ANNEX III Table 65: rows 1 - 15
| [F1 [F2References | Defined benefit obligations | ||
|---|---|---|---|
| Annex V.Part 2.306, 309 | |||
| 010 | |||
| 010 | Opening balance [present value] | IAS 19.140(a)(ii) | |
| 020 | Current service cost | IAS 19.141(a) | |
| 030 | Interest cost | IAS 19.141(b) | |
| 040 | Contributions paid | IAS 19.141(f) | |
| 050 | Actuarial (-) gains or losses from changes in demographic assumptions | IAS 19.141(c)(ii) | |
| 060 | Actuarial (-) gains or losses from changes in financial assumptions | IAS 19.141(c)(iii) | |
| 070 | Foreign currency exchange increase or (-) decrease | IAS 19.141(e) | |
| 080 | Benefits paid | IAS 19.141(g) | |
| 090 | Past service cost, including gains and losses arising from settlements | IAS 19.141(d) | |
| 100 | Increase or (-) decrease through business combinations and disposals | IAS 19.141(h) | |
| 110 | Other increases or (-) decreases | ||
| 120 | Closing balance [present value] | IAS 19.140(a)(ii); Annex V.Part 2.310 | ] ] |
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).
F2 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).