Discount rates for blue chip schemes on the rise

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Average IAS19 discount rates used by FTSE100 companies to calculate pensions deficits have risen for the first time in five years.

Research from Barnett Waddingham found a 0.1 percentage point increase in this key accounting assumption, to 4.5% ayear, contributed to a fall in pension deficits in 2013. However, while the ave...

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