UK – Consulting actuaries Punter Southall & Co. have launched a web-based database which will allow financial advisors and investment analysts to compare and contrast the pensions liabilities of the UK’s leading companies under FRS 17 accounting rules.

The introduction of FRS 17 accounting rules will ensure that pensions deficits and surpluses are reflected on company balance sheets, and companies are being encouraged to adopt the requirements now, despite the standard being deferred to 2005.

Punter Southall’s facility will show how FTSE 100 companies are faring under the FRS 17 accounting rules, and will also provide access to information on changing investment strategies and funding levels.

The database can be viewed on