IFRS Disclosure Guide

◄ 45. Notes - Share-based payment arrangements | Contents | 47. Notes - Income taxes ►

46. Notes - Employee benefits

Disclosure of employee benefits

Disclosure of defined contribution plans

	Year 2026
Post-employment benefit expense, defined contribution plans, operating

Disclosure of information about defined benefit plans

	Year 2026	31.12.2026
Disclosure of defined benefit plans	other
Disclosure of defined benefit plans
Disclosure of defined benefit plans
Defined benefit plans
	other
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control	other
Multi-employer defined benefit plans	other
State defined benefit plans	other
Defined benefit plans that share risks between entities under common control	other

Geographical areas	other
Characteristics of defined benefit plans
Characteristics of defined benefit plans	other
Pension defined benefit plans	other
	other
Final salary pension defined benefit plans	other
Post-employment medical defined benefit plans	other
Regulatory environments
Regulatory environments	other

Segments	other
Reportable segments	other
Funding arrangements of defined benefit plans
Funding arrangements of defined benefit plans	other
	other
Wholly or partly funded defined benefit plans	other
Maturity
Maturity	other
Disclosure of defined benefit plans

Defined benefit obligation, at present value
Plan assets, at fair value
Surplus (deficit) in plan{"DefinedBenefitObligationAtPresentValue":"-1.0","PlanAssetsAtFairValue":"1.0"}real["PlanAssetsAtFairValue"]		∑
Post-employment benefit expense in profit or loss, defined benefit plans

Current service cost, defined benefit plans, operating
Interest expense (income), defined benefit plans
Interest expense, defined benefit plans, financing
Interest income, defined benefit plans, financing
{"InterestExpenseDefinedBenefitPlans":"1.0","InterestIncomeDefinedBenefitPlans":"-1.0"}real[]	∑
Past service cost and losses (gains) arising from settlements, defined benefit plans
Past service cost, defined benefit plans, operating
Gains (losses) arising from settlements, defined benefit plans, operating
Total past service cost and losses (gains) arising from settlements, defined benefit plans, operating{"PastServiceCostDefinedBenefitPlans":"1.0","GainsLossesArisingFromSettlementsDefinedBenefitPlans":"-1.0"}real[]	∑
{"AdministrationCostsNotReflectedInReturnOnPlanAssetsDefinedBenefitPlans":"1.0","CurrentServiceCostDefinedBenefitPlans":"1.0","InterestExpenseIncomeDefinedBenefitPlans":"1.0","PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans":"1.0"}real["InterestExpenseIncomeDefinedBenefitPlans","PastServiceCostAndLossesGainsArisingFromSettlementsDefinedBenefitPlans"]	∑
Classes of employee benefits expense
Short-term employee benefits expense
Wages and salaries, operating
Social security contributions, operating

Total short-term employee benefits expense, operating{"WagesAndSalaries":"1.0","SocialSecurityContributions":"1.0","OtherShorttermEmployeeBenefits":"1.0"}real[]	∑
Post-employment benefit expense in profit or loss
Post-employment benefit expense, defined contribution plans, operating
Post-employment benefit expense in profit or loss, defined benefit plans, operating
{"PostemploymentBenefitExpenseDefinedContributionPlans":"1.0","PostemploymentBenefitExpenseDefinedBenefitPlans":"1.0"}real["PostemploymentBenefitExpenseDefinedBenefitPlans"]	∑
Termination benefits expense, operating
Other long-term employee benefits, operating
Expense from share-based payment transactions with employees, operating
Other employee expense, operating
{"ShorttermEmployeeBenefitsExpense":"1.0","PostemploymentBenefitExpenseInProfitOrLoss":"1.0","TerminationBenefitsExpense":"1.0","OtherLongtermBenefits":"1.0","ExpenseFromSharebasedPaymentTransactionsWithEmployees":"1.0","OtherEmployeeExpense":"1.0"}real["ShorttermEmployeeBenefitsExpense","PostemploymentBenefitExpenseInProfitOrLoss"]	∑
Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans
Return on plan assets excluding interest income or expense, net of tax, defined benefit plans
Actuarial gains (losses) arising from changes in demographic assumptions, net of tax, defined benefit plans
Actuarial gains (losses) arising from changes in financial assumptions, net of tax, defined benefit plans

Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, net of tax, defined benefit plans
Total other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans{"ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans":"1.0","ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetOfTaxDefinedBenefitPlans":"1.0","ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetOfTaxDefinedBenefitPlans":"1.0","ActuarialGainsLossesArisingFromExperienceAdjustmentsNetOfTaxDefinedBenefitPlans":"1.0","GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseNetOfTaxDefinedBenefitPlans":"1.0"}real[]	∑
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans
Return on plan assets excluding interest income or expense, before tax, defined benefit plans

Actuarial gains (losses) arising from changes in financial assumptions, before tax, defined benefit plans
Actuarial gains (losses) arising from experience adjustments, before tax, defined benefit plans
Gains (losses) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense, before tax, defined benefit plans
Total other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans{"ReturnOnPlanAssetsExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans":"1.0","ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsBeforeTaxDefinedBenefitPlans":"1.0","ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsBeforeTaxDefinedBenefitPlans":"1.0","ActuarialGainsLossesArisingFromExperienceAdjustmentsBeforeTaxDefinedBenefitPlans":"1.0","GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans":"1.0"}real[]	∑

Property occupied by entity included in fair value of plan assets
Other assets used by entity included in fair value of plan assets
Disclosure of significant actuarial assumptions used to determine present value of defined benefit obligation	other
Actuarial assumption of discount rates		other
		other
Actuarial assumption of medical cost trend rates		other
Actuarial assumption of expected rates of pension increases		other
Actuarial assumption of expected rates of inflation		other
Actuarial assumption of mortality rates		X.X
	other
Actuarial assumption of life expectancy after retirement	other
Other material actuarial assumptions		other
Estimate of contributions expected to be paid to plan for next annual reporting period
Disclosure of information about maturity profile of defined benefit obligation	other
	other
Estimate of benefit payments expected to be paid from defined benefit plan
Description of fact that multi-employer or state plan is defined benefit plan
Multi-employer or state plan is defined benefit plan	other
Level of participation of entity compared with other participating entities		other
	other
Disclosure of net defined benefit liability (asset)	other
Disclosure of net defined benefit liability (asset)
Disclosure of net defined benefit liability (asset)
Defined benefit plans
	other
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control	other
Multi-employer defined benefit plans	other
State defined benefit plans	other
Defined benefit plans that share risks between entities under common control	other

Geographical areas	other
Characteristics of defined benefit plans
Characteristics of defined benefit plans	other
Pension defined benefit plans	other
	other
Final salary pension defined benefit plans	other
Post-employment medical defined benefit plans	other
Regulatory environments
Regulatory environments	other

Segments	other
Reportable segments	other
Funding arrangements of defined benefit plans
Funding arrangements of defined benefit plans	other
	other
Wholly or partly funded defined benefit plans	other
Net defined benefit liability (asset)
Net defined benefit liability (asset)	other
Present value of defined benefit obligation	other
	other
Effect of asset ceiling	other
Disclosure of net defined benefit liability (asset)
Changes in net defined benefit liability (asset)
Changes in net defined benefit liability (asset) resulting from expense (income) in profit or loss

Increase in net defined benefit liability (asset) resulting from current service cost
Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)
Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset)
Increase (decrease) in net defined benefit liability (asset) resulting from past service cost

Increase (decrease) in net defined benefit liability (asset) resulting from past service cost and losses (gains) arising from settlements{"PastServiceCostNetDefinedBenefitLiabilityAsset":"1.0","GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset":"-1.0"}real[]	∑
Total increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss{"IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromAdministrationCostsNotReflectedInReturnOnPlanAssets":"1.0","CurrentServiceCostNetDefinedBenefitLiabilityAsset":"1.0","InterestExpenseIncomeNetDefinedBenefitLiabilityAsset":"1.0","PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset":"1.0"}real["PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset"]	∑
Changes in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income
Decrease (increase) in net defined benefit liability (asset) resulting from return on plan assets excluding interest income or expense

Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions
Decrease (increase) in net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments
Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling excluding interest income or expense
Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income{"ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset":"1.0","ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset":"1.0","ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset":"1.0","ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset":"1.0","GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling":"1.0"}real[]	∑

