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

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

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

ANNEX III Table 48: rows 1 - 18

By nature of the activities		References	Securitisation Special Purpose Entities	Asset management	Other activities
			CRR art 4(1)(66)	Annex V.Part 2.117(a)
			Carrying amount
		IFRS 12.28, B6.(a)	010	020	030
010	Selected financial assets recognised in the reporting institution's balance sheet	IFRS 12.29(a),(b)
020	of which: defaulted
030	Derivatives	IAS 39.9
040	Equity instruments	IAS 32.11
050	Debt securities	Annex V.Part 1.24, 26
060	Loans and advances	Annex V.Part 1.24, 27
070	Selected equity and financial liabilites recognised in the reporting institution's balance sheet	IFRS 12.29(a),(b)
080	Equity instruments issued	IAS 32.4
090	Derivatives	IAS 39.9, AG 15 (a)
100	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
110	Debt securities issued	Annex V.Part 1.31
			Nominal amount
120	Off-balance sheet items given by thereporting institution	IFRS 12.B26.(e)
130	of which: defaulted	Annex V.Part 2.61