EN  . 43. Provisions References National GAAP compatible IFRS Carrying amount Annex V.Part Pensions and other post employment defined benefit obligations Other long term employee benefits Restruc turing Pending legal issues and tax litigation Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4 Other provisions IAS ; IAS (d); Annex V.Part IAS ; IAS (d); Annex V.Part IAS -83, 84 (a) IAS , 84(a) IAS 37; IFRS 4; Annex V. Part -305 IAS Opening balance [carrying amount at the beginning of the period] IAS (a) Additions, including increases in existing provisions IAS (b). Amounts used IAS (c). Unused amounts reversed during the period IAS (d) Increase in the discounted amount [passage of time] and effect of any change in the discount rate IAS (e) Other movements Closing balance [carrying amount at the end of the period] IAS (a)EN.  L 97/ 43. Provisions References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Pensions and other post employment defined benefit obligations Other long term employee benefits Restruc turing Pending legal issues and tax liti gation Commitme nts and guarantees given under national GAAP Other commitme nts and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4 Other provi sions IAS ; IAS (d); Annex V.Part IAS ; IAS (d); Annex V.Part IAS - 83, 84 (a) IAS , 84 (a) IAS 37; IFRS 4; Annex V. Part - 305 IAS Annex V.Part Annex V.Part BAD art 24- 25, 33(1) Opening balance [carrying amount at the beginning of the period] IAS (a) Additions, including increases in existing provisions IAS (b). Amounts used IAS (c). Unused amounts reversed during the period IAS (d) Increase in the discounted amount [passage of time] and effect of any change in the discount rate IAS (e) Other movements Closing balance [carrying amount at the end of the period] IAS (a) 27. PROVISIONS (43) 304. This template shall include reconciliation between the carrying amount of the item ‘Provisions’ at the beginning and end of the period by the nature of the movements, except provisions measured under IFRS 9 that shall instead be reported in template 12. 305. ‘Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4’ shall include provisions measured under IAS 37 and the credit losses of financial guarantees treated as insurance contracts under IFRS 4.