Pension obligations and the risks to which they expose companies can be very material, so the disclosure in the financial statements is important. In simple terms, investors n understand both the amounts recognised in the financial statements and the means by which they have been calculated. This will involve gathering as much information as possible about the underlying assumptions and the sensitivity of those assumption changes in inflation and interest rates.
Investors are also very keen to be able to predict future cash flows relating to the pension scheme, so anything that helps with that is welcome. Peter Elwin need to assumptions to, for example