Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance) (c. 680)

[F1 ANNEX III U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).

43. Provisions U.K.

ANNEX III Table 53: rows 1 - 11

		[F1 References	Carrying amount
			Pensions and other post employment defined benefit obligations	Other long term employee benefits	Restructuring	Pending legal issues and tax litigation	Commitments and guarantees given	Other provisions	Total
			IAS 19.63; IAS 1.78(d); Annex V.Part 2.7	IAS 19.153; IAS 1.78(d); Annex V.Part 2.8	IAS 37.70-83	IAS 37.App C.6-10	IAS 37.App C.9; IAS 39.2(h), 47(c)(d), BC 15, AG 4	IAS 37.14
			010	020	030	040	050	060	070
010	Opening balance [carrying amount at the beginning of the period]	IAS 37.84 (a)
020	Additions, including increases in existing provisions	IAS 37.84 (b)
030	(-) Amounts used	IAS 37.84 (c)
040	(-) Unused amounts reversed during the period	IAS 37.84 (d)
050	Increase in the discounted amount [passage of time] and effect of any change in the discount rate	IAS 37.84 (e)
060	Other movements
070	Closing balance [carrying amount at the end of the period]	IAS 37.84 (a)							]