Increase (decrease) in net defined benefit liability (asset) resulting from changes in foreign exchange rates, net defined benefit liability (asset)
Contributions to plan, net defined benefit liability (asset)
Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer
Decrease (increase) in net defined benefit liability (asset) resulting from contributions to plan by plan participants
{"ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset":"1.0","ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset":"1.0"}real[]	∑
Decrease (increase) in net defined benefit liability (asset) resulting from payments from plan
Decrease (increase) in net defined benefit liability (asset) resulting from payments in respect of settlements
Increase (decrease) in net defined benefit liability (asset) resulting from business combinations and disposals
Increase (decrease) in net defined benefit liability (asset) resulting from other changes
{"IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset":"1.0","ContributionsToPlanNetDefinedBenefitLiabilityAsset":"-1.0","PaymentsFromPlanNetDefinedBenefitLiabilityAsset":"-1.0","IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset":"1.0","IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset":"1.0"}real["ContributionsToPlanNetDefinedBenefitLiabilityAsset"]	∑
Total increase (decrease) in net defined benefit liability (asset){"IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss":"1.0","GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset":"-1.0","IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges":"1.0"}real["IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromExpenseIncomeInProfitOrLoss","GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset","IncreaseDecreaseInNetDefinedBenefitLiabilityAssetResultingFromMiscellaneousOtherChanges"]	∑
Net defined benefit liability (asset)
Disclosure of reimbursement rights	other
Disclosure of reimbursement rights

Defined benefit plans
Defined benefit plans	other
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control	other
Multi-employer defined benefit plans	other
	other
Defined benefit plans that share risks between entities under common control	other
Geographical areas
Geographical areas	other
Characteristics of defined benefit plans
	other
Pension defined benefit plans	other
Flat salary pension defined benefit plans	other
Final salary pension defined benefit plans	other
Post-employment medical defined benefit plans	other

Regulatory environments	other
Segments
Segments	other
Reportable segments	other

Funding arrangements of defined benefit plans	other
Wholly unfunded defined benefit plans	other
Wholly or partly funded defined benefit plans	other
Disclosure of reimbursement rights

Increase in reimbursement rights related to defined benefit obligation, resulting from interest income
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on remeasurement
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from return on reimbursement rights, excluding interest income or expense
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling excluding interest income or expense
{"ReturnOnReimbursementRights":"1.0","GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling":"1.0"}real[]	∑
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from net exchange differences
Decrease in reimbursement rights related to defined benefit obligation, resulting from benefits paid
Decrease in reimbursement rights related to defined benefit obligation, resulting from payments in respect of settlements
Increase (decrease) in reimbursement rights related to defined benefit obligation, resulting from resulting from business combinations and disposals
{"InterestIncomeReimbursementRights":"1.0","GainLossOnRemeasurementOfReimbursementRights":"1.0","IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue":"1.0","DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue":"-1.0","IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights":"1.0"}real["GainLossOnRemeasurementOfReimbursementRights"]	∑
Reimbursement rights related to defined benefit obligation, at fair value
Disclosure of fair value of plan assets	other
Disclosure of fair value of plan assets
Disclosure of fair value of plan assets

Defined benefit plans	other
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control	other
Multi-employer defined benefit plans	other
State defined benefit plans	other
	other
Geographical areas
Geographical areas	other
Characteristics of defined benefit plans
Characteristics of defined benefit plans	other
	other
Flat salary pension defined benefit plans	other
Final salary pension defined benefit plans	other
Post-employment medical defined benefit plans	other
Regulatory environments
	other
Segments
Segments	other
Reportable segments	other
Funding arrangements of defined benefit plans
	other
Wholly unfunded defined benefit plans	other
Wholly or partly funded defined benefit plans	other
Levels of fair value hierarchy
Levels of fair value hierarchy	other
	other
Level 2 and 3 of fair value hierarchy	other
Disclosure of fair value of plan assets
Classes of plan assets, fair value monetary amounts
Cash and cash equivalents, amount contributed to fair value of plan assets

Debt instruments, amount contributed to fair value of plan assets
Real estate, amount contributed to fair value of plan assets
Derivatives, amount contributed to fair value of plan assets
Investment funds, amount contributed to fair value of plan assets

Structured debt, amount contributed to fair value of plan assets
Qualifying insurance policies, amount contributed to fair value of plan assets
Other assets, amount contributed to fair value of plan assets
Total plan assets, at fair value{"CashAndCashEquivalentsAmountContributedToFairValueOfPlanAssets":"1.0","EquityInstrumentsAmountContributedToFairValueOfPlanAssets":"1.0","DebtInstrumentsAmountContributedToFairValueOfPlanAssets":"1.0","PropertyAmountContributedToFairValueOfPlanAssets":"1.0","DerivativesAmountContributedToFairValueOfPlanAssets":"1.0","InvestmentFundsAmountContributedToFairValueOfPlanAssets":"1.0","AssetbackedSecuritiesAmountContributedToFairValueOfPlanAssets":"1.0","StructuredDebtAmountContributedToFairValueOfPlanAssets":"1.0","QualifyingInsurancePoliciesAmountContributedToFairValueOfPlanAssets":"1.0","OtherAssetsAmountContributedToFairValueOfPlanAssets":"1.0"}real[]		∑

