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Chapter 9
3.2 Year-on-year movement
An entity must account for the year-on-year movement in its defined benefit pension
scheme deficit (or surplus).
$m
Net deficit/(surplus) brought forward
(Obligation b/f – assets b/f) X/(X)
Net interest component X/(X)
Service cost component X
Contributions paid into pension scheme (X)
Benefits paid out –
–––––
X/(X)
Remeasurement component
(bal. fig.) X/(X)
–––––
Net deficit/(surplus) carried forward X/(X)
(Obligation c/f – assets c/f) –––––
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