If the amount paid to the defined contribution fund by an entity during the year is less than the amount payable in relation to service provided by employees, the entity must recognise:

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If the entity has not paid the full amount payable in relation to service provided by employees, it has a legal obligation to make the payment. Therefore, the entity must recognise a liability for the unpaid contributions. The liability should be measured at the amount that is due and unpaid as at the end of the reporting period.

If the Amount Paid to the Defined Contribution Fund by an Entity