Cash and cash equivalents, percentage contributed to fair value of plan assets		other
Equity instruments, percentage contributed to fair value of plan assets		other
Debt instruments, percentage contributed to fair value of plan assets		other
Real estate, percentage contributed to fair value of plan assets		other
		other
Investment funds, percentage contributed to fair value of plan assets		other
Asset-backed securities, percentage contributed to fair value of plan assets		other
Structured debt, percentage contributed to fair value of plan assets		other
Qualifying insurance policies, percentage contributed to fair value of plan assets		other
		other
Disclosure of sensitivity analysis for actuarial assumptions	other
Disclosure of sensitivity analysis for actuarial assumptions
Disclosure of sensitivity analysis for actuarial assumptions
Defined benefit plans
	other
Defined benefit plans other than multi-employer plans, state plans and plans that share risks between entities under common control	other
Multi-employer defined benefit plans	other
State defined benefit plans	other
Defined benefit plans that share risks between entities under common control	other

Geographical areas	other
Characteristics of defined benefit plans
Characteristics of defined benefit plans	other
Pension defined benefit plans	other
	other
Final salary pension defined benefit plans	other
Post-employment medical defined benefit plans	other
Regulatory environments
Regulatory environments	other

Segments	other
Reportable segments	other
Funding arrangements of defined benefit plans
Funding arrangements of defined benefit plans	other
	other
Wholly or partly funded defined benefit plans	other
Actuarial assumptions
Actuarial assumptions	other
Actuarial assumption of discount rates	other
	other
Actuarial assumption of medical cost trend rates	other
Actuarial assumption of expected rates of pension increases	other
Actuarial assumption of expected rates of inflation	other
Actuarial assumption of mortality rates	other
	other
Actuarial assumption of life expectancy after retirement	other
Other material actuarial assumptions	other
Disclosure of sensitivity analysis for actuarial assumptions
Percentage of reasonably possible increase in actuarial assumption		other

Percentage of reasonably possible decrease in actuarial assumption		other
Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption
Disclosure of additional information about defined benefit plans	other
Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks	other

	Year 2026
Termination benefits expense, operating

Disclosure of information about defined benefit plans
Disclosure of defined benefit plans
Disclosure of defined benefit plans
Disclosure of defined benefit plans
Description of type of plan
Description of nature of benefits provided by plan
Description of regulatory framework in which plan operates
Description of effect of regulatory framework on plan
Description of any other entity's responsibilities for governance of plan
Description of risks to which plan exposes entity
Description of significant concentrations of risk related to plan
Description of plan amendments, curtailments and settlements
Description of link between reimbursement right and related obligation
Description of how entity determined maximum economic benefit available
Description of asset-liability matching strategies used by plan or entity to manage risk
Description of funding arrangements and funding policy that affect future contributions
Description of extent to which entity can be liable to multi-employer or state plan for other entities' obligations
Description of agreed allocation of deficit or surplus of multi-employer or state plan on wind-up of plan
Description of agreed allocation of deficit or surplus of multi-employer or state plan on entity's withdrawal from plan
Description of reason why sufficient information is not available to account for multi-employer or state plan as defined benefit plan
Description of information about surplus or deficit of multi-employer or state plan
Description of basis used to determine surplus or deficit of multi-employer or state plan
Description of implications of surplus or deficit on multi-employer or state plan for entity
Description of contractual agreement or stated policy for charging net defined benefit cost
Description of cross-reference to disclosures about plans that share risks between entities under common control in another group entity's financial statements
Disclosure of sensitivity analysis for actuarial assumptions
Disclosure of sensitivity analysis for actuarial assumptions
Disclosure of sensitivity analysis for actuarial assumptions
Description of methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
Description of limitations of methods used in preparing sensitivity analysis for actuarial assumptions
Description of changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions
Description of reasons for changes in methods and assumptions used in preparing sensitivity analysis for actuarial assumptions

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