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) (c. 680)

[F1 ANNEX III U.K. REPLACES ANNEX III – REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

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).

ANNEX III Table 1: rows 1 - 115

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1. Balance Sheet Statement [Statement of Financial Position] U.K.

1.1 Assets U.K.

ANNEX III Table 2: rows 1 - 41

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1.2 Liabilities U.K.

ANNEX III Table 3: rows 1 - 33

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1.3 Equity U.K.

ANNEX III Table 4: rows 1 - 43

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2. Statement of profit or loss U.K.

ANNEX III Table 5: rows 1 - 77

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3. Statement of comprehensive income U.K.

ANNEX III Table 6: rows 1 - 47

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4. Breakdown of financial assets by instrument and by counterparty sector U.K.

4.1 Financial assets held for trading U.K.

ANNEX III Table 7: rows 1 - 22

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4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss U.K.

ANNEX III Table 8: rows 1 - 21

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4.2.2 Financial assets designated at fair value through profit or loss U.K.

ANNEX III Table 9: rows 1 - 17

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4.3.1. Financial assets at fair value through other comprehensive income U.K.

ANNEX III Table 10: rows 1 - 25

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4.4.1 Financial assets at amortised cost U.K.

ANNEX III Table 11: rows 1 - 21

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4.5 Subordinated financial assets U.K.

		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

5. Breakdown of non-trading loans and advances by product U.K.

5.1 Loans and advances other than held for trading and trading assets by product U.K.

ANNEX III Table 13: rows 1 - 17

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6. Breakdown of non-trading loans and advances to non-financial corporations by NACE codes U.K.

6.1 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes U.K.

ANNEX III Table 14: rows 1 - 26

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7. Financial assets subject to impairment that are past due U.K.

7.1 Financial assets subject to impairment that are past due U.K.

ANNEX III Table 15: rows 1 - 32

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8. Breakdown of financial liabilities U.K.

8.1 Breakdown of financial liabilities by product and by counterparty sector U.K.

ANNEX III Table 16: rows 1 - 50

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8.2 Subordinated financial liabilities U.K.

		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

9. Loan commitments, financial guarantees and other commitments U.K.

9.1.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.

ANNEX III Table 18: rows 1 - 28

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9.2 Loan commitments, financial guarantees and other commitments received U.K.

ANNEX III Table 19: rows 1 - 24

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10. Derivatives – Trading and economic hedges U.K.

ANNEX III Table 20: rows 1 - 37

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11. Hedge accounting U.K.

11.1 Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge U.K.

ANNEX III Table 21: rows 1 - 57

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11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge U.K.

ANNEX III Table 22: rows 1 - 12

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11.4 Hedged items in fair value hedges U.K.

ANNEX III Table 23: rows 1 - 27

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12. Movements in allowances and provisions for credit losses U.K.

12.1 Movements in allowances and provisions for credit losses U.K.

ANNEX III Table 24: rows 1 - 58

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12.2 Transfers between impairment stages (gross basis presentation) U.K.

ANNEX III Table 25: rows 1 - 20

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13. Collateral and guarantees received U.K.

13.1 Breakdown of collateral and guarantees by loans and advances other than held for trading U.K.

ANNEX III Table 26: rows 1 - 14

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13.2.1 Collateral obtained by taking possession during the period [held at the reference date] U.K.

ANNEX III Table 27: rows 1 - 13

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13.3.1 Collateral obtained by taking possession accumulated U.K.

ANNEX III Table 28: rows 1 - 13

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14. Fair value hierachy: financial instruments at fair value U.K.

ANNEX III Table 29: rows 1 - 34

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15. Derecognition and financial liabilities associated with transferred financial assets U.K.

ANNEX III Table 30: rows 1 - 24

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16. Breakdown of selected statement of profit or loss items U.K.

16.1 Interest income and expenses by instrument and counterparty sector U.K.

ANNEX III Table 31: rows 1 - 36

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16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument U.K.

		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

16.3 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument U.K.

		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

16.4 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk U.K.

		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)

16.4.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument U.K.

		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

16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument U.K.

		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

16.6 Gains or losses from hedge accounting U.K.

		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

16.7 Impairment on non-financial assets U.K.

ANNEX III Table 38: rows 1 - 15

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16.8 Other administrative expenses U.K.

ANNEX III Table 39: rows 1 - 15

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17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet U.K.

17.1 Assets U.K.

ANNEX III Table 40: rows 1 - 40

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17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.

		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

17.3 Liabilities and equity U.K.

ANNEX III Table 42: rows 1 - 42

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18. Information on performing and non-performing exposures U.K.

18.0 Information on performing and non-performing exposures U.K.

ANNEX III Table 43: rows 1 - 85

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18.1 Inflows and outflows of non-performing exposures – loans and advances by counterparty sector U.K.

ANNEX III Table 44: rows 1 - 19

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18.2 Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property U.K.

ANNEX III Table 45: rows 1 - 16

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19. Information forborne exposures U.K.

ANNEX III Table 46: rows 1 - 64

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20. Geographical breakdown U.K.

