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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,
ANNEX III
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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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).
Textual Amendments
F2 Substituted by Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance).
References | Carrying amount | ||
---|---|---|---|
010 | |||
010 | Loans and advances | Annex V.Part 1.24, 27 | |
020 | Debt securities | Annex V.Part 1.24, 26 | |
030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Annex V.Part 2.40, 54 |
Carriyng amount | ||||
---|---|---|---|---|
References | Designated at fair value through profit or loss | At amortized cost | ||
IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 | |||
010 | 020 | |||
010 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ||
020 | Debt securities issued | Annex V.Part 1.31 | ||
030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.53-54 |
References | Carrying amount | ||
---|---|---|---|
010 | |||
010 | Non-current assets held-for-sale | IFRS 7.38(a) | |
020 | Property, plant and equipment | IFRS 7.38(a) | |
030 | Investment property | IFRS 7.38(a) | |
040 | Equity and debt instruments | IFRS 7.38(a) | |
050 | Other | IFRS 7.38(a) | |
060 | Total |
References | Carrying amount | ||
---|---|---|---|
010 | |||
010 | Foreclosure [tangible assets] | IFRS 7.38(a); Annex V.Part 2.84 |
References | Current period | ||
---|---|---|---|
010 | |||
010 | Equity instruments | IAS 32.11 | |
020 | Debt securities | Annex V.Part 1.26 | |
030 | Loans and advances | Annex V.Part 1.27 | |
040 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | |
050 | Debt securities issued | Annex V.Part 1.31 | |
060 | Other financial liabilities | Annex V.Part 1.32-34 | |
070 | GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(v-vii); IAS 39.55(a) |
References | Current period | ||
---|---|---|---|
010 | |||
010 | Derivatives | IAS 39.9 | |
020 | Equity instruments | IAS 32.11 | |
030 | Debt securities | Annex V.Part 1.26 | |
040 | Loans and advances | Annex V.Part 1.27 | |
050 | Short positions | IAS 39 AG 15(b) | |
060 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | |
070 | Debt securities issued | Annex V.Part 1.31 | |
080 | Other financial liabilities | Annex V.Part 1.32-34 | |
090 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) |
References | Current period | ||
---|---|---|---|
010 | |||
010 | Interest rate instruments and related derivatives | Annex V.Part 2.99(a) | |
020 | Equity instruments and related derivatives | Annex V.Part 2.99(b) | |
030 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.99(c) | |
040 | Credit risk instruments and related derivatives | Annex V.Part 2.99(d) | |
050 | Derivatives related with commodities | Annex V.Part 2.99(e) | |
060 | Other | Annex V.Part 2.99(f) | |
070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) |
References | Current period | Accumulated changes in fair value due to credit risk | ||
---|---|---|---|---|
Annex V.Part 2.100 | ||||
010 | 020 | |||
010 | Equity instruments | IAS 32.11 | ||
020 | Debt securities | Annex V.Part 1.26 | ||
030 | Loans and advances | Annex V.Part 1.27 | ||
040 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | ||
050 | Debt securities issued | Annex V.Part 1.31 | ||
060 | Other financial liabilities | Annex V.Part 1.32-34 | ||
070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(i) |
References | Current period | ||
---|---|---|---|
010 | |||
010 | Fair value changes of the hedging instrument [including discontinuation] | IFRS 7.24(a)(i) | |
020 | Fair value changes of the hedged item attributable to the hedged risk | IFRS 7.24(a)(ii) | |
030 | Ineffectiveness in profit or loss from cash flow hedges | IFRS 7.24(b) | |
040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | IFRS 7.24(c) | |
050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET | IFRS 7.24 |
References | Accounting scope of consolidation [Nominal amount] | ||
---|---|---|---|
010 | |||
010 | Loan commitments given | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 | |
020 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | |
030 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | |
040 | OFF-BALANCE SHEET EXPOSURES |
References | Carrying amount | ||
---|---|---|---|
Annex V.Part 2.110-111 | |||
010 | |||
010 | Property plant and equipment | IAS 16.6; IAS 1.54(a) | |
020 | Revaluation model | IAS 17.49; IAS 16.31, 73(a)(d) | |
030 | Cost model | IAS 17.49; IAS 16.30, 73(a)(d) | |
040 | Investment property | IAS 40.IN5; IAS 1.54(b) | |
