Commission Implementing Regulation (EU) No 680/2014Show full title

Commission Implementing Regulation (EU) No 680/2014of 16 April 2014laying 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)

[F18. Breakdown of financial liabilities U.K.

8.1 Breakdown of financial liabilities by product and by counterparty sector U.K.

ANNEX III Table 16: rows 1 - 50
[F1References National GAAP compatible IFRS Carrying amount Annex V.Part 1.27 Accumulated changes in fair value due to credit risk
Held for trading Designated at fair value through profit or loss Amortised cost Hedge accounting
IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7 IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 IFRS 7.8(g); IFRS 9.4.2.1 IFRS 7.24A(a); IFRS 9.6 CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101
010 020 030 037 040
010 Derivatives IFRS 9.BA.7(a)
020 Short positions FRS 9.BA.7(b)
030 Equity instruments IAS 32.11
040 Debt securities Annex V.Part 1.31
050 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
060 Central banks Annex V.Part 1.42(a), 44(c)
070 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1
080 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2
090 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
100 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4
110 General governments Annex V.Part 1.42(b), 44(c)
120 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1
130 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2
140 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
150 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4
160 Credit institutions Annex V.Part 1.42(c),44(c)
170 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1
180 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2
190 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
200 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4
210 Other financial corporations Annex V.Part 1.42(d),44(c)
220 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1
230 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2
240 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
250 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4
260 Non-financial corporations Annex V.Part 1.42(e), 44(c)
270 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1
280 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2
290 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
300 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4
310 Households Annex V.Part 1.42(f), 44(c)
320 Current accounts / overnight deposits ECB/2013/33 Annex 2.Part 2.9.1
330 Deposits with agreed maturity ECB/2013/33 Annex 2.Part 2.9.2
340 Deposits redeemable at notice ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
350 Repurchase agreements ECB/2013/33 Annex 2.Part 2.9.4
360 Debt securities issued Annex V.Part 1.37, Part 2.98
370 Certificates of deposits Annex V.Part 2.98(a)
380 Asset-backed securities CRR art 4(1)(61)
390 Covered bonds CRR art 129
400 Hybrid contracts Annex V.Part 2.98(d)
410 Other debt securities issued Annex V.Part 2.98(e)
420 Convertible compound financial instruments IAS 32.AG 31
430 Non-convertible
440 Other financial liabilities Annex V.Part 1.38-41
445 of which: lease liabilities IFRS 16.22, 26-28, 47(b)
450 FINANCIAL LIABILITIES

8.2 Subordinated financial liabilities U.K.

References Carriyng amount
Designated at fair value through profit or loss At amortized cost
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 IFRS 7.8(g); IFRS 9.4.2.1
010 020
010 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
020 Debt securities issued Annex V.Part 1.37
030 SUBORDINATED FINANCIAL LIABILITIES Annex V.Part 2.99-100 ]

Textual Amendments