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IFRS Disclosure Guide

48. Notes - Employee benefits

Disclosure of employee benefits


Disclosure of defined benefit plans
 
Defined benefit plansnone
Foreign defined benefit plansnoneDomestic defined benefit plansnoneMulti-employer defined benefit plansnoneState defined benefit plansnoneDefined benefit plans that share risks between entities under common controlnone
At 31.12.2017: 
Surplus (deficit) in plan 
Defined benefit obligation, at present value     
Plan assets, at fair value     
Surplus (deficit) in plan{"DefinedBenefitObligationAtPresentValue":"-1","PlanAssetsAtFairValue":"1"}real[]     
Entity's own financial instruments included in fair value of plan assets     
Property occupied by entity included in fair value of plan assets     
Other assets used by entity included in fair value of plan assets     
Actuarial assumption of discount ratesX.X%X.X%X.X%X.X%X.X%
Actuarial assumption of expected rates of salary increasesX.X%X.X%X.X%X.X%X.X%
Actuarial assumption of medical cost trend ratesX.X%X.X%X.X%X.X%X.X%
Actuarial assumption of expected rates of pension increasesX.X%X.X%X.X%X.X%X.X%
Actuarial assumption of expected rates of inflationX.X%X.X%X.X%X.X%X.X%
Other material actuarial assumptionsX.X%X.X%X.X%X.X%X.X%
For the year 2017: 
Estimate of contributions expected to be paid to plan for next annual reporting period     
Disclosure of information about maturity profile of defined benefit obligation 
Weighted average duration of defined benefit obligationX.XX.XX.XX.XX.X
At 31.12.2017: 
Level of participation of entity compared with other participating entitiesX.X%X.X%X.X%X.X%X.X%

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 fact that multi-employer or state plan is defined benefit 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 policy for determining contribution of defined benefit plans that share risks between entities under common control
  • 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 net defined benefit liability (asset)
 
Defined benefit plansnoneNet defined benefit liability (asset)none
Foreign defined benefit plansnoneDomestic defined benefit plansnoneMulti-employer defined benefit plansnoneState defined benefit plansnoneDefined benefit plans that share risks between entities under common controlnonePresent value of defined benefit obligationnonePlan assetsnoneEffect of asset ceilingnone
For the year 2017: 
Changes in net defined benefit liability (asset) 
Current service cost, net defined benefit liability (asset)        
Interest expense (income), net defined benefit liability (asset)        
Gain (loss) on remeasurement, net defined benefit liability (asset) 
Return on plan assets, net defined benefit liability (asset)        
Actuarial gains (losses) arising from changes in demographic assumptions, net defined benefit liability (asset)        
Actuarial gains (losses) arising from changes in financial assumptions, net defined benefit liability (asset)        
Gain (loss) on changes in effect of limiting net defined benefit asset to asset ceiling, net defined benefit liability (asset)        
Gain (loss) on remeasurement, net defined benefit liability (asset){"ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset":"1","ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset":"1","ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset":"1","GainLossOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeiling":"1"}real[]        
Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset) 
Past service cost, net defined benefit liability (asset)        
Gains (losses) arising from settlements, net defined benefit liability (asset)        
Past service cost and gains (losses) arising from settlements, net defined benefit liability (asset){"PastServiceCostNetDefinedBenefitLiabilityAsset":"1","GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset":"-1"}real[]        
Increase (decrease) through changes in foreign exchange rates, net defined benefit liability (asset)        
Contributions to plan, net defined benefit liability (asset) 
Contributions to plan by employer, net defined benefit liability (asset)        
Contributions to plan by plan participants, net defined benefit liability (asset)        
Contributions to plan, net defined benefit liability (asset){"ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset":"1","ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset":"1"}real[]        
Payments from plan, net defined benefit liability (asset)        
Payments in respect of settlements, net defined benefit liability (asset)        
Increase (decrease) through business combinations and disposals, net defined benefit liability (asset)        
Increase (decrease) through other changes, net defined benefit liability (asset)        
Total increase (decrease) in net defined benefit liability (asset){"CurrentServiceCostNetDefinedBenefitLiabilityAsset":"1","InterestExpenseIncomeNetDefinedBenefitLiabilityAsset":"1","GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset":"-1","PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset":"1","IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset":"1","ContributionsToPlanNetDefinedBenefitLiabilityAsset":"-1","PaymentsFromPlanNetDefinedBenefitLiabilityAsset":"-1","IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset":"1","IncreaseDecreaseThroughOtherChangesNetDefinedBenefitLiabilityAsset":"1"}real["GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset","PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset","ContributionsToPlanNetDefinedBenefitLiabilityAsset"]        
At 31.12.2017: 
Net defined benefit liability (asset)        

