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2020 Economic assumptions in accounting for pension and other post‑retirement benefits

Morneau Shepell is pleased to provide a survey of the assumptions used by around 90 Canadian public companies to account for the costs of their defined benefit plans. Information is collected from audited financial statements as at December 31, 2019. This is the twentieth year the survey has been conducted.

The survey is intended to provide information regarding the assumptions disclosed by a wide range of companies based on economic conditions as at December 31, 2019.  Consideration should be given to market movements since the end of 2019, particularly given the volatility seen so far this year in terms of bond yields and asset returns due to the COVID-19 pandemic. Hence, readers should exercise caution with the interpretation and use of these results. As budget discussions begin for 2021, your Morneau Shepell consultants would welcome the opportunity to discuss how the volatility in 2020 may impact your employee benefit plans.

Download the survey: 2020 Economic assumptions in accounting for pension and other post-retirement benefits (PDF)