discount rates

The range of accounting assumptions used by scheme sponsors to value pension liabilities narrowed significantly last year, according to research from KPMG.

The London Pension Fund Authority (LPFA) has launched a risk-based employer contribution assessment for Local Government Pension Scheme (LGPS) funds.

The BT Group pension scheme's deficit hit £7.3bn gross of tax after an increase in market inflation expectations.

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.

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.

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.

Tesco has seen its defined benefit (DB) deficit rise after asset rises failed to halt liability increases with a fall in the discount rate.

Taha Lokhandwala looks at how the availability of high quality corporate bonds affects schemes’ funding positions

Pendragon has seen its defined benefit (DB) deficit fall £23.5m in the first six months of 2013 after favourable scheme assumptions, its interim results show.

Consumer packaging firm Rexam has seen its UK defined benefit (DB) pension scheme move from deficit to surplus in the first half of the year, its interim results show.