Pension Deficits and the Impact on Balance Sheets

Warner, Russell
April 2006
Credit Control;2006, Vol. 27 Issue 4/5, p26
Trade Publication
The article examines the factors that contribute on the pension deficit problems in businesses in Great Britain. This scrutinizes on the main factors that constitute the deficit of pension schemes such as the basis of valuation, a falling stock market and increased life expectancy and its costs. Contributing factors including pension protection funds, the role of pensions trustees and funding issues are also assessed. In addition, the author posts a suggestion to cope up with pension deficits.


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