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© Post emmieye At Bene ti ts Employee benelits Cotnes tran tesmmation ana Short term emppyee benelits ) comple Hon co Employen. measting benekts That are Payable abted Tho —ment at penebie Mcludec scan as & Pensions & 6), Retremert Post -enPly MO - Ret we ment bene ls Coenen 9 Lump su Payare oF Clocsieteni on ae post employment bene Plans iM pened Com abonon y Debined benebt Plans Plans ano©M “Me 8 The Sak ty C A\igQek" mTmeEnsry'S Obi ero provide Tne Geumimeamle "e Amovrt that wy ogrees A aa a3 yeed WeNnei1s ty conenmute 10 Tre Sand, q : TH empleyees © yw eaiclas ee, eg Guawitt Acrvawal SSF, and . actuanal BSK 479 inuestnent BE wit) HOt) investment ASK ana not pails BALL OM the Snuty and not on Re SMpIeye@ N on She EAST. s On Empleyee. IZ iv | 0 ACTUAL RISK nt will be (ece) ose Tran Capea ie fs The RICK Trot benebt cAmoOv: at fs fe Risk Thot Hie vovestonent Riss 2 Svgboient Loves tent amovat wor not b to Pay [he Gowikty* ACCOUNHN A Fos Debind conta pykon plans (omt wbrles << , «an Enbt] werog mises (he amouat st | 7p ine Plan Pea am) E7PeO5. in SRL Derined BeneSt plans ge age ss i ab onit creat method (poem) {s oe q ecent value ob Prosectea mo ne Ps an enbtyt us radia Banal wuerver CEO! and Gad past seri? ted Ccornent gesvite (St TO detesm rela ees yy corsead cetvice cost &) Ddebined Benet obiiaeien zB imlerest cost ay Actuanel cain [ locs on DBO svice Cost 5) past Se 6) Plan Ascets 4) exfeclea Retvra on Plan accets € & ri ‘ Sy Actuarial con [ (oss) OM plan Acceds q ) Cubtailmeat & Set tlemeat lo ) Net Delkineq Benet uowkty [ Asset Kper try “wo urderstand ANE geeme g (hee ThMk Qpovd £ Icing + seat ment ———— cxompled —————— trea ms * Fox Salas} d zh O wes Mt pes annum: He is entitled I, x Fina} P|ENN gdosy ill be qdescewvice larne Qwotvity pex annum”) which wil x NO d comple tn Lalary penod - Byeot Jed Years capecied qmom Rare = (One C xpected Gc roplarmen* picceunt Rate = tol. can ds last pxun Glar} ee wore Yo WW, 00,000 C to,00,000 4 lot} employee Yi! get Ya, 12,10,008 C ty 00pe0 410) ony tncremets Yy 31,000 £ (a, 10,000 4 ot] - Ss oe the (St incvemen Ys Mr, $4, 102 £ (a, 21,000 10 : 19 Qpear a Einal prawn Salary = 14, 64,100 / ? Goer} coroity Povaole = 1 14, 64,100 x S = 243,200 Expenses = A 343,200 & bo i Wieace « will be booked each Year be couse évenib it & Payade RR It € easned by emplyee by working €0s ccsval bacie dy Byars SON tonow accountng & not cosh Dasig- expense t0 be recognised each yeaX = 43,200 = 1,640 each year 5 = eases Goan on eee ge i ay Closing OBO @ plan asset Opening Plan accel 4 expected Reporn 1 pler Accel $4 Comtabuton TO plan “Acset 0 To PAt wenekt ee wi tnd sow Goin plan Ase aa A cluanal = Actua xo! Cosson Pla Assets closing Plan asset —__ amoat TE To PILAIC eS": ace

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