# 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 308

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

‘ Net defined benefit assets ’ shall include, in the event of a surplus, the surplus amounts that shall be recognised in the balance sheet as they are not affected by the limits set up in IAS 19.63. The amount of this item and the amount recognised in the memo item ‘ Fair value of any right to reimbursement recognized as asset ’ shall be included in the item ‘ Other assets ’ of the balance sheet.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/28/division/28.1/division/308 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-28/division-28.1/division-308
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.