Annex V to Implementing Regulation (EU) 2024/3117 — FINREP instructions · eba-4.2 · EBA, Reporting framework 4.2, ITS on Supervisory Reporting – Instructions (EN)

Annex V · Part 2 › 28 Defined benefit plans and employee benefits (44)

28 Defined benefit plans and employee benefits (44)

1 paragraph · official text, verbatim

§306

These templates shall include accumulated information of all defined benefit plans of the institution. Where there is more than one defined benefit plan, aggregated amount of all plans shall be reported.

2 rows/columns

PARAGRAPH

Part 2, §306

reg_impl/2024/3117/annex-v/2/306

Where it's used2 templates

Cited by 2 rows/columns in 2 templates.

Controls7

This paragraph governs 23 cells, controlled by 5 active rules (0 blocking); 2 more are not active.

Cells of the rows and columns that cite it; rules from the DPM that use those cells.

Interpretation—

No EBA Q&A cites this paragraph under the current ITS.

Links—

References inside the text (to other paragraphs, CRR articles, IFRS) are not extracted yet: they will appear here when they are in the data.

Changes—

Only the EBA 4.2 edition of the instructions is loaded. Changes appear when another edition is added.

Source: EBA instructions for reporting framework 4.2 (official, verbatim). Uses and counts are derived from Annex I references and the DPM 2.0 database of the release shown above. Version eba-4.2.