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) › 28.2 Movements in defined benefit obligations (44.2)

28.2 Movements in defined benefit obligations (44.2)

2 paragraphs · official text, verbatim

§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 rows/columns

§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 rows/columns

PARAGRAPH

Part 2, §309

reg_impl/2024/3117/annex-v/2/309

Where it's used1 template

Cited by 1 rows/columns in 1 template.

F 44.02 show in grid →
c0010

Controls4

This paragraph governs 12 cells, controlled by 3 active rules (0 blocking); 1 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.