Page 9 - Pensions in the UK Charity Survey 2018 | First Actuarial
P. 9

Can charities support any pension deficit?
Asset Asset Cover - Unrestricted Assets vs Pension Scheme Deficit
5 3 10 7 11 8 Less than 1 1 to 2 5 2 5 5 to 5 5 5 to 10 More than 10 No deficit Based on FRS102 deficit and the net unrestricted assets:
3 charities lack the the unrestricted assets required to cover their FRS102 deficit 8 charities can cover their FRS102 deficit more than 10 10 times over over 9 £
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