All discount rate articles
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News
German actuaries back reform to set stable discount rates on pension liabilities
German Institute of Pension Actuaries believes a discount rate should reflect long-term inflation expectations and real interest rates
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Opinion Pieces
Viewpoint: Why profitability may be the greatest quality
Research shows that a company’s current profitability is a powerful predictor of its future cash flows
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News
German auditors call to reform law discounting occupational pension provisions
IDW proposes fixed discount rate reflecting a long-term average market interest rate
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News
Survey: FTSE 350 discount rates narrow
‘Market volatility in the first half of 2020 led to falls in discount rates’
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News
AMF takes €1.2bn hit from discount rate fall in first half
Blue-collar pension fund posts 1.4% investment loss for H1 2020, after Q2 returns rebound
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News
UK pensions regulator opens major DB funding consultation
New framework aims to set clearer standards and prevent misuse of flexible scheme-specific regime
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News
Trade union negotiator argues for calm after discount rate debate heats up
Pospone pension cuts and let the steering group discuss the discount rate, says FNV’s Elzinga
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News
FTSE 350 discount rates more bunched around average – report
Hymans Robertson suggests greater bunching an effect of tougher oversight, higher yields
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News
Dutch sector fears delay in finalising pensions agreement
Large majority of conference attendees expect that a deadline of December 2020 for fleshing out this month’s pensions agreement will not be met
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News
Discount rate change to increase chances of pension cuts at Dutch schemes
Committee led by former finance minister Jeroen Dijsselbloem has recommended reducing both the ultimate forward rate and assumptions for returns
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News
Actuaries: Different discount rates for pension funds and insurers ‘illogical’
Dutch pension schemes’ funding ratio would rise by 6 percentage points on average if schemes were allowed to apply insurers’ discount rate
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News
Life expectancy will continue to fall in 2019: KPMG
Longevity swap contracts could be ‘out of the money’ given major shifts in data on life expectancy, warns accountancy group
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News
UK’s share of EU pension liabilities is €9.8bn, government says
Bill will be based on staff data as of 31 December 2020, according to the withdrawal agreement
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News
Dijsselbloem to lead Dutch committee on discount rate
Committee is expected to conclude that pension funds must lower their assumptions for returns
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News
Accounting roundup: IASB plans changes to hybrid scheme rules
Plus: EFRAG and IASB to report later this year on hybrid discount rate rule; FRC audited Patisserie Valerie accounts
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News
Accounting roundup: Discount rates on the rise
Also: DB, DC plan definitions under IAS 19; IASB staff still working on DC discount rate anomaly
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News
PGGM’s Lindeijer: Dutch schemes need updated risk models
Underfunded pension schemes are stuck with low-yielding or even loss-making fixed income holdings
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News
Negotiations over new Dutch pensions agreement collapse
Unions cite ‘lack of structural solutions’ offered by government
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News
Dutch union discusses strike action amid pension reform stalemate
FNV preparing for industrial action over lack of agreement on discount rate for new system
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News
Dutch trade unions demand higher discount rate for liabilities
Demands on retirement age and mandatory pensions accrual for self-employed are also key to securing union support