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Question on FRS 105 Defined Contribution Pensions

Disclosure notes regarding pension commitments for defined contribution schemes

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Hi all,

FRS 105 states that any commitments relating to pensions need to be seperately disclosed under the financial commitments, guarantees and contingencies note. Does this mean where a company is operating a defined contribution scheme the amount to be disclosed is only what is left to be paid to the pension provider at the year end?

This seems like a really simple question and I think I'm just tripping myself up because the amount seems like it would be inconsequential. Any help would be greatly appreciated.


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