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Commission Implementing Regulation (EU) No 680/2014Dangos y teitl llawn
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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Changes over time for: ANNEX III
Version Superseded: 21/02/2015
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Point in time view as at 16/04/2014.
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Commission Implementing Regulation (EU) No 680/2014, ANNEX III 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.
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ANNEX IIIU.K.REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
ANNEX III Table 1: rows 1 - 87
1. Balance Sheet Statement [Statement of Financial Position] U.K.
1.1 Assets U.K.
ANNEX III Table 2: rows 1 - 40
1.2 Liabilities U.K.
ANNEX III Table 3: rows 1 - 32
1.3 Equity U.K.
ANNEX III Table 4: rows 1 - 37
2. Statement of profit or loss U.K.
ANNEX III Table 5: rows 1 - 71
3. Statement of comprehensive income U.K.
ANNEX III Table 6: rows 1 - 38
4. Breakdown of financial assets by instrument and by counterparty sector U.K.
4.1 Financial assets held for trading U.K.
ANNEX III Table 7: rows 1 - 21
4.2 Financial assets designated at fair value through profit or loss U.K.
ANNEX III Table 8: rows 1 - 22
4.3 Available-for-sale financial assets U.K.
ANNEX III Table 9: rows 1 - 22
4.4 Loans and receivables and held-to-maturity investments U.K.
ANNEX III Table 10: rows 1 - 31
4.5 Subordinated financial assets U.K.
| References | Carrying amount | ||
|---|---|---|---|
| 010 | |||
| 010 | Loans and advances | Annex V.Part 1.24, 27 | |
| 020 | Debt securities | Annex V.Part 1.24, 26 | |
| 030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Annex V.Part 2.40, 54 | |
5. Breakdown of Loan and advances by product U.K.
ANNEX III Table 12: rows 1 - 16
6. Breakdown of loans and advances to non-financial corporations by NACE codes U.K.
ANNEX III Table 13: rows 1 - 23
7. Financial assets subject to impairment that are past due or impaired U.K.
ANNEX III Table 14: rows 1 - 36
8. Breakdown of financial liabilities U.K.
8.1 Breakdown of financial liabilities by product and by counterparty sector U.K.
ANNEX III Table 15: rows 1 - 49
8.2. Subordinated financial liabilities U.K.
| Carriyng amount | ||||
|---|---|---|---|---|
| References | Designated at fair value through profit or loss | At amortized cost | ||
| IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 | |||
| 010 | 020 | |||
| 010 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ||
| 020 | Debt securities issued | Annex V.Part 1.31 | ||
| 030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.53-54 | ||
9. Loan commitments, financial guarantees and other commitments U.K.
9.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.
ANNEX III Table 17: rows 1 - 27
9.2 Loan commitments, financial guarantees and other commitments received U.K.
ANNEX III Table 18: rows 1 - 24
10. Derivatives - Trading U.K.
ANNEX III Table 19: rows 1 - 36
11. Derivatives - Hedge accounting U.K.
11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge U.K.
ANNEX III Table 20: rows 1 - 57
12. Movements in allowances for credit losses and impairment of equity instruments U.K.
ANNEX III Table 21: rows 1 - 36
13. Collateral and guarantees received U.K.
13.1 Breakdown of loans and advances by collateral and guarantees U.K.
ANNEX III Table 22: rows 1 - 9
13.2 Collateral obtained by taking possession during the period [held at the reporting date] U.K.
| References | Carrying amount | ||
|---|---|---|---|
| 010 | |||
| 010 | Non-current assets held-for-sale | IFRS 7.38(a) | |
| 020 | Property, plant and equipment | IFRS 7.38(a) | |
| 030 | Investment property | IFRS 7.38(a) | |
| 040 | Equity and debt instruments | IFRS 7.38(a) | |
| 050 | Other | IFRS 7.38(a) | |
| 060 | Total | ||
13.3 Collateral obtained by taking possession [tangible assets] accumulated U.K.
| References | Carrying amount | ||
|---|---|---|---|
| 010 | |||
| 010 | Foreclosure [tangible assets] | IFRS 7.38(a); Annex V.Part 2.84 | |
14. Fair value hierachy: financial instruments at fair value U.K.
ANNEX III Table 25: rows 1 - 31
15. Derecognition and financial liabilities associated with transferred financial assets U.K.
ANNEX III Table 26: rows 1 - 24
16. Breakdown of selected statement of profit or loss items U.K.
16.1 Interest income and expenses by instrument and counterparty sector U.K.
ANNEX III Table 27: rows 1 - 31
16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument U.K.
