IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
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[834480] Notes - Defined benefit plans

Disclosure of defined benefit plans	[explanatory]
Disclosure of accounting policy and description of type of plan	[explanatory]
Description of accounting policy for defined benefit plans	[string]
Description of type of plan	[string]
Analysis of defined benefit obligation	[string]
Disclosure of principal actuarial assumptions	[explanatory]
Actuarial assumption of discount rates	[string]
Actuarial assumption of expected rates of return on plan assets	[string]
Actuarial assumption of expected rates of return on reimbursement right recognised as asset	[string]
Actuarial assumption of expected rates of salary increases	[string]
Actuarial assumption of medical cost trend rates	[string]
Other material actuarial assumptions	[string]
Disclosure of recognised assets and liabilities of defined benefit plans	[explanatory]
Disclosure of recognised expense in profit or loss of defined benefit plans and line items used	[explanatory]
Disclosure of gains and losses on defined benefit plans recognised in comprehensive income statement	[explanatory]
Disclosure of category of plan assets	[explanatory]
Description of percentage or amount which each major category contributes to fair value of total plan assets	[string]
Description of amounts of entity's own financial instruments included in fair value of plan assets	[string]
Description of amounts of property occupied by entity included in fair value of plan assets	[string]
Description of amounts of other assets used by entity included in fair value of plan assets	[string]
Disclosure of expected return and actual return on plan assets	[explanatory]
Description of basis used to determine expected rate of return on assets	[string]
Description of actual return on plan assets and reimbursement right recognised as asset	[string]
Disclosure of effect of changes of one percentage point in assumed medical cost trend rates	[explanatory]
Explanation of effect of increase of one percentage point, aggregate current service cost and interest cost	[string]
Explanation of effect of decrease of one percentage point, aggregate current service cost and interest cost	[string]
Explanation of effect of increase of one percentage point, accumulated post-employment benefit obligation for medical costs	[string]
Explanation of effect of decrease of one percentage point, accumulated post-employment benefit obligation for medical costs	[string]
Disclosure of estimate of contributions expected to be paid to plan during annual period beginning after reporting period	[explanatory]
Disclosure of multi-employer plans	[explanatory]
Description of multi-employer plans	[string]
Description of reason why sufficient information is not available to account for multi-employer plan as defined benefit plan	[string]
Description of information about surplus or deficit of multi-employer plan	[string]
Description of basis used to determine surplus or deficit of multi-employer plan	[string]
Implications of surplus or deficit on multi-employer plan for entity	[string]

For information contact: Holger Obst (hobst@iasb.org)