AEG 21604 G Manual de usuario descargar pdf (Pagina 335)

F-94

Defined benefit plans

A defined benefit plan is a post-employment benefit plan other than a defined contribution plan. The Group's net

obligation in respect of defined benefit pension plans is calculated separately for each plan by estimating the

amount of future benefit that employees have earned in return for their service in the current and prior periods;

that benefit is discounted to determine its present value. Any unrecognised past service costs and the fair value of

any plan assets are deducted. The discount rate used is the yield at the reporting date on AA credit-rated bonds

that have maturity dates approximating the terms of the Group's obligations and that are denominated in the

same currency in which the benefits are expected to be paid. The calculation is performed annually by a qualified

actuary using the projected unit credit method. When the calculation results in a benefit to the Group, the recog-

nised asset is limited to the total of any unrecognised past service costs and the present value of economic bene-

fits available in the form of any future refunds from the plan or reductions in future contributions to the plan. In

order to calculate the present value of economic benefits, consideration is given to any minimum funding re-

quirements that apply to any plan in the Group. An economic benefit is available to the Group if it is realisable

during the life of the plan, or on settlement of the plan liabilities.

The Group applies the corridor method to recognise in the profit of loss actuarial gains and losses over the ex-

pected average remaining working lives of employees in the plan and accordingly, decided not to adopt the

Amendment to IAS 19 Employee Benefits – Actuarial Gains and Losses, Group Plans and Disclosures as at

January 1 2006, whereby all actuarial gains and losses arising from defined benefit plans would be recognised

directly in equity.

The corridor is 10 percent of the greater of the present value of the obligation and the fair value of the assets at

the beginning of the period. The corridor is calculated and applied separately for each plan. The net cumulative

unrecognised actuarial gain or loss at the beginning of the period in excess of the corridor is amortised on a

straight-line basis over the expected remaining working lives of the employees in the plan.

When the benefits of a plan are improved, the portion of the increased benefit relating to past service by employ-

ees is recognised in profit or loss on a straight-line basis over the average period until the benefits become

vested. To the extent that the benefits vest immediately, the expense is recognised immediately in profit or loss.

Other long-term employee benefits

The Group's net obligation in respect of long-term employee benefits other than pension plans is the amount of

future benefit that employees have earned in return for their service in the current and prior periods; that benefit

is discounted to determine its present value, and the fair value of any related assets is deducted. The discount rate

used is the yield at the reporting date on AA credit-rated bonds that have maturity dates approximating the terms

of the Group's obligations. The calculation is performed using the projected unit credit method. Any actuarial

gains and losses are recognised in profit or loss in the period in which they arise.

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AEG 21604 G Manual de usuario Pagina 335