Statement No. 25
Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans

Status

Issued: November 1994

Effective Date:

• For periods beginning after June 15, 1996

Affects:

• Amended NCGAS 1, ¶51, ¶53, ¶57, and ¶143
• Superseded NCGAS 6, ¶22–¶36, ¶40, ¶47–¶54, fn4, and fn5
• Amended GASBS 1, ¶8 and ¶9
• Amended GASBS 1, ¶12
• Amended GASBS 5, ¶36 and fn12
• Superseded GASBS 5, ¶1, ¶2, ¶14–¶16, ¶18–¶25, ¶30–¶33, ¶37, ¶38, ¶46, ¶78–¶113, fn2, fn4, fn8, fn9, and fn15
• Amends GASBS 9, ¶15

Affected by:

• Paragraph 1 superseded by GASBS 74, ¶60
• Footnote 1 superseded by GASBS 73, ¶115 and ¶116
• Paragraphs 2 and 3 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 4 amended by GASBS 43, ¶11; superseded by GASBS 73, ¶115 and ¶116
• Paragraphs 5 and 6 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 7 amended by GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
• Paragraph 8 amended by GASBS 67, ¶3 and GASBS 73, ¶10; superseded by GASBS 74, ¶60
• Paragraph 9 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 10 amended by GASBS 73, ¶10, ¶115, and ¶116; superseded by GASBS 74, ¶60
• Paragraph 11 superseded by GASBS 74, ¶60
• Footnote 2 amended by GASBS 34, ¶70; superseded by GASBS 74, ¶60
• Paragraph 12 amended by GASBS 47, ¶3; superseded by GASBS 73, ¶115 and ¶116
• Footnote 3 superseded by GASBS 43
• Paragraph 13 amended by GASBS 34, ¶106 and GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
• Paragraph 14 amended by GASBS 34, ¶139; superseded by GASBS 73, ¶115 and ¶116
• Paragraphs 15, 16, and fn4 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 17 amended by GASBS 34, ¶106 and ¶139; superseded by GASBS 73, ¶115 and ¶116
• Paragraph 18 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 19 amended by GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
• Footnote 5 amended by GASBS 43, ¶11 and GASBS 63, ¶7 and ¶8; superseded by GASBS 73, ¶115 and ¶116
• Paragraph 20 amended by GASBS 43, ¶24 and GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
• Paragraphs 21–23 and fn6 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 24 amended by GASBS 31, ¶4; GASBS 53, ¶20 and ¶67; GASBS 59, ¶4; and GASBS 72, ¶5 and ¶64–¶75; superseded by GASBS 73, ¶115 and ¶116
• Footnote 7 superseded by GASBS 72, ¶16
• Paragraph 25 and fn8 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 26 amended by GASBS 43, ¶24; superseded by GASBS 73, ¶115 and ¶116
• Paragraph 27 amended by GASBS 50, fn2 and GASBS 63, ¶7 and ¶8; superseded by GASBS 73, ¶115 and ¶116
• Footnote 9 superseded by GASBS 34, ¶13
• Paragraphs 28 and 29 amended by GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
• Footnotes 10–12 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 30 amended by GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
• Paragraph 31 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 32 amended by GASBS 40, ¶12; GASBS 50, ¶4; GASBS 63, ¶8; and GASBS 72, ¶80–¶82; superseded by GASBS 73, ¶115 and ¶116
• Footnotes 13 and 14 superseded by GASBS 73, ¶115 and ¶116
• Footnote 15 superseded by GASBS 54, ¶5–¶29
• Footnote 16 amended by GASBS 43, ¶11; superseded by GASBS 73, ¶115 and ¶116
• Paragraph 33 superseded by GASBS 73, ¶115 and ¶116
• Footnote 17 superseded by GASBS 50, ¶6
• Footnote 18 superseded by GASBS 50, ¶4
• Paragraphs 34, 35, and fn19 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 36 amended by GASBS 50, ¶4; superseded by GASBS 73, ¶115 and ¶116
• Footnotes 20–23 superseded by GASBS 73, ¶115 and ¶116
• Footnote 24 amended by GASBS 50, ¶4 and ¶6; superseded by GASBS
• 73, ¶115 and ¶116
• Footnote 25 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 37 amended by GASBS 50, ¶6; superseded by GASBS 73, ¶115 and ¶116
• Footnote 26 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 38 amended by GASBS 63, ¶8; superseded by GASBS 73, ¶115 and ¶116
• Paragraph 39, fn27, and fn28 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 40 amended by GASBS 50, ¶2; superseded by GASBS 73, ¶115 and ¶116
• Footnote 29 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 41 amended by GASBS 40, ¶13; GASBS 50, ¶5; GASBS 72, ¶80–¶82; and GASBS 73, ¶4; superseded by GASBS 74, ¶60
• Footnote 30 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 42 amended by GASBS 43, ¶11; superseded by GASBS 74, ¶60
• Paragraph 43 superseded by GASBS 73, ¶115 and ¶116
• Paragraph 44 amended by GASBS 34, ¶70; GASBS 43, ¶9 and ¶46; GASBS 47, ¶3; GASBS 59, ¶4; GASBS 63, ¶8; and GASBS 72, ¶5; superseded by GASBS 73, ¶10
• Paragraph 45 superseded by GASBS 73, ¶10
• Footnote 31 superseded by GASBS 73, ¶115 and ¶116

Primary Codification Section Reference: None

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