Actuarial gains and losses in the present value of the defined benefit obligation

Actuarial gains and losses in the present value of the defined benefit obligation

Actuarial gains and losses in the present value of the defined benefit obligation

actuarial gains and losses (if those changes are set out in the formal terms of a plan, or arise from a constructive obligation).

actuarial gains and losses (if changes in employee contributions are set out in the formal terms of a plan, or arise from a constructive obligation).

Actuarial gains/losses on employee future benefits (7) (158)

(i)the net actuarial gains or losses not recognised in the statement of financial position (see paragraph 92);

adopted the corridor approach for recording actuarial

Actuarial gains (losses) on employee benefit plans 450 (206) 400 (458)

Actuarial gains (losses) on employee benefit plans 450 (206) 400 (458)

At Mersen, this mainly includes foreign exchange differences and actuarial differences linked to retirement schemes.

Operating income/loss before amortisation of fixed assets and of actuarial adjustments in the early retirement plan (EBITDA

An entity is permitted, but not required, to recognise actuarial gains and losses that fall within that range.

Actuarial gains (losses) in respect of defined benefit pension plans 55.9 (49.4 ) 53.3 (79.7 )

93C An entity that recognises actuarial gains and losses in accordance with paragraph 93A shall also recognise