Report: Scottish Pensions Index

This Hymans Robertson report analyses 31 Scottish-based Plcs and leading private companies, and places their pension scheme obligations in the context of the businesses that support them over the course of 2017/18.

Key issues:

• Despite the improvement in affordability and aggregate deficit of Scotland’s pension schemes over the latter stages of 2017, the volatility experienced in the first quarter of 2018 was a stark reminder that Scottish schemes are on average four times more exposed to the highs and lows of the equity markets than their FTSE 350 counterparts.
• FTSE 350 companies predominantly expend more days of earnings on dividends than pension contributions whilst the reverse is true for the average Scottish company.
• Scottish pension schemes remain largely affordable, however, the burden of pensions is significant for a number of Scottish companies.

Supplied by REBA Associate Member, Hymans Robertson

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