- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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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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Version Superseded: 01/12/2018
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Commission Implementing Regulation (EU) No 680/2014, Division
9.
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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they are subject to impairment requirements of IFRS 9;
they are designated at fair value through profit or loss under IFRS 9;
they are within the scope of IAS 37 or IFRS 4.
‘ Forward deposits ’ ;
‘ Undrawn credit facilities ’ which comprise agreements to ‘ lend ’ or provide ‘ acceptance facilities ’ under pre-specified terms and conditions.
‘ Guarantees having the character of credit substitute ’ ;
‘ Credit derivatives ’ that meet the definition of financial guarantee;
‘ Irrevocable standby letters of credit having the character of credit substitutes ’ .
‘ Unpaid portion of partly-paid shares and securities ’ ;
‘ Documentary credits issued or confirmed ’ ;
‘ Trade finance off-balance sheet items ’ ;
‘ Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions ’ ;
‘ Warranties and indemnities ’ (including tender and performance bonds) and ‘ guarantees not having the character of credit substitutes ’ ;
‘ Shipping guarantees, customs and tax bonds ’ ;
‘Note issuance facilities’ (NIFs) and ‘ Revolving underwritings facilities ’ (RUFs);
‘ Undrawn credit facilities ’ which comprise agreements to ‘ lend ’ or provide ‘ acceptance facilities ’ where the terms and conditions are not pre-specified;
‘ Undrawn credit facilities ’ which comprise agreements to ‘ purchase securities ’ or ‘ provide guarantees ’ ;
‘ Undrawn credit facilities for tender and performance guarantees ’ ;
‘ Other off-balance sheet items ’ in Annex I to CRR.
‘ Credit derivatives ’ that do not meet the definition of financial guarantees are ‘ derivatives ’ under IFRS 9;
‘ Acceptances ’ are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods. Consequently, they are classified as ‘ trade receivables ’ on the balance sheet;
‘ Endorsements on bills ’ that do not meet the criteria for de-recognition under IFRS 9;
‘ Transactions with recourse ’ that do not meet the criteria for de-recognition under IFRS 9;
‘ Assets purchased under outright forward purchase agreements ’ are ‘ derivatives ’ under IFRS 9;
‘ Asset sale and repurchase agreements as defined in paragraphs (3) and (5) of Article 12 of Directive 86/635/EEC ’ . In these contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified or on a date to be specified. Therefore, these contracts meet the definition of derivatives under IFRS 9-Appendix A.
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) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards 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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