Struct PensionObligation 

pub struct PensionObligation {
    pub plan_id: String,
    pub period: String,
    pub dbo_opening: Decimal,
    pub service_cost: Decimal,
    pub interest_cost: Decimal,
    pub actuarial_gains_losses: Decimal,
    pub benefits_paid: Decimal,
    pub dbo_closing: Decimal,
}

Defined Benefit Obligation (DBO) roll-forward for one reporting period.

Reconciles opening to closing DBO per IAS 19.140 / ASC 715-20-50.

Fields

plan_id: String

Reference to the parent DefinedBenefitPlan.id.

period: String

Period label (e.g. “2024-01” or “FY2024”).

dbo_opening: Decimal

DBO at start of period.

service_cost: Decimal

Current service cost — present value of benefits earned by employees during the current period.

interest_cost: Decimal

Interest cost — unwinding of the discount on the obligation (dbo_opening × discount_rate).

actuarial_gains_losses: Decimal

Actuarial gains (negative) or losses (positive) arising from changes in assumptions or experience adjustments.

benefits_paid: Decimal

Benefits paid to retirees during the period (reduces DBO).

dbo_closing: Decimal

DBO at end of period. Identity: dbo_opening + service_cost + interest_cost + actuarial_gains_losses − benefits_paid

Trait Implementations

impl Clone for PensionObligation

fn clone(&self) -> PensionObligation

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for PensionObligation

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

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for PensionObligation

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for PensionObligation

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

where __S: Serializer,

Serialize this value into the given Serde serializer.