Components of net defined benefit plan assets and liabilities (44.1) Template on components of net defined benefit plan assets and liabilities shall show the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights [IAS 19.140 (a), (b)]. defined benefit assets’ include, in the event of a surplus, the ‘Net surplus amounts that shall be recognised in the balance sheet as they are not affected by the limits set up in IAS 19.63. The amount of this item and the amount recognised in the memo item value of any right to ‘Fair reimbursement recognized as asset’ shall be included in the item ‘Other assets’ of the balance sheet. Movements in defined benefit obligations (44.2) Template on movements in defined benefit obligations 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. The amount of balance [present in the template for ‘Closing movements in defined benefit obligations shall be equal to value ‘Present defined benefit obligations’. taff expenses (44.3) For reporting of expenses, the following definitions shall be used: and similar expenses’ include the amount recognied in the ‘Pension period as staff expenses for any postemployment benefit obligations (both defined contributions plans and defined benefits plans) contributions to social security funds based payments’ shall include the amount recognied in the period ‘Share as staff expenses for share based payments
Components of net defined benefit plan assets and liabilities (44.1) Template on components of net defined benefit plan assets and liabilities shall show the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights [IAS 19.140 (a), (b)]. ‘Net defined benefit assets’ include, in the event of a surplus, the surplus amounts that shall be recognised in the balance sheet as they are not affected by the limits set up in IAS 19.63. The amount of this item and the amount recognised in the memo item ‘Fair value of any right to reimbursement recognized as asset’ shall be included in the item ‘Other assets’ of the balance sheet. Movements in defined benefit obligations (44.2) Template on movements in defined benefit obligations 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. The amount of ‘Closing balance [present in the template for movements in defined benefit obligations shall be equal to ‘Present value defined benefit obligations’. taff expenses (44.3) For reporting of expenses, the following definitions shall be used: ‘Pension and similar expenses’ include the amount recognied in the period as staff expenses for any postemployment benefit obligations (both defined contributions plans and defined benefits plans) contributions to social security funds ‘Share based payments’ shall include the amount recognied in the period as staff expenses for share based payments
Annex+3+to+CP+on+FINREP+-+Annex+V+%28instructions+with+changes+tracked%29.docx