{
  "url": "https://openlegislation.uk/eu-regulation-2019-402",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-402.json",
  "id": "eur/2019/402",
  "title": "Commission Regulation (EU) 2019/402 of 13 March 2019 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 (revoked)",
  "short_title": "Regulation (EU) 2019/402 amending Regulation (EC) No 1126/2008 adopting certain international accounting…",
  "long_title": "Commission Regulation (EU) 2019/402 of 13 March 2019 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",
  "citation": "EU Regulation 2019/402",
  "type": "eur",
  "year": "2019",
  "number": "402",
  "version": "current",
  "date": "2019-03-13",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-402/article-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-402/article-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-402/article-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "annex",
      "kind": "annex",
      "number": null,
      "heading": null,
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "annex/division/Plan",
      "kind": "division",
      "number": "Plan Amendment, Curtailment or Settlement",
      "heading": "(Amendments to IAS 19)",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex"
    },
    {
      "path": "annex/division/Plan/division/1",
      "kind": "division",
      "number": null,
      "heading": "POST-EMPLOYMENT BENEFITS: DEFINED BENEFIT PLANS",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan"
    },
    {
      "path": "annex/division/Plan/division/1/division/1",
      "kind": "division",
      "number": null,
      "heading": "Recognition and measurement",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-1/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/1"
    },
    {
      "path": "annex/division/Plan/division/1/division/1/division/57",
      "kind": "division",
      "number": "57",
      "heading": "Accounting by an entity for defined benefit plans involves the following steps:",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-1/division-1/division-57",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/1/division/1"
    },
    {
      "path": "annex/division/Plan/division/1/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "Past service cost and gains and losses on settlement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/1/division/1"
    },
    {
      "path": "annex/division/Plan/division/1/division/1/division/2/division/99",
      "kind": "division",
      "number": "99",
      "heading": "When determining past service cost, or a gain or loss on settlement, an entity shall remeasure the net defined benefit liability (asset) using the current fair value of plan assets and current actuarial assumptions, (including current market interest rates and other current market prices), reflecting:",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-1/division-1/division-2/division-99",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/1/division/1/division/2"
    },
    {
      "path": "annex/division/Plan/division/1/division/1/division/2/division/101A",
      "kind": "division",
      "number": "101A",
      "heading": "When a plan amendment, curtailment or settlement occurs, an entity shall recognise and measure any past service cost, or a gain or loss on settlement, in accordance with paragraphs 99–101 and paragraphs 102–112. In doing so, an entity shall not consider the effect of the asset ceiling. An entity shall then determine the effect of the asset ceiling after the plan amendment, curtailment or settlement and shall recognise any change in that effect in accordance with paragraph 57(d).",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-1/division-1/division-2/division-101A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/1/division/1/division/2"
    },
    {
      "path": "annex/division/Plan/division/1/division/2",
      "kind": "division",
      "number": null,
      "heading": "Components of defined benefit cost",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/1"
    },
    {
      "path": "annex/division/Plan/division/1/division/2/division/120",
      "kind": "division",
      "number": "120",
      "heading": "An entity shall recognise the components of defined benefit cost, except to the extent that another IFRS requires or permits their inclusion in the cost of an asset, as follows:",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-1/division-2/division-120",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/1/division/2"
    },
    {
      "path": "annex/division/Plan/division/1/division/2/division/2",
      "kind": "division",
      "number": null,
      "heading": "Current service cost",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/1/division/2"
    },
    {
      "path": "annex/division/Plan/division/1/division/2/division/2/division/122A",
      "kind": "division",
      "number": "122A",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-1/division-2/division-2/division-122A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/1/division/2/division/2"
    },
    {
      "path": "annex/division/Plan/division/1/division/2/division/3",
      "kind": "division",
      "number": null,
      "heading": "Net interest on the net defined benefit liability (asset)",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/1/division/2"
    },
    {
      "path": "annex/division/Plan/division/1/division/2/division/3/division/123",
      "kind": "division",
      "number": "123",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-1/division-2/division-3/division-123",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/1/division/2/division/3"
    },
    {
      "path": "annex/division/Plan/division/1/division/2/division/3/division/123A",
      "kind": "division",
      "number": "123A",
      "heading": "To determine net interest in accordance with paragraph 123, an entity shall use the net defined benefit liability (asset) and the discount rate determined at the start of the annual reporting period. However, if an entity remeasures the net defined benefit liability (asset) in accordance with paragraph 99, the entity shall determine net interest for the remainder of the annual reporting period after the plan amendment, curtailment or settlement using:",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-1/division-2/division-3/division-123A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/1/division/2/division/3"
    },
    {
      "path": "annex/division/Plan/division/1/division/2/division/3/division/125",
      "kind": "division",
      "number": "125",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-1/division-2/division-3/division-125",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/1/division/2/division/3"
    },
    {
      "path": "annex/division/Plan/division/1/division/2/division/3/division/126",
      "kind": "division",
      "number": "126",
      "heading": "Interest on the effect of the asset ceiling is part of the total change in the effect of the asset ceiling, and is determined by multiplying the effect of the asset ceiling by the discount rate specified in paragraph 123A. An entity shall determine the effect of the asset ceiling at the start of the annual reporting period. However, if an entity remeasures the net defined benefit liability (asset) in accordance with paragraph 99, the entity shall determine interest on the effect of the asset ceiling for the remainder of the annual reporting period after the plan amendment, curtailment or settlement taking into account any change in the effect of the asset ceiling determined in accordance with paragraph 101A. The difference between interest on the effect of the asset ceiling and the total change in the effect of the asset ceiling is included in the remeasurement of the net defined benefit liability (asset).",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-1/division-2/division-3/division-126",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/1/division/2/division/3"
    },
    {
      "path": "annex/division/Plan/division/2",
      "kind": "division",
      "number": null,
      "heading": "OTHER LONG-TERM EMPLOYEE BENEFITS",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan"
    },
    {
      "path": "annex/division/Plan/division/2/division/1",
      "kind": "division",
      "number": null,
      "heading": "Recognition and measurement",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-2/division-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/2"
    },
    {
      "path": "annex/division/Plan/division/2/division/1/division/156",
      "kind": "division",
      "number": "156",
      "heading": "For other long-term employee benefits, an entity shall recognise the net total of the following amounts in profit or loss, except to the extent that another IFRS requires or permits their inclusion in the cost of an asset:",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-2/division-1/division-156",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/2/division/1"
    },
    {
      "path": "annex/division/Plan/division/3",
      "kind": "division",
      "number": null,
      "heading": "TRANSITION AND EFFECTIVE DATE",
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan"
    },
    {
      "path": "annex/division/Plan/division/3/division/179",
      "kind": "division",
      "number": "179",
      "heading": null,
      "url": "https://openlegislation.uk/eu-regulation-2019-402/annex/division-Plan/division-3/division-179",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "annex/division/Plan/division/3"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/eu-regulation-2019-402/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/eu-regulation-2019-402/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-regulation-2019-402/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/402",
    "retrieved_at": "2026-11-01T14:43:31.847692+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}