141Each reconciliation listed in paragraph 140 shall show each of the following, if applicable:

141 Each reconciliation listed in paragraph 140 shall show each of the following, if applicable:
(a) current service cost.
(b) interest income or expense.
(c) remeasurements of the net defined benefit liability (asset), showing separately:
(i) the return on plan assets, excluding amounts included in interest in (b).
(ii) actuarial gains and losses arising from changes in demographic assumptions (see paragraph 76(a)).
(iii) actuarial gains and losses arising from changes in financial assumptions (see paragraph 76(b)).
(iv) changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest in (b). An entity shall also disclose how it determined the maximum economic benefit available, ie whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both.
(d) past service cost and gains and losses arising from settlements. As permitted by paragraph 100, past service cost and gains and losses arising from settlements need not be distinguished if they occur together.
(e) the effect of changes in foreign exchange rates.
(f) contributions to the plan, showing separately those by the employer and by plan participants.
(g) payments from the plan, showing separately the amount paid in respect of any settlements.
(h) the effects of business combinations and disposals.
142 An entity shall disaggregate the fair value of the plan assets into classes that distinguish the nature and risks of those assets, subdividing each class of plan asset into those that have a quoted market price in an active market (as defined in AASB 13 Fair Value Measurement) and those that do not. For example, and considering the level of disclosure discussed in paragraph 136, an entity could distinguish between:
(a) cash and cash equivalents;
(b) equity instruments (segregated by industry type, company size, geography etc);
(c) debt instruments (segregated by type of issuer, credit quality, geography etc);
(d) real estate (segregated by geography etc);
(e) derivatives (segregated by type of underlying risk in the contract, for example, interest rate contracts, foreign exchange contracts, equity contracts, credit contracts, longevity swaps etc);
(f) investment funds (segregated by type of fund);
(g) asset-backed securities; and
(h) structured debt.
143 An entity shall disclose the fair value of the entity’s own transferable financial instruments held as plan assets, and the fair value of plan assets that are property occupied by, or other assets used by, the entity.
144 An entity shall disclose the significant actuarial assumptions used to determine the present value of the defined benefit obligation (see paragraph 76). Such disclosure shall be in absolute terms (eg as an absolute percentage, and not just as a margin between different percentages and other variables). When an entity provides disclosures in total for a grouping of plans, it shall provide such disclosures in the form of weighted averages or relatively narrow ranges.