IFRS Disclosure Guide
◄ 10. Statement of changes in equity | Contents | 12. Notes - Subclassifications of assets, liabilities and equities ►
11. Statement of changes in net assets available for benefits
| 31.12.2025 | |
|---|---|
| Assets of benefit plan | |
| Liabilities other than actuarial present value of promised retirement benefits |
Reconciliation of changes in net assets available for benefits
| Year 2025 | 31.12.2025 | |
|---|---|---|
| Changes in net assets available for benefits | ||
| Employer contributions | ||
| Employee contributions | ||
| Investment income | ||
| Other income | ||
| Benefits paid or payable | ||
| Administrative expenses | ||
| Other expense, by function | ||
| Tax expense (income) | ||
| Profit (loss) on disposal of investments and changes in value of investments | ||
| Transfers from (to) other retirement benefit plans | ||
| Total increase (decrease) in net assets available for benefits{"EmployerContributions":"1.0","EmployeeContributions":"1.0","InvestmentIncome":"1.0","OtherIncome":"1.0","BenefitsPaidOrPayable":"-1.0","AdministrativeExpense":"-1.0","OtherExpenseByFunction":"-1.0","IncomeTaxExpenseContinuingOperations":"-1.0","ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments":"1.0","TransfersFromToOtherRetirementBenefitPlans":"1.0"}real[] | ∑ | |
| Assets (liabilities) of benefit plan |
| Year 2025 | 31.12.2025 | |
|---|---|---|
| Actuarial present value of promised retirement benefits | ||
| Description of retirement benefit plan | ||
| Number of participants of retirement benefit plan receiving benefits | X.X | |
| Number of other participants of retirement benefit plan | X.X |
Description of basis of valuation of assets available for benefits
Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security
Explanation of details of any investment in employer
Description of funding policy
Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits
Description of retirement benefit plan
Names of employers and employee groups covered
Description of type of retirement benefit plan
Explanation of whether participants contribute to retirement benefit plan
Description of retirement benefits promised to participants
Description of any retirement benefit plan termination terms
Explanation of changes in description of retirement benefit plan
Explanation of details of investment exceeding either five per cent of net assets available for benefits or five per cent of any class or type of security
Explanation of details of any investment in employer
Description of funding policy
Description of significant actuarial assumptions made and method used to calculate actuarial present value of promised retirement benefits
Description of retirement benefit plan
Names of employers and employee groups covered
Description of type of retirement benefit plan
Explanation of whether participants contribute to retirement benefit plan
Description of retirement benefits promised to participants
Description of any retirement benefit plan termination terms
Explanation of changes in description of retirement benefit plan
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