# Commission Regulation (EU) No 633/2010 of 19 July 2010 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 Interpretations Committee's (IFRIC) Interpretation 14 (Text with EEA relevance) (revoked)

EU Regulation No 633/2010 · adopted 19 July 2010

Commission Regulation (EU) No 633/2010 of 19 July 2010 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 Interpretations Committee's (IFRIC) Interpretation 14 (Text with EEA relevance)

PDFs: Printed copy https://openlegislation.uk/eu-regulation-2010-633/pdf/eur_20100633_adopted_en.pdf

## Introductory text

Commission Regulation (EU) No 633/2010
of 19 July 2010
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 Interpretations Committee's (IFRIC) Interpretation 14
(Text with EEA relevance) (revoked)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 1 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 2 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 3 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Signature

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## Annex: INTERNATIONAL ACCOUNTING STANDARDS

## 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## AMENDMENTS TO IFRIC 14

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## BACKGROUND

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 3A 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## CONSENSUS

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## The economic benefit available as a contribution reduction

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 16 If there is no minimum funding requirement for contributions relating to future service, the economic benefit available as a reduction in future contributions is

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 17 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## The effect of a minimum funding requirement on the economic benefit available as a reduction in future contributions

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 18 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 20 If there is a minimum funding requirement for contributions relating to future service, the economic benefit available as a reduction in future contributions is the sum of:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 21 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 22 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## EFFECTIVE DATE

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 27B 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## TRANSITION

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 29 

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/eur/2010/633 (the official version)
Page: https://openlegislation.uk/eu-regulation-2010-633
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.