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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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11. Derivatives - Hedge accounting

11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

ANNEX III Table 20: rows 1 - 57
By product or by type of market References Carrying amount Notional amount
Assets Liabilities Total Hedging of which: sold
Annex V.Part 2.69 Annex V.Part 2.69 Annex V.Part 2.70, 71 Annex V.Part 2.72
010020030040
010 Interest rate Annex V.Part 2.67(a)
020OTC options
030OTC other
040Organized market options
050Organized market other
060 Equity Annex V.Part 2.67(b)
070OTC options
080OTC other
090Organized market options
100Organized market other
110 Foreign exchange and gold Annex V.Part 2.67(c)
120OTC options
130OTC other
140Organized market options
150Organized market other
160 Credit Annex V.Part 2.67(d)
170Credit default swap
180Credit spread option
190Total return swap
200Other
210 Commodity Annex V.Part 2.67(e)
220 Other Annex V.Part 2.67(f)
230 FAIR VALUE HEDGES IFRS 7.22(b); IAS 39.86(a)
240 Interest rate Annex V.Part 2.67(a)
250OTC options
260OTC other
270Organized market options
280Organized market other
290 Equity Annex V.Part 2.67(b)
300OTC options
310OTC other
320Organized market options
330Organized market other
340 Foreign exchange and gold Annex V.Part 2.67(c)
350OTC options
360OTC other
370Organized market options
380Organized market other
390 Credit Annex V.Part 2.67(d)
400Credit default swap
410Credit spread option
420Total return swap
430Other
440 Commodity Annex V.Part 2.67(e)
450 Other Annex V.Part 2.67(f)
460 CASH FLOW HEDGES IFRS 7.22(b); IAS 39.86(b)
470 HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION IFRS 7.22(b); IAS 39.86(c)
480 PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK IAS 39.89A, IE 1-31
490 PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK IAS 39 IG F6 1-3
500 DERIVATIVES-HEDGE ACCOUNTING IFRS 7.22(b); IAS 39.9
510of which: OTC - credit institutions Annex V.Part 1.35(c), 2.75(a)
520of which: OTC - other financial corporations Annex V.Part 1.35(d), 2.75(b)
530of which: OTC - rest Annex V.Part 2.75(c)

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