Managing an unprecedented pensions accounting year-end

Managing an unprecedented pensions accounting year-end

16 Dec 2022

Corporate balance sheets are projected to show material improvements with an estimated aggregate accounting surplus across UK DB schemes of £58bn. This is a significant increase from a large aggregate deficit last year.

Whilst surpluses will be welcome by most employers, this positive accounting position can hide a number of aspects that will require additional consideration for this year's financial reporting.

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