Actuarial Gains and Losses, Group Plans and Disclosures (Amendment to IAS 19) was approved for issue by twelve of the fourteen members of the International Accounting Standards Board. Messrs Leisenring and Yamada dissented. Their dissenting opinions are set out after the Basis for Conclusions.

Sir David Tweedie                                    Chairman

Thomas E Jones                                      Vice-Chairman

Mary E Barth

Hans-Georg Bruns

Anthony T Cope

Jan Engström

Robert P Garnett

Gilbert Gélard

James J Leisenring

Warren J McGregor

Patricia L O’Malley

John T Smith

Geoffrey Whittington

Tatsumi Yamada