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

[F1 [F1 22. GROUP STRUCTURE (40) U.K.

123. Institutions shall provide detailed information on subsidiaries, joint ventures and associates as of the reporting date. All subsidiaries regardless the activity they perform shall be reported. Securities classified as ‘ Financial assets held for trading ’ , ‘ Financial assets designated at fair value through profit or loss ’ , ‘ Available-for-sale financial assets ’ and Treasury shares, that is to say, own shares of reporting institution owned by it, shall be excluded from the scope of this template. U.K.

22.1. Group structure: ‘ entity-by-entity ’ (40.1) U.K.

124. The following information shall be reported on a ‘ entity-by-entity ’ basis: U.K.

(a)

‘ LEI code ’ includes the LEI code of the investee;

(b)

‘ Entity code ’ includes the identification code of the investee. The entity code is a row identifier and shall be unique for each row in template 40.1.

(c)

‘ Entity name ’ includes the name of the investee;

(d)

‘ Entry date ’ means the date in which the investee entered within the ‘ scope of the group ’ ;

(e)

‘ Share capital ’ means the total amount of capital issued by the investee as at the reference date;

(f)

‘ Equity of Investee ’ , ‘ Total assets of the Investee ’ and ‘ Profit or (loss) of the Investee ’ include the amounts of these items in the last financial statements of the investee;

(g)

‘ Residence of investee ’ means the country of residence of the investee.

(h)

‘ Sector of investee ’ means the sector of counterparty as defined in paragraph 35 of Part 1;

(i)

‘ NACE code ’ shall be provided on the basis of the principal activity of the investee. For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by ‘ section ’ ); for financial corporations, NACE codes shall be reported with a two level detail (by ‘ division ’ );

(j)

‘ Accumulated equity interest (%) ’ is the percentage of ownership instruments held by the institution as of the reference date;

(k)

‘ Voting rights (%) ’ means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.

(l)

‘ Group structure [relationship] ’ shall indicate the relationship between the parent and the investee (subsidiary, joint venture or associate);

(m)

‘ Accounting treatment [Accounting Group] ’ shall indicate the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation or equity method);

(n)

‘ Accounting treatment [CRR Group] ’ shall indicate the accounting treatment with the CRR scope of consolidation (full integration, proportional integration or equity method);

(o)

‘ Carrying amount ’ means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;

(p)

‘ Acquisition cost ’ means the amount paid by the investors;

(q)

‘ Goodwill link to the investee ’ means the amount of goodwill reported on the consolidated balance sheet of the institution for the investee in the items ‘ goodwill ’ or ‘ investments in subsidiaries, joint ventures and associated ’ ;

(r)

‘ Fair value of the investments for which there are published price quotations ’ means the price at the reference date; it shall be provided only if the instruments are quoted.

22.2. Group structure: ‘ instrument-by-instrument ’ (40.2) U.K.

125. The following information shall be reported on an ‘ instrument-by-instrument ’ basis: U.K.

(a)

‘ Security code ’ includes the ISIN code of the security. For securities without ISIN code assigned, it includes another code that uniquely identifies the security. ‘ Security code ’ and ‘ Holding company code ’ are a composite row identifier, and together shall be unique for each row in template 40.2;

(b)

‘ Holding company code ’ is the identification code of the entity within the group that holds the investment;

(c)

‘ Entity code ’ , ‘ Accumulated equity interest (%) ’ , ‘ Carrying amount ’ and ‘ Acquisition cost ’ are defined above. The amounts shall correspond to the security held by the related holding company.] ]

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).