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)

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[F1ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 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).

[F216. 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 IV Table 34: rows 1 - 31

16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument U.K.

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Current period
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	010
010	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
020	Debt securities	Annex V.Part 1.26	Annex V.Part 1.26
030	Loans and advances	Annex V.Part 1.27	Annex V.Part 1.27
040	Deposits	ECB/2008/32 Annex 2.Part 2.9	ECB/2008/32 Annex 2.Part 2.9
050	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
060	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
070	GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(v-vii); IAS 39.55(a)

16.3 Gains or losses on financial assets and liabilities held for trading by instrument U.K.

ANNEX IV Table 36: rows 1 - 20

16.4 Gains or losses on financial assets and liabilities held for trading by risk U.K.

ANNEX IV Table 37: rows 1 - 16

16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument U.K.

ANNEX IV Table 38: rows 1 - 17

16.6 Gains or losses from hedge accounting U.K.

		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Current period
		*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	010
010	Fair value changes of the hedging instrument [including discontinuation]	4th Directive art 42a(1), (5a); art 42c(1)(a)	IFRS 7.24(a)(i)
020	Fair value changes of the hedged item attributable to the hedged risk	4th Directive art 42a(1), (5a); art 42c(1)(a)	IFRS 7.24(a)(ii)
030	Ineffectiveness in profit or loss from cash flow hedges	4th Directive art 42a(1), (5a); art 42c(1)(a)	IFRS 7.24(b)
040	Ineffectiveness in profit or loss from hedges of net investments in foreign operations	4th Directive art 42a(1), (5a); art 42c(1)(a)	IFRS 7.24(c)
050	GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET	4th Directive art 42a(1), (5a), art 42c(1)(a)	IFRS 7.24

16.7 Impairment on financial and non-financial assets] ] U.K.

ANNEX IV Table 40: rows 1 - 20

Textual Amendments

F2 Substituted by Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance).