post-employment benefits based on final salaryForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › post-employment benefits based on final salaryThis topic has 1 reply, 2 voices, and was last updated 2 years ago by Stephen Widberg.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts May 19, 2021 at 6:16 am #620999 Noah098MemberTopics: 935Replies: 352☆☆☆☆☆sir if the benefits payable are linked to final salaries then how does that create a potential plan deficit? May 19, 2021 at 3:49 pm #621068 Stephen WidbergKeymasterTopics: 15Replies: 3228☆☆☆☆☆If liabilities of plan at any point time are less than its assets – i.e. if the company has not made enough contributions to the plan.In pension questions, you are not the actuary, so all we have to do is copy the numbers into P&L, SFP or OCIAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In