accounting estimates of rates of return on pension assets over ten consecutive years (2001-2010). We find that the point … accounting that arises from relying on unauditable estimation processes. These findings do not support recent changes to the … the usefulness of financial reporting by adding to estimation uncertainty in the accounting for pension costs. However …

employs an event study technique to assess the significance of interlinkages from the UK life insurance sector to the UK … life insurance to the UK banking sector, and concludes that contagion is driven by banks' ownership of life insurance … assets and only occurs during events that have hit the life insurance sector as a whole."--Bank of England web site …

exports of all five broad categories of the U.K.'s financial and insurance services. No trade barriers are found for the bulk … suggests that post-Brexit disruptions of the U.K.'s export of financial and insurance services may be minor …