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Commission Implementing Regulation (EU) No 680/2014Show full title
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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- 2014 No. 680
- ANNEX III
- Division 16.
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- Revised 01/06/202027.32 MB
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Changes over time for: Division 16.
Changes to legislation:
Commission Implementing Regulation (EU) No 680/2014, Division
16.
is up to date with all changes known to be in force on or before 04 November 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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Changes and effects yet to be applied to Annex III Division 16:
- Regulation revoked by 2023 c. 29 Sch. 1 Pt. 1 3
- Regulation revoked by S.I. 2021/1078, reg. 13(2)(aa) (as inserted) by S.I. 2021/1376 reg. 32(7)(a)(i) (This amendment not applied to legislation.gov.uk. The affected provision Pt. 2 (PRA) was modified by a non-legislative instrument (Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019) and is not present in the text of the retained EU legislation. Details of the non-legislative modifications can be found on the Bank of England's website on the page entitled 'The Bank of England's amendments to financial services legislation under the European Union (Withdrawal) Act 2018')
Changes and effects yet to be applied to the whole legislation item and associated provisions
- Art. 1(a)-(c) omitted by S.I. 2021/1078 reg. 13(4)(a) (amending provision omitted by S.I. 2021/1376)
- Art. 1(e)-(g) omitted by S.I. 2021/1078 reg. 13(4)(a) (amending provision omitted by S.I. 2021/1376)
[F1ANNEX 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).
[F116. 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
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
16.8 Other administrative expenses] U.K.
ANNEX III Table 39: rows 1 - 15
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).
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