post-employment benefits based on final salary

This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.

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May 19, 2021 at 6:16 am #620999
Noah098
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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 Widberg
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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 OCI
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