# 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), Division 44.1: Components of net defined benefit plan assets and liabilities

Extent: E+W+S+N.I.

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)

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/IV/division/44/division/44.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-44/division-44.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.