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The fair value of defined benefit plan assets, adjusted for any effect of limiting it to the asset ceiling. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. The asset ceiling is the present value of any economic benefits available in the form of refunds from the defined benefit plan or reductions in future contributions to the defined benefit plan.

No definition available.

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The amount of the prior year update of the annual solvency position as required by Pension Benefits Standards Regulations, 1985 (PBSR).

No definition available.

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The annual solvency ratios in the calculation of annual solvency position required by Pension Benefits Standards Regulations, 1985.

No definition available.

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The annual three-year solvency ratios in the calculation of annual solvency position required by Pension Benefits Standards Regulations, 1985.

No definition available.

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The composite weighted average discount rate in the calculation of solvency position required by Pension Benefits Standards Regulations, 1985.

No definition available.

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The amount of prior year interim solvency position as required by Pension Benefits Standards Regulations, 1985 (PBSR).

No definition available.

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The decrease in solvency position that would have been caused by hypothetical basis points decrease in the composite weighted average discount rate in the calculation of solvency position required by Pension Benefits Standards Regulations, 1985.

No definition available.

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The hypothetical basis points decrease in the composite weighted average discount rate in the calculation of solvency position required by Pension Benefits Standards Regulations, 1985.

No definition available.

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The interim estimated solvency ratios in the calculation of interim solvency position required by Pension Benefits Standards Regulations, 1985.

No definition available.

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The interim estimated three-year solvency ratios in the calculation of interim solvency position required by Pension Benefits Standards Regulations, 1985.

No definition available.

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The amount of interim solvency position as required by Pension Benefits Standards Regulations, 1985 (PBSR).

No definition available.

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The present value of the defined benefit obligations in a defined benefit plan.

No definition available.

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