IAS19

The funding level of FTSE350 pension schemes tumbled to a four-year low of 83% after deficits grew by £4bn last month.

Low cost supermarket Morrisons' net pension liabilities almost halved from £20m to £11m over the 12 months to February 2014.

QinetiQ has closed its defined benefit (DB) scheme to future accrual, cutting its deficit by half to £20m.

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 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.

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.

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.

Financial Reporting Council (FRC) investigation into WH Smith accounts, could see all accounts preparers changing pension liabilities on financial statements.

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