# 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

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)

## Introductory text

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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## 1 

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## 2 

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## 3 

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## Signature

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

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## Actuarial assumptions: salaries, benefits and medical costs

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## 92 

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## 93 Contributions 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:

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## 94 For 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:

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## TRANSITION AND EFFECTIVE DATE

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## 175 

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## Amendments to the Appendices of IAS 19 Employee Benefits

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## Appendix A Application Guidance

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## A1 The accounting requirements for contributions from employees or third parties are illustrated in the diagram below.

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Source: https://www.legislation.gov.uk/eur/2015/29 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.