Table 27.2. Defined benefit plans and employee benefits, Movements in defined benefit obligations |
Defined benefit obligations |
010 |
Opening balance [present value] |
IAS 19.140 (a) (ii) |
010 |
|
|
Current service cost |
IAS 19.141 (a) |
020 |
|
Interest cost |
IAS 19.141 (b) |
030 |
|
Contributions paid |
IAS 19.141 (f) |
040 |
|
Actuarial (-) gains or losses from changes in demographic assumptions |
IAS 19.141 (c)(ii) |
050 |
|
Actuarial (-) gains or losses from changes in financial assumptions |
IAS 19.141 (c)(iii) |
060 |
|
Foreign currency exchange increase or (-) decrease |
IAS 19.141 (e) |
070 |
|
Benefits paid |
IAS 19.141 (g) |
080 |
|
Past service cost, including gains and losses arising from settlements |
IAS 19.141 (d) |
090 |
|
Increase or (-) decrease through business combinations and disposals |
IAS 19.141 (h) |
100 |
|
Other increases or (-) decreases |
IAS 19.140 (a) (ii) |
110 |
|
Closing balance [present value] |
IAS 19.140 (a) (ii); ITS part 5.19 |
120 |
|
|