A description of the funding arrangements, including the method used to determine the entity’s rate of contributions and any minimum funding requirements. A description of the regulatory framework in which the plan operates, for example the level of any minimum funding requirements, and any effect of the regulatory framework on the plan, such as the asset ceiling (see paragraph 64). Between conditional benefits, amounts attributable to future salary increases and other benefits. This means there are periodic updates to the pension obligations, the fund performance and the financial health of the plan. Depending on plan participation rates, market performance and other factors,