FRS 17 and IAS 19 Survey
The surplus and funding level recorded ignores any unrecognised surplus/deficit. We have not split this table into constituent countries as this is not available for all companies and we wish to show the overall position in the graph.  

Calendar Years   Accounting Years
(1st Jan - 31st Dec)   (1st Jun - 31st May)

Data

Please click on the relevant table header to sort by column.
All monetary values are in millions.

Definitions
Assets: Total assets
Liabilities: Total liabilities less any reported unfunded liabilities
Surplus: Assets less Liabilities as defined above
Real Assets: This consists of equities and property where this is split out
Definition A: Difference between the expected and actual return on scheme assets as a percentage of the scheme assets
Definition B: FRS 17: Experience gains and losses on scheme liabilities as a percentage of the scheme liabilities IAS 19: Total actuarial gains and losses on the scheme liabilities (incl. those due to change in assumptions) as a percentage of the scheme liabilities
Definition C: Total amount recognised in STRGL (FRS 17) or SORIE (IAS 19) as a percentage of the present value of the scheme liabilities
Market Value: Company Market Value is as quoted by DataStream


  This data is provided for information purposes only. Whilst reasonable efforts have been made to ensure the validity and consistency of the data used for this survey, Punter Southall & Co Limited cannot be held responsible for any statements or analysis that others may base on this data nor for the consequences of such statements or analysis. Please email us with any questions or comments you have on our survey.