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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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References National GAAP compatible IFRS | Amount | ||
---|---|---|---|
010 | |||
010 | Fair value of defined benefit plan assets | IAS 19.140(a)(i), 142 | |
020 | Of which: Financial instruments issued by the institution | IAS 19.143 | |
030 | Equity instruments | IAS 19.142(b) | |
040 | Debt instruments | IAS 19.142(c) | |
050 | Real estate | IAS 19.142(d) | |
060 | Other 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) |
References National GAAP compatible IFRS | Defined benefit obligations | ||
---|---|---|---|
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 2.138 |
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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