May
Mercer Pensions Risk Survey
Mercer
4 Jun 2019 United Kingdom Accounting, Funding and Minimum Funding Requirement, Surpluses and Deficits
Data from the Mercer Pensions Risk Survey has revealed that during May the accounting deficit of FTSE 350 DB pension schemes increased from £52bn in April to £57bn. A 0.14% decline in corporate bond yields, which was partially offset by a 0.08% decline in market implied inflation, prompted an £11bn increase in liabilities to £856bn.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Jun 2019 or click here (this link will not work in all circumstances). For further information about Perspective click here.

FD1154091   Click here to contact the authors.
 
FTSE 350 Pension Deficit’s First Decline Since November 2018
Mercer Pensions Risk Survey
Mercer
2 May 2019 United Kingdom Accounting, Funding and Minimum Funding Requirement, Surpluses and Deficits
Data from the Mercer Pensions Risk Survey has revealed that during April the accounting deficit of FTSE 350 DB pension schemes decreased for the first time since November 2018 from £55bn to £52bn. A 0.1% increase in corporate bond yields, which was partially offset by an increase in market implied inflation, prompted a £2bn decline in liabilities to £845bn.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> May 2019 or click here (this link will not work in all circumstances). For further information about Perspective click here.

F81150493   Click here to contact the authors.
 
Time for the next stage of the journey - FTSE 100 pension accounting surplus maintained
LCP Accounting for Pensions 2019
Lane Clark & Peacock (LCP)
May 2019 United Kingdom Accounting, Funding and Minimum Funding Requirement, Surpluses and Deficits
Lane Clark & Peacock (LCP) has published its 26th annual Accounting for Pensions report, which looks at FTSE 100 companies’ pension disclosures. The report revealed that the companies have continued to pay more in shareholder dividends than pension contributions, paying around £90bn in dividends, seven times more than the £13bn paid to pension schemes. The report also showed that, in line with wider de-risking trends and a waning appetite for pension risk, FTSE 100 companies have moved away from equities in favour of other asset classes.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> May 2019 or click here (this link will not work in all circumstances). For further information about Perspective click here.

BD1152384   Click here to contact the authors.
 
FTSE 350 Pension Gap Reaches 18-Month High
Mercer Pensions Risk Survey
Mercer
3 Apr 2019 United Kingdom Accounting, Funding and Minimum Funding Requirement, Surpluses and Deficits
Data from the Mercer Pensions Risk Survey has revealed that during March the accounting deficit of FTSE 350 DB pension schemes rose from £45bn to £55bn. Declining corporate bond yields prompted an increase in liabilities from £811bn to £847bn and were only partially offset by a fall in market implied inflation.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Apr 2019 or click here (this link will not work in all circumstances). For further information about Perspective click here.

C91146466   Click here to contact the authors.
 
Accounting for pension costs: Survey of universities’ disclosures as at 31 July 2018
Accounting for pension costs
Barnett Waddingham
20 Mar 2019 United Kingdom Accounting, Funding and Minimum Funding Requirement, Occupations/Industry Sectors, Surpluses and Deficits
Barnett Waddingham has published its latest survey of the assumptions adopted by UK universities for determining the value of their pension liabilities for accounting purposes. According to the survey, the size of pension deficits fell significantly by £600m over the year to July 2018. This has mainly been attributed to strong equity returns and a rise in bond yields that resulted in a higher average discount rate being used to value the liabilities.

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Mar 2019 or click here (this link will not work in all circumstances). For further information about Perspective click here.

551144949    
 
Pensions Buzz
Pensions Buzz
Professional Pensions
13 Mar 2019 United Kingdom Accounting, Pension Protection Fund, Regulatory Bodies - the Pensions Regulator, Savings, Trustees
Professional Pensions has published the latest edition of Pensions Buzz, a weekly survey which monitors the attitudes and opinions of the industry. This edition's questions include:
  • Will the introduction of accreditation reduce the number of sole-trader professional trustees?;
  • Should the PPF have member-nominated representatives on its board?;
  • Should TPR issue a rules and ratios based set of guidance in relation to allowable dividend distributions?; and
  • How severe do you think savers’ lack of trust in pensions is?

More details are generally available exclusively to subscribers of Perspective, the electronic pensions legal & regulatory information and news service. To read the summary, subscribers should launch Perspective and navigate via the Table of Documents to PensionSurveys >> Mar 2019 or click here (this link will not work in all circumstances). For further information about Perspective click here.

8211437D4   Click here to contact the authors.
 

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