Document ID: chunk:federal_register_of_legislation:F2023C00383:reg:4:p16
Version: federal_register_of_legislation:F2023C00383
Segment Type: reg
Provision Reference: reg 4 (pt 16/25)
Character Range: 106534–109342

the reporting period, showing how the defined benefit obligation would have been affected by changes in the relevant actuarial assumption that were reasonably possible at that date.
(b) the methods and assumptions used in preparing the sensitivity analyses required by (a) and the limitations of those methods.
(c) changes from the previous period in the methods and assumptions used in preparing the sensitivity analyses, and the reasons for such changes.
146 An entity shall disclose a description of any asset-liability matching strategies used by the plan or the entity, including the use of annuities and other techniques, such as longevity swaps, to manage risk.
147 To provide an indication of the effect of the defined benefit plan on the entity's future cash flows, an entity shall disclose:
(a) a description of any funding arrangements and funding policy that affect future contributions.
(b) the expected contributions to the plan for the next annual reporting period.
(c) information about the maturity profile of the defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments.

Multi-employer plans
148 If an entity participates in a multi-employer defined benefit plan, it shall disclose:
(a) a description of the funding arrangements, including the method used to determine the entity's rate of contributions and any minimum funding requirements.
(b) a description of the extent to which the entity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan.
(c) a description of any agreed allocation of a deficit or surplus on:
(i) wind-up of the plan; or
(ii) the entity's withdrawal from the plan.
(d) if the entity accounts for that plan as if it were a defined contribution plan in accordance with paragraph 34, it shall disclose the following, in addition to the information required by (a)–(c) and instead of the information required by paragraphs 139–147:
(i) the fact that the plan is a defined benefit plan.
(ii) the reason why sufficient information is not available to enable the entity to account for the plan as a defined benefit plan.
(iii) the expected contributions to the plan for the next annual reporting period.
(iv) information about any deficit or surplus in the plan that may affect the amount of future contributions, including the basis used to determine that deficit or surplus and the implications, if any, for the entity.
(v) an indication of the level of participation of the entity in the plan compared with other participating entities. Examples of measures that might provide such an indication include the