consultoria pensiones empresas



Actuarial decree concerning accounting (disclosure of financial information) regarding remunerations to employees through defined contribution plans.


The above is in accordance with International Accounting Standard number 19, ‘Employee Benefits’, relating to the consolidated accounts of the group for listed companies and for subsidiary companies of multinationals.


Actuarial decree regarding the recognition and measurement of the current value of obligations for defined contributions on the date of the balance sheet, of the defined contributions of the contributions plan of the company, of the fair value of the plan asset, of the interest costs, of the current service costs, of the past service costs, of the expected returns of the plans and of the actuarial profits and losses from defined contributions.


All in accordance with Recognition and Measurement Standard No. 16ª established by the General Accounting Plan, approved by Royal Decree 1514/2007 of 16th November.

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