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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 1.3
- Annex III Table 4
- ANNEX III Table 4:...
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Changes over time for: ANNEX III Table 4: rows 1 - 43
Status:
Point in time view as at 31/01/2020.
Changes to legislation:
Commission Implementing Regulation (EU) No 680/2014, ANNEX III Table 4: rows 1 - 43 is up to date with all changes known to be in force on or before 05 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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ANNEX III Table 4: rows 1 - 43
| [F1References | Breakdown in table | Carrying amount | ||
|---|---|---|---|---|
| 010 | ||||
| 010 | Capital | IAS 1.54(r), BAD art 22 | 46 | |
| 020 | Paid up capital | IAS 1.78(e) | ||
| 030 | Unpaid capital which has been called up | Annex V.Part 2.14 | ||
| 040 | Share premium | IAS 1.78(e); CRR art 4(1)(124) | 46 | |
| 050 | Equity instruments issued other than capital | Annex V.Part 2.18-19 | 46 | |
| 060 | Equity component of compound financial instruments | IAS 32.28-29; Annex V.Part 2.18 | ||
| 070 | Other equity instruments issued | Annex V.Part 2.19 | ||
| 080 | Other equity | IFRS 2.10; Annex V.Part 2.20 | ||
| 090 | Accumulated other comprehensive income | CRR art 4(1)(100) | 46 | |
| 095 | Items that will not be reclassified to profit or loss | IAS 1.82A(a) | ||
| 100 | Tangible assets | IAS 16.39-41 | ||
| 110 | Intangible assets | IAS 38.85-87 | ||
| 120 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.120(c) | ||
| 122 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | ||
| 124 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | ||
| 320 | Fair value changes of equity instruments measured at fair value through other comprehensive income | IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21 | ||
| 330 | Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income | IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22 | ||
| 340 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22 | ||
| 350 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57 | ||
| 360 | Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23 | ||
| 128 | Items that may be reclassified to profit or loss | IAS 1.82A(a) (ii) | ||
| 130 | Hedge of net investments in foreign operations [effective portion] | IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24 | ||
| 140 | Foreign currency translation | IAS 21.52(b); IAS 21.32, 38-49 | ||
| 150 | Hedging derivatives. Cash flow hedges reserve [effective portion] | IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25 | ||
| 155 | Fair value changes of debt instruments measured at fair value through other comprehensive income | IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26 | ||
| 165 | Hedging instruments [not designated elements] | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60 | ||
| 170 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | ||
| 180 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | ||
| 190 | Retained earnings | CRR art 4(1)(123) | ||
| 200 | Revaluation reserves | IFRS 1.30, D5-D8; Annex V.Part 2.28 | ||
| 210 | Other reserves | IAS 1.54; IAS 1.78(e) | ||
| 220 | Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method | IAS 28.11; Annex V.Part 2.29 | ||
| 230 | Other | Annex V.Part 2.29 | ||
| 240 | (-) Treasury shares | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 | 46 | |
| 250 | Profit or loss attributable to owners of the parent | IAS 1.81B (b)(ii) | 2 | |
| 260 | (-) Interim dividends | IAS 32.35 | ||
| 270 | Minority interests [Non-controlling interests] | IAS 1.54(q) | ||
| 280 | Accumulated Other Comprehensive Income | CRR art 4(1)(100) | 46 | |
| 290 | Other items | 46 | ||
| 300 | TOTAL EQUITY | IAS 1.9(c), IG 6 | 46 | |
| 310 | TOTAL EQUITY AND TOTAL LIABILITIES | IAS 1.IG6 | ] | |
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards 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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