# 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), Division 43: Provisions

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

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)

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/43 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.