The penSAFE Report 
04/02/2009 

 

We are delighted to launch our penSAFE® report, which puts pensions into context for business. Hymans Robertson has combined four distinct measures to clearly illustrate the strain pension schemes now place on FTSE350 firms. The penSAFE® report highlights the distortion in reported IAS19 deficits caused by the credit crisis. Stripping out the distorting effect of the credit crisis increases the overall deficit for FTSE350 companies to £163bn** — £100bn of this deficit is shared by just 20 companies.

The penSAFE® report defines the most onerous pensions deficit as one that represents more than a quarter of the company’s value or one that would take more than a year of earnings to pay off.  Some 40 percent of FTSE 350 companies with final salary schemes fall into this most-affected group, as they have schemes posing a burden serious enough to impact the ability of the business to succeed, especially in the current economic crisis.

 

Main findings from the penSAFE® report are that:

  • industrial and retail sectors  are most affected;
  • the financial sector is least affected by pensions issues;
  • a typical company’s deficit is 12.3p per pound of market cap or seven months’ earnings;
  • thirty-seven firms have deficits exceeding quarter of the company’s value;
  • nearly 40 firms would take more than 2 years’ earnings to pay off their deficits;
  • despite greater trustee powers and stringent funding requirements, companies spend less today on pensions deficits as a proportion of earnings than they did two years ago.

If you would like further information on the penSAFE® report, please contact Clive Fortes, Head of Corporate Consulting, via email or on 020 7082 6000.

 

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