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Commission Regulation (EC) No 1263/2008Show full title

Commission Regulation (EC) No 1263/2008 of 16 December 2008 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretation Committee's (IFRIC) Interpretation 14 (Text with EEA relevance) (revoked)

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  1. Introductory Text

  2. Article 1.In the Annex to Regulation (EC) No 1126/2008, International Financial...

  3. Article 2.Each company shall apply IFRIC 14, as set out in...

  4. Article 3.This Regulation shall enter into force on the third day...

  5. Signature

    1. ANNEX

      2. IFRIC INTERPRETATION 14

        1. IAS 19 — The Limit on a Defined Benefit Asset,...

          1. REFERENCES

          2. BACKGROUND

            1. 1 Paragraph 58 of IAS 19 limits the measurement of a...

            2. 2 Minimum funding requirements exist in many countries to improve the...

            3. 3 Further, the limit on the measurement of a defined benefit...

          3. SCOPE

            1. 4 This Interpretation applies to all post-employment defined benefits and other...

            2. 5 For the purpose of this Interpretation, minimum funding requirements are...

          4. ISSUES

            1. 6 The issues addressed in this Interpretation are:

          5. CONSENSUS

            1. Availability of a refund or reduction in future contributions

              1. 7 An entity shall determine the availability of a refund or...

              2. 8 An economic benefit, in the form of a refund or...

              3. 9 The economic benefit available does not depend on how the...

              4. 10 In accordance with IAS 1, the entity shall disclose information...

              5. The economic benefit available as a refund The right to a refund

                1. 11 A refund is available to an entity only if the...

                2. 12 If the entity’s right to a refund of a surplus...

                3. 13 An entity shall measure the economic benefit available as a...

                4. 14 In measuring the amount of a refund available when the...

                5. 15 If the amount of a refund is determined as the...

              6. The economic benefit available as a contribution reduction

                1. 16 If there is no minimum funding requirement, an entity shall...

                2. 17 An entity shall determine the future service costs using assumptions...

            2. The effect of a minimum funding requirement on the economic...

              1. 18 An entity shall analyse any minimum funding requirement at a...

              2. 19 Contributions to cover any existing shortfall on the minimum funding...

              3. 20 If there is a minimum funding requirement for contributions relating...

              4. 21 An entity shall calculate the future minimum funding contributions required...

              5. 22 If the future minimum funding contribution required in respect of...

            3. When a minimum funding requirement may give rise to a...

              1. 23 If an entity has an obligation under a minimum funding...

              2. 24 To the extent that the contributions payable will not be...

              3. 25 An entity shall apply paragraph 58A of IAS 19 before...

              4. 26 The liability in respect of the minimum funding requirement and...

          6. EFFECTIVE DATE

            1. 27 An entity shall apply this Interpretation for annual periods beginning...

          7. TRANSITION

            1. 28 An entity shall apply this Interpretation from the beginning of...

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