Stress Test Data Framework Dictionary 2017: Version 02

Liabilityreconciliationitem

Enumeration Definition
Actuarial (-) gains or losses from changes in demographic assumptions From IAS 19 paragraph 141.
Actuarial (-) gains or losses from changes in financial assumptions From IAS 19 paragraph 141.
Actuarial gains and losses arising from experience adjustments From IAS 19 paragraph 141.
Changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest income and expense From IAS 19 paragraph 141.
Closing balance [present value] From IAS 19 paragraph 141.
Contributions to the plan by employer From IAS 19 paragraph 141.
Contributions to the plan by plan participants From IAS 19 paragraph 141.
Current service cost From IAS 19 paragraph 141.
Foreign currency translation (flow) increase or (-) decrease From IAS 19 paragraph 141.
Increase or (-) decrease through business combinations and disposal From IAS 19 paragraph 141.
Interest cost From IAS 19 paragraph 141.
Opening balance [present value] From IAS 19 paragraph 141.
Past service cost, including gains and losses arising from settlements From IAS 19 paragraph 141.
Payments from the plan of any settlements From IAS 19 paragraph 141.
Payments from the plan, excluding any in respect of settlements From IAS 19 paragraph 141.