135An entity shall disclose information that:

135 An entity shall disclose information that:
(a) explains the characteristics of its defined benefit plans and risks associated with them (see paragraph 139);
(b) identifies and explains the amounts in its financial statements arising from its defined benefit plans (see paragraphs 140–144); and
(c) describes how its defined benefit plans may affect the amount, timing and uncertainty of the entity’s future cash flows (see paragraphs 145–147).