The pension liability: managing the corporate risk
This guidance aims to provide a framework to help you, with support from your advisers, to find the answers to the following questions:
- What do I really need to know about the current regulatory framework for defined benefit pensions?
- What are the risks to implementing a chosen business strategy arising from the pension liability?
- How can I better understand these risks?
- What actions can I take to manage the risks once they are understood?
- How should I report to the board and shareholders on how the risks are being managed?
CIMA has also published a checklist of questions designed to assist you ensure a company's board as a whole is aware of the pension liability risks to implementing strategy, and that these risks are proactively managed.
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View the report and checklist below:
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You can also download a copy of the paper (PDF 2.4MB) or the checklist (PDF 593 KB) for free.