The Commission Regulation (EU) No 2019/402 of 13 March 2019, published in the Official Journal of the European Union L 72 on 14 March 2019, adopts Plan Amendment, Curtailment or Settlement (Amendments to IAS 19). The objective of the amendments is to clarify that, after a defined-benefit plan amendment, curtailment or settlement occurs, an entity should apply the updated assumptions from the remeasurement of its net defined benefit liability (asset) for the remainder of the reporting period.

Each company shall apply the amendments, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2019.