Commission Regulation (EC) No 1263/2008 of 16 December 2008

The Commission Regulation (EC) No 1263/2008 of 16 December 2008, published in the Official Journal of the European Union L338 on 17 December 2008, adopts IFRIC Interpretation 14 The Limit on a defined benefit Asset, Minimum Funding Requirements and their Interaction.
The IFRIC 14 shall be applied, at the latest, as from the commencement date of its first financial year starting after 31 December 2008.