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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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- Rheoliadau yn deillio o’r UE
- 2014 No. 680
- ANNEX IV
- Division 10.
- Annex IV Table 27
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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.
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ANNEX IV Table 27: rows 1 - 39
| [F1By type of risk / By product or by type of market | Carrying amount | Fair value | Notional amount | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Financial assets Held for trading and trading | Financial liabilities Held for trading and trading | Positive value | Negative value | Total Trading | of which: sold | ||||||
| of which: Financial assets measured at a cost-based method / LOCOM | of which: Financial liabilities measured at a cost-based method / LOCOM | ||||||||||
| References National GAAP compatible IFRS | Annex V.Part 2.120, 131 | IFRS 9.BA.7 (a); Annex V.Part 2.120, 131 | Annex V.Part 2.133-135 | Annex V.Part 2.133-135 | |||||||
| References National GAAP based on BAD | Annex V.Part 1.17, Part 2.120 | Annex V.Part 2.124 | Annex V.Part 1.25, Part 2.120 | Annex V.Part 2.124 | Annex V.Part 2.132 | Annex V.Part 2.132 | Annex V.Part 2.133-135 | Annex V.Part 2.133-135 | |||
| 010 | 011 | 020 | 016 | 022 | 025 | 030 | 040 | ||||
| 010 | Interest rate | Annex V.Part 2.129(a) | Annex V.Part 2.129(a) | ||||||||
| 020 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
| 030 | OTC options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
| 040 | OTC other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
| 050 | Organized market options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
| 060 | Organized market other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
| 070 | Equity | Annex V.Part 2.129(b) | Annex V.Part 2.129(b) | ||||||||
| 080 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
| 090 | OTC options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
| 100 | OTC other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
| 110 | Organized market options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
| 120 | Organized market other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
| 130 | Foreign exchange and gold | Annex V.Part 2.129(c) | Annex V.Part 2.129(c) | ||||||||
| 140 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
| 150 | OTC options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
| 160 | OTC other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
| 170 | Organized market options | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
| 180 | Organized market other | Annex V.Part 2.136 | Annex V.Part 2.136 | ||||||||
| 190 | Credit | Annex V.Part 2.129(d) | Annex V.Part 2.129(d) | ||||||||
| 195 | of which: economic hedges with use of the fair value option | Annex V.Part 2.140 | IFRS 9.6.7.1; Annex V.Part 2.140 | ||||||||
| 201 | of which: other economic hedges | Annex V.Part 2.137-140 | Annex V.Part 2.137-140 | ||||||||
| 210 | Credit default swap | ||||||||||
| 220 | Credit spread option | ||||||||||
| 230 | Total return swap | ||||||||||
| 240 | Other | ||||||||||
| 250 | Commodity | Annex V.Part 2.129(e) | Annex V.Part 2.129(e) | ||||||||
| 260 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
| 270 | Other | Annex V.Part 2.129(f) | Annex V.Part 2.129(f) | ||||||||
| 280 | of which: economic hedges | Annex V.Part 2.137-139 | Annex V.Part 2.137-139 | ||||||||
| 290 | DERIVATIVES | CRR Annex II; Annex V.Part 1.16(a) | IFRS 9.Appendix A | ||||||||
| 300 | of which: OTC – credit institutions | Annex V.Part 1.42(c), 44(e), Part 2.141 (a), 142 | Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 | ||||||||
| 310 | of which: OTC – other financial corporations | Annex V.Part 1.42(d), 44(e), Part 2.141(b) | Annex V.Part 1.42(d), 44(e), Part 2.141(b) | ||||||||
| 320 | of which: OTC – rest | Annex V.Part 1.44(e), Part 2.141(c) | Annex V.Part 1.44(e), Part 2.141(c) | ] | |||||||
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).
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