FTSE100 Pension Accounting Assumptions Survey

For most FTSE100 companies, IAS 19 pension obligations increased in value by more than pension plan assets during 2009. This is despite UK equities returning around 30% in 2009 and the effect of deficit contributions. The main reason for the increase is changes in the market conditions and accounting assumptions between 31 December 2008 and 31 December 2009. This report covers our key findings of the assumption changes over 2009.

Review the key findings and request your full copy

Pensions tax relief: the new landscape

The 2009 Budget, subsequent Finance Act and Chancellor's Pre-Budget report that was published in December have introduced a raft of measures that will increase the tax burden of high-income individuals. In this article, Mercer examines what these changes will mean for business.

Learn more about the pensions tax relief changes

Quarterly UK briefing on pension accounting

This report briefs company directors and finance teams on trends in pension accounting. It is intended to assist their discussions with advisers on the disclosure of pension assets and liabilities in financial statements and on the actuarial assumptions to be used.

Read the latest pension accounting briefing