No specific disclosures are required for short-term employee benefits. For defined contribution plans the entity discloses the expense recognised and, where a defined benefit multi-employer plan is accounted for as defined contribution because sufficient information is unavailable (AASB 119 paragraph 34), that fact, the reason, and whatever is known of the plan's funding position and its implications. For defined benefit plans, in total, by plan or by useful grouping, the entity gives a general description including funding policy, reconciliations of the opening and closing defined benefit obligation (benefits paid separately) and of plan assets and reimbursement rights (contributions, benefits paid and other changes separately), the total period cost, the percentage or amount of each major class of plan assets, plan assets that are the entity's own instruments, or property or other assets the entity uses, the actual plan asset return, and the principal actuarial assumptions (discount rates, expected asset returns, salary increases, medical cost trends and other material assumptions); prior period reconciliations are not required. A subsidiary recognising cost under a group charging agreement or policy (AASB 119 paragraph 41) describes that agreement or policy and its contribution basis in its separate statements and gives the plan-wide disclosures, which it may do by cross-reference to another group entity's statements that disclose the plan and are available to its users on the same terms and no later. For each category of termination benefit the entity discloses its nature, the obligation and the extent of funding; uncertainty over how many employees will accept an offer creates a contingent liability disclosed under the provisions section.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.