All Briefing articles – Page 16
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Features
German Discount Rates: Biases in pension discounting
In common with many countries, falling interest rates have hit German companies and pension funds significantly by increasing their discounted liabilities.
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Assessing AIFMD
Kai Braun considers the Alternative Investment Fund Managers Directive (AIFMD) and finds that operating models have stabilised
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DC evolution, Netherlands style
A new pension law next year is expected to speed up the move from defined benefit to defined contribution pension schemes that has been taking place in the Netherlands in recent years
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US Illiquid Credit: Bankers by default
Structural changes in banking, regulation and low interest rates are transforming the illiquid loans market
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Briefing: Growing importance of the renminbi
Despite recent volatility, the Chinese currency’s role in international trade is growing fast
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Smart beta bonds: Not so fast
Carlo Svaluto Moreolo looks at the reasons behind the dearth of smart beta fixed-income products
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Don’t miss out on class action payouts
Class action activity is on the rise in the US where some European institutions have received big payouts
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Accounting Standards: Prudence redux
The International Accounting Standards Board says it has listened to long-term investors and is considering the reintroduction of the concept of prudence into its conceptual framework
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Briefing: What the IASB insurance model could spell for pensions
With the IASB about to embark on an overhaul of pensions accounting, Stephen Bouvier looks at what it might mean to apply the board’s insurance liability model to a pension promise
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Pensions Tracking: On the right track
There are innovative plans to help pan-European workers make sense of their cross-border retirement savings
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European Loan Markets: Lending expertise
The European loan market is back in business. 2014 was the first year of net growth – about €30bn worth – since the financial crisis
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CEE Pensions: Fight for survival
The policies of a number of Central and Eastern European governments towards funded first pillar pensions have left some funds wondering about their future
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Mezzanine Finance: Mezzanine’s brief hour in the sun
Mezzanine lenders stepped into the breach during the darkest days of the credit crunch, and were paid handsomely for their trouble
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Corporate bonds for the long run
The post-crisis world of bond investing is favouring the ‘new’ old-fashioned approach known as buy-and-maintain credit
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Regulation roundup: Europe’s changing pensions
Overview of main regulatory and legislative developments affecting workplace pensions across Europe
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UK annuity liberalisation: Challenge or opportunity?
Tiziana Perrella assesses the impact of annuity liberalisation on UK DB pension funds
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Swiss Accounting Standards: Swimming against the tide
Some Swiss sponsors have ditched international standards in favour of local GAAP
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Briefing - Switzerland: Guided choices
Some Swiss pension funds are introducing a degree of individual investment choice. Barbara Ottawa assesses progress so far
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Briefing - Netherlands: Towards Dutch sustainability
Nine pension specialists* outline a model for the future of the Dutch pension system
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Briefing: Pension Funds and ETFs, Still in the future
Exchange traded product providers claim improving costs make them better than derivatives or traditional passive solutions for both tactical and strategic investment. Brian Bollen finds Europe’s pension funds yet to be fully convinced
