Effekter av IAS19

The latest version of IAS 19, introduced in June 2011, represents a considerable step towards even greater transparency with respect to pensions. Consequently, companies are likely to take a new look at how they manage pension risk. By reviewing the new elements introduced into IAS 19, we can […]

Krisbestämd kapitaförvaltning av pensionsmedel – de risking!

In a signal shift, the focus of pension risk management has moved away from Product (long bonds; swaps; futures) and toward Process. The fastest growth in the investment-based risk management world is in the adoption of dynamic investment policies, or “glidepaths.” In their simplest incarnation, dynamic investment policies […]

USA och pensionskrisen – AON

For corporate defined benefit plans in the United States, the calamitous decade since the collapse of the tech stock bubble in 2000 marked a turning point. In 2010, large corporate plans are commonly closed to new entrants and many of those are completely frozen—committed to paying only those […]