Receiver General Manual - Chapter 18 - Top of the page navigation
ABC Corporation Limited
Liabilities – supporting details
Pensions and other employee future benefits
March 31, 2017
To be completed only by consolidated Crown corporations and other entities on an annual basis.
This table consists of four columns: Expense, Pension benefits, Other future benefits and Total. The second column is split into two columns: Funded and Unfunded.
|Expense||Pension benefits||Other future benefits||Total|
|Benefits earned, net of employee contributions (from CC‑2b‑2)||1,050||2,000||100||3,150|
|Amortization of actuarial losses or (gains)||100||300||5||405|
|Cost of plan amendments (from CC‑2b‑2)||50||0||0||50|
|Curtailment loss (gain) (from CC‑2b‑2)||0||500||0||500|
|Settlement loss (gain) (from CC‑2b‑2)||0||0||0||0|
|Accelerate Amortization of actuarial losses (gains) following:||0|
|Valuation allowance provided against future benefit asset||0|
|Total defined benefit plan expense||1,400||3,800||105||5,305|
|Row Group 1|
|Defined contribution plan expense||0|
|Contributions to public service pension plan (PSPP)||XXXX||0|
|Multi-employer plans-accounted for as defined contribution plans||0|
|Contractual termination benefits||0|
|Other expense (specify)||0|
|Total benefit expense||1,400||3,800||105||5,305|
|Row Group 2|
|Interest on average accrued benefit obligation (from CC‑2b‑2)||1,000||1,500||50||2,550|
|Expected return on average value of investments (from CC‑2b‑2)||-1,125||XXXX||0||-1,125|
|Total net interest expense||-125||1,500||50||1,425|
|Total expense for the year||1,275||5,300||155||6,730|
(Note that if a cell in this section of the CC Form is not applicable or the value is nil, please write "N/A" or insert the number "0" to indicate that the requested information has not been overlooked.)
This table consists of four columns: Contributions made from April 1 to March 31, Pension benefits, Employer, Employee and Total.
|Contributions made from April 1 to March 31:||Employer||Employee||Total|
|To funded defined benefit pension plans:|
|Special funding and solvency contributions||XXXX||0|
|To other funded defined benefit plans||0|
|To defined contribution plans||XXXX||0|
|To public service pension plan (PSPP)||XXXX||0|
|To multi-employer plans accounted for as defined contribution plans||XXXX||0|
This table consists of two columns: Benefits paid from April 1 to March 31 and Totals.
|Benefits paid from April 1 to March 31:||Total|
|For funded defined benefit pension plans|
|For unfunded defined benefit pension plans|
|For other employee defined benefit plans|
This table consists of three columns: Contributions made from April 1 to March 31, Name of contributory plan and Total contributions.
|Name of contributory plan||Total contributions|
|Contributions made from April 1 to March 31 by retired plan members to obtain coverage to the contributory plans (e.g. health care and dental plans for retired employees)|
This table consists of two columns: Contractual termination benefits and Total.
|Contractual termination benefits paid from April 1 to March 31|
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