Table:
| € million | 30/9/2018 | 30/9/2019 |
| --- | --- | --- |
| Provisions for post-employment benefits plans (employer’s commitments) | 344 | 414 |
| Provisions for indirect commitments | 12 | 17 |
| Provisions for voluntary pension benefits | 0 | 0 |
| Provisions for post-employment benefit plans | 71 | 78 |
|  | 427 | 509 |
| Provisions for obligations similar to pensions | 41 | 34 |
|  | 468 | 543 |
Paragraphs:
32. Provisions for post-employment benefits plans and similar obligations
Provisions for post-employment benefits plans are recognised in accordance with IAS 19 (Employee Benefits).
Provisions for post-employment benefits plans consist of commitments primarily related to benefits defined by the provisions of company pension plans. These take the form of defined benefit plans directly from the employer (employer’s commitments) and defined benefit plans from external pension providers (benevolent funds in Germany and international pension funds). The external providers’ assets serve exclusively to finance the pension entitlements and qualify as plan assets. The benefits under the different plans are based on performance and length of service.
The most important performance-based pension plans are described in the following.
Question:
How are Provisions for post-employment benefits plans recognised?