Document ID: chunk:federal_register_of_legislation:F2024L00075:reg:25
Version: federal_register_of_legislation:F2024L00075
Segment Type: reg
Provision Reference: reg 25
Character Range: 17747–18971

25                    In relation to defined benefit member liabilities, to meet the objective in paragraph 23, the disclosures would include:
          (a)                    information in relation to the key assumptions used in measuring defined benefit member liabilities, including:
(i)                     the basis for the key assumptions, including the manner in which they have been determined;
(ii)                   the key assumptions used, as percentages or in other quantitative terms or in qualitative form; and
(iii)                 the sensitivity of the liabilities to reasonably possible changes in the key assumptions;
          (b)                   the amount of vested benefits at the end of the period;
          (c)                    whether the actual level of contributions is consistent with the actuary's recommendations;
          (d)                   information about the manner in which the entity manages liquidity risk; and
          (e)                    where the entity's actual investment portfolio differs from the portfolio used in measuring defined benefit member liabilities in accordance with paragraph 17, an explanation of why that is the case.

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