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Commission Implementing Regulation (EU) No 680/2014Show full title

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)

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44 Defined benefit plans and employee benefits

44.1 Components of net defined benefit plan assets and liabilities

References National GAAP compatible IFRS Amount
010
010 Fair value of defined benefit plan assets IAS 19.140(a)(i), 142
020Of which: Financial instruments issued by the institution IAS 19.143
030Equity instruments IAS 19.142(b)
040Debt instruments IAS 19.142(c)
050Real estate IAS 19.142(d)
060Other defined benefit plan assets
070 Present value of defined benefit obligations IAS 19.140(a)(ii)
080 Effect of the asset ceiling IAS 19.140(a)(iii)
090 Net defined benefit assets [Carrying amount] IAS 19.63; Annex V.Part 2.136
100 Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] IAS 19.63, IAS 1.78(d); Annex V.Part 2.7
110 Memo item: Fair value of any right to reimbursement recognised as an asset IAS 19.140(b)

44.2 Movements in defined benefit obligations

ANNEX IV Table 65: rows 1 - 14
References National GAAP compatible IFRS Defined benefit obligations
010
010 Opening balance [present value] IAS 19.140(a)(ii)
020Current service cost IAS 19.141(a)
030Interest cost IAS 19.141(b)
040Contributions paid IAS 19.141(f)
050Actuarial (-) gains or losses from changes in demographic assumptions IAS 19.141(c)(ii)
060Actuarial (-) gains or losses from changes in financial assumptions IAS 19.141(c)(iii)
070Foreign currency exchange increase or (-) decrease IAS 19.141(e)
080Benefits paid IAS 19.141(g)
090Past service cost,including gains and losses arising from settlements IAS 19.141(d)
100Increase or (-) decrease through business combinations and disposals IAS 19.141(h)
110Other increases or (-) decreases
120 Closing balance [present value] IAS 19.140(a)(ii); Annex V.Part 2.138

44.3 Memo items [related to staff expenses]

References National GAAP based on BAD References National GAAP compatible IFRS Current period
010
010 Pension and similar expenses Annex V.Part 2.139(a) Annex V.Part 2.139(a)
020 Share based payments Annex V.Part 2.139b) IFRS 2.44; Annex V.Part 2.139(b)

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