This excerpt taken from the LUX 20-F filed Jun 29, 2005.
Employers Disclosures about Pensions and Other Postretirement Benefits, which requires additional disclosures in the financial statements about assets, obligations, and cash flows among other items. The new required disclosures are reflected in Note 9.
In May 2004, the FASB issued FASB Staff Position No. FAS 106-2,