| 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 | ] | ||
Commission Implementing Regulation (EU) No 680/2014Show full title
Commission Implementing Regulation (EU) No 680/2014of 16 April 2014laying 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)