Disclosure of reimbursement rights
 
Defined benefit plansnone
Foreign defined benefit plansnoneDomestic defined benefit plansnoneMulti-employer defined benefit plansnoneState defined benefit plansnoneDefined benefit plans that share risks between entities under common controlnone
For the year 2017: 
Changes in reimbursement rights 
Interest income, reimbursement rights     
Gain (loss) on remeasurement, reimbursement rights 
Return on reimbursement rights     
Gain (loss) on changes in effect of limiting reimbursement rights to asset ceiling, reimbursement rights     
Total gain (loss) on remeasurement, reimbursement rights{"ReturnOnReimbursementRights":"1","GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling":"1"}real[]     
Increase (decrease) through net exchange differences, reimbursement rights, at fair value     
Decrease through benefits paid, reimbursement rights, at fair value     
Payments in respect of settlements, reimbursement rights     
Increase (decrease) through business combinations and disposals, reimbursement rights     
Total increase (decrease) in reimbursement rights, at fair value{"InterestIncomeReimbursementRights":"1","GainLossOnRemeasurementOfReimbursementRights":"1","IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue":"1","DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue":"-1","IncreaseDecreaseThroughBusinessCombinationsAndDisposalsReimbursementRights":"1"}real["GainLossOnRemeasurementOfReimbursementRights"]     
At 31.12.2017: 
Reimbursement rights, at fair value     

Disclosure of fair value of plan assets
 
Defined benefit plansnoneLevels of fair value hierarchynone
Foreign defined benefit plansnoneDomestic defined benefit plansnoneMulti-employer defined benefit plansnoneState defined benefit plansnoneDefined benefit plans that share risks between entities under common controlnoneLevel 1 of fair value hierarchynoneLevel 2 and 3 of fair value hierarchynone
At 31.12.2017: 
Cash and cash equivalents, amount contributed to fair value of plan assets       
Equity instruments, 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       
Asset-backed securities, amount contributed to fair value of plan assets       
Structured debt, amount contributed to fair value of plan assets       
Other assets, amount contributed to fair value of plan assets       

Disclosure of sensitivity analysis for actuarial assumptions
 
Defined benefit plansnoneActuarial assumptionsnone
Foreign defined benefit plansnoneDomestic defined benefit plansnoneMulti-employer defined benefit plansnoneState defined benefit plansnoneDefined benefit plans that share risks between entities under common controlnoneActuarial assumption of discount ratesnoneActuarial assumption of expected rates of salary increasesnoneActuarial assumption of medical cost trend ratesnoneActuarial assumption of expected rates of pension increasesnoneActuarial assumption of expected rates of inflationnoneOther material actuarial assumptionsnone
At 31.12.2017: 
Percentage of reasonably possible increase in actuarial assumptionX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Increase (decrease) in defined benefit obligation due to reasonably possible increase in actuarial assumption           
Percentage of reasonably possible decrease in actuarial assumptionX.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%X.X%
Increase (decrease) in defined benefit obligation due to reasonably possible decrease in actuarial assumption           

Defined benefit plans & 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

 Year 2017
Termination benefits expense 
Disclosure of additional information about defined benefit plans
Disclosure of analysis of present value of defined benefit obligation that distinguishes nature, characteristics and risks

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