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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)

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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.

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ANNEX IV Table 2: rows 1 - 64
[F1References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount
Annex V.Part 1.27-28
010
010 Cash, cash balances at central banks and other demand deposits BAD art 4.Assets(1) IAS 1.54 (i)
020 Cash on hand Annex V.Part 2.1 Annex V.Part 2.1
030 Cash balances at central banks BAD art 13(2); Annex V.Part 2.2 Annex V.Part 2.2
040 Other demand deposits Annex V.Part 2.3 Annex V.Part 2.3 5
050 Financial assets held for trading Accounting Directive art 8(1)(a), (5); IAS 39.9 IFRS 9.Appendix A
060 Derivatives CRR Annex II IFRS 9.Appendix A 10
070 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 IAS 32.11 4
080 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.31 4
090 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.32 4
091 Trading financial assets BAD Article 32-33; Annex V.Part 1.17
092 Derivatives CRR Annex II; Annex V.Part 1.17, 27 10
093 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 4
094 Debt securities Annex V.Part 1.31 4
095 Loans and advances Annex V.Part 1.32 4
096 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 7.8(a)(ii); IFRS 9.4.1.4 4
097 Equity instruments IAS 32.11 4
098 Debt securities Annex V.Part 1.31 4
099 Loans and advances Annex V.Part 1.32 4
100 Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6) IFRS 7.8(a)(i); IFRS 9.4.1.5 4
110 Equity instruments IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 4
120 Debt securities Annex V.Part 1.31 Annex V.Part 1.31 4
130 Loans and advances Annex V.Part 1.32 Annex V.Part 1.32 4
141 Financial assets at fair value through other comprehensive income IFRS 7.8(h); IFRS 9.4.1.2A 4
142 Equity instruments IAS 32.11 4
143 Debt securities Annex V.Part 1.31 4
144 Loans and advances Annex V.Part 1.32 4
171 Non-trading non-derivative financial assets measured at fair value through profit or loss BAD art 36(2) 4
172 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 4
173 Debt securities Annex V.Part 1.31 4
174 Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 4
175 Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (8) 4
176 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 4
177 Debt securities Annex V.Part 1.31 4
178 Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 4
181 Financial assets at amortised cost IFRS 7.8(f); IFRS 9.4.1.2 4
182 Debt securities Annex V.Part 1.31 4
183 Loans and advances Annex V.Part 1.32 4
231 Non-trading non-derivative financial assets measured at a cost-based method BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 4
390 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 4
232 Debt securities Annex V.Part 1.31 4
233 Loans and advances Annex V.Part 1.32 4
234 Other non-trading non-derivative financial assets BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 4
235 Equity instruments ECB/2013/33 Annex 2.Part 2.4-5 4
236 Debt securities Annex V.Part 1.31 4
237 Loans and advances Annex V.Part 1.32 4
240 Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 IFRS 9.6.2.1; Annex V.Part 1.22 11
250 Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); IAS 39.89A (a) IAS 39.89A(a); IFRS 9.6.5.8
260 Investments in subsidiaries, joint ventures and associates BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4 IAS 1.54(e); Annex V.Part 1.21, Part 2.4 40
270 Tangible assets BAD art 4.Assets(10)
280 Property, Plant and Equipment IAS 16.6; IAS 1.54(a); IFRS 16.47(a) 21, 42
290 Investment property IAS 40.5; IAS 1.54(b); IFRS 16.48 21, 42
300 Intangible assets BAD art 4.Assets(9); CRR art 4(1)(115) IAS 1.54(c); CRR art 4(1)(115)
310 Goodwill BAD art 4.Assets(9); CRR art 4(1)(113) IFRS 3.B67(d); CRR art 4(1)(113)
320 Other intangible assets BAD art 4.Assets(9) IAS 38.8,118; IFRS 16.47 (a) 21, 42
330 Tax assets IAS 1.54(n-o)
340 Current tax assets IAS 1.54(n); IAS 12.5
350 Deferred tax assets Accounting Directive art 17(1)(f); CRR art 4(1)(106) IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
360 Other assets Annex V.Part 2.5, 6 Annex V.Part 2.5
370 Non-current assets and disposal groups classified as held for sale IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7
375 (-) Haircuts for trading assets at fair value Annex V Part 1.29
380 TOTAL ASSETS BAD art 4 Assets IAS 1.9(a), IG 6 ]

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