Other

OCI - Defined benefit plan actuarial gain (loss)

Analysis

StatementIncome Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityVolatile

How to read this metric

Reflects the sensitivity of pension liabilities to market interest rates and demographic assumptions.

Detailed definition

The change in the value of defined benefit pension obligations resulting from changes in actuarial assumptions, such as...

Peer comparison

Commonly reported by large industrial companies with legacy pension obligations.

Metric ID: cat_oci_defined_benefit_plan_actuarial_gain_loss

Frequently Asked Questions

What does oci - defined benefit plan actuarial gain (loss) mean?
Gains or losses on pension obligations due to changes in actuarial estimates.