Struct PensionDisclosure 

pub struct PensionDisclosure {
    pub plan_id: String,
    pub period: String,
    pub net_pension_liability: Decimal,
    pub pension_expense: Decimal,
    pub oci_remeasurements: Decimal,
    pub funding_ratio: Decimal,
}

Summary pension disclosure amounts for a reporting period.

Provides the key balance-sheet and income-statement figures required by IAS 19 / ASC 715 disclosures.

Fields

plan_id: String

Reference to the parent DefinedBenefitPlan.id.

period: String

Period label.

net_pension_liability: Decimal

Net pension liability recognised on the balance sheet (dbo_closing − fair_value_closing). Positive = under-funded (liability); negative = over-funded (asset).

pension_expense: Decimal

Total pension expense recognised in profit or loss (service_cost + interest_cost − expected_return).

oci_remeasurements: Decimal

Remeasurements recognised in Other Comprehensive Income (OCI). Combines obligation actuarial gains/losses and plan asset actuarial gains/losses. Negative = gain in OCI; positive = loss recognised in OCI.

funding_ratio: Decimal

Funding ratio: fair_value_closing / dbo_closing (expressed as a decimal, e.g. 0.95). Zero when DBO is zero.

Trait Implementations

impl Clone for PensionDisclosure

fn clone(&self) -> PensionDisclosure

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for PensionDisclosure

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for PensionDisclosure

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for PensionDisclosure

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.