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1

2 2

3 3

4 4

5 ( ) () FAS158 FRS17 IAS19 04 FTK 5

6 6

7 FAS FAS BS PL BS PL

8 FAS15 8

9 9

10 2005 DB 2001 PBGC US LTV) DC 10

11 DB (51515 ) % 70% (at risk plan) PBGC

12 PPA FAS158 1 BS 2 PL CFO 12

13 DC 13

14 P&I(2007/6/11) ,

15 ( ) IBM HP GM DC 15

16 16

17 LDI 17

18

19 50 70 (/ / The Coming Shakeout in the Defined Benefit Market, McKinsey and Company (2007) 19

20 20

21 FRS17 ( ) ( )

22 Pension Capital Strategies FTSE ICI

23 2004 (PPF) (trustee) 1995 MFR trustee(sponsor?) 2004 PPF (scheme specific) statutory funding obligation PPF 23

24 (statutory funding obligation) statement of funding principles( (technical provision) Pensions Regulator technical provision FRS17PPF 24

25 PPF Levy() PPF (0.014%) 80 Underfunding Risk( ) Assumed Insolvency Probability(B) Underfunding Risk(A) 125 ) Assumed Insolvency Probability(B) Dan &Bradstreet 25

26 Statutory Funding Obligation trustee ( ) PPF Levy (179) uy-out cost PPF

27 17 (2001) derisking 70 buy out 04 27

28 28

29 29

30 Derisking LDI LDI BP, BAE Systems Derisking 30

31 31

32 32

33 19 (IAS19) 05EU

34 = Financial Assessment Framework 06(07 ) 34

35 % 128% 135% 128% 117% 99% 103% 120% 125% Financial information on pension funds DNB 35

36 (Collective DC) DC DB Cf. (2006) 36

37 DB , ,

38 ABP

39 % 36.4% 45.3% 41.1% 41.9% 34.9% 39.6% 39.6% 41.5% 32.3% 33.2% 29.8% 35.0% 35.9% 41.3% 39.3% 40.2% 40.0% 9.5% 9.2% 9.2% 10.3% 10.8% 10.9% 10.0% 9.7% 9.7% 22.1% 17.4% 11.9% 9.5% 7.9% 7.1% 5.3% 4.4% 3.3% 1.6% 1.2% 0.8% 1.2% 1.1% 2.7% 2.3% 2.6% 2.3% 2.7% 2.5% 3.0% 2.9% 2.5% 3.1% 3.5% 3.5% 3.2% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 3,332 3,868 4,513 4,638 4,608 4,273 4,818 5,421 6,248 Financial information on pension funds DNB 39

40 ABP 40

41 41

42 30.5% 27.0% 3.5% 5.0% 6.00% 6.20% 2.0% 2.0% 68.00% 71.00% 4.0% 5.0% 3.5% 5.0% % % 2.5% 3.0% 4.10% 5.70% 10.0% 9.0% 2.0% 2.0% 1.10% 0.90% 56.0% 60.0% FTK 124.6% 124.9% 4.0% 7.0% 15.0% 10.0% 25.0% 23.0% 44.0% 40.0% 42

43 ABP 2,000(32 ) ( PE 43

44 FAS158 FRS17 IAS19 PL 44

45 45

46 (Fair Value Accounting) 46

47 A. Statutory Funding Obligation (technical provision) B. Pension Protection Fund Levy( )(179 A. B. B buy-out 47

48 BS 48

49 49

50 DB ALM, LDI) 50

51 cf.(2004) 51

52 (Liability Driven Investment) BS LDI 52

53 Waring and Siegel (2007) Don t kill the goose that lay golden eggs FAJ,1/2 DB DC 53

54 ( ) (Economic Value) () 54

Financial Reporting Standard 17 FRS17 FAS87 87 Financial Accounting Standard 87 FAS87 International Accounting Standard Board IASB 19 Internat

Financial Reporting Standard 17 FRS17 FAS87 87 Financial Accounting Standard 87 FAS87 International Accounting Standard Board IASB 19 Internat No,25-36(2005) Two Changes in Accounting Principles of Pension Plans British, or Americanthat is the question Masaharu Usuki Nihon University, Graduate School of Social and Cultural School, and NLI Research

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