New York (Sept. 15, 2003) -- Companies would have to start reporting the share of stocks, bonds, real estate and other assets in their pension plans, under a proposal released by the Financial Accountant Standards Board late last week.

Investors and the general public would also start getting more information about how pension plans affect corporate cash flow under the proposal by the FASB. FASB published the proposal on its Web site Friday, outlining changes to rules governing the way companies disclose pensions in financial statements.

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