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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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ANNEX IIIREPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
16. Breakdown of selected statement of profit or loss items
16.1 Interest income and expenses by instrument and counterparty sector
ANNEX III Table 27: rows 1 - 31
16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
| 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) | |
16.3 Gains or losses on financial assets and liabilities held for trading by instrument
| 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) | |
16.4. Gains or losses on financial assets and liabilities held for trading by risk
| 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) | |
16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
| 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) | ||
16.6 Gains or losses from hedge accounting
| 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 | |
16.7 Impairment on financial and non-financial assets
ANNEX III Table 33: rows 1 - 19
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