INTERNATIONAL FEDERATION OF RED CROSS AND RED CRESCENT SOCIETIES, GENEVA
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Page 45
Public
4.5 Post-employment defined benefit liability, net (continued)
(c) Amounts in the Consolidated Statement of Comprehensive Income
The IFRC recognises all actuarial remeasurement gains and losses immediately in Other Comprehensive Income. Expenses
related to defined benefits are included as Employee benefits operating expenditure.
The amounts recognised in the Consolidated Statement of Comprehensive Income are as follows:
2022
2021
CHF 000s
CHF 000s
Service cost
20,565
19,508
Net interest on the net defined benefit liability
30
24
Administration expenses
643
650
Total included in employee benefits expenditure
21,238
20,182
(d) Amounts in Other Comprehensive Income
The amounts recognised in Other Comprehensive Income that will not be subsequently reclassified to income or expenditure,
are as follows:
2022
2021
CHF 000s
CHF 000s
Defined benefit obligation (gains) due to changes in demographic assumptions
( 326)
( 12,590)
Defined benefit obligation (gains) due to changes in
financial assumptions
( 77,585)
( 13,198)
Defined benefit obligation losses due
to experience, net
1,863
17,434
Return on pension plan assets excluding amounts included in
interest income
38,473
( 32,462)
Exchange rate (loss)
( 216)
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