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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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Commission Implementing Regulation (EU) No 680/2014 is up to date with all changes known to be in force on or before 27 August 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.
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[F1References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting scope of consolidation [Carrying amount] | ||
---|---|---|---|---|
010 | ||||
010 | Financial liabilities held for trading | 4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15 | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 | |
020 | Derivatives | CRR Annex II | IAS 39.9, AG 15(a) | |
030 | Short positions | IAS 39.AG 15(b) | ||
040 | Deposits | ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30 | ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30 | |
050 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |
060 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | |
061 | Trading financial liabilities | 4th Directive art 42a(3) | ||
062 | Derivatives | CRR Annex II; Annex V.Part 1.15 | ||
063 | Short positions | |||
064 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ||
065 | Debt securities issued | Annex V.Part 1.31 | ||
066 | Other financial liabilities | Annex V.Part 1.32-34 | ||
070 | Financial liabilities designated at fair value through profit or loss | 4th Directive art 42a(1), (5a); IAS 39.9 | IFRS 7.8 (e)(i); IAS 39.9 | |
080 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | |
090 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |
100 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | |
110 | Financial liabilities measured at amortised cost | 4th Directive art 42a(3), (5a); IAS 39.47 | IFRS 7.8(f); IAS 39.47 | |
120 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | |
130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |
140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | |
141 | Non-trading non-derivative financial liabilities measured at a cost-based method | 4th Directive art 42a(3) | ||
142 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ||
143 | Debt securities issued | Annex V.Part 1.31 | ||
144 | Other financial liabilities | Annex V.Part 1.32-34 | ||
150 | Derivatives – Hedge accounting | 4th Directive art 42a(1), (5a), art 42c(1)(a); Annex V.Part 1.23 | IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 | |
160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | 4th Directive art 42a(5), (5a); IAS 39.89A(b) | IAS 39.89A(b) | |
170 | Liabilities under insurance and reinsurance contracts | IFRS 4.IG20(a); Annex V.Part 2.106 | ||
180 | Provisions | BAD art 4.Liabilities(6) | IAS 37.10; IAS 1.54(l) | |
190 | Tax liabilities | IAS 1.54(n-o) | ||
200 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | ||
210 | Deferred tax liabilities | 4th Directive art 43(1)(11); CRR art 4(108) | IAS 1.54(o); IAS 12.5; CRR art 4(108) | |
220 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9 | ||
230 | Other liabilities | Annex V.Part 2.10 | Annex V.Part 2.10 | |
240 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11 | ||
250 | LIABILITIES | IAS 1.9(b);IG 6 | ||
260 | Capital | BAD art 4.Liabilities(9), BAD art 22 | IAS 1.54(r), BAD art 22 | |
270 | Share premium | BAD art 4.Liabilities(10); CRR art 4(124) | IAS 1.78(e); CRR art 4(124) | |
280 | Equity instruments issued other than capital | Annex V.Part 2.15-16 | Annex V.Part 2.15-16 | |
290 | Other equity | Annex V.Part 2.17 | IFRS 2.10; Annex V.Part 2.17 | |
300 | Accumulated other comprehensive income | CRR art 4(100) | CRR art 4(100) | |
310 | Retained earnings | CRR art 4(123) | CRR art 4(123) | |
320 | Revaluation reserves | BAD art 4.Liabilities(12) | IFRS 1.30, D5-D8 | |
325 | Fair value reserves | 4th Directive art 42a(1) | ||
330 | Other reserves | BAD art 4.Liabilities (11)-(13) | IAS 1.54; IAS 1.78 (e) | |
335 | First consolidation differences | 7th Directive 19(1)(c) | ||
340 | (-) Treasury shares | 4th Directive. Assets C (III)(7), D (III)(2); Annex V.Part 2.20 | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20 | |
350 | Profit or loss attributable to owners of the parent | BAD art 4.Liabilities(14) | IAS 27.28; IAS 1.83(a)(ii) | |
360 | (-) Interim dividends | CRR Article 26 (2) | IAS 32.35 | |
370 | Minority interests [Non-controlling interests] | 7th Directive art 21 | IAS 27.4; IAS 1.54(q); IAS 27.27 | |
380 | TOTAL EQUITY | IAS 1.9(c), IG 6 | ||
390 | TOTAL EQUITY AND TOTAL LIABILITIES | BAD art 4.Liabilities | IAS 1.IG6 | ] |
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 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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