Employer and employee is contributing the DCP fund managed outside the country. The fund owned by parent company and guarantee to pay 4% upon retirement/termination of employment. There is no risk for employee and local company on gain/loss on pension fund. In nutshell it is a DCP but since it has guaranteed 4% it is touching the IAS19 disclosure requirement. But for the local entity does this still be part of IAS 19 disclosure? Please clarify more on this situation
