Once the data are observed,the next step is the calculation based on them.Please note that it will take into account only the final results for the three major categories of elements considered.Also, the identified differences may arise through the use of different modes of transition to IFRS.As respects actuarial gains and losses,if they are recognized in the period in which they occur,a company may choose to recognize them outside profit or loss in a statement of recognized income and expense in accordance with IAS 19 Employee Benefits.Very important to users of financial statements are information relating to defined benefit plans,as users will not have any other information disclosed by the company from which they can estimate the nature and size of defined benefit obligatiosn and assess the risks associated with these obligations.