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The abolition of the corridor method has not involved any
consequences for the Group since actuarial gains and losses
were already recognised directly in the equity “Reserves”.
Further details can be found in Section C. Restatement of
comparative figures at 31 December 2012 and in Note 15.
Employee benefit obligations.
On 16 December 2011, the IASB published an amendment to
IFRS 7 - Disclosures: Offsetting Financial Assets and Financial
Liabilities
which calls for disclosures about rights of set-off
between financial assets and liabilities in order to allow users
of financial statements to assess the impact of such offsetting
on the financial position. The disclosures relate to all financial
instruments offset in accordance with IAS 32 and those subject
to master netting arrangements and similar agreements.
The document was published in the Official Journal of the
European Union on 29 December 2012.
The amendment is applicable retrospectively to the Group
with effect from 1 January 2013, with the required disclosures
reported in Note 8. Derivatives.
