Table 27.1. Defined benefit plans and employee benefits, Components of net defined benefit plan assets and liabilities |
Amount Type |
010 |
Fair value, defined benefit plan assets |
IAS 19.140 (a) (i), 142 |
010 |
|
Of which: Financial instruments issued by the institution |
IAS 19.143 |
020 |
|
|
Equity instruments |
IAS 19.142 (b) |
030 |
|
Debt instruments |
IAS 19.142 (c) |
040 |
|
Real estate |
IAS 19.142 (d) |
050 |
|
Other defined benefit plan assets |
IAS 19.143 |
060 |
|
Present value of defined benefit obligations |
IAS 19.140 (a) (ii) |
070 |
|
Effect of the asset ceiling |
IAS 19.140 (a) (iii) |
080 |
|
Net defined benefit assets [Carrying amount] |
IAS 19.63; ITS part 5.16 |
090 |
|
Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] |
IAS 19.63, IAS 1.78(d); ITS part 5.13 (a) |
100 |
|
Memo item: Fair value of any right to reimbursement recognised as an asset |
IAS 19.140 (b) |
110 |
|
|