International Financial Reporting Tool (IFRT)

Prepare our perfect financial statements according to IFRS requirements!
Read more about the reporting tool, or launch it now. it's FREE!

IFRS Disclosure Guide

11. Statement of changes in net assets available for benefits

 31.12.2017
Assets of benefit plan 
Liabilities other than actuarial present value of promised retirement benefits 

Reconciliation of changes in net assets available for benefits

 Year 201731.12.2017
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), continuing operations  
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","EmployeeContributions":"1","InvestmentIncome":"1","OtherIncome":"1","BenefitsPaidOrPayable":"-1","AdministrativeExpense":"-1","OtherExpenseByFunction":"-1","IncomeTaxExpenseContinuingOperations":"-1","ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments":"1","TransfersFromToOtherRetirementBenefitPlans":"1"}real[]  
Assets (liabilities) of benefit plan  
 Year 201731.12.2017
Actuarial present value of promised retirement benefits  
Description of retirement benefit plan  
Number of participants of retirement benefit plan receiving benefitsX.X 
Number of other participants of retirement benefit planX.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

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: