- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/06/2015)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
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)
You are here:
- Rheoliadau yn deillio o’r UE
- 2014 No. 680
- ANNEX IV
- Division 2.
Pa Fersiwn
Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Rhagor o Adnoddau
PDF o Fersiynau Diwygiedig
- ddiwygiedig 01/06/202027.32 MB
- ddiwygiedig 01/12/201819.94 MB
- ddiwygiedig 01/03/201819.40 MB
- ddiwygiedig 01/01/201818.30 MB
- ddiwygiedig 01/12/201616.46 MB
- ddiwygiedig 10/09/201616.23 MB
- ddiwygiedig 20/04/201614.70 MB
- ddiwygiedig 25/03/20169.95 MB
- ddiwygiedig 01/06/20159.09 MB
- ddiwygiedig 21/02/20159.02 MB
Legislation originating from the EU
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
Mae hon yn eitem o ddeddfwriaeth sy’n deillio o’r UE
Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.Ar ôl y diwrnod ymadael bydd tair fersiwn o’r ddeddfwriaeth yma i’w gwirio at ddibenion gwahanol. Y fersiwn legislation.gov.uk yw’r fersiwn sy’n weithredol yn y Deyrnas Unedig. Y Fersiwn UE sydd ar EUR-lex ar hyn o bryd yw’r fersiwn sy’n weithredol yn yr UE h.y. efallai y bydd arnoch angen y fersiwn hon os byddwch yn gweithredu busnes yn yr UE. EUR-Lex Y fersiwn yn yr archif ar y we yw’r fersiwn swyddogol o’r ddeddfwriaeth fel yr oedd ar y diwrnod ymadael cyn cael ei chyhoeddi ar legislation.gov.uk ac unrhyw newidiadau ac effeithiau a weithredwyd yn y Deyrnas Unedig wedyn. Mae’r archif ar y we hefyd yn cynnwys cyfraith achos a ffurfiau mewn ieithoedd eraill o EUR-Lex. The EU Exit Web Archive legislation_originated_from_EU_p3
Changes over time for: Division 2.
Version Superseded: 01/12/2016
Status:
Point in time view as at 01/06/2015.
Changes to legislation:
Commission Implementing Regulation (EU) No 680/2014, Division
2.
is up to date with all changes known to be in force on or before 06 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.
Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
[F12. Statement of profit or loss U.K.
ANNEX IV Table 6: rows 1 - 79
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Current period | ||
|---|---|---|---|---|---|
| 010 | |||||
| 010 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.21 | IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21 | 16 | |
| 020 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 | |||
| 030 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | |||
| 040 | Available-for-sale financial assets | IFRS 7.20(b); IAS 39.55(b); IAS 39.9 | |||
| 050 | Loans and receivables | IFRS 7.20(b); IAS 39.9, 39.46(a) | |||
| 060 | Held-to-maturity investments | IFRS 7.20(b); IAS 39.9, 39.46(b) | |||
| 070 | Derivatives - Hedge accounting, interest rate risk | IAS 39.9; Annex V.Part 2.23 | |||
| 080 | Other assets | Annex V.Part 2.25 | |||
| 090 | (Interest expenses) | BAD art 27.Vertical layout(2); Annex V.Part 2.21 | IAS 1.97; Annex V.Part 2.21 | 16 | |
| 100 | (Financial liabilities held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 | |||
| 110 | (Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | |||
| 120 | (Financial liabilities measured at amortised cost) | IFRS 7.20(b); IAS 39.47 | |||
| 130 | (Derivatives - Hedge accounting, interest rate risk) | IAS 39.9; Annex V.Part 2.23 | |||
| 140 | (Other liabilities) | Annex V.Part 2.26 | |||
| 150 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |||
| 160 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.28 | IAS 18.35(b)(v); Annex V.Part 2.28 | ||
| 170 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e) | |||
| 180 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e); IAS 39.9 | |||
| 190 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) | |||
| 200 | Fee and commission income | BAD art 27.Vertical layout(4) | IFRS 7.20(c) | 22 | |
| 210 | (Fee and commission expenses) | BAD art 27.Vertical layout(5) | IFRS 7.20(c) | 22 | |
| 220 | 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) (ii-v); Annex V.Part 2.97 | 16 | |
| 230 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) | |||
| 240 | Loans and receivables | IFRS 7.20(a)(iv); IAS 39.9, 39.56 | |||
| 250 | Held-to-maturity investments | IFRS 7.20(a)(iii); IAS 39.9, 39.56 | |||
| 260 | Financial liabilities measured at amortised cost | IFRS 7.20(a)(v); IAS 39.56 | |||
| 270 | Other | ||||
| 280 | Gains or (-) losses on financial assets and liabilities held for trading, net | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i); IAS 39.55(a) | 16 | |
| 285 | Gains or (-) losses on trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | 16 | ||
| 290 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i); IAS 39.55(a) | 16, 45 | |
| 295 | Gains or (-) losses on non-trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | 16 | ||
| 300 | Gains or (-) losses from hedge accounting, net | 4th Directive art 42a(1), (5a), art 42c(1)(a) | IFRS 7.24; Annex V.Part 2.30 | 16 | |
| 310 | Exchange differences [gain or (-) loss], net | BAD art 39 | IAS 21.28, 52 (a) | ||
| 320 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | BAD art 27.Vertical layout(13)-(14) | |||
| 330 | Gains or (-) losses on derecognition of non financial assets, net | IAS 1.34 | 45 | ||
| 340 | Other operating income | BAD art 27.Vertical layout(7); Annex V.Part 2.141-143 | Annex V.Part 2.141-143 | 45 | |
| 350 | (Other operating expenses) | BAD art 27.Vertical layout(10); Annex V.Part 2.141-143 | Annex V.Part 2.141-143 | 45 | |
