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Division 43 Provisions

United Kingdom

Original text. Later amendments are not shown.

References Carrying amount
Pensions and other post employment defined benefit obligations Other long term employee benefits Restructuring Pending legal issues and tax litigation Commitments and guarantees given Other provisions Total
IAS 19.63; IAS 1.78(d); Annex V.Part 2.8 IAS 19.153; IAS 1.78(d); Annex V.Part 2.8 IAS 37.70-83 IAS 37.App C.6-10 IAS 37.App C.9; IAS 39.2(h), 47(c)(d), BC 15, AG 4 IAS 37.14
010020030040050060070
010 Opening balance [carrying amount at the beginning of the period] IAS 37.84 (a)
020Additions, including increases in existing provisions IAS 37.84 (b)
030

(-)

Amounts used

IAS 37.84 (c)
040

(-)

Unused amounts reversed during the period

IAS 37.84 (d)
050Increase in the discounted amount [passage of time] and effect of any change in the discount rate IAS 37.84 (e)
060Other movements
070 Closing balance [carrying amount at the end of the period] IAS 37.84 (a)