Under the new controversial pension rule, FRS 17, an aggregate deficit of £59bn existed at 30 September, according to research by UBSL, a pension fund consultancy.
FRS 17, on hold until its international equivalent is revised, requires companies to disclose the state of their pension fund assets and liabilities.
Rob Dales, actuary at UBSL, said the deficit meant companies would have to make larger contributions to top up the schemes and could encourage more companies to close final salary schemes.
Dales told the FT: ‘Boardrooms across the UK remain sceptical about FRS 17, but it does give a realistic estimate of the true cost of final salary pension schemes.’
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