Research

FTSE 350 DB pension scheme survey 2017

Defined benefit pension schemes and their impact on company accounts at 31 December 2016

June 21, 2017
| United Kingdom

The Willis Towers Watson FTSE 350 DB Pension Scheme Survey 2017 focuses on the recently published pension accounting disclosures of 105 companies in the FTSE 350 reporting at 31 December 2016 (comprising around 70% of all FTSE 350 DB pension obligations). Changes in funding positions and pension costs over the year have been explored alongside an analysis of the factors influencing the size of the pension scheme deficits.

In addition, the survey highlights key trends within the FTSE350 on risk management aspects such as scheme closures, funding issues, liability management exercises and asset strategies. With mid-year reporting approaching, we also consider current issues for pension schemes and how these might impact company accounts over the next year.

To understand the key findings from the research please download a copy of the full report.