- Latest available (Revised)
- Original (As adopted by EU)
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)
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
Commission Implementing Regulation (EU) No 680/2014 is up to date with all changes known to be in force on or before 26 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.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
[F1Rows | Instructions |
---|---|
010 | Total exposures |
015 | of which: Defaulted exposures in exposure classes ‘ items associated with a particular high risk ’ and ‘ equity exposures ’Article 127 CRR This row shall only be reported in exposure classes ‘ Items associated with a particular high risk ’ and ‘ Equity exposures ’ . An exposure that is either listed in Article 128(2) CRR or meets the criteria set in Article 128(3) or Article 133 CRR shall be assigned to the exposure class ‘ Items associated with particular high risk ’ or ‘ Equity exposures ’ . Consequently, there shall be no other allocation, even in case of an exposure in default as referred to in Article 127 CRR. |
020 | of which: SMEAll exposures to SME shall be reported here. |
030 | of which: Exposures subject to the SME-supporting factorOnly exposures which meet the requirements of Article 501 CRR shall be reported here. |
040 | of which: Secured by mortgages on immovable property – Residential propertyArticle 125 CRR Only reported in exposure class ‘ Secured by mortgages on immovable property ’ |
050 | of which: Exposures under the permanent partial use of the Standardised ApproachExposures to which the Standardised Approach has been applied in accordance with Article 150(1) CRR |
060 | of which: Exposures under the Standardised Approach with prior supervisory permission to carry out a sequential IRB implementationArticle 148(1) CRR |
070-130 | BREAKDOWN OF TOTAL EXPOSURES BY EXPOSURE TYPESReporting institution’s ‘ banking book ’ positions shall be broken-down, following the criteria provided below, into on-balance sheet exposures subject to credit risk, off-balance sheet exposures subject to credit risk and exposures subject to counterparty credit risk. Exposures to counterparty credit risk arising from the trading book business of the institution as referred to in point (f) of Article 92(3) and Article 299(2) CRR shall be assigned to the exposures subject to counterparty credit risk. Institutions that apply Article 94(1) CRR also break down their ‘ trading book ’ positions following the criteria provided below, into on-balance sheet exposures subject to credit risk, off-balance sheet exposures subject to credit risk and exposures subject to counterparty credit risk. |
070 | On balance sheet exposures subject to credit riskAssets referred to in Article 24 CRR not included in any other category. Exposures, which are on-balance sheet items and which are included as Securities Financing Transactions, Derivatives & Long Settlement Transactions or from Contractual Cross Product Netting shall be reported in rows 090, 110 and 130, and therefore shall not be reported in this row. Free deliveries as referred to in Article 379(1) CRR (if not deducted) do not constitute an on-balance sheet item, but nevertheless shall be reported in this row. Exposures arising from assets posted to a CCP as defined in point (90) of Article 4(1)) CRR shall be included if not reported in row 080. |
080 | Off balance sheet exposures subject to credit riskOff-balance sheet positions comprise the items listed in Annex I CRR. Exposures, which are off-balance sheet items and which are included as Securities Financing Transactions, Derivatives & Long Settlement Transactions or from Contractual Cross Product Netting shall be reported in rows 090, 110 and 130 and therefore not be reported in this row. Exposures arising from assets posted to a CCP as defined in point (90) of Article 4(1) CRR shall be included if they are considered as off-balance sheet items. |
090-130 | Exposures/Transactions subject to counterparty credit risk |
090 | Securities Financing TransactionsSecurities Financing Transactions (SFT), as defined in paragraph 17 of the Basel Committee document ‘ The Application of Basel II to Trading Activities and the Treatment of Double Default Effects ’ , includes: (i) Repurchase and reverse repurchase agreements as defined in point (82) of Article 4(1) CRR as well as securities or commodities lending and borrowing transactions; (ii) margin lending transactions as defined in Article 272(3) CRR. |
100 | Of which: centrally cleared through a QCCPArticle 306 CRR for qualifying CCPs as defined in point (88) of Article 4(1) CRR in accordance with Article 301(2) CRR. Trade exposures, as defined in point (91) of Article 4(1) CRR, to a CCP |
110 | Derivatives and Long Settlement TransactionsDerivatives comprise the contracts listed in Annex II to the CRR. Long Settlement Transactions as defined in Article 272(2) CRR. Derivatives and Long Settlement Transactions which are included in a Cross Product Netting and therefore reported in row 130, shall not be reported in this row. |
120 | Of which: centrally cleared through a QCCPArticle 306 CRR for qualifying CCPs as defined in point (88) of Article 4(1) CRR in accordance with Article 301(2) CRR Trade exposures, as defined in point (91) of Article 4(1) CRR, to a CCP |
130 | From Contractual Cross Product NettingExposures that due to the existence of a contractual cross product netting (as defined in Article 272(11) CRR) cannot be assigned to either Derivatives & Long Settlement Transactions or Securities Financing Transactions, shall be included in this row. |
140-280 | BREAKDOWN OF EXPOSURES BY RISK WEIGHTS |
140 | 0 % |
150 | 2 % Article 306(1) CRR |
160 | 4 % Article 305(3) CRR |
170 | 10 % |
180 | 20 % |
190 | 35 % |
200 | 50 % |
210 | 70 % Point (c) of Article 232(3) CRR. |
220 | 75 % |
230 | 100 % |
240 | 150 % |
250 | 250 % Articles 133(2) and 48(4) CRR |
260 | 370 % Article 471 CRR |
270 | 1 250 % Article 133(2) and Article 379 CRR |
280 | Other risk weightsThis row is not available for exposure classes Government, Corporates, Institutions and Retail. For reporting those exposures not subject to the risk weights listed in the template. Paragraphs 1 to 5 of Article 113 CRR. Unrated nth-to-default credit derivatives under the Standardised Approach (Article 134(6) CRR) shall be reported in this row under the exposure class ‘ Other items ’ . See also Article 124(2) and point (b) of Article 152(2) CRR. |
290-320 | Memorandum ItemsSee also the explanation of the purpose of the memorandum items in the general section of the CR SA. |
290 | Exposures secured by mortgages on commercial immovable propertyPoint (i) of Article 112 CRR This is a memorandum item only. Independent from the calculation of risk exposure amounts of exposures secured by commercial immovable property as referred to in Article 124 and 126 CRR the exposures shall be broken down and reported in this row if the exposures are secured by commercial real estate. |
300 | Exposures in default subject to a risk weight of 100 %Point (j) of Article 112 CRR Exposures included in the exposure class ‘ exposures in default ’ which shall be included in this exposure class if they were not in default. |
310 | Exposures secured by mortgages on residential propertyPoint (i) of Article 112 CRR This is a memorandum item only. Independent from the calculation of risk exposure amounts of exposures secured by mortgages on residential property in accordance with Article 124 and 125 CRR the exposures shall be broken down and reported in this row if the exposures are secured by real estate property. |
320 | Exposures in default subject to a risk weight of 150 %Point (j) of Article 112 CRR Exposures included in the exposure class ‘ exposures in default ’ which shall be included in this exposure class if they were not in default.] |
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).
The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: