All Briefing articles – Page 11
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Features
Briefing: Cyberwar without end
Financial institutions are involved in a cyber arms race against criminals
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Features
Briefing: Greece's political millstone
Uncertainties in the euro-zone pose a risk to Greece’s improving economy
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Briefing: MiFID II – The birth of a market
As MiFID II comes into effect, asset managers and brokers must negotiate a price for sell-side investment research
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Convertibles: A fundamental shift
Convertibles are gradually being recognised as an asset class in their own right
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Mononationals: Case for foreign domestics
An unexpected consequence of globalisation is that it may be more beneficial to invest in firms that are predominantly national
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Global Economy: Is growth optimism justified?
Daniel Ben-Ami finds that while there are signs that the global economy might be bouncing back, doubts are being raised by the weakness of the recovery
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Discount Rates: An exercise of judgement
A pension fund sponsor in Ecuador has raised an important point about IAS 19 discount rates, reports Stephen Bouvier
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Portfolio Construction: Benefits in being ‘insurance-like’
Sorca Kelly-Scholte and Michael Buchenholz say that pension funds can build better portfolios by adopting strategies used by insurers
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Insolvency Insurance: Behind the promise
Insolvency insurance stands behind German and Swedish book-reserve pensions, but the concept has not really caught on elsewhere
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South Asia: Adjusting to new realities
The Indian subcontinent is adjusting to the realities of the new administration in Washington, writes Joseph Mariathasan
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UK Pensions: Eyes on the real world
Investment decisions should be made with a long-term, realistic view of the world, argues Carl Hitchman
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Europe: Managing geopolitical risk
European investors face an unprecedented array of political risks over the next few months. Daniel Ben-Ami reports
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ESG: From niche to norm?
Susanna Rust charts the evolution of responsible investment over the past 20 years
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India: Tax net benefits from bold move
Joseph Mariathasan finds India’s recent demonetisation exercise has caused some economic pain but it has also greatly increased the number of taxpayers in the country
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Accounting: The inflation challenge
Stephen Bouvier looks at the complications pension plan sponsors face when calculating the pension liability of their schemes under IAS 19
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Accounting: Are pension expenses ‘faked’?
Alfred Gohdes offers a personal view on an approach to reduce pension cost under US GAAP and IAS 19
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UK LGPS: Good news is good news
Securities services providers have a ring-side view of the pooling process for the UK local government pension sector. Brian Bollen polls the opinions
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Macro Matters: Shades of Görtz’s folly
Bob Swarup warns that blaming central banks for all the ails of the world lets politicians off the hook
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Regulation Roundup: Pension outlook in Europe
IPE reviews regulatory and legislative changes affecting pensions in key European countries