{
  "url": "https://openlegislation.uk/eu-regulation-2008-1263",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-1263.json",
  "id": "eur/2008/1263",
  "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)",
  "short_title": "Regulation (EC) No 1263/2008 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_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)",
  "citation": "EU Regulation No 1263/2008",
  "type": "eur",
  "year": "2008",
  "number": "1263",
  "version": "current",
  "date": "2008-12-16",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/annotation/1",
      "kind": "division",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex-annotation/1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/2",
      "kind": "division",
      "number": null,
      "heading": "IFRIC INTERPRETATION 14",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2"
    },
    {
      "path": "annex/division/2/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "REFERENCES",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "BACKGROUND",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/2/division/1",
      "kind": "division",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/2/division/1/division/2/division/2",
      "kind": "division",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-2/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/2/division/1/division/2/division/3",
      "kind": "division",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-2/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/2"
    },
    {
      "path": "annex/division/2/division/1/division/3",
      "kind": "division",
      "number": null,
      "heading": "SCOPE",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/3/division/4",
      "kind": "division",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-3/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/3"
    },
    {
      "path": "annex/division/2/division/1/division/3/division/5",
      "kind": "division",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-3/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/3"
    },
    {
      "path": "annex/division/2/division/1/division/4",
      "kind": "division",
      "number": null,
      "heading": "ISSUES",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/4/division/6",
      "kind": "division",
      "number": "6",
      "heading": "The issues addressed in this Interpretation are:",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-4/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/4"
    },
    {
      "path": "annex/division/2/division/1/division/5",
      "kind": "division",
      "number": null,
      "heading": "CONSENSUS",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/1",
      "kind": "division",
      "number": null,
      "heading": "Availability of a refund or reduction in future contributions",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/1/division/7",
      "kind": "division",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-1/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/1/division/8",
      "kind": "division",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-1/division-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/1/division/9",
      "kind": "division",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-1/division-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/1/division/10",
      "kind": "division",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-1/division-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/1/division/The",
      "kind": "division",
      "number": "The economic benefit available as a refund",
      "heading": "The right to a refund",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-1/division-The",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/1/division/The/division/11",
      "kind": "division",
      "number": "11",
      "heading": "A refund is available to an entity only if the entity has an unconditional right to a refund:",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-1/division-The/division-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/1/division/The"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/1/division/The/division/12",
      "kind": "division",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-1/division-The/division-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/1/division/The"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/1/division/The/division/13",
      "kind": "division",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-1/division-The/division-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/1/division/The"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/1/division/The/division/14",
      "kind": "division",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-1/division-The/division-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/1/division/The"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/1/division/The/division/15",
      "kind": "division",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-1/division-The/division-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/1/division/The"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/1/division/6",
      "kind": "division",
      "number": null,
      "heading": "The economic benefit available as a contribution reduction",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-1/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/1/division/6/division/16",
      "kind": "division",
      "number": "16",
      "heading": "If there is no minimum funding requirement, an entity shall determine the economic benefit available as a reduction in future contributions as the lower of",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-1/division-6/division-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/1/division/6"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/1/division/6/division/17",
      "kind": "division",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-1/division-6/division-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/1/division/6"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/2",
      "kind": "division",
      "number": null,
      "heading": "The effect of a minimum funding requirement on the economic benefit available as a reduction in future contributions",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/2/division/18",
      "kind": "division",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-2/division-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/2"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/2/division/19",
      "kind": "division",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-2/division-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/2"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/2/division/20",
      "kind": "division",
      "number": "20",
      "heading": "If there is a minimum funding requirement for contributions relating to the future accrual of benefits, an entity shall determine the economic benefit available as a reduction in future contributions as the present value of:",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-2/division-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/2"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/2/division/21",
      "kind": "division",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-2/division-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/2"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/2/division/22",
      "kind": "division",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-2/division-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/2"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/3",
      "kind": "division",
      "number": null,
      "heading": "When a minimum funding requirement may give rise to a liability",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/3/division/23",
      "kind": "division",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-3/division-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/3"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/3/division/24",
      "kind": "division",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-3/division-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/3"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/3/division/25",
      "kind": "division",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-3/division-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/3"
    },
    {
      "path": "annex/division/2/division/1/division/5/division/3/division/26",
      "kind": "division",
      "number": "26",
      "heading": "The liability in respect of the minimum funding requirement and any subsequent remeasurement of that liability shall be recognised immediately in accordance with the entity’s adopted policy for recognising the effect of the limit in paragraph 58 in IAS 19 on the measurement of the defined benefit asset. In particular:",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-5/division-3/division-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/5/division/3"
    },
    {
      "path": "annex/division/2/division/1/division/6",
      "kind": "division",
      "number": null,
      "heading": "EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/6/division/27",
      "kind": "division",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-6/division-27",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/6"
    },
    {
      "path": "annex/division/2/division/1/division/7",
      "kind": "division",
      "number": null,
      "heading": "TRANSITION",
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1"
    },
    {
      "path": "annex/division/2/division/1/division/7/division/28",
      "kind": "division",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2008-1263/annex/division-2/division-1/division-7/division-28",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/2/division/1/division/7"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2008-1263/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2008-1263/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2008-1263/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2008/1263",
    "retrieved_at": "2026-11-01T14:51:48.311483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}