Everything linked to this template. Hover an item to see it in the grid, click to keep it lit. Select a cell, row or column to inspect it.
Section Annex V Part 2, 28.3 — Staff expenses by type of benefits (44.3) Size 7 rows × 1 columns · 7 cells Release FINREP 4.4 validation 3 1 3 Template section · Annex V Part 2, 28.31 § · references §311 For reporting of staff expenses by type of benefits, the following definitions shall be used: (a) ‘Pension and similar expenses’ shall include the amount recognised in the period as staff expenses for any post-employment benefit obligations (both defined contribution plans and defined benefit plans), including post-employment-related contributions to social security funds (pension funds) maintained by the government or social security entities; (b) ‘Share based payments’ shall include the amount recognised in the reference period as staff expenses for share based payments; (c) ‘Wages and salaries’ shall include the remuneration of the institution’s employees for their labour or services, but shall exclude severance payments and remuneration in the form of share-based items which shall be reported in separate items; (d) ‘Social security contributions’ shall include contributions to social security funds, amounts paid to the government or to social security entities in order to receive a future social benefit, but shall exclude post-employment-related contributions to social security funds in terms of pensions (contributions to pension funds); (e) ‘Severance payments’ shall mean payments relating to the early termination of a contract and shall include termination benefits as defined in IAS 19.8; (f) ‘Other types of staff expenses’ shall include staff expenses that cannot be allocated to any of the categories above. 6 Other acts2 Showing references for nGAAP (BAD).
Template section · Annex V Part 2, 28.31 § · references §311 For reporting of staff expenses by type of benefits, the following definitions shall be used: (a) ‘Pension and similar expenses’ shall include the amount recognised in the period as staff expenses for any post-employment benefit obligations (both defined contribution plans and defined benefit plans), including post-employment-related contributions to social security funds (pension funds) maintained by the government or social security entities; (b) ‘Share based payments’ shall include the amount recognised in the reference period as staff expenses for share based payments; (c) ‘Wages and salaries’ shall include the remuneration of the institution’s employees for their labour or services, but shall exclude severance payments and remuneration in the form of share-based items which shall be reported in separate items; (d) ‘Social security contributions’ shall include contributions to social security funds, amounts paid to the government or to social security entities in order to receive a future social benefit, but shall exclude post-employment-related contributions to social security funds in terms of pensions (contributions to pension funds); (e) ‘Severance payments’ shall mean payments relating to the early termination of a contract and shall include termination benefits as defined in IAS 19.8; (f) ‘Other types of staff expenses’ shall include staff expenses that cannot be allocated to any of the categories above. 6 Showing references for nGAAP (IFRS-compatible).
Template section · Annex V Part 2, 28.31 § · references §311 For reporting of staff expenses by type of benefits, the following definitions shall be used: (a) ‘Pension and similar expenses’ shall include the amount recognised in the period as staff expenses for any post-employment benefit obligations (both defined contribution plans and defined benefit plans), including post-employment-related contributions to social security funds (pension funds) maintained by the government or social security entities; (b) ‘Share based payments’ shall include the amount recognised in the reference period as staff expenses for share based payments; (c) ‘Wages and salaries’ shall include the remuneration of the institution’s employees for their labour or services, but shall exclude severance payments and remuneration in the form of share-based items which shall be reported in separate items; (d) ‘Social security contributions’ shall include contributions to social security funds, amounts paid to the government or to social security entities in order to receive a future social benefit, but shall exclude post-employment-related contributions to social security funds in terms of pensions (contributions to pension funds); (e) ‘Severance payments’ shall mean payments relating to the early termination of a contract and shall include termination benefits as defined in IAS 19.8; (f) ‘Other types of staff expenses’ shall include staff expenses that cannot be allocated to any of the categories above. 6 Other acts2 2 This template is checked by 2 rules : 2 within F 44.03, 0 tying it to other templates.
0 blocking (error) · 2 warning
3 EBA Q&A that name this templatefinal first, newest first 2021_5831 final FINREP template F44.03 Share based payments2023_6720 rejected FINREP template F44.03, F44.042023_6717 rejected Finrep Templates 44.03 and 44.04