Spanish translations of the Basis for Conclusions of IAS 19 Employee Benefits (NIC 19 Beneficios a los Empleados) and IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine (CINIIF 20 Costos de Desmonte en la Fase de Producción de una Mina a Cielo Abierto). The Spanish translations are available on the Spanish New and Revised Standards page (eIFRS subscribers only).