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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)
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- Regulations originating from the EU
- 2014 No. 680
- ANNEX III
- Division 8.
- Division 8.1
- Annex III Table 16
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Commission Implementing Regulation (EU) No 680/2014 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.
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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 | ] | |||||
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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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