EFRAG Pension Plans Advisory Panel
The EFRAG Pension Plans Advisory Panel advises and provides input to EFRAG TEG discussions aiming at investigating possible changes to the accounting requirements in IAS 19 Employee Benefits in relation to plans where the promised benefit is linked to the return on specified assets. A plan does not need to pay exactly the return on the specified assets to be 'linked' – it may also pay the return plus or minus a fixed spread or the higher of the return and a fixed amount.
The European Commission, EIOPA, ESMA and PensionsEurope have been granted observer status. IASB members and staff may participate as part of the IASB outreach activities.
Name | Job title |
---|---|
Vincent Caire | Preparer (Zodiac Aerospace) |
André Geilenkothen | Industry (Aon Hewitt) |
Selim Gogus | User (Crédit Suisse) |
Nicklas Grip | EFRAG Pension Plans Advisory Panel Chairman |
Heinz Hense | ThyssenKrupp |
Patrice Kalfon | Consultant (Ellis Alliance) |
Anne Laning | Industry (TKP Investments) |
Julián Villanueva Lara | User (MAPFRE) |
Gabriel van de Luitgaarden | Preparer (Royal Philips N.V.) |
Kazim Razvi | User (Independent) |
Geert De Ridder | Auditor (Deloitte) |