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)

[F1 ANNEX III U.K. REPLACES ANNEX III – REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

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).

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 31: rows 1 - 36

		[F1 References	Current period
			Income	Expenses
			Annex V.Part 2.187, 189	Annex V.Part 2.188, 190
			010	020
010	Derivatives -Trading	IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193
015	of which: interest income from derivatives in economic hedges	Annex V.Part 2.193
020	Debt securities	Annex V.Part 1.31, 44(b)
030	Central banks	Annex V.Part 1.42(a)
040	General governments	Annex V.Part 1.42(b)
050	Credit institutions	Annex V.Part 1.42(c)
060	Other financial corporations	Annex V.Part 1.42(d)
070	Non-financial corporations	Annex V.Part 1.42(e)
080	Loans and advances	Annex V.Part 1.32, 44(a)
090	Central banks	Annex V.Part 1.42(a)
100	General governments	Annex V.Part 1.42(b)
110	Credit institutions	Annex V.Part 1.42(c)
120	Other financial corporations	Annex V.Part 1.42(d)
130	Non-financial corporations	Annex V.Part 1.42(e)
140	Households	Annex V.Part 1.42(f)
141	of which: lending for house purchase	Annex V.Part 2.88(b), 194i
142	of which: credit for consumption	Annex V.Part 2.88(a), 194i
150	Other assets	Annex V.Part 2.5
160	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
170	Central banks	Annex V.Part 1.42(a)
180	General governments	Annex V.Part 1.42(b)
190	Credit institutions	Annex V.Part 1.42(c)
200	Other financial corporations	Annex V.Part 1.42(d)
210	Non-financial corporations	Annex V.Part 1.42(e)
220	Households	Annex V.Part 1.42(f)
230	Debt securities issued	Annex V.Part 1.37
240	Other financial liabilities	Annex V.Part 1.32-34, Part 2.191
250	Derivatives – Hedge accounting, interest rate risk	Annex V.Part 2.192
260	Other Liabilities	Annex V.Part 1.38-41
270	INTEREST	IAS 1.97
280	of which: interest-income on credit impaired financial assets	IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194
290	of which: interest from leases	IFRS 16.38 (a), 49, Annex V.Part 2.194ii		]