According to IFRS, the pension obligation should be based on

Select one:

a.

the remaining years of serviceboth vested and non-vestedusing future salary levels.

b.

all years of serviceboth vested and non-vestedusing current salary levels.

c.

only the vested benefits using current salary levels.

d.

both vested and non-vested service using future salaries.

e.

the equation as prescribed under the tax law.