The Defined Benefit (DB) pension scheme is now a key part of your financial statements – for example, the impact on your balance sheet, your reserves or your profits. While the accounting standards are fairly prescriptive, there is some scope in how you reflect your DB scheme in financial statements. We can help you.
We produce a series of regular reports and statements detailing the impact that DB schemes have on financial statements. Select from the list below for more information.
A quarterly Report from JLT Employee Benefits covering all FTSE 100 companies and including analysis of all annual reports for years ending on or before the last day of each quarter.
Download the latest FTSE 100 Report
Quarterly Guide to Pension Accounting Report
You should review the methodology used to set the discount rate. It may be possible to adopt a higher discount rate using an equally valid approach to deriving the assumption. Our research looks at current assumptions and comments on recent developments in accounting standards
Download the latest Quarterly Guide
Monthly Funding Statements
A monthly index, showing the funding position of all UK private sector DB pension schemes under the standard accounting measure (IAS 19) used in company reports and accounts.
Download the latest Monthly Funding Statement