# 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 309

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

The template on movements in defined benefit obligations shall show the reconciliation of opening and closing balances of the accumulated present value of all defined benefit obligations of the institution. The effects of the different elements listed in IAS 19.141 during the period shall be presented separately.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/28/division/28.2/division/309 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-28/division-28.2/division-309
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.