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Actuarial assumptions
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75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
76Actuarial assumptions are an entity’s best estimates of the variables that will determine the ultimate cost of providing post-employment benefits. Actuarial assumptions comprise:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Actuarial assumptions: salaries, benefits and medical costs
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87An entity shall measure its defined benefit obligations on a basis that reflects:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
88Actuarial assumptions reflect future benefit changes that are set out in the formal terms of a plan (or a constructive obligation that goes beyond those terms) at the end of the reporting period. This is the case if, for example:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
89Actuarial assumptions do not reflect future benefit changes that are not set out in the formal terms of the plan (or a constructive obligation) at the end of the reporting period. Such changes will result in:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
91Some defined benefit plans limit the contributions that an entity is required to pay. The ultimate cost of the benefits takes account of the effect of a limit on contributions. The effect of a limit on contributions is determined over the shorter of:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
94Changes in employee or third-party contributions in respect of service result in:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
95. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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