REG - Connect Group Plc - Preliminary Results Annoucement y/e 31 August 14 <Origin Href="QuoteRef">CNCTC.L</Origin> - Part 8
- Part 8: For the preceding part double click ID:nRSO3218Ug
obligation The Group recognises and discloses its retirement benefit obligation in accordance with the measurement and presentational requirement of IAS 19 'Retirement
Benefit Obligations'. The calculations include a number of judgements and estimations in respect of the expected rate of return on assets, the discount rate, inflation
assumptions, the rate of increase in salaries and life expectancy, amongst others. Changes in these assumptions can have a significant effect on the value of the
retirement benefit obligation. Management make these judgements in consultation with an independent actuary. Details of the judgements made in calculating the
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