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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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- Rheoliadau yn deillio o’r UE
- 2014 No. 680
- ANNEX III
- Division 1.
- Division 1.2
- Annex III Table 3
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Rhagor o Adnoddau
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Changes over time for:
Changes to legislation:
Commission Implementing Regulation (EU) No 680/2014 is up to date with all changes known to be in force on or before 04 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Annex III Table 3:
- Regulation revoked by 2023 c. 29 Sch. 1 Pt. 1 3
- Regulation revoked by S.I. 2021/1078, reg. 13(2)(aa) (as inserted) by S.I. 2021/1376 reg. 32(7)(a)(i) (This amendment not applied to legislation.gov.uk. The affected provision Pt. 2 (PRA) was modified by a non-legislative instrument (Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019) and is not present in the text of the retained EU legislation. Details of the non-legislative modifications can be found on the Bank of England's website on the page entitled 'The Bank of England's amendments to financial services legislation under the European Union (Withdrawal) Act 2018')
Newidiadau ac effeithiau heb eu gweithredu eto ar yr eitem ddeddfwriaeth gyfan a’r darpariaethau cysylltiedig.
- Art. 1(a)-(c) omitted by S.I. 2021/1078 reg. 13(4)(a) (amending provision omitted by S.I. 2021/1376)
- Art. 1(e)-(g) omitted by S.I. 2021/1078 reg. 13(4)(a) (amending provision omitted by S.I. 2021/1376)
ANNEX III Table 3: rows 1 - 33
| [F1References | Breakdown in table | Carrying amount | ||
|---|---|---|---|---|
| Annex V.Part 1.27 | ||||
| 010 | ||||
| 010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | 8 | |
| 020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | 10 | |
| 030 | Short positions | IFRS 9.BA7(b) | 8 | |
| 040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | |
| 050 | Debt securities issued | Annex V.Part 1.37 | 8 | |
| 060 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | |
| 070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | 8 | |
| 080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | |
| 090 | Debt securities issued | Annex V.Part 1.37 | 8 | |
| 100 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | |
| 110 | Financial liabilities measured at amortised cost | IFRS 7.8(g); IFRS 9.4.2.1 | 8 | |
| 120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | |
| 130 | Debt securities issued | Annex V.Part 1.37 | 8 | |
| 140 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | |
| 150 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.26 | 11 | |
| 160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b), IFRS 9.6.5.8 | ||
| 170 | Provisions | IAS 37.10; IAS 1.54(l) | 43 | |
| 180 | Pensions and other post employment defined benefit obligations | IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 | 43 | |
| 190 | Other long term employee benefits | IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 | 43 | |
| 200 | Restructuring | IAS 37.71, 84(a) | 43 | |
| 210 | Pending legal issues and tax litigation | IAS 37.Appendix C. Examples 6 and 10 | 43 | |
| 220 | Commitments and guarantees given | IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 | 9 12 43 | |
| 230 | Other provisions | IAS 37.14 | 43 | |
| 240 | Tax liabilities | IAS 1.54(n-o) | ||
| 250 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | ||
| 260 | Deferred tax liabilities | IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) | ||
| 270 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | ||
| 280 | Other liabilities | Annex V.Part 2.13 | ||
| 290 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | ||
| 300 | TOTAL LIABILITIES | IAS 1.9(b);IG 6 | ] | |
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).
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