20.1 Geographical breakdown of assets by location of the activities U.K.

ANNEX III Table 47: rows 1 - 36

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20.2 Geographical breakdown of liabilities by location of the activities U.K.

ANNEX III Table 48: rows 1 - 26

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20.3 Geographical breakdown of statement of profit or loss items by location of the activities U.K.

ANNEX III Table 49: rows 1 - 35

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20.4 Geographical breakdown of assets by residence of the counterparty U.K.

z-axis

Country of residence of the counterparty

ANNEX III Table 50: rows 1 - 29

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20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty U.K.

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

20.6 Geographical breakdown of liabilities by residence of the counterparty U.K.

z-axis

Country of residence of the counterparty

ANNEX III Table 52: rows 1 - 16

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20.7.1 Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes U.K.

z-axis

Country of residence of the counterparty

ANNEX III Table 53: rows 1 - 25

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21. Tangible and intangible assets: assets subject to operating lease U.K.

		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

22. Asset management, custody and other service functions U.K.

22.1 Fee and commission income and expenses by activity U.K.

ANNEX III Table 55: rows 1 - 51

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22.2 Assets involved in the services provided U.K.

ANNEX III Table 56: rows 1 - 19

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23. Loans and advances: additional information U.K.

23.1 Loans and advances: Number of instruments U.K.

ANNEX III Table 57: rows 1 - 27

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23.2 Loans and advances: Additional information on gross carrying amounts U.K.

ANNEX III Table 58: rows 1 - 47

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23.3 Loans and advances collateralised by immovable property: Breakdown by LTV ratios U.K.

ANNEX III Table 59: rows 1 - 26

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23.4 Loans and advances: Additional information on accumulated impairments and accumulated negative changes in fair value due to credit risk U.K.

ANNEX III Table 60: rows 1 - 26

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23.5 Loans and advances: Collateral received and financial guarantees received U.K.

ANNEX III Table 61: rows 1 - 29

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23.6 Loans and advances: Accumulated partial write-offs U.K.

ANNEX III Table 62: rows 1 - 13

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24. Loans and advances: Flows of non performing exposures, impairment & write offs since the end of the last financial year U.K.

24.1 Loans and advances: Inflows and outflows of non-performing exposures U.K.

ANNEX III Table 63: rows 1 - 39

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24.2 Loans and advances: Flow of impairments and accumulated negative changes in fair value due to credit risk on non-performing exposures U.K.

ANNEX III Table 64: rows 1 - 14

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24.3 Loans and advances: Write-offs of non-performing exposures during the period U.K.

ANNEX III Table 65: rows 1 - 9

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25. Collateral obtained by taking possession and execution processes U.K.

25.1 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Inflows and outflows U.K.

ANNEX III Table 66: rows 1 - 18

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25.2 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E): Type of collateral obtained U.K.

ANNEX III Table 67: rows 1 - 18

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25.3 Collateral obtained by taking possession classified as Property Plant and Equipment (PP&E) U.K.

		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

26. Forbearance management and quality of forbearance U.K.

ANNEX III Table 69: rows 1 - 20

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30. Off-balance sheet activities: Interests in unconsolidated structured entities U.K.

30.1 Interests in unconsolidated structured entities U.K.

		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

30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities U.K.

ANNEX III Table 71: rows 1 - 18

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31. Related parties U.K.

31.1 Related parties: amounts payable to and amounts receivable from U.K.

ANNEX III Table 72: rows 1 - 18

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31.2 Related parties: expenses and income generated by transactions with U.K.

ANNEX III Table 73: rows 1 - 13

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40. Group structure U.K.

40.1 Group structure: ‘ entity-by-entity ’ U.K.

ANNEX III Table 74: rows 1 - 4

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40.2 Group structure: ‘ instrument-by-instrument ’ U.K.

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

41. Fair value U.K.

41.1 Fair value hierarchy: financial instruments at amortised cost U.K.

ANNEX III Table 76: rows 1 - 12

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41.2 Use of the Fair Value Option U.K.

ANNEX III Table 77: rows 1 - 13

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42. Tangible and intangible assets: carrying amount by measurement method U.K.

ANNEX III Table 78: rows 1 - 13

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43. Provisions U.K.

ANNEX III Table 79: rows 1 - 11

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44. Defined benefit plans and employee benefits U.K.

44.1 Components of net defined benefit plan assets and liabilities U.K.

		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)

44.2 Movements in defined benefit obligations U.K.

ANNEX III Table 81: rows 1 - 15

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44.3 Staff expenses by type of benefits U.K.

		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

44.4 Staff expenses by category of remuneration and category of staff U.K.

ANNEX III Table 83: rows 1 - 11

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45. Breakdown of selected items of statement of profit or loss U.K.

45.1 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio U.K.

		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)

45.2 Gains or losses on derecognition of non-financial assets U.K.

		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

45.3 Other operating income and expenses U.K.

		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

46. Statement of changes in equity U.K.

ANNEX III Table 87: rows 1 - 25

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47. Loans and advances: Average duration and recovery periods] U.K.

ANNEX III Table 88: rows 1 - 10

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