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Financial Statements: Pension Plans - Investopedia


Pension Plans and the Balance Sheet Now remember we said that pension plans are off-balance-sheet financing, and in PepsiCo's case, the $4.245 billion in assets and $5.214 billion in liabilities

Actived: 14 years ago

Pensions Accounting: Spot the discount rate | Magazine | IPE


When the US telecoms giant AT&T announced last year that it planned to discount the interest component of its defined-benefit (DB) pension liability using a spot rate, it unleashed a storm of interest among US listed companies. At a stroke, companies stand to wipe billions of dollars off their pension provision costs.

Actived: 8 days ago

Pension Discount Yield Curve And Index Rates In US | Mercer


Because both accounting and funding requirements take a market-based view of pension liabilities, financial market movements and linkages become important considerations to plan sponsors as they evaluate their benefit, funding, and investment policies. About the Mercer Pension Discount Yield Curve and Index Rates. The Mercer Pension

Actived: 2 days ago

FTSE Pension Discount Curve | SOA


The additional rates are calculated using the same discount curve and methodology as the standard rates but with shorter liabilities (As of January 2017, the Weighted Average Lives, or “WALs,” were 21.9 years and 16.8 years compared to the standard rate's WAL of 26.9 years.) We present the FTSE Pension Discount Curve for December 2018

Actived: 3 days ago

Interest Rates & Factors | Pension Benefit Guaranty


Get interest rates and factors for valuing pension benefits at the Pension Benefit Guaranty Corporation. Interest Rates & Factors. Monthly Interest Rate Statement. Find the interest rate to be charged by multiemployer pension plans on withdrawal liability payments that are overdue or in default, or to be credited on overpayments of

Actived: 4 days ago

What is a Discount Rate and Why Does It Matter? - NPPC


Most public pension plans use a discount rate between 7 percent and 8 percent (the average is 7.6 percent). Why does all this matter? Because some anti-pension ideologues have started attacking the discount rate used by public pension plans as a way to attack pensions. Chief among them is Stanford economist Josh Rauh.

Actived: 2 days ago

Estimating future costs at public pension plans: Setting


For decades, public pension plans in this country have estimated future benefit liabilities using a discount rate that is based on estimated future investment returns of fund assets. This approach

Actived: 3 years ago

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