The price of mortality

Cutting Edge: Mortality Assumptions

INTRODUCTION

Analysts, accountants, auditors and actuaries are all interested in corporate pension liabilities as they represent a material item in the balance sheets of many companies. Changes in accounting rules have meant that key assumptions must be disclosed: discount rates and inflation assumptions are already subject to detailed scrutiny but to date, little attention has been given to mortality assumptions. And yet, the mortality assumptions can have a significant impact on a company's

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