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This update provides the latest estimated funding position, on a section 179 (s179) basis, for the defined benefit pension schemes potentially eligible for entry to the Pension Protection Fund (PPF). A scheme’s s179 liabilities represent, broadly speaking, the premium that would have to be paid to an insurance company to take on the payment of PPF levels of compensation. This compensation may be lower than full scheme benefits. |
This month, there is an update in the way the PPF 7800 Index is calculated. The end of May position takes account of the new version (A10) of the actuarial assumptions for s179 valuations, introduced with effect from 1 May 2021. The impact of the change was an increase of the funding ratio by 2.8 percentage points (see note 3 on page 7). All the charts and tables presented in this publication have been revised to reflect the new actuarial assumptions described above.
Highlights
• The aggregate surplus of the 5,318 schemes in the PPF 7800 Index is estimated to have increased over the month to £94.6 billion at the end of May 2021, from a surplus of £53.7 billion at the end of April 2021.
• The funding ratio increased from 103.1 per cent at the end of April 2021 to 105.6 per cent. • Total assets were £1,788.3 billion and total liabilities were £1,693.7 billion. • There were 2,449 schemes in deficit and 2,869 schemes in surplus. • The deficit of the schemes in deficit at the end of May 2021 was £117.8 billion, down from £135.8 billion at the end of April 2021. Lisa McCrory, PPF’s Chief Finance Officer and Chief Actuary, said: “As we anticipated, the funding position of our 7800 Index improved in May, with the aggregate surplus of the 5,318 schemes increasing by just over £40 billion to £95 billion. While market conditions were relatively stable, the change was caused by the move to the new A10 s179 assumptions, which resulted in the funding ratio rising by nearly three per cent to nearly 106 per cent. “So far this year we’ve seen an improved position for UK DB schemes, however we remain alert to the continuously changing environment around us. “ To view the full March 2021 update: PPF7800 Index
For a more in-depth look at the monthly changes to our data please go to: PPF7800-Data-May-21.pdf |
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