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Employee benefits

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) –––––

99