As of 1-1-2015, the interest rate term structure is no longer an average of three months. The consequences of this will have to be included in the Recovery Plan. This is possible on K502 in the column for M4. On K501 this is not possible. Therefore, pension funds will need to report this effect on line 8.1. In the comment box below this question, the effect can be broken down into the interest rate effect and other effect.