UK - Only three FTSE100 companies - Cadbury, Diageo and Tesco - still offer defined benefit pension schemes to new employees, Lane Clark & Peacock research revealed.
The consultant's 16th annual Accounting for Pensions survey also calculated that had new International Accounting Standards Board proposals to include pension-related losses and gains on company income statements been in force for 2008, aggregate profits for the FTSE100 companies reporting in December 2008 would have been slashed by 70% - from £46bn (US$78.2bn) to £13bn - due almost entirely to falling equity markets.
The survey also revealed the top publicly listed schemes had seen their deficit more than double to £96bn in mid-July from just £41bn a year ago.
And it said the fallout from the collapse of Lehman Brothers hit pension scheme assets particularly hard.
LCP partner Bob Scott said: "The collapse of Lehman Brothers in September 2008 had a significant impact on the UK pension schemes of FTSE 100 companies. Asset values fell sharply yet, paradoxically, the effect did not show up immediately in company accounts as corporate bond yields rose and inflation expectations fell.
"However, since March this year, deficits have ballooned as aggressive cuts in interest rates and quantitative easing have caused these factors to reverse."
He said: "Looking ahead, the outlook for the economy and financial markets remains unclear, creating further uncertainty for pension scheme finances. Those companies which work with their pension scheme trustees to identify and reduce pensions risk will be better placed to weather any future financial storms than those which fail to act."
LCP additionally said some companies may be paying insufficient attention to their pension risks.
It's survey found that, while 46 FTSE100 companies identify pensions as a key risk to their business, only 17 set out a policy in their report and accounts for dealing with pension risk.
It said was "very different" to the comprehensive approach taken by all FTSE100 companies to their other financial risks, such as changing fuel prices or foreign currency exchange rates, where there is full disclosure on risk management.
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