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