Sentences with phrase «net pension liability»

Changes in actuarial assumptions (i.e. the discount rate and expected return on plan assets) can cause big swings in total reported net pension liabilities.

Not exact matches

As an example of pensions over-estimating their future return calculations, the State of Minnesota adjusted the net present value of its future liabilities from 8 % down to 4.6 % (note: this is the same as lowering its projected ROR from 8 % to 4.6 %).
Royal Mail's pension fund has assets of # 21.9 billion and liabilities of # 25.3 billion, giving a net deficit of # 3.4 billion.
In an analysis of the actions of Missouri's state legislature, which increased teacher pensions nine times during a ten - year period from 1991 - 2001 (netting each teacher about $ 75,000 in future benefits and imposing a $ 5.4 billion long - term liability to the state), researchers saw little evidence of any real analysis.
This represents an enterprise value of approximately $ 2.45 billion (US$ 2.7 billion) less proportionate net debt and proportionate pension liabilities, which together are estimated to be approximately $ 700 million (US$ 762 million) at... Read more →
The net liability of the Group's defined benefit pension schemes (net of deferred tax) increased to $ 26.6 m at 30 June 2013 from $ 23.7 m at 31 December 2012.
Years ago, acquirers would blithely assume significant Pension Liabilities, but those days are long gone... We need to chop this GBP 105.7 mio Deficit (net of Deferred Tax) off the price also.
The net current assets investment selection criterion calls for the purchase of stocks which are priced at 66 % or less of a company's underlying current assets (cash, receivables and inventory) net of all liabilities and claims senior to a company's common stock (current liabilities, long - term debt, preferred stock, unfunded pension liabilities).
PS — One last note: what would be fair, if pension liability buyouts are allowed, is to allow participants the option to roll their net assets into a rollover IRA.
-- Newmark's latest balance sheet is in great shape, with net cash & no pension or deferred consideration liabilities.
For instance, companies were able to report net pension assets on their balance sheets even when their pension plans were in serious deficit.This led to situations where analysts and investors weren't including off - balance sheet liabilities in share - price valuation.
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