English to Bulgarian Bus/Financial Accounting

От указания за преминаване на счетоводното отчитане от UK GAAP на IFRS:

The Group operates a defined benefit pension plan for certain Norwegian employees, which requires contributions to be made to a separately administered fund. The cost of providing benefits under the defined benefit plan is determined using the projected unit credit actuarial valuation method. Actuarial gains and losses are recognized directly in equity and reported in the statement of recognized income and expenses.