050 | Fair value model | IAS 17.49; IAS 40.33-55, 76 | |
060 | Cost model | IAS 17.49; IAS 40.56,79(c) | |
070 | Other intangible assets | IAS 38.8, 118 | |
080 | Revaluation model | IAS 17.49; IAS 38.75-87, 124(a)(ii) | |
090 | Cost model | IAS 17.49; IAS 38.74 |
References | Carrying amount of financial assets recognised in the balance sheet | Of which: liquidity support drawn | Fair value of liquidity support drawn | Carrying amount of financial liabilities recognised in the balance sheet | Nominal amount of off-balance sheet items given by the reporting institution | Of which: Nominal amount of loan commitments given | Losses incurred by the reporting institution in the current period | ||
---|---|---|---|---|---|---|---|---|---|
IFRS 12.29(a) | IFRS 12.29(a); Annex V.Part 2.118 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b) | |||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | |||
010 | Total |
Security code | Entity code | Holding company LEI code | Holding company code | Holding company name | Accumulated equity interest (%) | Carrying amount | Acquisition cost |
---|---|---|---|---|---|---|---|
Annex V.Part 2.125(a) | Annex V.Part 2.124(b), 125(c) | Annex V.Part 2.125(b) | Annex V.Part 2.124(j), 125(c) | Annex V.Part 2.124(o), 125(c) | Annex V.Part 2.124(p), 125(c) | ||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 |
Rest of separable hybrid contracts [not designated at fair value through profit or loss] | References | Carrying amount | |
---|---|---|---|
FINANCIAL ASSETS | 010 | ||
010 | Financial assets held for trading | IAS 39.9; Annex V.Part 2.129 | |
020 | Available-for-sale [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
030 | Loans and receivables [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
040 | Held-to-maturity investments [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
FINANCIAL LIABILITES | |||
050 | Financial liabilities held for trading | IAS 39.9; Annex V.Part 2.129 | |
060 | Financial liabilities measured at amortized cost [Host contracts] | IAS 39.11; Annex V.Part 2.130 |
References | Carrying amount | ||
---|---|---|---|
010 | |||
010 | Property plant and equipment | IAS 16.6; IAS 16.29; IAS 1.54(a) | |
020 | Revaluation model | IAS 16.31, 73(a),(d) | |
030 | Cost model | IAS 16.30, 73(a),(d) | |
040 | Investment property | IAS 40.5, 30; IAS 1.54(b) | |
050 | Fair value model | IAS 40,33-55, 76 | |
060 | Cost model | IAS 40.56, 79(c) | |
070 | Other intangible assets | IAS 38.8, 118, 122; Annex V.Part 2.132 | |
080 | Revaluation model | IAS 38.75-87, 124(a)(ii) | |
090 | Cost model | IAS 38.74 |
References | Amount | ||
---|---|---|---|
010 | |||
010 | Fair value of defined benefit plan assets | IAS 19.140(a)(i), 142 | |
020 | Of which: Financial instruments issued by the institution | IAS 19.143 | |
030 | Equity instruments | IAS 19.142(b) | |
040 | Debt instruments | IAS 19.142(c) | |
050 | Real estate | IAS 19.142(d) | |
060 | Other defined benefit plan assets | ||
070 | Present value of defined benefit obligations | IAS 19.140(a)(ii) | |
080 | Effect of the asset ceiling | IAS 19.140(a)(iii) | |
090 | Net defined benefit assets [Carrying amount] | IAS 19.63; Annex V.Part 2.136 | |
100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.7 | |
110 | Memo item: Fair value of any right to reimbursement recognised as an asset | IAS 19.140(b) |
References | Current period | ||
---|---|---|---|
010 | |||
010 | Pension and similar expenses | Annex V.Part 2.139(a) | |
020 | Share based payments | IFRS 2.44; Annex V.Part 2.139(b) |
References | Current period | Changes in fair value due to credit risk | ||
---|---|---|---|---|
010 | 020 | |||
010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IAS 39.55(a) | ||
020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IAS 39.55(a) | ||
030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.20(a)(i) |
References | Current period | ||
---|---|---|---|
010 | |||
020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) | |
030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) | |
040 | Other assets | IAS 1.34 (a) | |
050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 |
References | Income | Expenses | ||
---|---|---|---|---|
010 | 020 | |||
010 | Changes in fair value in tangible assets measured using the fair value model | IAS 40.76(d); Annex V.Part 2.141 | ||
020 | Investment property | IAS 40.75(f); Annex V.Part 2.141 | ||
030 | Operating leases other than investment property | IAS 17.50, 51, 56(b); Annex V.Part 2.142 | ||
040 | Other | Annex V.Part 2.143 | ||
050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.141-142 |
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