(1) In this section -
'accounting functional currency' means the functional currency used to determine the constituent entity's financial accounting net income or loss;
'accrued pension expense' means the difference between the amount of pension liability expense or pension liability income included in the financial accounting net income or loss in relation to a pension fund and the amount contributed by the constituent entity to a pension fund for the fiscal year and the amount of the adjustment referred to in subsection (2)(i) shall be based on the following formula -
((Accrued Income or Accrued Expense) + (Contribution)) x (-1)
where -
Accrued Income is the pension liability income of a constituent entity accrued for the fiscal year and is expressed as a positive amount,
Accrued Expense is the pension liability expense of a constituent entity accrued for the fiscal year and is expressed as a negative amount, and
Contribution is the amount contributed by the constituent entity to a p
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