40 Defined benefit plans that share risks between entities under common control, for example, a
parent and its subsidiaries, are not multi-employer plans.
41 An entity participating in such a plan shall obtain information about the plan as a whole
measured in accordance with this Standard on the basis of assumptions that apply to the plan
as a whole. If there is a contractual agreement or stated policy for charging to individual group
entities the net defined benefit cost for the plan as a whole measured in accordance with this
Standard, the entity shall, in its separate or individual financial statements, recognise the net
defined benefit cost so charged. If there is no such agreement or policy, the net defined
benefit cost shall be recognised in the separate or individual financial statements of the group
entity that is legally the sponsoring employer for the plan. The other group entities shall, in