[F143. Provisions U.K.
ANNEX IV Table 89: rows 1 - 12
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27-28 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Pensions and other post employment defined benefit obligations | Other long term employee benefits | Restructuring | Pending legal issues and tax litigation | Commitments and guarantees given under national GAAP | Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4 | Other provisions | ||||
| IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 | IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 | IAS 37.70-83 | IAS 37.14 | IAS 37; IFRS 4; Annex V. Part 2.304-305 | IAS 37.14 | |||||
| Annex V.Part 2.9 | Annex V.Part 2.10 | BAD art 24-25, 33(1) | ||||||||
| 010 | 020 | 030 | 040 | 050 | 055 | 060 | ||||
| 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) 2020/429 of 14 February 2020 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).