Government Notice No. 1445 of 2017

Companies Act (71/2008) » Financial Reporting Pronouncement 4 » the limit on a defined benefit asset,...

Title	Companies Act (71/2008) » Financial Reporting Pronouncement 4 » the limit on a defined benefit asset, minimum funding requirements and their interaction under International Financial Reporting Standards (IFRS) in the South African Pension Fund Environment
Department	Trade and Industry
Gazette	National Gazettes, No. 41338 of 18 December, 2017, 27 page(s), 12.9Mb

STAATSKOERANT, 18 DESEMBER 2017                       No. 41338    15

DEPARTMENT OF TRADE AND INDUSTRY
          NO. 1445                                                                          18 DECEMBER 2017
          
                                       COMPANIES ACT, 2008 (Act 71 of 2008)

FINANCIAL REPORTING PRONOUNCEMENT 4
                              THE LIMIT ON A DEFINED BENEFIT ASSET, MINIMUM FUNDING
                       REQUIREMENTS AND THEIR INTERACTION UNDER INTERNATIONAL
                       FINANCIAL REPORTING STANDARDS (tFRS) IN THE SOUTH AFRICAN
                                            PENSION RIND ENVIRONMENT

I Dr Rob Davies, Minister of Trade and Industry in consultation with the Financial Reporting
                  Standards Council, under section 204 of the Companies Act, 2008 (Act 71 of 2008), hereby
                  publish the draft Financial Reporting Pronouncement (FRP) as a guide in terms of section
                  29(3) of the Act.

Interested persons may submit written comments on the proposed Amendment Regulations
                  not later than thirty (30) days from the date of publication of this notice to

The Director-General: Department of Trade and Industry
                  Private Bag X 84
                  Pretoria
                  0001

77 Meintjies Street
                  Block B, ist Floor
                  Sunnyside
                  Pretoria

/Th

Dr Rob Davie l. MP
                  Minister of Trade and Industry
                      November 2017

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Government Notice No. 1445 of 2017

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