IAS19
Total DB deficit falls 9% over July
The collective deficit of defined benefit (DB) schemes decreased by £40bn to £420bn over July, according to PwC's monthly Skyval index.
Pension accounting changes - the what, when, who and how
Darren Redmayne and Paul Houghton look into upcoming changes to how IAS19 is to be applied.
Whitbread deficit jumps 40% to £403m
The pensions deficit at Whitbread has increased by 40% from March to September according to its latest half-year results.
Carclo fails to pay dividend due to pension deficit burden
Plastic manufacturer Carclo has confirmed it has not paid its final dividend of the year due to its worsening pension deficit, after issuing a warning in August.
How can we close the DB funding gap?
As the issue of DB deficits continues to cause headaches, Charlotte Moore looks at how they can be dealt with.
DB contributions at highest level in any year since 2009
Sponsor contribution levels for the FTSE 100 defined benefit (DB) schemes are the highest since 2009 according to an LCP survey.
Galliford Try completes £95m buy-in with Just Retirement
Just Retirement has undertaken a pensioner buy-in for the Galliford Try defined benefit (DB) scheme.
How Johnson Press reduced liabilities through medical underwriting
Johnston Press has revealed how it cut its pension liabilities by £53m through a medically underwritten study to review assumed life expectancy of its members.
IASB opens consultation on changes to pension accounting
The International Accounting Standards Board (IASB) has published a consultation on proposed narrow-scope amendments to its pension accounting requirements.
How proposed accounting rule changes could affect schemes and sponsors
Do proposed changes to accounting rules mean Armageddon for UK PLC
FTSE350 funding levels hit four-year low
The funding level of FTSE350 pension schemes tumbled to a four-year low of 83% after deficits grew by £4bn last month.
Morrisons' DB liabilities drop by almost half in a year
Low cost supermarket Morrisons' net pension liabilities almost halved from £20m to £11m over the 12 months to February 2014.
QinetiQ closes DB scheme and cuts deficit in half
QinetiQ has closed its defined benefit (DB) scheme to future accrual, cutting its deficit by half to £20m.
TPR finds two Guinness Peat firms are 'insufficiently resourced'
Guinness Peat Group (GPG) says it two of its three sponsoring employers have been found to be "insufficiently resourced" in its regulator investigation.
Sainsbury's sees £635m drop in actuarial valuation deficit
Sainsbury's defined benefit (DB) scheme actuarial deficit has fallen by £635m over the three years between March 2009 and 2012, its interim results show.
Babcock scheme's deficit grows £212m despite higher discount rate
Engineering firm Babcock International Group has seen a six-month £212m spike in its defined benefit (DB) deficit despite using a higher discount rate, its half year report shows.
FTSE350 deficits rise by £6bn over October despite asset boost
FTSE350 companies' defined benefit (DB) scheme deficits increased by £6bn over October to hit £102bn on an IAS19 basis, despite rising asset values, Mercer says.
Experian surplus halves after liability spike
Credit agency Experian has seen its IAS19 defined benefit (DB) surplus shrink after volatility in the discount rate used to calculate liabilities, its half year report shows.
Firms expected to review pensions accounting following WH Smith ruling
Financial Reporting Council (FRC) investigation into WH Smith accounts, could see all accounts preparers changing pension liabilities on financial statements.
Tesco deficit up 25% in six months after rate rise
Tesco has seen its defined benefit (DB) deficit rise after asset rises failed to halt liability increases with a fall in the discount rate.
Tracking deficits: The difference between IAS19, s179 and buyout
Jack Jones looks at the significance of movements in measures of scheme funding
John Lewis deficit up 10% as pensions review continues
John Lewis Partnership has seen an £87m increase in its defined benefit (DB) scheme deficit despite pumping in more than £50m, its interim results show.
Go-Ahead to close DB bus scheme as deficit doubles
Go-Ahead has triggered a formal 60-day consultation on closing its defined benefit (DB) scheme to future accrual, its final results show.
Johnson merges DB schemes to cut costs and enhance returns
Johnson Service Group (JSG) will merge its existing three defined benefit (DB) schemes into one as it looks to cut operating costs.