Division 43 Provisions
United Kingdom
| 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 | ||||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | |||
| 010 | Opening balance [carrying amount at the beginning of the period] | IAS 37.84 (a) | |||||||
| 020 | Additions, 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) | |||||||
| 050 | Increase in the discounted amount [passage of time] and effect of any change in the discount rate | IAS 37.84 (e) | |||||||
| 060 | Other movements | ||||||||
| 070 | Closing balance [carrying amount at the end of the period] | IAS 37.84 (a) | |||||||