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27/04/2007

Accounting for Plan Sponsors-Trends in the Discount Rate and Expected Return on Plan Assets

Masaharu Usuki 

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Five years after the introduction of new accounting rules, both the discount rate and expected return on plan assets—two basic rates used to calculate pension expenses—have decreased in line with falling interest rates and investment returns. Since plan sponsors tend to adjust these rates based on financial conditions and debt burden, the downtrend persists to this day.

Masaharu Usuki

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