IAS 19, extensive geographic information, net obligation, sensitivity, participants, remaining service period

Alfa Laval AB (publ.) – Annual report – 31 December 2017

Industry: manufacturing

Note 26. Defined benefit obligations (extract)

The gross plan assets and gross defined benefit liabilities of each plan are to be reported as a net amount. The following table shows how the net asset and the net liability are calculated.



The weighted averages for the more significant actuarial assumptions that have been used at the year-end are:


The following table presents how the defined benefit pension schemes are distributed on different countries.


  • How much would the present value of the defined benefit obligation at December 31 increase if the (all other things being equal):