An entity participating in a group plan should be able to
obtain information about the plan as a whole (measured
using IAS 19 actuarial assumptions). Group plans are
not treated as multi-employer schemes under IFRS.
If the group has a contractual agreement or stated
policy for charging the net defined benefit cost of the
plan to individual group entities, each entity recognises
the net defined benefit cost so charged in its financial
statements.
If there is no such agreement or policy, the net defined
benefit cost is recognised in the separate or individual
financial statements of the group entity that is legally
the sponsoring employer of the plan. The other group
entities recognise a cost equal to their contribution
payable in the period in their financial statements.