PwC is pleased to share with you our Pension/OPEB 2013 Assumption and Disclosure Survey which presents our analysis of the 2012 year-end assumptions and disclosures under ASC 715-20, ASC 715-30, and ASC 715-60.
In preparing the survey, we analyzed 100 companies, comprising Fortune 100 companies and other large and established companies, with a December 31 measurement date. We reviewed the public annual reports for the companies selected, specifically financial information regarding pension and other postretirement benefit (OPEB) plans. We also included data from 2007 for comparison.
We hope the results of our Pension/OPEB 2013 Assumption and Disclosure Survey will be a useful tool in benchmarking your company’s assumptions and other data associated with your pension and OPEB plans.