# 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 307

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

The template on components of net defined benefit plan assets and liabilities shall show the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights (IAS 19.140 (a), (b)).

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/28/division/28.1/division/307 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-28/division-28.1/division-307
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.