OVERVIEW AND SCOPE
1. This document provides additional information and guidance related to our criteria “Public Pension Funds,” published June 27, 2007. It is intended to be read in conjunction with those criteria. For a further explanation of guidance documents, please see the description at the end of this article.
2. This guidance discusses additional information that S&P Global Ratings may consider when exercising analytical judgement in assessing pension fund independence, management, and operating and financial performance, as well as when assessing a credit enhancement program issue.
26 Feb, 2021