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) (c. 680)

[F1 ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

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).

11. Hedge accounting U.K.

11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge U.K.

11.3.1 Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio U.K.

		References National GAAP based on BAD	Carrying amount
			Annex V.Part 2.145
010	Non-derivative financial assets
020	of which: Trading financial assets	BAD Article 32-33; Annex V.Part 1.17
030	of which: Non-trading non-derivative financial assets measured at fair value through profit or loss	BAD art 36(2)
040	of which: Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (8)
050	of which: Other non-trading non-derivative financial assets	BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
060	Non-derivative financial liabilities
070	of which: Trading financial liabilities	Accounting Directive art 8(1)(a),(3),(6)
080	of which: Non-trading non-derivative financial liabilities measured at a cost-based method	Accounting Directive art 8(3)	]