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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 | Carrying amount Annex V.Part 1.27-28 | |||
---|---|---|---|---|---|
Domestic activitivies | Non-domestic activities | ||||
Annex V.Part 2.270 | Annex V.Part 2.270 | ||||
010 | 020 | ||||
010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | |||
020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | |||
030 | Short positions | IFRS 9.BA7(b) | |||
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
050 | Debt securities issued | Annex V.Part 1.37 | |||
060 | Other financial liabilities | Annex V.Part 1.38-41 | |||
061 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | |||
062 | Derivatives | CRR Annex II; Annex V.Part 1.25 | |||
063 | Short positions | ||||
064 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
065 | Debt securities issued | Annex V.Part 1.37 | |||
066 | Other financial liabilities | Annex V.Part 1.38-41 | |||
070 | Financial liabilities designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | ||
080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
090 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | ||
100 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||
110 | Financial liabilities measured at amortised cost | Accounting Directive art 8(3), (6); IAS 39.47 | IFRS 7.8(g); IFRS 9.4.2.1 | ||
120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | ||
140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | ||
141 | Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | |||
142 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
143 | Debt securities issued | Annex V.Part 1.37 | |||
144 | Other financial liabilities | Annex V.Part 1.38-41 | |||
150 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26 | IFRS 9.6.2.1; Annex V.Part 1.26 | ||
160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b) | IAS 39.89A(b), IFRS 9.6.5.8 | ||
170 | Provisions | BAD art 4.Liabilities(6) | IAS 37.10; IAS 1.54(l) | ||
180 | Tax liabilities | IAS 1.54(n-o) | |||
190 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | |||
200 | Other liabilities | Annex V.Part 2.13 | Annex V.Part 2.13 | ||
210 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | |||
215 | Haircuts for trading liabilities valued at fair value | Annex V Part 1.29 | |||
220 | LIABILITIES | IAS 1.9(b);IG 6 | ] |
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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