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) (c. 680)

ANNEX III REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

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
			010	020	030	040
010	Interest rate	Annex V.Part 2.67(a)
020	OTC options
030	OTC other
040	Organized market options
050	Organized market other
060	Equity	Annex V.Part 2.67(b)
070	OTC options
080	OTC other
090	Organized market options
100	Organized market other
110	Foreign exchange and gold	Annex V.Part 2.67(c)
120	OTC options
130	OTC other
140	Organized market options
150	Organized market other
160	Credit	Annex V.Part 2.67(d)
170	Credit default swap
180	Credit spread option
190	Total return swap
200	Other
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)
250	OTC options
260	OTC other
270	Organized market options
280	Organized market other
290	Equity	Annex V.Part 2.67(b)
300	OTC options
310	OTC other
320	Organized market options
330	Organized market other
340	Foreign exchange and gold	Annex V.Part 2.67(c)
350	OTC options
360	OTC other
370	Organized market options
380	Organized market other
390	Credit	Annex V.Part 2.67(d)
400	Credit default swap
410	Credit spread option
420	Total return swap
430	Other
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
510	of which: OTC - credit institutions	Annex V.Part 1.35(c), 2.75(a)
520	of which: OTC - other financial corporations	Annex V.Part 1.35(d), 2.75(b)
530	of which: OTC - rest	Annex V.Part 2.75(c)