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. |