In determining the present value of its defined benefit obligations and the related current service cost and, where applicable, past service cost, an entity shall attribute benefit to periods of service under the plan’s benefit formula.

The directive was brought forward specifically to clarify the rights to healthcare which derive from the Court's rulings based on Article 56 of the Treaty on the Functioning of the European Union, and to enable these rights to be used in practice.

Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting in the current period from the introduction of, or changes to, post-employment benefits or other long-term employee benefits.

2. When the statutory auditor or the audit firm provides to the audited entity, its parent undertaking or its controlled undertakings, for a period of three or more consecutive financial years, non-audit services other than those referred to in Article 5(1) of this Regulation, the total fees for such services shall be limited to no more than 70 % of the average of the fees paid in the last three consecutive financial years for the statutory audit(s) of the audited entity and, where applicable, of its parent undertaking, of its controlled undertakings and of the consolidated financial statements o ...[+++]f that group of undertakings.

3. Amounts made available through the mobilisation of the Contingency Margin shall be fully offset against the margins in one or more MFF headings for the current or future financial years.

The directive was brought forward specifically to clarify the rights to healthcare which derive from the Court's rulings based on Article 56 of the Treaty on the Functioning of the European Union, and to enable these rights to be used in practice.