Notes to the Financial Statements - HSBC Bangladesh

24.2.2 Defined benefit plansThe calculation of the net liability under the Bank's defined benefit plan is set out below together with the expected rates ofreturn and plan assets used to measure the net defined benefit plan cost in each subsequent year.27 Operating leasesThere are no non-cancellable operating lease contracts. Whilst many operating lease contracts have notice periods for cancellationranging up to 6 months, there are no minimum funding commitments under these contracts due to advance payments.