FTSE100

FTSE350 auditors are to be forced to bid for work every five years under new competition rules; but avoid mandatory rotation.

Recent regulatory changes may undermine the concept of pay for performance in banks and insurers and increase risk within businesses, Mercer warns.

Almost all FTSE100 firms increased the discount rate for IAS19 liabilities due to the yield on AA corporate bonds, research from Barnett Waddingham finds.

Royal Dutch Shell has reported a $19.2bn (£12.3bn) impact on its balance sheet after implementing the revised IAS19 accounting standard for its pension scheme, its latest results show.

Private sector deficits increased last month for the first time this year after slower growth in equities, research from the Pension Protection Fund shows.

An increase in liabilities across UK defined benefit schemes in March wiped out improvements in funding levels reported over the last quarter, according to research from JLT Pension Capital Strategies.

It is time to get radical on executive pay, says Naomi Rainey

Deficits at the UK's biggest schemes rose more than 20% in January despite big gains on the stock market, according to research from Mercer.

The FTSE 100 rose 6.43% or 379.07 points in January, making this the strongest start to a year since 1989.

Hannah Brenton looks at the ONS's figures for UK plc's performance in 2012.