Annex V · Part 2 › 28 Defined benefit plans and employee benefits (44) › 28.1 Components of net defined benefit plan assets and liabilities (44.1)
28.1 Components of net defined benefit plan assets and liabilities (44.1)
2 paragraphs · official text, verbatim
The template on components of net defined benefit plan assets and liabilities shall show the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights (IAS 19.140 (a), (b)).
‘Net defined benefit assets’ shall include, in the event of a surplus, the surplus amounts that shall be recognised in the balance sheet as they are not affected by the limits set up in IAS 19.63. The amount of this item and the amount recognised in the memo item ‘Fair value of any right to reimbursement recognized as asset’ shall be included in the item ‘Other assets’ of the balance sheet.