FOI release

Discount Rates for Pension Liabilities & Provisions

FRAB (60) 7: Discount Rates for Pension Liabilities and Provisions: Future Approach

Documents

FRAB (60) 7: Discount Rates for Pension Liabilities and Provisions: Future Approach

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Request

FRAB (60) 7: Discount Rates for Pension Liabilities and Provisions: Future Approach

Disclosure

The disclosure consists of a paper submitted to the Financial Reporting Advisory Board (FRAB) in 2003, advising on a change to the discount rate used for pension liabilities and provisions. It is a revised Treasury proposal to base the rate for pension liabilities on AA corporate bond rates.

Published 24 May 2011