000			01245cam a2200217 4500
001			ABS66962
008			030903n2003 000 0 eng u
035			_a(Sirsi) u123487
100			_aLeftly, M.
245			_aPoor old you
260			_c2003
490			_aBuilding _v 1 August 2003, 19-20(2)
520			_aComments on the pension funds deficit which is affecting many firms. Notes that the construction industry in particular is one of the worst hit sectors and affected even more by accounting rule changes being introduced in 2005. Here deficits in pension schemes will have to be listed in a company's bottom line reducing the value of a company. Reports how many firms have been forced to close their final salary scheme including construction conglomerate Montpellier and more recently Rok and Alfred McAlpine. Some contractors have stated their intentions not to close their schemes immediately but they cannot be certain about the future. With details of final salary and money purchase schemes.
590			_aABS
650			_aPENSION SCHEMES
650			_aFINAL SALARY PENSION SCHEMES
650			_aMONEY PURCHASE PENSION SCHEMES
650			_aACCOUNTING RULES
690			_aMANAGEMENT-BUSINESS MANAGEMENT
942			_n0
999			_c73346 _d73346