136To meet the objectives in paragraph 135, an entity shall consider all the following:

136 To meet the objectives in paragraph 135, an entity shall consider all the following:
(a) the level of detail necessary to satisfy the disclosure requirements;
(b) how much emphasis to place on each of the various requirements;
(c) how much aggregation or disaggregation to undertake; and
(d) whether users of financial statements need additional information to evaluate the quantitative information disclosed.
137 If the disclosures provided in accordance with the requirements in this Standard and other Australian Accounting Standards are insufficient to meet the objectives in paragraph 135, an entity shall disclose additional information necessary to meet those objectives. For example, an entity may present an analysis of the present value of the defined benefit obligation that distinguishes the nature, characteristics and risks of the obligation. Such a disclosure could distinguish:
(a) between amounts owing to active members, deferred members, and pensioners.
(b) between vested benefits and accrued but not vested benefits.
(c) between conditional benefits, amounts attributable to future salary increases and other benefits.
138 An entity shall assess whether all or some disclosures should be disaggregated to distinguish plans or groups of plans with materially different risks. For example, an entity may disaggregate disclosure about plans showing one or more of the following features:
(a) different geographical locations.
(b) different characteristics such as flat salary pension plans, final salary pension plans or post-employment medical plans.
(c) different regulatory environments.
(d) different reporting segments.
(e) different funding arrangements (eg wholly unfunded, wholly or partly funded).

Characteristics of defined benefit plans and risks associated with them