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This excerpt taken from the PBR 20-F filed May 22, 2009. FASB
Staff Position (FSP) No. 132(R)-1
In December 2008, the FASB issued FASB Staff Position (FSP)
No. 132(R)-1, “Employers’ Disclosures About
Post-Retirement Benefit Plan Assets” (“(FSP)
No. 132(R)-1”), which amends SFAS 132(R) to
provide guidance on an employer’s disclosures about plan
assets of a defined benefit pension or other post-retirement
plan. This FSP requires disclosures about: (a) Investment
Policies and Strategies; (b) Categories of Plan Assets;
(c) Fair Value Measurements of Plan Assets; and
(d) Significant Concentrations of Risk. This FSP is
effective for annual statements beginning with 2009; our
consolidated financial statements will be impacted only by
additional disclosures.
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