doc__table__795

| 129 | For other long-term employee benefits, an entity shall recognise the net total of the following amounts as expense or (subject to paragraph 58) income, except to the extent that another standard requires or permits their inclusion in the cost of an asset: (a) current service cost (see paragraphs 63-91); (b) interest cost (see paragraph 82); (c) the expected return on any plan assets (see paragraphs 105-107) and on any reimbursement right recognised as an asset (see paragraph 104A); (d) actuarial gains and losses, which shall all be recognised immediately; (e) past service cost, which shall all be recognised immediately; and (f) the effect of any curtailments or settlements (see paragraphs 109 and 110).

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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.