Accounting for defined benefit ITP 2

Companies reporting according to International Financial Reporting Standards must report payments to employees in accordance with IAS 19.

Companies paying premiums to Alecta

Companies paying premiums into Defined Benefit ITP 2 in Alecta, for retirement and family pensions, are to report the costs of these benefits as defined contribution plans. This applies according to the Council for Financial Reporting.

The company shall disclose:

1. Why premium ITP 2 cannot be accounted for as a defined benefit plan
Order a copy of the report via Alecta´s Internet Office:”Redovisning av ITP 2 according to IFRS/IAS 19.”(Accounting for ITP 2 according to IFRS/IAS 19.)
Assistance in formulating text (pdf)

2.The company's portion of total savings premiums for ITP 2 Alecta
Order a copy of the report via Alecta´s Internet office “Redovisning av ITP 2 enligt IFRS/IAS 19”.( “Accounting for ITP 2 according to IFRS/IAS 19” )

3. The company's share of the total number of active insured in ITP 2
Order a copy of the report via Alecta´s Internet office: “Redovisning av ITP 2 enligt IFRS/IAS 19”.(“ Accounting for ITP 2 according to IFRS/IAS 19”).

4. Premiums for the forthcoming financial year
Order a copy of the report via Alecta´s Internet office: Premieprognos ITP 2 – företag. (Premium forecast ITP 2 – for companies)