- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (11/07/2023)
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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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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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[F1References | Current period | ||
---|---|---|---|
010 | |||
010 | Profit or (-) loss for the year | IAS 1.7, IG6 | |
020 | Other comprehensive income | IAS 1.7, IG6 | |
030 | Items that will not be reclassified to profit or loss | IAS 1.82A(a)(i) | |
040 | Tangible assets | IAS 1.7, IG6; IAS 16.39-40 | |
050 | Intangible assets | IAS 1.7; IAS 38.85-86 | |
060 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.120(c) | |
070 | Non-current assets and disposal groups held for sale | IFRS 5.38 | |
080 | Share of other recognised income and expense of entities accounted for using the equity method | IAS 1.IG6; IAS 28.10 | |
081 | Fair value changes of equity instruments measured at fair value through other comprehensive income | IAS 1.7(d) | |
083 | Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net | IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57 | |
084 | 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 2.57 | |
085 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57 | |
086 | Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | IAS 1.7(f) | |
090 | Income tax relating to items that will not be reclassified | IAS 1.91(b); Annex V.Part 2.66 | |
100 | Items that may be reclassified to profit or loss | IAS 1.82A(a)(ii) | |
110 | Hedge of net investments in foreign operations [effective portion] | IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58 | |
120 | Valuation gains or (-) losses taken to equity | IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58 | |
130 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59 | |
140 | Other reclassifications | Annex V.Part 2.65 | |
150 | Foreign currency translation | IAS 1.7, IG6; IAS 21.52(b) | |
160 | Translation gains or (-) losses taken to equity | IAS 21.32, 38-47 | |
170 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49 | |
180 | Other reclassifications | Annex V.Part 2.65 | |
190 | Cash flow hedges [effective portion] | IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a); | |
200 | Valuation gains or (-) losses taken to equity | IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a) | |
210 | Transferred to profit or loss | IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59 | |
220 | Transferred to initial carrying amount of hedged items | IAS 1.IG6;IFRS 9.6.5.11(d)(i) | |
230 | Other reclassifications | Annex V.Part 2.65 | |
231 | Hedging instruments [not designated elements] | IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60 | |
232 | Valuation gains or (-) losses taken to equity | IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16; IFRS 7.24E (b)(c) | |
233 | Transferred to profit or loss | IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61 | |
234 | Other reclassifications | Annex V.Part 2.65 | |
241 | Debt instruments at fair value through other comprehensive income | IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63 | |
251 | Valuation gains or (-) losses taken to equity | IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4 | |
261 | Transferred to profit or loss | IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64 | |
270 | Other reclassifications | IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65 | |
280 | Non-current assets and disposal groups held for sale | IFRS 5.38 | |
290 | Valuation gains or (-) losses taken to equity | IFRS 5.38 | |
300 | Transferred to profit or loss | IAS 1.7, 92-95; IFRS 5.38 | |
310 | Other reclassifications | IFRS 5.IG Example 12 | |
320 | Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | |
330 | Income tax relating to items that may be reclassified to profit or (-) loss | IAS 1.91(b), IG6; Annex V.Part 2.66 | |
340 | Total comprehensive income for the year | IAS 1.7, 81A(a), IG6 | |
350 | Attributable to minority interest [Non-controlling interest] | IAS 1.83(b)(i), IG6 | |
360 | Attributable to owners of the parent | IAS 1.83(b)(ii), IG6 | ] |
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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