Creating a Plan Change: Revised by Replacing, not by Layering

Applies to: DRO (IAS 37) module | Audience: Customers | Last reviewed: 08/04/2026

• Why plans change
• Starting the plan change
• Plan Details
• The plan preview
• Assumptions and prior plan rates
• Setting the effective date
• After approval

Why plans change

Plans are not static. Estimates change, timing shifts, and discount rates move. A revision in DRO does not layer on top of the prior plan. The new plan supersedes it and becomes the effective plan.

Starting the plan change

A plan change starts the same way as an initial plan.

1. Go to Plan and select Add Plan.
2. Set the Effective From date to the period in which the new estimates take effect.
3. Keep the end of life date from the prior plan, unless the timing itself has changed.
4. Set the reason for the change, for example “newly discovered” or “underestimated costs.”

Rebuilding a plan from nothing is rarely necessary. Copy Previous Approved Scenarios brings the prior plan’s scenarios and weights forward as a starting point, and both can be adjusted in edit mode from there.

Plan Details

Plan Details has a companion shortcut. When the scenarios match the prior plan, Copy Previous Plan becomes available and brings the prior plan’s amounts forward, so only the amounts that have actually changed need editing. Adjusting the weights does not break this, because ENFOS recalculates the weighted average.

Enter the revised amounts, then continue through the remaining steps and select Done. Supporting documents are optional on a plan change.

The plan preview

The preview shows the plan as of its effective date, with the new expected present value. The change in estimate is recalculated from the net balance before the adjustment and the newly calculated expected present value. Change in discount appears alongside it, together with the underlying calculation.

When the rates are left unchanged, change in discount is zero and the whole adjustment falls into change in estimate.

Assumptions and prior plan rates

Assumptions now shows two sets of rates: the current rates and assumptions, and a Prior Plan Rates column beside them. That column is empty on an initial plan and populated on a change, so the inflation, discount, and accretion rates can be compared directly from the last plan to this one. That comparison is the foundation for the split between change in discount and change in estimate.

Setting the effective date

A plan’s effective date is not locked until the plan is fully approved. Backdating a change into a past period should be avoided: until the platform has a formal close, backdating into a closed period can trigger unintended recalculations. Keep effective dates in the current or a future period.

After approval

Once the plan is approved, the plan list shows it as the effective plan, with the prior plans superseded. That is the whole model: revised by replacing, not by layering.

• Creating an initial DRO plan
• Understanding Change in Discount and Change in Estimate
• Core DRO concepts and terminology
• Navigating the DRO module and its submodules