| 355 | TOTAL OPERATING INCOME, NET | ||||
| 360 | (Administrative expenses) | BAD art 27.Vertical layout(8) | |||
| 370 | (Staff expenses) | BAD art 27.Vertical layout(8)(a) | IAS 19.7; IAS 1.102, IG 6 | 44 | |
| 380 | (Other administrative expenses) | BAD art 27.Vertical layout(8)(b); | |||
| 390 | (Depreciation) | IAS 1.102, 104 | |||
| 400 | (Property, Plant and Equipment) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 16.73(e)(vii) | ||
| 410 | (Investment Properties) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 40.79(d)(iv) | ||
| 415 | (Goodwill) | BAD art 27.Vertical layout(9) | |||
| 420 | (Other intangible assets) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 38.118(e)(vi) | ||
| 430 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | 43 | ||
| 440 | (Commitments and guarantees given) | BAD art 27.Vertical layout(11)-(12) | |||
| 450 | (Other provisions) | ||||
| 455 | (Increases or (-) decreases of the fund for general banking risks, net) | BAD art 38.2 | |||
| 460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | BAD art 35-37 | IFRS 7.20(e) | 16 | |
| 470 | (Financial assets measured at cost) | IFRS 7.20(e); IAS 39.66 | |||
| 480 | (Available- for-sale financial assets) | IFRS 7.20(e); IAS 39.67 | |||
| 490 | (Loans and receivables | IFRS 7.20(e); IAS 39.63 | |||
| 500 | (Held to maturity investments) | IFRS 7.20(e); IAS 39.63 | |||
| 510 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | BAD art 27.Vertical layout(13)-(14) | IAS 28.40-43 | 16 | |
| 520 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | 16 | ||
| 530 | (Property, plant and equipment) | BAD art 27.Vertical layout(9) | IAS 16.73(e)(v-vi) | ||
| 540 | (Investment properties) | BAD art 27.Vertical layout(9) | IAS 40.79(d)(v) | ||
| 550 | (Goodwill) | BAD art 27.Vertical layout(9) | IFRS 3.Appendix B67(d)(v); IAS 36.124 | ||
| 560 | (Other intangible assets) | BAD art 27.Vertical layout(9) | IAS 38.118 (e)(iv)(v) | ||
| 570 | (Other) | IAS 36.126 (a)(b) | |||
| 580 | Negative goodwill recognised in profit or loss | 7th Directive art 31 | IFRS 3.Appendix B64(n)(i) | ||
| 590 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates | BAD art 27.Vertical layout(13)-(14) | IAS 1.82(c) | ||
| 600 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.27 | |||
| 610 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | |||
| 620 | (Tax expense or (-) income related to profit or loss from continuing operations) | BAD art 27.Vertical layout(15) | IAS 1.82(d); IAS 12.77 | ||
| 630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | BAD art 27.Vertical layout(16) | IAS 1, IG 6 | ||
| 632 | Extraordinary profit or (-) loss after tax | BAD art 27.Vertical layout(21) | |||
| 633 | Extraordinary profit or loss before tax | BAD art 27.Vertical layout(19) | |||
| 634 | (Tax expense or (-) income related to extraordinary profit or loss) | BAD art 27.Vertical layout(20) | |||
| 640 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(e); IFRS 5.33(a), 5.33 A | |||
| 650 | Profit or (-) loss before tax from discontinued operations | IFRS 5.33(b)(i) | |||
| 660 | (Tax expense or (-) income related to discontinued operations) | IFRS 5.33 (b)(ii),(iv) | |||
| 670 | PROFIT OR (-) LOSS FOR THE YEAR | BAD art 27.Vertical layout(23) | IAS 1.81A(a) | ||
| 680 | Attributable to minority interest [non-controlling interests] | IAS 1.83(a)(i) | |||
| 690 | Attributable to owners of the parent | IAS 1.81B (b)(ii) | ] | ||
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).
Options/Help
Print Options
PrintThe Whole Regulation
PrintThe Whole Annex
PrintThis Division only
You have chosen to open the Whole Regulation
The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Mae deddfwriaeth ar gael mewn fersiynau gwahanol:
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE): Mae'r wreiddiol version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Gweler y wybodaeth ychwanegol ochr yn ochr â’r cynnwys
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Dewisiadau Agor
Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd
Rhagor o Adnoddau
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
- y PDF print gwreiddiol y fel adopted version that was used for the EU Official Journal
- rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
- pob fformat o’r holl ddogfennau cysylltiedig
- slipiau cywiro
- dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Llinell Amser Newidiadau
Mae’r llinell amser yma yn dangos y fersiynau gwahanol a gymerwyd o EUR-Lex yn ogystal ag unrhyw fersiynau dilynol a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig.
Cymerir dyddiadau fersiynau’r UE o ddyddiadau’r dogfennau ar EUR-Lex ac efallai na fyddant yn cyfateb â’r adeg pan ddaeth y newidiadau i rym ar gyfer y ddogfen.
Ar gyfer unrhyw fersiynau a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig, bydd y dyddiad yn cyd-fynd â’r dyddiad cynharaf y daeth y newid (e.e. ychwanegiad, diddymiad neu gyfnewidiad) a weithredwyd i rym. Am ragor o wybodaeth gweler ein canllaw i ddeddfwriaeth ddiwygiedig ar Ddeall Deddfwriaeth.
Rhagor o Adnoddau
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
- y PDF print gwreiddiol y fel adopted fersiwn a ddefnyddiwyd am y copi print
- slipiau cywiro
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys
- rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
- manylion rhoi grym a newid cyffredinol
- pob fformat o’r holl ddogfennau cysylltiedig
- dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.