S&P Adds Pension Funding Data

The data includes six new fields that provide values for the long-term asset, current liability and long-term liability status of a company's pension plan and other post-retirement benefit packages, such as healthcare plans. Several other data items have also been redefined to reflect the changes. These are then reported alongside other company balance sheet data as either an asset if the packages have a funding surplus or as a liability if they are underfunded, in a way that end users can i

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