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 [F2 ANNEX III U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

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).

F2 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).

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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F11.4 Hedged items in fair value hedges] ] U.K.

ANNEX III Table 23: rows 1 - 27

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