The Financial Accounting Standards Board voted Tuesday to adopt pension disclosure requirements that will force companies to disclose asset allocation, target allocation and expected future contributions, among other information. FASB plans to issue the disclosure requirements by year-end, as soon as it can write the final version and incorporate the latest changes, said Sheryl L. Thompson, manager-public relations. The new requirements will be amendments to FASB Statements No. 87, 88, and 106 and a replacement of FASB Statement No. 132. The board decided to exclude expected rate of return by asset class and a description of maturities of all debt securities, both proposed in the draft. The board voted to reinstate reconciliation, or beginning and ending balances, of pension assets and obligations as currently reported in financial statement notes, instead of a proposal to mandate a different format. The FASB project sought to improve information that is useful in valuing assets and obligations of defined benefit pension plan and other post-retirement benefits.