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According to the IAS 19R, all these statements are correct, except for: a. The PBO stands for planned benefit obligation b. Net defined benefit obligation

According to the IAS 19R, all these statements are correct, except for:

a.

The PBO stands for planned benefit obligation

b.

Net defined benefit obligation is presented on the balance sheet

c.

Future salary increases are incorporated in the measurement of the defined benefit pension liability.

d.

The pension plan assets are measured at market value

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