{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-44/division-44.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-44/division-44.1.json",
  "legislation": "eur/2014/680",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/IV/division/44/division/44.1",
  "kind": "division",
  "number": "44.1",
  "heading": "Components of net defined benefit plan assets and liabilities",
  "text": "References National GAAP compatible IFRS\nAmount\nAnnex V.Part 2.306-307\n010\n010\nFair value of defined benefit plan assets\nIAS 19.140(a)(i), 142\n020\nOf which: Financial instruments issued by the institution\nIAS 19.143\n030\nEquity instruments\nIAS 19.142(b)\n040\nDebt instruments\nIAS 19.142(c)\n050\nReal estate\nIAS 19.142(d)\n060\nOther defined benefit plan assets\n070\nPresent value of defined benefit obligations\nIAS 19.140(a)(ii)\n080\nEffect of the asset ceiling\nIAS 19.140(a)(iii)\n090\nNet defined benefit assets [Carrying amount]\nIAS 19.63; Annex V.Part 2.308\n100\nProvisions for pensions and other post-employment defined benefit obligations [Carrying amount]\nIAS 19.63, IAS 1.78(d); Annex V.Part 2.9\n110\nFair value of any right to reimbursement recognised as an asset\nIAS 19.140(b)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/IV/division/44/division/44.1",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}