Post-employment benefits: defined contribution plans
203 An entity shall disclose the amount recognised as an expense for defined contribution plans.
Post-employment benefits: defined benefit plans
204 An entity shall assess whether all or some disclosures required by paragraphs 205-215 should be disaggregated to distinguish plans or groups of plans with materially different risks.
Characteristics of defined benefit plans
205 An entity shall disclose information about the characteristics of its defined benefit plans.
Explanation of amounts in the financial statements
206 An entity shall provide a reconciliation (comparative information is not required) from the opening balance to the closing balance for each of the following, if applicable:
(a) the net defined benefit liability (asset), showing separate reconciliations for:
(i) plan assets; and
(ii) the present value of the defined benefit obligation; and
(b) any reimbursement rights.
207 Each reconciliation listed in paragraph 206 sha
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