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Deloitte Funding Tracker

Defined Benefit Pension Schemes

The Deloitte Scheme Funding Deficit Tracker shows how the deficit of three illustrative schemes with Return Seeking, Lower Risk and Hedging investment strategies have performed since 2014.

We have been following the progress of 3 similar, illustrative, UK Defined Benefits schemes with different investment strategies. At the start, each scheme had liabilities of £500m, assets of £400m and profiles typical to that of the average UK scheme. To track just the impact of the investment strategies, we have removed impact of the accrual of benefits and the impact of deficit reduction contributions paid by the sponsors.

Our 3 illustrative schemes and funding strategies are unlikely to replicate your scheme’s strategy, investment profile and liability profile or your risk appetite, but are designed to show how different strategies have performed over time.

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