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 010 | Equity instruments | IAS 32.11 | |
| 020 | Debt securities | Annex V.Part 1.26 | |
| 030 | Loans and advances | Annex V.Part 1.27 | |
| 040 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | |
| 050 | Debt securities issued | Annex V.Part 1.31 | |
| 060 | Other financial liabilities | Annex V.Part 1.32-34 | |
| 070 | GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(v-vii); IAS 39.55(a) | |
16.3 Gains or losses on financial assets and liabilities held for trading by instrument U.K.
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 010 | Derivatives | IAS 39.9 | |
| 020 | Equity instruments | IAS 32.11 | |
| 030 | Debt securities | Annex V.Part 1.26 | |
| 040 | Loans and advances | Annex V.Part 1.27 | |
| 050 | Short positions | IAS 39 AG 15(b) | |
| 060 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | |
| 070 | Debt securities issued | Annex V.Part 1.31 | |
| 080 | Other financial liabilities | Annex V.Part 1.32-34 | |
| 090 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) | |
16.4. Gains or losses on financial assets and liabilities held for trading by risk U.K.
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 010 | Interest rate instruments and related derivatives | Annex V.Part 2.99(a) | |
| 020 | Equity instruments and related derivatives | Annex V.Part 2.99(b) | |
| 030 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.99(c) | |
| 040 | Credit risk instruments and related derivatives | Annex V.Part 2.99(d) | |
| 050 | Derivatives related with commodities | Annex V.Part 2.99(e) | |
| 060 | Other | Annex V.Part 2.99(f) | |
| 070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) | |
16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument U.K.
| References | Current period | Accumulated changes in fair value due to credit risk | ||
|---|---|---|---|---|
| Annex V.Part 2.100 | ||||
| 010 | 020 | |||
| 010 | Equity instruments | IAS 32.11 | ||
| 020 | Debt securities | Annex V.Part 1.26 | ||
| 030 | Loans and advances | Annex V.Part 1.27 | ||
| 040 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | ||
| 050 | Debt securities issued | Annex V.Part 1.31 | ||
| 060 | Other financial liabilities | Annex V.Part 1.32-34 | ||
| 070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(i) | ||
16.6 Gains or losses from hedge accounting U.K.
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 010 | Fair value changes of the hedging instrument [including discontinuation] | IFRS 7.24(a)(i) | |
| 020 | Fair value changes of the hedged item attributable to the hedged risk | IFRS 7.24(a)(ii) | |
| 030 | Ineffectiveness in profit or loss from cash flow hedges | IFRS 7.24(b) | |
| 040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | IFRS 7.24(c) | |
| 050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET | IFRS 7.24 | |
16.7 Impairment on financial and non-financial assets U.K.
ANNEX III Table 33: rows 1 - 19
17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet U.K.
17.1 Assets U.K.
ANNEX III Table 34: rows 1 - 39
17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.
| References | Accounting scope of consolidation [Nominal amount] | ||
|---|---|---|---|
| 010 | |||
| 010 | Loan commitments given | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 | |
| 020 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | |
| 030 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | |
| 040 | OFF-BALANCE SHEET EXPOSURES | ||
17.3 Liabilities and equity U.K.
ANNEX III Table 36: rows 1 - 41
18. Performing and non-performing exposures U.K.
19. Forborne exposures U.K.
20. Geographical breakdown U.K.
20.1 Geographical breakdown of assets by location of the activities U.K.
ANNEX III Table 37: rows 1 - 36
20.2 Geographical breakdown of liabilities by location of the activities U.K.
ANNEX III Table 38: rows 1 - 26
20.3 Geographical breakdown of statement of profit or loss items by location of the activities U.K.
ANNEX III Table 39: rows 1 - 34
20.4 Geographical breakdown of assets by residence of the counterparty U.K.
ANNEX III Table 40: rows 1 - 28
20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty U.K.
| z-axis | Country of residence of the counterparty | ||||
|---|---|---|---|---|---|
| References | Nominal amount | of which: defaulted | Provisions for commitments and guarantees given | ||
| Annex V.Part 2.62 | Annex V.Part 2.61 | ||||
| 010 | 020 | 030 | |||
| 010 | Loan commitments given | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 | |||
| 020 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | |||
| 030 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | |||
20.6 Geographical breakdown of liabilities by residence of the counterparty U.K.
ANNEX III Table 42: rows 1 - 17
20.7 Breakdown of loans and advances to non-financial corporations by NACE codes and by residence of the counterparty U.K.
