Preparing to deal with defined benefit pension liabilities
8 May 2013
Richard Farr explains defined benefit pension liabilities.
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How the constituents of the Charity 100 Index and Charity 250 Index are chosen. Gareth Jones reports.
The Charity 100 Index and Charity 250 Index track income trends in the largest charities going back to 1996. The Charity 100 Index is based on the largest 100 charities subject to certain criteria and the Charity 250 Index assesses the next 250.
Updated on a quarterly basis, each charity’s total income is divided into five main streams – legacies, voluntary, grants and fees, investment and trading. Total income and each of the five streams are tracked year-on-year to reveal growth patterns for total income and for each individual stream, and also allow comparison between individual charities or groups of charities included in the dataset.
Constituents are selected based on the average income over the last three years’ received accounts, assuming an organisation meets the entry criteria outlined in the attached flowchart.
The income of members of the Charity 100 Index ranged from £49.7m to more than £562m as of April 2012, while the minimum amount required for membership of the Charity 250 Index was £16.8m.
If you have any questions about the Charity Index or believe a charity should be included, please get in touch by emailing info@civilsociety.co.uk.
8 May 2013
Richard Farr explains defined benefit pension liabilities.
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