ChangeProvisionPensionObligationsOnBehalfOfParticipants SHOULD be equal to the summation of the underlying values.
Reported value of ProvisionPensionObligationsOnBehalfOfParticipants at end of period SHOULD be equal to sum of reported value of ProvisionPensionObligationsOnBehalfOfParticipants at beginning of period and changes in that value during period, ChangeProvisionPensionObligationsOnBehalfOfParticipants.