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  1. #2991306

    7 Cinnfidh eintiteas infhaighteacht aisíocaíochta nó laghdú ar ranníocaíochtaí amach anseo i gcomhréir le téarmaí agus coinníollacha an phlean agus le haon cheanglas reachtúil i ndlínse an phlean.

    7 An entity shall determine the availability of a refund or a reduction in future contributions in accordance with the terms and conditions of the plan and any statutory requirements in the jurisdiction of the plan.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 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)

  2. #2991307

    8 Tá tairbhe eacnamaíoch, i bhfoirm aisíocaíochta nó laghdú ar ranníocaíochtaí amach anseo, ar fáil más féidir leis an eintiteas é a réadú tráth éigin le linn shaolré an phlean nó nuair a shocraítear dliteanais an phlean.

    8 An economic benefit, in the form of a refund or a reduction in future contributions, is available if the entity can realise it at some point during the life of the plan or when the plan liabilities are settled.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 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)