Almost three-quarters of FTSE 100 defined benefit (DB) pension schemes were in surplus on an accounting basis as the coronavirus crisis hit, according to Lane Clark & Peacock (LCP).
FTSE 350 defined benefit (DB) schemes are "bunching" around an average discount rate of 2.8% due to higher yields and a tougher stance from auditors, Hymans Robertson research finds.
The Royal Mail Defined Benefit Cash Balance Scheme (DBCBS) has ended its first full-year with a £9m actuarial surplus, the company says.
Defined benefit (DB) schemes sponsored by the UK's 100 largest listed companies saw their combined funding level improve by 10 basis points during September, according to JLT Employee Benefits.
Two-thirds of FTSE 100 DB schemes invest more than 50% of assets in bonds to tackle investment mismatching, according to JLT research. Victoria Ticha takes a closer look
The UK's 100 largest listed companies saw their combined defined benefit (DB) deficit fall by 75% during June, bringing them very close to fully-funded status, according to JLT Employee Benefits.
Death by discount rate: The fundamental flaws of the accounting approach to pension scheme valuation
Controversy over the discount rate used to value defined benefit pension liabilities is nothing new but, as Tim Wilkinson and Frank Curtiss explain, the flaws may be more serious than many realise.
The combined IAS 19 accounting surplus of Royal Mail's defined benefit (DB) schemes fell to £2.2bn in March from £3.8bn a year ago, according to its annual report.
The newspaper publisher is offering a one-off upfront £41.2m cash payment and £29.2m deficit recovery plan for the Northern & Shell defined benefit (DB) schemes as part of its planned acquisition.
The collective deficit of defined benefit (DB) schemes remained at £460bn from the end of August to the end of September, according to PwC's Skyval index.
A planned amendment to IAS 19 under consideration by the International Accounting Standard Board (IASB) could have big consequences for scheme funding arrangements.
Government-backed liabilities in the Royal Mail Statutory Pension Scheme (RMSPS) rocketed more than £8bn over the year to 31 March, according to Cabinet Office documents.
The accounting deficit of FTSE 350 defined benefit (DB) schemes fell by £9bn over July on the back of lower long-term inflation expectations, according to Mercer's latest index.
The funding level of defined benefit (DB) schemes improved by five percentage points in March on the back of a reduction in mortality improvements, JLT Employee Benefits has estimated.
Private sector pension deficits have stabilised as markets show resilience, but are still more than double what they were 12 months ago.
International Accounting Standards Board chairman, Hans Hoogervorst, has said arguments to change the accounting standard are "flawed" as it should reflect the economic reality, no matter how ugly.
The Go-Ahead Group has announced it is revising the accounting policy for its rail pension schemes.
Marks and Spencer's (M&S) decision to close its defined benefit (DB) scheme to future accrual from April 2017 has resulted in a £127m charge.
This week we want to know if the Uber ruling will spur the government to do more to extend auto-enrolment for the self-employed.
IAS 19 is the accounting standard many sponsors use to make disclosures about their defined benefit schemes in their records. But a report from Lincoln Pensions argues IAS 19 is not good enough. Michael Klimes investigates.
Royal Bank of Scotland (RBS) will pay ten years' worth of pension contributions into its defined benefit (DB) plan by March following IAS-driven changes to its accounting policies.
Honeywell International will take on the bulk of Melrose Industries' defined benefit (DB) pension schemes with the £3.3bn acquisition of its Elster business.
Pension deficits at the UK's top 100 firms have ballooned 60% in the past year, carrying on a trend of spiralling funding gaps for schemes.
The Royal Bank of Scotland (RBS) has seen the net liabilities of its pension schemes drop 23% after making a £1.1bn employer contribution last year, according to its annual results.