doc__table__749

| 92 | In measuring its defined benefit liability in accordance with paragraph 54, an entity shall, subject to paragraph 58A, recognise a portion (as specified in paragraph 93) of its actuarial gains and losses as income or expense if the net cumulative unrecognised actuarial gains and losses at the end of the previous reporting period exceeded the greater of: (a) 10 % of the present value of the defined benefit obligation at that date (before deducting plan assets); and (b) 10 % of the fair value of any plan assets at that date. These limits shall be calculated and applied separately for each defined benefit plan.

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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.