EN.   44. Defined benefit plans and employee benefits Components of net defined benefit plan assets and liabilities References Amount Annex V.Part -307 Fair value of defined benefit plan assets IAS (a)(i), 142 Of which: Financial instruments issued by the institution IAS Equity instruments IAS (b) Debt instruments IAS (c) Real estate IAS (d) Other defined benefit plan assets Present value of defined benefit obligations IAS (a)(ii) Effect of the asset ceiling IAS (a)(iii) Net defined benefit assets [Carrying amount] IAS ; Annex V.Part Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] IAS , IAS (d); Annex V.Part Fair value of any right to reimbursement recognised as an asset IAS (b) Movements in defined benefit obligations References Defined benefit obligations Annex V.Part , 309 Opening balance [present value] IAS (a)(ii) Current service cost IAS (a) Interest cost IAS (b) Contributions paid IAS (f) Actuarial. gains or losses from changes in demographic assumptions IAS (c)(ii) Actuarial. gains or losses from changes in financial assumptions IAS (c)(iii)EN  . References Defined benefit obligations Annex V.Part , 309 Foreign currency exchange increase or. decrease IAS (e) Benefits paid IAS (g) Past service cost, including gains and losses arising from settlements IAS (d) Increase or. decrease through business combinations and disposals IAS (h) Other increases or. decreases Closing balance [present value] IAS (a)(ii); Annex V.Part Staff expenses by type of benefits References Current period Pension and similar expenses Annex V.Part (a) Share based payments IFRS ; Annex V.Part (b) Wages and salaries Annex V.Part (c) Social security contributions Annex V.Part (d) Severance payments IAS , Annex V.Part (e) Other types of staff expenses Annex V.Part (f) STAFF EXPENSESEN.   Staff expenses by category of remuneration and category of staff References Current period Total staff of which: Identified staff of which: Management body (in its management function) and senior management of which: Management body (in its super visory function) Annex V.Part 2.311i (a) Annex V.Part 2.311i Annex V.Part 2.311i (b) Fixed remuneration Annex V.Part 2.311i (a) Variable remuneration Annex V.Part 2.311i (a) Staff expenses other than remuneration STAFF EXPENSES NUMBER OF STAFF Annex V.Part 2.311ii EN L 97/ . 44 Defined benefit plans and employee benefits Components of net defined benefit plan assets and liabilities References National GAAP compatible IFRS Amount Annex V.Part -307 Fair value of defined benefit plan assets IAS (a)(i), 142 Of which: Financial instruments issued by the institution IAS Equity instruments IAS (b) Debt instruments IAS (c) Real estate IAS (d) Other defined benefit plan assets Present value of defined benefit obligations IAS (a)(ii) Effect of the asset ceiling IAS (a)(iii) Net defined benefit assets [Carrying amount] IAS ; Annex V.Part Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] IAS , IAS (d); Annex V.Part Fair value of any right to reimbursement recognised as an asset IAS (b) Movements in defined benefit obligations References National GAAP compatible IFRS Defined benefit obligations Annex V.Part , 309 Opening balance [present value] IAS (a)(ii) Current service cost IAS (a) Interest cost IAS (b) Contributions paid IAS (f) Actuarial. gains or losses from changes in demo graphic assumptions IAS (c)(ii) Actuarial. gains or losses from changes in financial assumptions IAS (c)(iii) Foreign currency exchange increase or. decrease IAS (e)EN.  L 97/ References National GAAP compatible IFRS Defined benefit obligations Annex V.Part , 309 Benefits paid IAS (g) Past service cost, including gains and losses arising from settlements IAS (d) Increase or. decrease through business combinations and disposals IAS (h) Other increases or. decreases Closing balance [present value] IAS (a)(ii); Annex V.Part Staff expenses by type of benefits References National GAAP based on BAD References National GAAP compatible IFRS Current period Pension and similar expenses Annex V.Part (a) Annex V.Part (a) Share based payments Annex V.Part (b) IFRS ; Annex V.Part (b) Wages and salaries Annex V.Part (c) Annex V.Part (c) Social security contributions Annex V.Part (d) Annex V.Part (d) Severance payments Annex V.Part (e) IAS , Annex V.Part (e) Other types of staff expenses Annex V.Part (f) Annex V.Part (f) STAFF EXPENSES Staff expenses by category of remuneration and category of staff References National GAAP based on BAD References National GAAP compatible IFRS Current period Total staff of which: Identified staff of which: Management body (in its management function) and senior management of which: Management body (in its supervisory function) Annex V.Part 2.311i (a) Annex V.Part 2.311i Annex V.Part 2.311i (b) Fixed remuneration Annex V.Part 2.311i (a) Annex V.Part 2.311i (a) Variable remuneration Annex V.Part 2.311i (a) Annex V.Part 2.311i (a)EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Current period Total staff of which: Identified staff of which: Management body (in its management function) and senior management of which: Management body (in its supervisory function) Annex V.Part 2.311i (a) Annex V.Part 2.311i Annex V.Part 2.311i (b) Staff expenses other than remuneration STAFF EXPENSES NUMBER OF STAFF Annex V.Part 2.311ii Annex V.Part 2.311ii  28. DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44) 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.. Components of net defined benefit plan assets and liabilities () 307. The template on components of net defined benefit plan assets and liabilities shall show the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights (IAS (a), (b)). 308. ‘Net defined benefit assets’ shall include, in the event of a surplus, the surplus amounts that shall be recognised in the balance sheet as they are not affected by the limits set up in IAS. The amount of this item and the amount recognised in the memo item ‘Fair value of any right to reimbursement recognized as asset’ shall be included in the item ‘Other assets’ of the balance sheet.. Movements in defined benefit obligations () 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 during the period shall be presented separately. 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’.. Staff expenses by type of benefits () 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;EN.  L 97/ (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 ; (f) ‘Other types of staff expenses’ shall include staff expenses that cannot be allocated to any of the categories above.. Staff expenses by category of remuneration and category of staff () 311i. For reporting of staff expenses by category of remuneration and category of staff, the following definitions shall be used: (a) ‘Fixed remuneration’, ‘variable remuneration’, ‘identified staff’ and ‘management body in its management function’ shall have the same meaning as in the EBA Guidelines ‘on sound remuneration policies under Articles 74(3) and 75(2) of Directive /36/EU and disclosures under Article 450 of Regulation (EU) No 575/’ (EBA/GL//22); (b) ‘Management body’, ‘management body in its supervisory function’ and ‘senior management’ shall comprise staff as defined in points (7), (8) and (9) of Article 3(1) CRD. 311ii. ‘Number of staff’ shall include, as of the reporting reference date, the number of staff, expressed in full time equivalents (FTEs), plus the number of members in the management body expressed in terms of headcount for prudential (CRR) scope of consolidation. Of those, the number of identified staff, and the number of representatives in the management body in its management function and in senior management, as well as the number of representatives in the management body in its supervisory function shall be reported separately.