*****Now extended to cover all FTSE 350 companies*****

Welcome to the Punter Southall on-line FRS 17 and IAS 19 Survey. This area of our site contains pension cost information as reported in the accounts of the FTSE 100 companies. You will require Internet Explorer 5.5 or higher to view our FRS 17 and IAS 19 Survey; if required please download the latest browser from Microsoft.

Our regularly updated FTSE 100 survey allows clear comparison of up to date information at precisely the time that you need it. Our FTSE 250 survey is updated annually over the summer months and includes the latest available accounts at that time.

As well as showing the raw data in table form, we have built a useful graphing tool. This allows plots of the various FRS 17 and IAS19 assumptions as well as funding levels and the proportion of real assets which can be filtered by the date of the disclosure and by FTSE sector. Assets and liabilities are shown in aggregate, whereas assumptions can be further split between UK and US if applicable. Every effort has been made to ensure accuracy, however we would be very grateful for any feedback on the data or graph functionality and will rectify any errors immediately.

Companies are classed by current index for the present year and all historic years. This will be updated quarterly when the constituents change.

If you have any questions or require any further information, please email us at: FRS17@puntersouthall.com.

• Assumptions Split Between UK and US Schemes
• Financial Disclosures