Commission Implementing Regulation (EU) No 680/2014Dangos y teitl llawn

ANNEX IV Table 5: rows 1 - 48

		[F1 [F2 References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
					010
010	Capital	BAD art 4.Liabilities(9), BAD art 22	IAS 1.54(r), BAD art 22	46
020	Paid up capital	BAD art 4.Liabilities(9)	IAS 1.78(e)
030	Unpaid capital which has been called up	BAD art 4.Liabilities(9)	IAS 1.78(e); Annex V.Part 2.14
040	Share premium	BAD art 4.Liabilities(10); CRR art 4(124)	IAS 1.78(e); CRR art 4(124)	46
050	Equity instruments issued other than capital	Annex V.Part 2.15-16	Annex V.Part 2.15-16	46
060	Equity component of compound financial instruments	4th Directive art 42a(5a); Annex V.Part 2.15	IAS 32.28-29; Annex V.Part 2.15
070	Other equity instruments issued	Annex V.Part 2.16	Annex V.Part 2.16
080	Other equity	Annex V.Part 2.17	IFRS 2.10; Annex V.Part 2.17
090	Accumulated other comprehensive income	CRR art 4(100)	CRR art 4(100)	46
095	Items that will not be reclassified to profit or loss		IAS 1.82A(a)
100	Tangible assets		IAS 16.39-41
110	Intangible assets		IAS 38.85-87
120	Actuarial gains or (-) losses on defined benefit pension plans		IAS 1.7
122	Non-current assets and disposal groups classified as held for sale		IFRS 5.38, IG Example 12
124	Share of other recognised income and expense of investments in subsidaries, joint ventures and associates		IAS 1.82(h); IAS 28.11
128	Items that may be reclassified to profit or loss		IAS 1.82A(b)
130	Hedge of net investments in foreign operations [effective portion]	4th Directive art 42a(1), (5a)	IAS 39.102(a)
140	Foreign currency translation	BAD art 39(6)	IAS 21.52(b); IAS 21.32, 38-49
150	Hedging derivatives. Cash flow hedges [effective portion]	4th Directive art 42a(1), (5a)	IFRS 7.23(c); IAS 39.95-101
160	Available-for-sale financial assets	4th Directive art 42a(1), (5a)	IFRS 7.20(a)(ii); IAS 39.55(b)
170	Non-current assets and disposal groups classified as held for sale		IFRS 5.38, IG Example 12
180	Share of other recognised income and expense of investments in subsidaries, joint ventures and associates		IAS 1.82(h); IAS 28.11
190	Retained earnings	BAD art 4.Liabilities(13); CRR art 4(123)	CRR art 4(123)
200	Revaluation reserves	BAD art 4.Liabilities(12)	IFRS 1.30, D5-D8; Annex V.Part 2.18
201	Tangible assets	4th Directive art 33(1)(c)
202	Equity instruments	4th Directive art 33(1)(c)
203	Debt securities	4th Directive art 33(1)(c)
204	Other	4th Directive art 33(1)(c)
205	Fair value reserves	4th Directive art 42a(1)
206	Hedge of net investments in foreign operations	4th Directive art 42a(1); art 42c(1)(b)
207	Hedging derivatives.Cash flow hedges	4th Directive art 42a(1); art 42c(1)(a); CRR article 30(a)
208	Hedging derivatives. Other hedges	4th Directive art 42a(1); art 42c(1)(a)
209	Non-trading non-derivative financial assets measured at fair value to equity	4th Directive art 42a(1); art 42c (2)
210	Other reserves	BAD art 4 Liabilities(11)-(13)	IAS 1.54; IAS 1.78(e)
215	Funds for general banking risks [if presented within equity]	BAD art 38.1; CRR art 4(112); Annex V.Part 1.38
220	Reserves or accumulated losses of investments in subsidaries, joint ventures and associates	4th Directive art 59.4;Annex V.Part 2.19	IAS 28.11; Annex V.Part 2.19
230	Other	Annex V.Part 2.19	Annex V.Part 2.19
235	First consolidation differences	7th Directive 19(1)(c)
240	(-) 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	46
250	Profit or loss attributable to owners of the parent	BAD art 4.Liabilities(14)	IAS 27.28; IAS 1.81B (b)(ii)	2
260	(-) Interim dividends	CRR Article 26(2b)	IAS 32.35
270	Minority interests [Non-controlling interests]	7th Directive art 21	IAS 27.4; IAS 1.54(q); IAS 27.27
280	Accumulated Other Comprehensive Income	CRR art 4(100)	IAS 27.27-28; CRR art 4(100)	46
290	Other items		IAS 27.27-28	46
300	TOTAL EQUITY		IAS 1.9(c), IG 6	46
310	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).

F2 Substituted by Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance).