Enumeration | Definition |
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Assets in pension scheme | Assets are measured at fair value in accordance with IAS 19. It should correspond to the figures at the same dates on the Pensions_assets_recon tab. It should exclude any assets relating to defined contribution sections or to pensions already matched by purchased annuities. |
Liabilities in pension scheme | This is the present value of the retirement benefit obligation as defined by IAS19. It should correspond to the figures at the same dates on the Pensions_liabilities_recon tab. It should exclude any liabilities relating to defined contribution sections or to pensions already matched by purchased annuities. |
Surplus not recognised | This should simply to reflect any possible restriction under IFRIC14. |