[F1ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
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).
[F144 Defined benefit plans and employee benefits U.K.
44.1 Components of net defined benefit plan assets and liabilities U.K.
| References National GAAP compatible IFRS | Amount | ||
|---|---|---|---|
| Annex V.Part 2.306-307 | |||
| 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 2.308 | |
| 100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.9 | |
| 110 | Fair value of any right to reimbursement recognised as an asset | IAS 19.140(b) | |
44.2 Movements in defined benefit obligations U.K.
ANNEX IV Table 91: rows 1 - 15
44.3 Staff expenses by type of benefits U.K.
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
|---|---|---|---|---|
| 010 | ||||
| 010 | Pension and similar expenses | Annex V.Part 2.311(a) | Annex V.Part 2.311(a) | |
| 020 | Share based payments | Annex V.Part 2.311(b) | IFRS 2.44; Annex V.Part 2.311(b) | |
| 030 | Wages and salaries | Annex V.Part 2.311(c) | Annex V.Part 2.311(c) | |
| 040 | Social security contributions | Annex V.Part 2.311(d) | Annex V.Part 2.311(d) | |
| 050 | Severance payments | Annex V.Part 2.311(e) | IAS 19.8, Annex V.Part 2.311(e) | |
| 060 | Other types of staff expenses | Annex V.Part 2.311(f) | Annex V.Part 2.311(f) | |
| 070 | STAFF EXPENSES | |||
44.4 Staff expenses by category of remuneration and category of staff] U.K.
ANNEX IV Table 93: rows 1 - 11
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).