- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (11/07/2023)
- 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
- Annex IV Table 1
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:
Status:
Point in time view as at 11/07/2023.
Changes to legislation:
Commission Implementing Regulation (EU) No 680/2014 is up to date with all changes known to be in force on or before 24 July 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.
ANNEX IV Table 1: rows 1 - 128
| [F1FINREP TEMPLATES FOR GAAP | ||
|---|---|---|
| TEMPLATE NUMBER | TEMPLATE CODE | NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
| PART 1 [QUARTERLY FREQUENCY] | ||
| Balance Sheet Statement [Statement of Financial Position] | ||
| 1.1 | F 01.01 | Balance Sheet Statement: assets |
| 1.2 | F 01.02 | Balance Sheet Statement: liabilities |
| 1.3 | F 01.03 | Balance Sheet Statement: equity |
| 2 | F 02.00 | Statement of profit or loss |
| 3 | F 03.00 | Statement of comprehensive income |
| Breakdown of financial assets by instrument and by counterparty sector | ||
| 4.1 | F 04.01 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
| 4.2.1 | F 04.02.1 | Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
| 4.2.2 | F 04.02.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
| 4.3.1 | F 04.03.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
| 4.4.1 | F 04.04.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
| 4.5 | F 04.05 | Subordinated financial assets |
| 4.6 | F 04.06 | Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
| 4.7 | F 04.07 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss |
| 4.8 | F 04.08 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
| 4.9 | F 04.09 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method |
| 4.10 | F 04.10 | Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
| 5.1 | F 05.01 | Breakdown of non-trading loans and advances by product |
| 6.1 | F 06.01 | Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes |
| Financial assets subject to impairment that are past due | ||
| 7.1 | F 07.01 | Financial assets subject to impairment that are past due |
| 7.2 | F 07.02 | Financial assets subject to impairment that are past due under national GAAP |
| Breakdown of financial liabilities | ||
| 8.1 | F 08.01 | Breakdown of financial liabilities by product and by counterparty sector |
| 8.2 | F 08.02 | Subordinated financial liabilities |
| Loan commitments, financial guarantees and other commitments | ||
| 9.1 | F 09.01 | Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given |
| 9.1.1 | F 09.01.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
| 9.2 | F 09.02 | Loan commitments, financial guarantees and other commitments received |
| 10 | F 10.00 | Derivatives – Trading and economic hedges |
| Hedge accounting | ||
| 11.1 | F 11.01 | Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge |
| 11.2 | F 11.02 | Derivatives – Hedge accounting under national GAAP: Breakdown by type of risk |
| 11.3 | F 11.03 | Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge |
| 11.3.1 | F 11.03.1 | Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio |
| 11.4 | F 11.04 | Hedged items in fair value hedges |
| Movements in allowances and provisions for credit losses | ||
| 12 | F 12.00 | Movements in allowances for credit losses and impairment of equity instruments under national GAAP |
| 12.1 | F 12.01 | Movements in allowances and provisions for credit losses |
| 12.2 | F 12.02 | Transfers between impairment stages (gross basis presentation) |
| Collateral and guarantees received | ||
| 13.1 | F 13.01 | Breakdown of collateral and guarantees by loans and advances other than held for trading |
| 13.2.1 | F 13.02.1 | Collateral obtained by taking possession during the period [held at the reference date] |
| 13.3.1 | F 13.03.1 | Collateral obtained by taking possession accumulated |
| 14 | F 14.00 | Fair value hierarchy: financial instruments at fair value |
| 15 | F 15.00 | Derecognition and financial liabilities associated with transferred financial assets |
| Breakdown of selected statement of profit or loss items | ||
| 16.1 | F 16.01 | Interest income and expenses by instrument and counterparty sector |
| 16.2 | F 16.02 | Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument |
| 16.3 | F 16.03 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument |
| 16.4 | F 16.04 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk |
| 16.4.1 | F 16.04.1 | Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument |
| 16.5 | F 16.05 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument |
| 16.6 | F 16.06 | Gains or losses from hedge accounting |
| 16.7 | F 16.07 | Impairment on non-financial assets |
| 16.8 | F 16.08 | Other administrative expenses |
| Reconciliation between accounting and CRR scope of consolidation: Balance Sheet | ||
| 17.1 | F 17.01 | Reconciliation between accounting and CRR scope of consolidation: Assets |
