
Article 1 
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Article 2 
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Article 3 
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ANNEX
Plan Amendment, Curtailment or Settlement 
Paragraphs 101A, 122A, 123A and 179 are added and paragraphs 57, 99, 120, 123, 125, 126 and 156 are amended. A heading is added before paragraph 122A.

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 57. 
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 99. 

((a)) the benefits offered under the plan and the plan assets before the plan amendment, curtailment or settlement; and
((b)) the benefits offered under the plan and the plan assets after the plan amendment, curtailment or settlement.

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 101A 
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 120. 

((a)) service cost (see paragraphs 66–112 and paragraph 122A) in profit or loss;

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 122A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 123. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 123A 

((a)) the net defined benefit liability (asset) determined in accordance with paragraph 99(b); and
((b)) the discount rate used to remeasure the net defined benefit liability (asset) in accordance with paragraph 99(b).

In applying paragraph 123A, the entity shall also take into account any changes in the net defined benefit liability (asset) during the period resulting from contributions or benefit payments.

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 125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
 126. 
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 156. 

((a)) service cost (see paragraphs 66–112 and paragraph 122A);

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 179. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
