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Division POST-EMPLOYMENT BENEFITS: DISTINCTION BETWEEN DEFINED CONTRIBUTION PLANS AND DEFINED BENEFIT PLANSF1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 26Post-employment benefits include items such as the following:
  2. 27Division 27
  3. 28Division 28
  4. 29Examples of cases where an entity’s obligation is not limited to the amount that it agrees to contribute to the fund are when the entity has a legal or constructive obligation through:
  5. 30Under defined benefit plans:
  6. 31Division 31
  7. Multi-employer plans
  8. Defined benefit plans that share risks between entities under common control
  9. State plans
  10. Insured benefits

Annotations

Textual amendments

F1

Regulation revoked (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 2 para. 32 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)