The impact, due to the change in the assumption – discount rate by 0.5%, which would be recognized in Actuarial liabilities of the plans, as well as in Stockholders’ Equity – Other Comprehensive Income of the sponsor (before taxes) would amount to:
| Effects on actuarial liabilities of the plan |
Effect which would be recognized in Stockholders’ Equity (*) |
|||||||||||
|
Change in Assumption |
Value | Percentage of actuarial liabilities |
Value | |||||||||
|
- Decrease by 0.5% |
740 | 5.11 | % | (269 | ) | |||||||
|
- Increase by 0.5% |
(677 | ) | (4.67 | %) | 153 | |||||||
| (*) | Net of effects of asset ceiling |