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What it isSection Annex V Part 2, 28.2 — Movements in defined benefit obligations (44.2) Size 12 rows × 1 columns · 12 cells Release FINREP 4.2.1 validation Regulation4 4 Template section · Annex V Part 2, 28.22 § · references §309 The template on movements in defined benefit obligations shall 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. 1 §310 The amount of ‘Closing balance (present value)’ in the template for movements in defined benefit obligations shall be equal to ‘Present value defined benefit obligations’. 1 Other Annex V paragraphs1 § §306 1 Other acts1 IFRS/IAS
IAS 19 140(a)(ii), 141(a), 141(b), 141(c)(ii), 141(c)(iii), 141(d), 141(e), 141(f), 141(g), 141(h) 11 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 28.22 § · references §309 The template on movements in defined benefit obligations shall 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. 1 §310 The amount of ‘Closing balance (present value)’ in the template for movements in defined benefit obligations shall be equal to ‘Present value defined benefit obligations’. 1 Other Annex V paragraphs1 § §306 1 Other acts1 IFRS/IAS
IAS 19 140(a)(ii), 141(a), 141(b), 141(c)(ii), 141(c)(iii), 141(d), 141(e), 141(f), 141(g), 141(h) 11 Controls4 This template is checked by 4 rules : 3 within F 44.02, 1 tying it to other templates.
0 blocking (error) · 4 warning
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