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)

[F142. Tangible and intangible assets: carrying amount by measurement method U.K.

ANNEX III Table 78: rows 1 - 13

[F1References Annex V.Part 2.302 Carrying amount
of which: right-of-use assets
IFRS 16.47(a), 53(j), Annex V.Part 2.303i
010 020
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 2.303
080 Revaluation model IAS 38.75-87, 124(a)(ii)
090 Cost model IAS 38.74 ]

Textual Amendments