Companies Act: Regulations: Financial reporting pronouncement 4: Limit on defined benefit asset, minimum funding requirements and interaction under International Financial Reporting Standards in pension fund environment: Amendment: Comments invited

10th January 2018

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.

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Companies Act: Regulations: Financial reporting pronouncement 4: Limit on defined benefit asset, minimum funding requirements and interaction under International Financial Reporting Standards in pension fund environment: Amendment: Comments invited