ANNEX III Table 43: rows 1 - 24
21. Tangible and intangible assets: assets subject to operating lease U.K.
| References | Carrying amount | ||
|---|---|---|---|
| Annex V.Part 2.110-111 | |||
| 010 | |||
| 010 | Property plant and equipment | IAS 16.6; IAS 1.54(a) | |
| 020 | Revaluation model | IAS 17.49; IAS 16.31, 73(a)(d) | |
| 030 | Cost model | IAS 17.49; IAS 16.30, 73(a)(d) | |
| 040 | Investment property | IAS 40.IN5; IAS 1.54(b) | |
| 050 | Fair value model | IAS 17.49; IAS 40.33-55, 76 | |
| 060 | Cost model | IAS 17.49; IAS 40.56,79(c) | |
| 070 | Other intangible assets | IAS 38.8, 118 | |
| 080 | Revaluation model | IAS 17.49; IAS 38.75-87, 124(a)(ii) | |
| 090 | Cost model | IAS 17.49; IAS 38.74 | |
22. Asset management, custody and other service functions U.K.
22.1 Fee and commission income and expenses by activity U.K.
ANNEX III Table 45: rows 1 - 31
22.2 Assets involved in the services provided U.K.
ANNEX III Table 46: rows 1 - 19
30. Off-balance sheet activities: Interests in unconsolidated structured entities U.K.
30.1 Interests in unconsolidated structured entities U.K.
| References | Carrying amount of financialassets recognisedin the balance sheet | Of which: liquidity support drawn | Fair value of liquidity support drawn | Carrying amount of financialliabilities recognisedin the balance sheet | Nominal amount of off-balance sheetitems given by thereporting–institution | Of which: Nominal amount ofloan commitments given | Losses incurred by the reportinginstitution in the current period | ||
|---|---|---|---|---|---|---|---|---|---|
| IFRS 12.29(a) | IFRS 12.29(a); Annex V.Part 2.118 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b) | |||||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | |||
| 010 | Total | ||||||||
30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities U.K.
ANNEX III Table 48: rows 1 - 18
31. Related parties U.K.
31.1 Related parties: amounts payable to and amounts receivable from U.K.
ANNEX III Table 49: rows 1 - 17
31.2 Related parties: expenses and income generated by transactions with U.K.
ANNEX III Table 50: rows 1 - 12
40. Group structure U.K.
40.1 Group structure: ”entity-by-entity” U.K.
ANNEX III Table 51: rows 1 - 4
40.2 Group structure: ”instrument-by-instrument” U.K.
| Security code | Entity code | Holding company LEI code | Holding company code | Holding company name | Accumulated equity interest (%) | Carrying amount | Acquisition cost |
|---|---|---|---|---|---|---|---|
| Annex V.Part 2.125(a) | Annex V.Part 2.124(b), 125(c) | Annex V.Part 2.125(b) | Annex V.Part 2.124(j), 125(c) | Annex V.Part 2.124(o), 125(c) | Annex V.Part 2.124(p), 125(c) | ||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 |
41. Fair value U.K.
41.1 Fair value hierarchy: financial instruments at amortised cost U.K.
ANNEX III Table 53: rows 1 - 14
41.2 Use of the Fair Value Option U.K.
ANNEX III Table 54: rows 1 - 13
41.3 Hybrid financial instruments not designated at fair value through profit or loss U.K.
| Rest of separable hybrid contracts [not designated at fair value through profit or loss] | References | Carrying amount | |
|---|---|---|---|
| FINANCIAL ASSETS | 010 | ||
| 010 | Financial assets held for trading | IAS 39.9; Annex V.Part 2.129 | |
| 020 | Available-for-sale [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
| 030 | Loans and receivables [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
| 040 | Held-to-maturity investments [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
| FINANCIAL LIABILITES | |||
| 050 | Financial liabilities held for trading | IAS 39.9; Annex V.Part 2.129 | |
| 060 | Financial liabilities measured at amortized cost [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
