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

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)

9. LR5 General information

35.Additional information is collected here for the purpose of categorising the institution activities and the regulatory options chosen by the institution.

Row and columnInstructions
{010;1}
Institution company structure

The institution shall classify its company structure according to the categories given below:

  • Joint stock company

  • Mutual/cooperative

  • Other non-joint stock company

{020; 1}
Derivatives treatment

The institution shall specify the regulatory derivatives treatment according to the categories given below:

  • Original exposure method

  • Mark-to-market method

{030; 1}
Accounting framework

The institution shall specify the accounting framework used according to the categories given below:

  • National GAAP

  • IFRS

{040; 1}
Institution type

The institution shall classify its institution type according to the categories given below:

  • Universal banking (retail/commercial and investment banking)

  • Retail/commercial banking

  • Investment banking

  • Specialised lender

{050; 1}
Reporting calculation method

The institution shall specify whether the derogation specified in Article 499 (3) has been granted, i.e. whether the data reported is based on a quarterly average on monthly data or based on end-quarter data:

  • Quarterly — based on monthly averages

  • End-quarter

{060, 1}
Reporting level

The institution shall classify whether the reporting entity is based on a individual or consolidated level:

  • Individual

  • Consolidated