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Pension costs |
See Also
Expense analysis | Multiple general reserves | Reserves (single item)
Select from the following headings:
Background | Developing the schedule | Completing the Schedule | Standard Sub-Schedules | Carry Forward | Related Errors
This schedule provides an analysis of pension costs payable, where these are deductible on a paid basis.
Copies of the schedule may be obtained by using the Develop option on expense analysis schedules, selecting Provisions and reserves then Deductible as paid.
The user is required to enter the opening balance of unpaid pension contributions, and the movement for the period. The net movement is disallowed.
Investment companies
The investment company version treats the net movement as an allowable expense of management; the user must also allow the P/L charge relating to pensions as an expense of management.
Long periods of account
The version for a long period of accounts is identical. There is no split between each of the two accounting periods.
The schedule has no standard sub schedules.
On carry forwards, the balance due is automatically carried forward to the schedule for the next period.
© 2009 Thomson Reuters.