34.37 | The financial statements of a retirement benefit plan, whether defined contribution or defined benefit, shall present the following in the statement of changes in net assets available for benefits: |
(a) | employer contributions; |
(b) | employee contributions; |
(c) | investment income such as interest and dividends; |
(d) | other income; [AMD 567] |
(e) | benefits paid or payable (analysed, for example, as retirement, death and disability benefits, and lump sum payments); |
(f) | administrative expenses; |
(g) | other expenses; |
(h) | taxes on income; |
(i) | profits and losses on disposal of investments and changes in value of investments; |
(j) | transfers in; and |
(k) | payments to and on account of leavers. [AMD 568] |
AMD 567 Amendment Paragraph 34.37(d) amended by Amendments to FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland – Triennial review 2017 – Incremental improvements and clarifications (issued December 2017) Effective date 01/01/2019 Previous text (d) other income; |
AMD 568 Amendment Paragraph 34.37(i)-(j) amended and (k) added by Amendments to FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland – Triennial review 2017 – Incremental improvements and clarifications (issued December 2017) Effective date 01/01/2019 Previous text (i) profits and losses on disposal of investments and changes in value of investments; and (j) transfers from and to other plans. |
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