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Commission Regulation (EU) 2015/29 of 17 December 2014 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 Accounting Standard 19 (Text with EEA relevance) (revoked)

EU Regulation 2015/29 · Adopted 17 December 2014 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Commission Regulation (EU) 2015/29

of 17 December 2014

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 Accounting Standard 19

(Text with EEA relevance) (revoked)

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Annotations to the whole text

Textual amendments

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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. 45 (with reg. 20(2)) (as amended by S.I. 2020/335, regs. 1, 5); 2020 c. 1, Sch. 5 para. 1(1)

Contents

  1. 1Article 1 Repealed
  2. 2Article 2 Repealed
  3. 3Article 3 Repealed
  4. Signature
  5. Annex Repealed
  6. Defined Benefit Plans: Employee Contributions(Amendments to IAS 19) Repealed
  7. Actuarial assumptions: salaries, benefits and medical costs Repealed
  8. 92Division 92 Repealed
  9. 93Contributions from employees or third parties set out in the formal terms of the plan either reduce service cost (if they are linked to service), or affect remeasurements of the net defined benefit liability (asset) (if they are not linked to service). An example of contributions that are not linked to service is when (the contributions are required to reduce a deficit arising from losses on plan assets or from actuarial losses). If contributions from employees or third parties are linked to service, those contributions reduce the service cost as follows: Repealed
  10. 94For contributions from employees or third parties that are attributed to periods of service in accordance with paragraph 93(a), changes in the contributions result in: Repealed
  11. TRANSITION AND EFFECTIVE DATE Repealed
  12. 175Division 175 Repealed
  13. Amendments to the Appendices of IAS 19 Employee Benefits Repealed
  14. Appendix AApplication Guidance Repealed
  15. A1The accounting requirements for contributions from employees or third parties are illustrated in the diagram below. Repealed

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2F1

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3F1

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Signature

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Defined Benefit Plans: Employee Contributions(Amendments to IAS 19)F1

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Actuarial assumptions: salaries, benefits and medical costsF1

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92F1

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93Contributions from employees or third parties set out in the formal terms of the plan either reduce service cost (if they are linked to service), or affect remeasurements of the net defined benefit liability (asset) (if they are not linked to service). An example of contributions that are not linked to service is when (the contributions are required to reduce a deficit arising from losses on plan assets or from actuarial losses). If contributions from employees or third parties are linked to service, those contributions reduce the service cost as follows:F1

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94For contributions from employees or third parties that are attributed to periods of service in accordance with paragraph 93(a), changes in the contributions result in:F1

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TRANSITION AND EFFECTIVE DATEF1

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175F1

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Amendments to the Appendices of IAS 19 Employee BenefitsF1

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Appendix AApplication GuidanceF1

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A1The accounting requirements for contributions from employees or third parties are illustrated in the diagram below.F1

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