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).

15. Derecognition and financial liabilities associated with transferred financial assets U.K.

ANNEX IV Table 40: rows 1 - 46

				[F1 Transferred financial assets entirely recognized						Transferred financial assets recognized to the extent of the instution’s continuing involvement			Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights	Amounts derecognised for capital purposes
				Transferred assets			Associated liabilities ITS V.Part 2.181			Principal amount outstanding of the original assets	Carrying amount of assets still recognised [continuing involvement]	Carrying amount of associated liabilites
				Carrying amount	Of which: securitizations	Of which: repurchase agreements	Carrying amount	Of which: securitizations	Of which: repurchase agreements
			References National GAAP compatible IFRS	IFRS 7.42D.(e), Annex V.Part 1.27	IFRS 7.42D(e); CRR art 4(1)(61)	IFRS 7.42D(e); Annex V.Part 2.183-184	IFRS 7.42D(e)	IFRS 7.42D.(e)	IFRS 7.42D(e); Annex V.Part 2.183-184		IFRS 7.42D(f)	IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181		CRR art 109; Annex V.Part 2.182
		References National GAAP based on BAD		Annex V.Part 1.27-28	CRR art 4(61)	Annex V.Part 2.183-184		CRR art 4(61)	Annex V.Part 2.183-184					CRR art 109; Annex V.Part 2.182
				010	020	030	040	050	060	070	080	090	100	110
010	Financial assets held for trading		IFRS 7.8(a)(ii);IFRS 9.Appendix A
020	Equity instruments		IAS 32.11
030	Debt securities		Annex V.Part 1.31
040	Loans and advances		Annex V.Part 1.32
041	Trading financial assets	Accounting Directive art 8(1)(a), (6); Annex V.Part 1.15
042	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
043	Debt securities	Annex V.Part 1.31
044	Loans and advances	Annex V.Part 1.32
045	Non-trading financial assets mandatorily at fair value through profit or loss		IFRS 9.4.1.4
046	Equity instruments		IAS 32.11
047	Debt securities		Annex V.Part 1.31
048	Loans and advances		Annex V.Part 1.32
050	Financial assets designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (6); IAS 39.9	IFRS 7.8(a)(i); IFRS 9.4.1.5
060	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
070	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
080	Loans and advances	Annex V.Part 1.32	Annex V.Part 1.32
091	Financial assets at fair value through other comprehensive income		IFRS 7.8(h); IFRS 9.4.1.2A
092	Equity instruments		IAS 32.11
093	Debt securities		Annex V.Part 1.31
094	Loans and advances		Annex V.Part 1.32
121	Non-trading non-derivative financial assets measured at fair value through profit or loss	Accounting Directive art 8(1)(a), (4)
122	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
123	Debt securities	Annex V.Part 1.31
124	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35
125	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), 8(2)
126	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
127	Debt securities	Annex V.Part 1.31
128	Loans and advances	Accounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35
131	Financial assets at amortised cost	Accounting Directive art 42a(4)(b),(5a); IAS 39.9	IFRS 7.8 (f); IFRS 9.4.1.2
132	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.31
133	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.32
181	Non-trading non-derivative financial assets measured at a cost-based method	BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16
200	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
182	Debt securities	Annex V.Part 1.31
183	Loans and advances	Annex V.Part 1.32
184	Other non-trading non-derivative financial assets	BAD art 35-37
185	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
186	Debt securities	Annex V.Part 1.31
187	Loans and advances	Annex V.Part 1.32
190	Total													]