| 17.2 | F 17.02 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures – loan commitments, financial guarantees and other commitments given |
| 17.3 | F 17.03 | Reconciliation between accounting and CRR scope of consolidation: Liabilities |
| Information on performing and non-performing exposures | ||
| 18 | F 18.00 | Information on performing and non-performing exposures |
| 18.1 | F 18.01 | Inflows and outflows of non-performing exposures – loans and advances by counterparty sector |
| 18.2 | F 18.02 | Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
| 19 | F 19.00 | Forborne exposures |
| PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] | ||
| Geographical breakdown | ||
| 20.1 | F 20.01 | Geographical breakdown of assets by location of the activities |
| 20.2 | F 20.02 | Geographical breakdown of liabilities by location of the activities |
| 20.3 | F 20.03 | Geographical breakdown of main statement of profit or loss items by location of the activities |
| 20.4 | F 20.04 | Geographical breakdown of assets by residence of the counterparty |
| 20.5 | F 20.05 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
| 20.6 | F 20.06 | Geographical breakdown of liabilities by residence of the counterparty |
| 20.7.1 | F 20.07.1 | Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes |
| 21 | F 21.00 | Tangible and intangible assets: assets subject to operating lease |
| Asset management, custody and other service functions | ||
| 22.1 | F 22.01 | Fee and commission income and expenses by activity |
| 22.2 | F 22.02 | Assets involved in the services provided |
| Loans and advances: additional information | ||
| 23.1 | F 23.01 | Loans and advances: Number of instruments |
| 23.2 | F 23.02 | Loans and advances: Additional information on gross carrying amounts |
| 23.3 | F 23.03 | Loans and advances collateralised by immovable property: Breakdown by LTV ratios |
| 23.4 | F 23.04 | Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk |
| 23.5 | F 23.05 | Loans and advances: Collateral received and financial guarantees received |
| 23.6 | F 23.06 | Loans and advances: Accumulated partial write-offs |
| Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year | ||
| 24.1 | F 24.01 | Loans and advances: Inflows and outflows of non-performing exposures |
| 24.2 | F 24.02 | Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures |
| 24.3 | F 24.03 | Loans and advances: Inflow of write-offs of non-performing exposures |
| Collateral obtained by taking possession and execution processes | ||
| 25.1 | F 25.01 | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and Outflows |
| 25.2 | F 25.02 | Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained |
| 25.3 | F 25.03 | Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) |
| 26 | F 26.00 | Forbearance management and quality of forbearance |
| PART 3 [SEMI-ANNUAL] | ||
| Off-balance sheet activities: interests in unconsolidated structured entities | ||
| 30.1 | F 30.01 | Interests in unconsolidated structured entities |
| 30.2 | F 30.02 | Breakdown of interests in unconsolidated structured entities by nature of the activities |
| Related parties | ||
| 31.1 | F 31.01 | Related parties: amounts payable to and amounts receivable from |
| 31.2 | F 31.02 | Related parties: expenses and income generated by transactions with |
| PART 4 [ANNUAL] | ||
| Group structure | ||
| 40.1 | F 40.01 | Group structure: ‘ entity-by-entity ’ |
| 40.2 | F 40.02 | Group structure: ‘ instrument-by-instrument ’ |
| Fair value | ||
| 41.1 | F 41.01 | Fair value hierarchy: financial instruments at amortised cost |
| 41.2 | F 41.02 | Use of the Fair Value Option |
| 42 | F 42.00 | Tangible and intangible assets: carrying amount by measurement method |
| 43 | F 43.00 | Provisions |
| Defined benefit plans and employee benefits | ||
| 44.1 | F 44.01 | Components of net defined benefit plan assets and liabilities |
| 44.2 | F 44.02 | Movements in defined benefit plan obligations |
| 44.3 | F 44.03 | Staff expenses by type of benefits |
| 44.4 | F 44.04 | Staff expenses by structure and category of staff |
| Breakdown of selected items of statement of profit or loss | ||
| 45.1 | F 45.01 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio |
| 45.2 | F 45.02 | Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates |
| 45.3 | F 45.03 | Other operating income and expenses |
| 46 | F 46.00 | Statement of changes in equity |
| 47 | F 47.00 | Average duration and recovery periods |
| COLOUR CODE IN TEMPLATES: | ||
| Parts for National GAAP reporters | ||
| Cell not to be submitted for reporting institutions subject to the relevant accounting framework] | ||
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).
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).
Options/Help
Print Options
PrintThe Whole Regulation
PrintThe Whole Annex
PrintThe Table 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.