doc__table__2942 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

doctable2942

Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) · European Union

| 11 | The subsidiary shall account for the transaction with its employees as cash-settled. This requirement applies irrespective of how the subsidiary obtains the equity instruments to satisfy its obligations to its employees.

← A subsidiary grants rights to equity instruments of its parent to its employees (paragraph 3(b)) · All articles · EFFECTIVE DATE →

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