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| 108 | In a business combination, an entity recognises assets and liabilities arising from post-employment benefits at the present value of the obligation less the fair value of any plan assets (see IFRS 3 Business combinations). The present value of the obligation includes all of the following, even if the acquiree had not yet recognised them at the acquisition date: (a) actuarial gains and losses that arose before the acquisition date (whether or not they fell inside the 10 % ‘corridor’); (b) past service cost that arose from benefit changes, or the introduction of a plan, before the acquisition date; and (c) amounts that, under the transitional provisions of paragraph 155(b), the acquiree had not recognised.

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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.