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sir can you explain using an example, if possible, DT impact of a decrease in the value of a pension surplus?
Pension asset x tax rate = DT liability
Pension liability x tax rate = DT assetMovement to P&L or OCI depending on reasons for change (service cost or NIC or remeasurement difference)
sir the tax base will be equal to contributions made? and carrying amount equal to net defined benefit surplus/obligation?
Moreover i just didnt get this part of your answer:
“Movement to P&L or OCI depending on reasons for change (service cost or NIC or remeasurement difference)”
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