...and the losers: The biggest FTSE100 scheme deficits...

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Here it is. The lists of the FTSE100 firms with the largest deficits; the biggest shortfalls compared to market capitalisation; the lowest funding levels; and the largest decreases in funding levels.

The lists - compiled by consultancy firm LCP as part of its 18th annual LCP Accounting for Pensions survey - are as follows...

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