- Latest available (Revised)
- Point in Time (11/07/2023)
- 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.).
Point in time view as at 11/07/2023.
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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
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).
References | Carrying amount | ||
---|---|---|---|
Annex V.Part 1.27 | |||
010 | |||
010 | Loans and advances | Annex V.Part 1.32 | |
020 | Debt securities | Annex V.Part 1.31 | |
030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Annex V.Part 2.78, 100 |
References | Carriyng amount | |||
---|---|---|---|---|
Designated at fair value through profit or loss | At amortized cost | |||
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1 | |||
010 | 020 | |||
010 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
020 | Debt securities issued | Annex V.Part 1.37 | ||
030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.99-100 |
References | Current period | ||
---|---|---|---|
Annex V. Part 2.195-196 | |||
010 | |||
020 | Debt securities | Annex V.Part 1.31 | |
030 | Loans and advances | Annex V.Part 1.32 | |
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |
050 | Debt securities issued | Annex V.Part 1.37 | |
060 | Other financial liabilities | Annex V.Part 1.38-41 | |
070 | GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | Annex V.Part 2.45 |
References | Current period | ||
---|---|---|---|
Annex V. Part 2.197-198 | |||
010 | |||
010 | Derivatives | IFRS 9.Appendix A, .BA.1, .BA.7(a) | |
015 | of which: Economic hedges with use of the fair value option | IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199 | |
020 | Equity instruments | IAS 32.11 | |
030 | Debt securities | Annex V.Part 1.31 | |
040 | Loans and advances | Annex V.Part 1.32 | |
050 | Short positions | IFRS 9.BA.7(b) | |
060 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |
070 | Debt securities issued | Annex V.Part 1.37 | |
080 | Other financial liabilities | Annex V.Part 1.38-41 | |
090 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i) | |
095 | of which: gains and losses due to the reclassification of assets at amortised cost | IFRS 9.5.6.2; annex V.Part 2.199 |
References | Current period | ||
---|---|---|---|
010 | |||
010 | Interest rate instruments and related derivatives | Annex V.Part 2.200(a) | |
020 | Equity instruments and related derivatives | Annex V.Part 2.200(b) | |
030 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.200(c) | |
040 | Credit risk instruments and related derivatives | Annex V.Part 2.200(d) | |
050 | Derivatives related with commodities | Annex V.Part 2.200(e) | |
060 | Other | Annex V.Part 2.200(f) | |
070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) |
References | Current period | ||
---|---|---|---|
Annex V.Part 2.201 | |||
010 | |||
020 | Equity instruments | IAS 32.11 | |
030 | Debt securities | Annex V.Part 1.31 | |
040 | Loans and advances | Annex V.Part 1.32 | |
090 | GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET | IFRS 7.20(a)(i) | |
100 | of which: gains and losses due to the reclassification of assets at amortised cost | IFRS 9.6.5.2; Annex V.Part 2.202 |
References | Current period | Changes in fair value due to credit risk | ||
---|---|---|---|---|
Annex V.Part 2.203 | Annex V.Part 2.203 | |||
010 | 020 | |||
020 | Debt securities | Annex V.Part 1.31 | ||
030 | Loans and advances | Annex V.Part 1.32 | ||
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
050 | Debt securities issued | Annex V.Part 1.37 | ||
060 | Other financial liabilities | Annex V.Part 1.38-41 | ||
070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(i) | ||
071 | of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net | IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204 | ||
072 | of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net | IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204 |
References | Current period | ||
---|---|---|---|
Annex V.Part 2.205 | |||
010 | |||
010 | Fair value changes of the hedging instrument [including discontinuation] | IFRS 7.24A(c);IFRS 7.24C(b)(vi) | |
020 | Fair value changes of the hedged item attributable to the hedged risk | IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206 | |
030 | Ineffectiveness in profit or loss from cash flow hedges | IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi) | |
040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi) | |
050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET |
References | Accounting scope of consolidation [Nominal amount] | ||
---|---|---|---|
Annex V.Part 2.118, 209 | |||
010 | |||
010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | |
020 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | |
030 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 | |
040 | OFF-BALANCE SHEET EXPOSURES |
z-axis
Country of residence of the counterparty
z-axis
Country of residence of the counterparty
References | Nominal amount | Provisions for commitments and guarantees given | |||||
---|---|---|---|---|---|---|---|
Of which: forborne | Of which: non-perfoming | ||||||
of which: defaulted | |||||||
Annex V.Part 2.118, 271 | Annex V.Part 2.240-258 | Annex V.Part 2.275 | CRR art 178; Annex V.Part 2.237(b) | Annex V.Part 2.276 | |||
010 | 022 | 025 | 026 | 030 | |||
010 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116 | |||||
020 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116 | |||||
030 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116 |
z-axis
Country of residence of the counterparty
z-axis
Country of residence of the counterparty
References | Carrying amount | ||
---|---|---|---|
Annex V.Part 2.278-279 | |||
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 | Debt balance reduction | Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) | |||||
---|---|---|---|---|---|---|---|
Gross carrying amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk | Value at initial recognition | Carrying amount | Accumulated negative changes | |||
Annex V.Part 1.34, Part 2.343 | Annex V.Part 2.69-71, 343 | IAS 16.6, Annex V.Part 2.175, 175i | IAS 16.6, Annex V.Part 1.27, Part 2.175 | IAS 16.6, Annex V.Part 2.175, 175ii | |||
0010 | 0020 | 0030 | 0040 | 0050 | |||
0010 | Total | Annex V.Part 2.341, 357-358 | |||||
0020 | Inflows due to new collateral obtained by taking possession | Annex V.Part 2.341, 345, 357-358 |
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 exposures 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 2.286 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b); Annex V.Part 2.287 | |||||
010 | 020 | 030 | 040 | 050 | 060 | 080 | |||
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 2.297(a) | Annex V.Part 2.296(b), 297(c) | Annex V.Part 2.297(b) | Annex V.Part 2.297(b) | Annex V.Part 2.296(j), 297(c) | Annex V.Part 2.296(o), 297(c) | Annex V.Part 2.296(p), 297(c) | |
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 |
References | Amount | ||
---|---|---|---|
Annex V.Part 2.306-307 | |||
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 2.308 | |
100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.9 | |
110 | 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 2.311(a) | |
020 | Share based payments | IFRS 2.44; Annex V.Part 2.311(b) | |
030 | Wages and salaries | Annex V.Part 2.311(c) | |
040 | Social security contributions | Annex V.Part 2.311(d) | |
050 | Severance payments | IAS 19.8, Annex V.Part 2.311(e) | |
060 | Other types of staff expenses | Annex V.Part 2.311(f) | |
070 | STAFF EXPENSES |
References | Current period | Changes in fair value due to credit risk | ||
---|---|---|---|---|
Annex V.Part 2.312 | ||||
010 | 020 | |||
010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.1.5 | ||
020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IFRS 9.4.2.2 | ||
030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.20(a)(i) |
References | Current period | ||
---|---|---|---|
Annex V.Part 2.313 | |||
010 | |||
010 | Property, Plant and Equipment | IAS 16.68, 71 | |
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 2.314 | ||
020 | Investment property | IAS 40.75(f); Annex V.Part 2.314 | ||
030 | Operating Leases other than investment property | IFRS 16.81,82; Annex V.Part 2.315 | ||
040 | Other | Annex V.Part 2.316 | ||
050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.314-316 |
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.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
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: