[F143. Provisions U.K.
ANNEX III Table 53: rows 1 - 11
[F1References | 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) | ] |
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).