{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-43",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-43.json",
  "legislation": "eur/2016/1702",
  "legislation_title": "Commission Implementing Regulation (EU) 2016/1702 of 18 August 2016 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-1702",
  "path": "annex/III/division/43",
  "kind": "division",
  "number": "43",
  "heading": "Provisions",
  "text": "References\nCarrying amount\nPensions and other post employment defined benefit obligations\nOther long term employee benefits\nRestructuring\nPending legal issues and tax litigation\nCommitments and guarantees given\nOther provisions\nTotal\nIAS 19.63; IAS 1.78(d); Annex V.Part 2.8\nIAS 19.153; IAS 1.78(d); Annex V.Part 2.8\nIAS 37.70-83\nIAS 37.App C.6-10\nIAS 37.App C.9; IAS 39.2(h), 47(c)(d), BC 15, AG 4\nIAS 37.14\n010\n020\n030\n040\n050\n060\n070\n010\nOpening balance [carrying amount at the beginning of the period]\nIAS 37.84 (a)\n020\nAdditions, including increases in existing provisions\nIAS 37.84 (b)\n030\n(-)\nAmounts used\nIAS 37.84 (c)\n040\n(-)\nUnused amounts reversed during the period\nIAS 37.84 (d)\n050\nIncrease in the discounted amount [passage of time] and effect of any change in the discount rate\nIAS 37.84 (e)\n060\nOther movements\n070\nClosing balance [carrying amount at the end of the period]\nIAS 37.84 (a)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/43",
    "retrieved_at": "2026-11-01T14:45:32.881051+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}