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| 127A | An entity shall apply the amendment in paragraph 96 for annual periods beginning on or after 1 January 2006. If an entity applies the amendments to IAS 19 Employee benefits — actuarial gains and losses, group plans and disclosures for an earlier period, that amendment shall be applied for that earlier period.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.