Discount rate assumptions used to calculate scheme deficits vary by up to 0.2 percentage points, a difference that could significantly increase liabilities, a survey shows.
Actuarial firm Barnett Waddingham said of the 42 FTSE100 firms which reported at December 31, the majority used a discount rate of 4.8pc to calculate liabilities. However eight used a rate of 4.7p...
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