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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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- Revised 01/06/202027.32 MB
- Revised 01/12/201819.94 MB
- Revised 01/03/201819.40 MB
- Revised 01/01/201818.30 MB
- Revised 01/12/201616.46 MB
- Revised 10/09/201616.23 MB
- Revised 20/04/201614.70 MB
- Revised 25/03/20169.95 MB
- Revised 01/06/20159.09 MB
- Revised 21/02/20159.02 MB
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Commission Implementing Regulation (EU) No 680/2014, Division 46. is up to date with all changes known to be in force on or before 23 July 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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46. Statement of changes in equity U.K.
ANNEX III Table 64: rows 1 - 25
| Sources of equity changes | References | Capital | Share premium | Equity instrumentsissued other than Capital | Other equity | Accumulated othercomprehensive income | Retained earnings | Revaluation reserves | Other reserves | (-) Treasury shares | Profit or (-) loss atributableto owners of the parent | (-) Interim dividends | Minority interests | Total | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Accumulated OtherComprehensive Income | Other items | |||||||||||||||
| IAS 1.106, 54(r) | IAS 1.106, 78(e) | IAS 1.106, Annex V.Part 2.15-16 | IAS 1.106; Annex V.Part 2.17 | IAS 1.106 | CRR art 4(1)(123) | IFRS 1.30 D5-D8 | IAS 1.106, 54(c) | IAS 1.106; IAS 32.34, 33; Annex V.Part 2.20 | IAS 1.106(a), 83 (a)(ii) | IAS 1.106; IAS 32.35 | IAS 1.54(q), 106(a); IAS 27.27-28 | IAS 1.54(q), 106(a); IAS 27.27-28 | IAS 1.9(c), IG6 | |||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | |||
| 010 | Opening balance [before restatement] | |||||||||||||||
| 020 | Effects of corrections of errors | IAS 1.106.(b); IAS 8.42 | ||||||||||||||
| 030 | Effects of changes in accounting policies | IAS 1.106.(b); IAS 1.IG6; IAS 8.22 | ||||||||||||||
| 040 | Opening balance [current period] | |||||||||||||||
| 050 | Issuance of ordinary shares | IAS 1.106.(d).(iii) | ||||||||||||||
| 060 | Issuance of preference shares | IAS 1.106.(d).(iii) | ||||||||||||||
| 070 | Issuance of other equity instruments | IAS 1.106.(d).(iii) | ||||||||||||||
| 080 | Exercise or expiration of other equity instruments issued | IAS 1.106.(d).(iii) | ||||||||||||||
| 090 | Conversion of debt to equity | IAS 1.106.(d).(iii) | ||||||||||||||
| 100 | Capital reduction | IAS 1.106.(d).(iii) | ||||||||||||||
| 110 | Dividends | IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6 | ||||||||||||||
| 120 | Purchase of treasury shares | IAS 1.106.(d).(iii); IAS 32.33 | ||||||||||||||
| 130 | Sale or cancellation of treasury shares | IAS 1.106.(d).(iii); IAS 32.33 | ||||||||||||||
| 140 | Reclassification of financial instruments from equity to liability | IAS 1.106.(d).(iii) | ||||||||||||||
| 150 | Reclassification of financial instruments from liability to equity | IAS 1.106.(d).(iii) | ||||||||||||||
| 160 | Transfers among components of equity | IAS 1.106.(d).(iii) | ||||||||||||||
| 170 | Equity increase or (-) decrease resulting from business combinations | IAS 1.106.(d).(iii) | ||||||||||||||
| 180 | Share based payments | IAS 1.106.(d).(iii); IFRS 2.10 | ||||||||||||||
| 190 | Other increase or (-) decrease in equity | IAS 1.106.(d) | ||||||||||||||
| 200 | Total comprehensive income for the year | IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6 | ||||||||||||||
| 210 | Closing balance [current period] | |||||||||||||||
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