GRI Disclosure 201-3

Defined benefit plan obligations and other retirement plans

Reporting Requirements for Disclosure 201-3

The reporting organization shall report the following information

If a separate fund exists to pay the plan's pension liabilities: »

i. the extent to which the scheme's liabilities are estimated to be covered by the assets that have been set aside to meet them; ii. the basis on which that estimate has been arrived at; iii. when that estimate was made.

Please see the General requirements for reporting the management approach

1 Links with other taxonomies

IRIS metric (FP1996) - Total Liabilities »
Value of organization's liabilities at the end of the reporting period.
Sectors: Balance Sheet | Section: Financial performance | 1 related metrics in other taxonomies

How are these related ?   Disclosure of the methodology »
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