- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
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)
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.
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References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Accumulated changes in fair value due to credit risk | Amount contractually required to pay at maturity | |||||||
---|---|---|---|---|---|---|---|---|---|---|---|
Held for trading | Designated at fair value through profit or loss | Amortised cost | Trading | At a cost-based method | Hedge accounting | ||||||
IFRS 7.8(e)(ii); IAS 39.9, AG 14-15 | IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 | IFRS 7.22(b); IAS 39.9 | IFRS 7.10(a);CRR art 30(b), art 424(1)(d)(i) | IFRS 7.10(b) | ||||||
4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15 | 4th Directive art 42a(1), (5a); IAS 39.9 | 4th Directive art 42a(3), (5a); IAS 39.47 | 4th Directive art 42a(3); Annex V.Part 1.15 | 4th Directive art 42a(3) | 4th Directive art 42a(1), (5a), art 42c(1)(a) | CRR art 30(b), art 424(1)(d)(i) | ECB/2008/32 art 7(2) | ||||
010 | 020 | 030 | 034 | 035 | 037 | 040 | 050 | ||||
010 | Derivatives | CRR Annex II | IAS 39.9, AG 15(a) | ||||||||
020 | Short positions | IAS 39 AG 15(b) | |||||||||
030 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | IAS 32.11 | ||||||||
040 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | ||||||||
050 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ||||||||
060 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||
070 | Current accounts / overnight deposits | ECB/2008/32 Annex 2.Part 2.9.1 | ECB/2008/32 Annex 2.Part 2.9.1 | ||||||||
080 | Deposits with agreed maturity | ECB/2008/32 Annex 2.Part 2.9.2 | ECB/2008/32 Annex 2.Part 2.9.2 | ||||||||
090 | Deposits redeemable at notice | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 1.51 | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||||
100 | Repurchase agreements | ECB/2008/32 Annex 2.Part 2.9.4 | ECB/2008/32 Annex 2.Part 2.9.4 | ||||||||
110 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||
120 | Current accounts / overnight deposits | ECB/2008/32 Annex 2.Part 2.9.1 | ECB/2008/32 Annex 2.Part 2.9.1 | ||||||||
130 | Deposits with agreed maturity | ECB/2008/32 Annex 2.Part 2.9.2 | ECB/2008/32 Annex 2.Part 2.9.2 | ||||||||
140 | Deposits redeemable at notice | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||||
150 | Repurchase agreements | ECB/2008/32 Annex 2.Part 2.9.4 | ECB/2008/32 Annex 2.Part 2.9.4 | ||||||||
160 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||
170 | Current accounts / overnight deposits | ECB/2008/32 Annex 2.Part 2.9.1 | ECB/2008/32 Annex 2.Part 2.9.1 | ||||||||
180 | Deposits with agreed maturity | ECB/2008/32 Annex 2.Part 2.9.2 | ECB/2008/32 Annex 2.Part 2.9.2 | ||||||||
190 | Deposits redeemable at notice | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||||
200 | Repurchase agreements | ECB/2008/32 Annex 2.Part 2.9.4 | ECB/2008/32 Annex 2.Part 2.9.4 | ||||||||
210 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||
220 | Current accounts / overnight deposits | ECB/2008/32 Annex 2.Part 2.9.1 | ECB/2008/32 Annex 2.Part 2.9.1 | ||||||||
230 | Deposits with agreed maturity | ECB/2008/32 Annex 2.Part 2.9.2 | ECB/2008/32 Annex 2.Part 2.9.2 | ||||||||
240 | Deposits redeemable at notice | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||||
250 | Repurchase agreements | ECB/2008/32 Annex 2.Part 2.9.4 | ECB/2008/32 Annex 2.Part 2.9.4 | ||||||||
260 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||
270 | Current accounts / overnight deposits | ECB/2008/32 Annex 2.Part 2.9.1 | ECB/2008/32 Annex 2.Part 2.9.1 | ||||||||
280 | Deposits with agreed maturity | ECB/2008/32 Annex 2.Part 2.9.2 | ECB/2008/32 Annex 2.Part 2.9.2 | ||||||||
290 | Deposits redeemable at notice | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||||
300 | Repurchase agreements | ECB/2008/32 Annex 2.Part 2.9.4 | ECB/2008/32 Annex 2.Part 2.9.4 | ||||||||
310 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | ||||||||
320 | Current accounts / overnight deposits | ECB/2008/32 Annex 2.Part 2.9.1 | ECB/2008/32 Annex 2.Part 2.9.1 | ||||||||
330 | Deposits with agreed maturity | ECB/2008/32 Annex 2.Part 2.9.2 | ECB/2008/32 Annex 2.Part 2.9.2 | ||||||||
340 | Deposits redeemable at notice | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||||
350 | Repurchase agreements | ECB/2008/32 Annex 2.Part 2.9.4 | ECB/2008/32 Annex 2.Part 2.9.4 | ||||||||
360 | Debt securities issued | Annex V.Part 1.31; Annex V.Part 2.52 | Annex V.Part 1.31; Annex V.Part 2.52 | ||||||||
370 | Certificates of deposits | Annex V.Part 2.52(a) | Annex V.Part 2.52(a) | ||||||||
380 | Asset-backed securities | CRR art 4(61) | CRR art 4(61) | ||||||||
390 | Covered bonds | CRR art 129(1) | CRR art 129(1) | ||||||||
400 | Hybrid contracts | Annex V.Part 2.52(d) | IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d) | ||||||||
410 | Other debt securities issued | Annex V.Part 2.52(e) | Annex V.Part 2.52(e) | ||||||||
420 | Convertible compound financial instruments | IAS 32.AG 31 | |||||||||
430 | Non-convertible | ||||||||||
440 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | ||||||||
450 | FINANCIAL LIABILITIES |
References National GAAP | References National GAAP compatible IFRS | Carriyng amount | ||||
---|---|---|---|---|---|---|
Designated at fair value through profit or loss | At amortized cost | At a cost-based method | ||||
IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 | |||||
4th Directive art 42a(1), (5a); IAS 39.9 | 4th Directive art 42a(3), (5a); IAS 39.47 | 4th Directive art 42a(3) | ||||
010 | 020 | 030 | ||||
010 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | |||
020 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |||
030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.53-54 | Annex V.Part 2.53-54 |
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