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)

References Current period
Annex V. Part 2.197-198
010
010 Derivatives IFRS 9.Appendix A, .BA.1, .BA.7(a)
015 of which: Economic hedges with use of the fair value option IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199
020 Equity instruments IAS 32.11
030 Debt securities Annex V.Part 1.31
040 Loans and advances Annex V.Part 1.32
050 Short positions IFRS 9.BA.7(b)
060 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
070 Debt securities issued Annex V.Part 1.37
080 Other financial liabilities Annex V.Part 1.38-41
090 GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i)
095 of which: gains and losses due to the reclassification of assets at amortised cost IFRS 9.5.6.2; annex V.Part 2.199 ] ]