doc__table__1018

| 36 | The report of a retirement benefit plan contains a description of the plan, either as part of the financial statements or in a separate report. It may contain the following: (a) the names of the employers and the employee groups covered; (b) the number of participants receiving benefits and the number of other participants, classified as appropriate; (c) the type of plan — defined contribution or defined benefit; (d) a note as to whether participants contribute to the plan; (e) a description of the retirement benefits promised to participants; (f) a description of any plan termination terms; and (g) changes in items (a) to (f) during the period covered by the report. It is not uncommon to refer to other documents that are readily available to users and in which the plan is described, and to include only information on subsequent changes.

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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.