Disclosing your defined benefit pension plans’ solvency valuations

Respond to the needs of investors by disclosing information about the solvency valuations of your organization’s defined benefit pension plans.

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Investors want disclosure about the solvency valuations of defined benefit pension plans in the management discussion and analysis. This alert explains how to adapt your organization’s reporting practices to the needs of investors by providing relevant and timely information about solvency valuations.

You will learn:

  • why the solvency valuation is important
  • investors’ expectations of solvency valuation information
  • timing for reporting an actuarial valuation


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