42. Tangible and intangible assets: carrying amount by measurement method U.K.
| References | Carrying amount | ||
|---|---|---|---|
| 010 | |||
| 010 | Property plant and equipment | IAS 16.6; IAS 16.29; IAS 1.54(a) | |
| 020 | Revaluation model | IAS 16.31, 73(a),(d) | |
| 030 | Cost model | IAS 16.30, 73(a),(d) | |
| 040 | Investment property | IAS 40.5, 30; IAS 1.54(b) | |
| 050 | Fair value model | IAS 40,33-55, 76 | |
| 060 | Cost model | IAS 40.56, 79(c) | |
| 070 | Other intangible assets | IAS 38.8, 118, 122 ; Annex V.Part 2.132 | |
| 080 | Revaluation model | IAS 38.75-87, 124(a)(ii) | |
| 090 | Cost model | IAS 38.74 | |
43. Provisions U.K.
ANNEX III Table 57: rows 1 - 11
44. Defined benefit plans and employee benefits U.K.
44.1 Components of net defined benefit plan assets and liabilities U.K.
| References | Amount | ||
|---|---|---|---|
| 010 | |||
| 010 | Fair value of defined benefit plan assets | IAS 19.140(a)(i), 142 | |
| 020 | Of which: Financial instruments issued by the institution | IAS 19.143 | |
| 030 | Equity instruments | IAS 19.142(b) | |
| 040 | Debt instruments | IAS 19.142(c) | |
| 050 | Real estate | IAS 19.142(d) | |
| 060 | Other defined benefit plan assets | ||
| 070 | Present value of defined benefit obligations | IAS 19.140(a)(ii) | |
| 080 | Effect of the asset ceiling | IAS 19.140(a)(iii) | |
| 090 | Net defined benefit assets [Carrying amount] | IAS 19.63; Annex V.Part 2.136 | |
| 100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.7 | |
| 110 | Memo item: Fair value of any right to reimbursement recognised as an asset | IAS 19.140(b) | |
44.2 Movements in defined benefit obligations U.K.
ANNEX III Table 59: rows 1 - 14
44.3 Memo items [related to staff expenses] U.K.
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 010 | Pension and similar expenses | Annex V.Part 2.139(a) | |
| 020 | Share based payments | IFRS 2.44; Annex V.Part 2.139(b) | |
45. Breakdown of selected items of statement of profit or loss U.K.
45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio U.K.
| References | Current period | Changes in fair value due to credit risk | ||
|---|---|---|---|---|
| 010 | 020 | |||
| 010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IAS 39.55(a) | ||
| 020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IAS 39.55(a) | ||
| 030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.20(a)(i) | ||
45.2 Gains or losses on derecognition of non-financial assets other than held for sale U.K.
| References | Current period | ||
|---|---|---|---|
| 010 | |||
| 020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) | |
| 030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) | |
| 040 | Other assets | IAS 1.34 (a) | |
| 050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 | |
45.3 Other operating income and expenses U.K.
| References | Income | Expenses | ||
|---|---|---|---|---|
| 010 | 020 | |||
| 010 | Changes in fair value in tangible assets measured using the fair value model | IAS 40.76(d); Annex V.Part 2.141 | ||
| 020 | Investment property | IAS 40.75(f); Annex V.Part 2.141 | ||
| 030 | Operating leases other than investment property | IAS 17.50, 51, 56(b); Annex V.Part 2.142 | ||
| 040 | Other | Annex V.Part 2.143 | ||
| 050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.141-142 | ||
46. Statement of changes in equity U.K.
ANNEX III Table 64: rows 1 - 25
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Ar gyfer unrhyw fersiynau a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig, bydd y dyddiad yn cyd-fynd â’r dyddiad cynharaf y daeth y newid (e.e. ychwanegiad, diddymiad neu gyfnewidiad) a weithredwyd i rym. Am ragor o wybodaeth gweler ein canllaw i ddeddfwriaeth ddiwygiedig ar Ddeall Deddfwriaeth.
Rhagor o Adnoddau
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
- y PDF print gwreiddiol y fel adopted fersiwn a ddefnyddiwyd am y copi print
- slipiau cywiro
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys
- rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
- manylion rhoi grym a newid cyffredinol
- pob fformat o’r holl ddogfennau cysylltiedig
- dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.