FRS 17 and IAS 19 Survey
Some companies disclose a range of assumptions for a particular variable, these are not plotted on the graph. We also hold information of the assumptions for countries other than the UK and US where relevant. This is available on request.
The scatterplot of discount rate against salary increase assumptions shows the strength of the basis adopted, a smaller gap producing larger liabilities and vice versa.

• Graph of Discount Assumptions
• Graph of Inflation Assumptions
• Graph of Salary Increase Assumptions
• Graph of Return on Equity Assumptions

• Scatter Plot of Discount Rates and Salary Increases

Data

Please click on the relevant table header to sort by column.

* Under IAS19 it is no longer necessary to split out the return on assets into all of the constituent classes.  The return on equity figure has shown where it has been disclosed.