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Division Remeasurements of the net defined benefit liability (asset)F1

United Kingdom Repealed

Original text. Later amendments are not shown.

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  1. 127Remeasurements of the net defined benefit liability (asset) comprise:
  2. 128Actuarial gains and losses result from increases or decreases in the present value of the defined benefit obligation because of changes in actuarial assumptions and experience adjustments. Causes of actuarial gains and losses include, for example:
  3. 129Division 129
  4. 130Division 130

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)