doc__table__1017

| 35 | Financial statements provided by retirement benefit plans include the following, if applicable: (a) a statement of net assets available for benefits disclosing: (i) assets at the end of the period suitably classified; (ii) the basis of valuation of assets; (iii) details of any single investment exceeding either 5 % of the net assets available for benefits or 5 % of any class or type of security; (iv) details of any investment in the employer; and (v) liabilities other than the actuarial present value of promised retirement benefits; (b) a statement of changes in net assets available for benefits showing the following: (i) employer contributions; (ii) employee contributions; (iii) investment income such as interest and dividends; (iv) other income; (v) benefits paid or payable (analysed, for example, as retirement, death and disability benefits, and lump-sum payments); (vi) administrative expenses; (vii) other expenses; (viii) taxes on income; (ix) profits and losses on disposal of investments and changes in value of investments; and (x) transfers from and to other plans; (c) a description of the funding policy; (d) for defined benefit plans, the actuarial present value of promised retirement benefits (which may distinguish between vested benefits and non-vested benefits) based on the benefits promised under the terms of the plan, on service rendered to date and using either current salary levels or projected salary levels; this information may be included in an accompanying actuarial report to be read in conjunction with the related financial statements; and (e) for defined benefit plans, a description of the significant actuarial assumptions made and the method used to calculate the actuarial present value of promised retirement benefits.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.