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)

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

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

17.1 Assets U.K.

ANNEX III Table 34: rows 1 - 39

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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]
			010
010	Loan commitments given	IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57
020	Financial guarantees given	IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58
030	Other Commitments given	CRR Annex I; Annex V.Part 2.56, 59
040	OFF-BALANCE SHEET EXPOSURES

17.3 Liabilities and equity U.K.

ANNEX III Table 36: rows 1 - 41

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