{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-44/division-44.3",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-44/division-44.3.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/44.3",
  "kind": "division",
  "number": "44.3",
  "heading": "Staff expenses by type of benefits",
  "text": "References National GAAP based on BAD\nReferences National GAAP compatible IFRS\nCurrent period\n010\n010\nPension and similar expenses\nAnnex V.Part 2.311(a)\nAnnex V.Part 2.311(a)\n020\nShare based payments\nAnnex V.Part 2.311(b)\nIFRS 2.44; Annex V.Part 2.311(b)\n030\nWages and salaries\nAnnex V.Part 2.311(c)\nAnnex V.Part 2.311(c)\n040\nSocial security contributions\nAnnex V.Part 2.311(d)\nAnnex V.Part 2.311(d)\n050\nSeverance payments\nAnnex V.Part 2.311(e)\nIAS 19.8, Annex V.Part 2.311(e)\n060\nOther types of staff expenses\nAnnex V.Part 2.311(f)\nAnnex V.Part 2.311(f)\n070\nSTAFF EXPENSES",
  "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/44.3",
    "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."
}