The key findings of the survey were:
i) many of the schemes estimate that only a small proportion of the scheme’s liabilities have been matched or hedged by investments in bonds ( and/or derivative overlays )
ii) Where a scheme hedges a large proportion of the liabilities, funding tends to be nearer 100 per cent. Where funding is significantly above or below 100 per cent, the proportion of liabilities hedged is significantly lower
iii) 38 schemes use swaps:
i.Half of these allow their active bond manager the freedom to enter into swaps to better manage their portfolio
ii.Only 12 of the 38 employ swaps to specifically hedge interest and inflation risks
iv)of the remaining 57, 28 schemes have formally considered the use of swaps in managing exposure to interest rates and inflation
You can see the full findings on the PPF website here

