#2975112
Mura bhfuil aon chomhaontú nó aon bheartas den sórt sin ann, aithneofar an glanchostas sochair shainithe i ráitis airgeadais ar leithligh nó i ráitis airgeadais aonair an ghrúpeintitis arb é fostóir urraíochta an phlean é de réir dlí.
If there is no such agreement or policy, the net defined benefit cost shall be recognised in the separate or individual financial statements of the group entity that is legally the sponsoring employer for the plan.