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)

[F1 ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

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).

16. 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 41: rows 1 - 36

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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
				Annex V. Part 2.195-196
				010
010	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	Annex V.Part 1.28
020	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
030	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
060	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
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); Annex V.Part 2.45	Annex V.Part 2.45

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

ANNEX IV Table 43: rows 1 - 23

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

ANNEX IV Table 44: rows 1 - 16

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16.4.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Annex V.Part 2.201
				010
020	Equity instruments		IAS 32.11
030	Debt securities		Annex V.Part 1.31
040	Loans and advances		Annex V.Part 1.32
090	GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET		IFRS 7.20(a)(i)
100	of which: gains and losses due to the reclassification of assets at amortised cost		IFRS 9.6.5.2; Annex V.Part 2.202

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 46: rows 1 - 19

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16.6 Gains or losses from hedge accounting U.K.

		References National GAAP based on BAD Annex V.Part 2.207	References National GAAP compatible IFRS	Current period
				Annex V.Part 2.205
				010
010	Fair value changes of the hedging instrument [including discontinuation]	Accounting Directive art 8(1)(a), (6), (8)(a)	IFRS 7.24A(c);IFRS 7.24C(b)(vi)
020	Fair value changes of the hedged item attributable to the hedged risk	Accounting Directive art 8(1)(a), (6), (8)(a)	IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206
030	Ineffectiveness in profit or loss from cash flow hedges	Accounting Directive art 8(1)(a), (6), (8)(a)	IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)
040	Ineffectiveness in profit or loss from hedges of net investments in foreign operations	Accounting Directive art 8(1)(a)	IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)
050	GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET	Accounting Directive art 8(1)(a), (6), (8)(a)

16.7 Impairment on non-financial assets U.K.

ANNEX IV Table 48: rows 1 - 15

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16.8 Other administrative expenses] U.K.

ANNEX IV Table 49: rows 1 - 15

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