doc__table__713 — Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain…

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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

| 58 | The amount determined under paragraph 54 may be negative (an asset). An entity shall measure the resulting asset at the lower of: (a) the amount determined under paragraph 54; and (b) the total of: (i) any cumulative unrecognised net actuarial losses and past service cost (see paragraphs 92, 93 and 96); and (ii) the present value of any economic benefits available in the form of refunds from the plan or reductions in future contributions to the plan. The present value of these economic benefits shall be determined using the discount rate specified in paragraph 78.

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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.