| Boots: made an astute move into bonds but hasn’t had a rating benefit; J Sainsbury and Rolls Royce: both on negative credit watch after sticking with equities | ||||||
DESPITE THREE YEARS of negative returns many pension funds have failed to make any significant changes to their investments, but shortfalls are hurting companies as never before. In an unprecedented move in February, Standard & Poor’s issued a hit list of 12 European companies that might be downgraded because of pension liabilities.
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