Case Analysis British Airways

Case Analysis British Airways

  • Submitted By: siuhung0522
  • Date Submitted: 10/23/2013 7:45 AM
  • Category: Business
  • Words: 3149
  • Page: 13
  • Views: 165




Corporate Governance Arrangement: Pension Investment Scheme
Case Study: British Airways

学生姓名: 陈小虹 7101209096
邝凯桃 7101209098
胡紫慧 7111209005
学院(系): 安泰经济与管理学院
指导教师: 倪旸
课程名称: 公司治理

This paper identifies some of the main governance weaknesses that persist in pension fund systems by examining the case of British Airways. The paper highlights problems of poor planning in pension plans. The document sets out some challenges faced by the company and possible solutions to strengthen pension fund governance.

Keywords: pension fund system; governance; British Airways
Table of Contents

1 Introduction
1.1 Case Background
1.2 Objectives and Methodology

2 British Airways Case Analysis
2.1 Background of BA
2.2 Types of Pension Plans
2.2.1 Pension Plans offered by BA
2.3 Problem Identification
2.3.1 Performance of Pension Plans Asset composition of the plan Pensions financing expense Reconciliation of fair value and obligation
2.3.2 Factors of Huge Deficit Rising inflation rate / Falling real interest rate Falling investment returns Rising life expectancy
2.3.3 Effects and Implications on BA
2.4 Recommendations to Reduce the Deficit

3 Ideal Pension Schemes
3.1 Eight Factors of an ideal pension scheme

4 Conclusion

5 References
1 Introduction

1.1 Background

Good governance is increasingly recognized as an important aspect of an efficient pension system, enhancing investment performance and benefit security. Yet, despite regulatory and industry initiatives, governance weaknesses persist among companies in global.
The governance of pension plans and funds involve the managerial control of the...

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