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S&P Comment: Pension Acctg, Disclosure & Adjustments.

Business Wire

| March 03, 2003 | COPYRIGHT 2003 Business Wire. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)Copyright

Business Editors

NEW YORK--(BUSINESS WIRE)--March 3, 2003

Standard & Poor's--Standard & Poor's Rating Services today has published two commentaries that provide its credit analysis perspective on the current accounting framework for retirement and other post-retirement liabilities and describes some new quantitative approaches to assessing these liabilities.

Both articles were written by Scott Sprinzen, credit analyst and a member of Standard & Poor's Accounting Task Force.

"We have not changed our methodology on pension liabilities, and no rating changes are expected to result from the enhancements discussed in these articles," Mr. Sprinzen said. "These enhancements represent a formalization of new analytical tools, rather than any change by Standard & Poor's to its criteria for assessing benefits liabilities."

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