The amounts indicated correspond to the situation at 1 January 2003 and will therefore be adjusted in line with rights acquired and benefits paid up to the date when the reform is implemented. [8] On 1 April 2003 the National Accountancy Council adopted Recommendation No 2003-R.01 on the rules for posting and evaluating liabilities in respect of pension and comparable benefits, which spells out the evaluation methods to be used in that area.
Den 1. april 2003 vedtog Le Conseil National de la Comptabilité henstilling nr. 2003-R.01 vedrørende bestemmelser om bogføring og evaluering af pensionsforpligtelser og lignende fordele, hvori man netop præciserer evalueringsbestemmelserne på området.