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Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)
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Commission Implementing Regulation (EU) No 680/2014, C 05.01 – TRANSITIONAL PROVISIONS (CA5.1) is up to date with all changes known to be in force on or before 05 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
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[F1Adjustments to CET1 | Adjustments to AT1 | Adjustments to T2 | Adjustments included in RWAs | Memorandum items | ||||
---|---|---|---|---|---|---|---|---|
Applicable percentage | Eligible amount without transitional provisions | |||||||
Code | ID | Item | 010 | 020 | 030 | 040 | 050 | 060 |
010 | 1 | TOTAL ADJUSTMENTS | ||||||
020 | 1.1 | GRANDFATHERED INSTRUMENTS | link to {CA1;r220} | link to {CA1;r660} | link to {CA1;r880} | |||
030 | 1.1.1 | Grandfathered instruments: Instruments constituting state aid | ||||||
040 | 1.1.1.1 | Instruments that qualified as own funds according to 2006/48/EC | ||||||
050 | 1.1.1.2 | Instruments issued by institutions that are incorporated in a Member State that is subject to an Economic Adjustment Programme | ||||||
060 | 1.1.2 | Instruments not constituting state aid | link to {CA5.2; r010;c060} | link to {CA5.2; r020;c060} | link to {CA5.2; r090;c060} | |||
070 | 1.2 | MINORITY INTERESTS AND EQUIVALENTS | link to {CA1;r240} | link to {CA1;r680} | link to {CA1;r900} | |||
080 | 1.2.1 | Capital instruments and items that do not qualify as minority interests | ||||||
090 | 1.2.2 | Transitional recognition in consolidated own funds of minority interests | ||||||
091 | 1.2.3 | Transitional recognition in consolidated own funds of qualifying Additional Tier 1 capital | ||||||
092 | 1.2.4 | Transitional recognition in consolidated own funds of qualifying Tier 2 capital | ||||||
100 | 1.3 | OTHER TRANSITIONAL ADJUSTMENTS | link to {CA1;r520} | link to {CA1;r730} | link to {CA1;r960} | |||
110 | 1.3.1 | Unrealised gains and losses | ||||||
120 | 1.3.1.1 | Unrealised gains | ||||||
130 | 1.3.1.2 | Unrealised losses | ||||||
133 | 1.3.1.3. | Unrealised gains on exposures to central governments classified in the ‘Available for sale’ category of EU-endorsed IAS39 | ||||||
136 | 1.3.1.4. | Unrealised loss on exposures to central governments classified in the ‘Available for sale’ category of EU-endorsed IAS39 | ||||||
138 | 1.3.1.5. | Fair value gains and losses arising from the institution’s own credit risk related to derivative liabilities | ||||||
140 | 1.3.2 | Deductions | ||||||
150 | 1.3.2.1 | Losses for the current financial year | ||||||
160 | 1.3.2.2 | Intangible assets | ||||||
170 | 1.3.2.3 | Deferred tax assets that rely on future profitability and do not arise from temporary differences | ||||||
180 | 1.3.2.4 | IRB shortfall of provisions to expected losses | ||||||
190 | 1.3.2.5 | Defined benefit pension fund assets | ||||||
194 | 1.3.2.5* | of which: Introduction of amendments to IAS 19 – positive item | ||||||
198 | 1.3.2.5** | of which: Introduction of amendments to IAS 19 – negative item | ||||||
200 | 1.3.2.6 | Own instruments | ||||||
210 | 1.3.2.6.1 | Own CET1 instruments | ||||||
211 | 1.3.2.6.1** | of which: Direct holdings | ||||||
212 | 1.3.2.6.1* | of which: Indirect holdings | ||||||
220 | 1.3.2.6.2 | Own AT1 instruments | ||||||
221 | 1.3.2.6.2** | of which: Direct holdings | ||||||
222 | 1.3.2.6.2* | of which: Indirect holdings | ||||||
230 | 1.3.2.6.3 | Own T2 instruments | ||||||
231 | 1.3.2.6.3* | of which: Direct holdings | ||||||
232 | 1.3.2.6.3** | of which: Indirect holdings | ||||||
240 | 1.3.2.7 | Reciprocal cross holdings | ||||||
250 | 1.3.2.7.1 | Reciprocal cross holdings in CET1 Capital | ||||||
260 | 1.3.2.7.1.1 | Reciprocal cross holdings in CET1 Capital of financial sector entities where the institution does not have a significant investment | ||||||
270 | 1.3.2.7.1.2 | Reciprocal cross holdings in CET1 Capital of financial sector entities where the institution has a significant investment | ||||||
280 | 1.3.2.7.2 | Reciprocal cross holdings in AT1 Capital | ||||||
290 | 1.3.2.7.2.1 | Reciprocal cross holdings in AT1 Capital of financial sector entities where the institution does not have a significant investment | ||||||
300 | 1.3.2.7.2.2 | Reciprocal cross holdings in AT1 Capital of financial sector entities where the institution has a significant investment | ||||||
310 | 1.3.2.7.3 | Reciprocal cross holdings in T2 Capital | ||||||
320 | 1.3.2.7.3.1 | Reciprocal cross holdings in T2 Capital of financial sector entities where the institution does not have a significant investment | ||||||
330 | 1.3.2.7.3.2 | Reciprocal cross holdings in T2 Capital of financial sector entities where the institution has a significant investment | ||||||
340 | 1.3.2.8 | Own funds instruments of financial sector entities where the institution does not have a significant investment | ||||||
350 | 1.3.2.8.1 | CET1 instruments of financial sector entities where the institution does not have a significant investment | ||||||
360 | 1.3.2.8.2 | AT1 instruments of financial sector entities where the institution does not have a significant investment | ||||||
370 | 1.3.2.8.3 | T2 instruments of financial sector entities where the institution does not have a significant investment | ||||||
380 | 1.3.2.9 | Deferred tax assets that are dependent on future profitability and arise from temporary differences and CET1 instruments of financial sector entities where the institution has a significant investment | ||||||
385 | 1.3.2.9a | Deferred tax assets that are dependent on future profitability and arise from temporary differences | ||||||
390 | 1.3.2.10 | Own funds instruments of financial sector entities where the institution has a significant investment | ||||||
400 | 1.3.2.10.1 | CET1 instruments of financial sector entities where the institution has a significant investment | ||||||
410 | 1.3.2.10.2 | AT1 instruments of financial sector entities where the institution has a significant investment | ||||||
420 | 1.3.2.10.3 | T2 instruments of financial sector entities where the institution has a significant investment | ||||||
425 | 1.3.2.11 | Exemption from deduction of Equity Holdings in Insurance Companies from CET 1 Items | ||||||
430 | 1.3.3 | Additional filters and deductions | ||||||
440 | 1.3.4 | Adjustments due to IFRS 9 transitional arrangements | ] |
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
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