This survey covers the pensions accounting assumptions used by Swiss listed companies.
Results are broken down by sector where there are sufficient data points for a credible sample, specifically:
- Pharma, MedTech and Life Sciences
- Financial Services
- Chemicals
- Industry and Capital Goods
Within each sector, the company with the most optimised assumptions (i.e. those which result in the lowest measured balance sheet liabilities and pensions expense) are shown along with the spread of assumptions around the median.
Aggregated results for all companies are also shown
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