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)

ANNEX III Table 28: rows 1 - 13
[F1References Collateral obtained by taking possession accumulated (Annex V.Part 2.176)
Of which: Non current assets held for sale (IFRS 5.38, Annex V.Part 2.7)
Value at initial recognition Carrying amount Accumulated negative changes Value at initial recognition Carrying amount
Annex V.Part 2.175i Annex V.Part 1.27-28 Annex V.Part 2.175ii Annex V.Part 2.175i Annex V.Part 1.27-28
0010 0020 0030 0040 0050
0010 Property, Plant and Equipment IAS 16.6
0020 Other than Property Plant and Equipment IFRS 7.38(a)
0030 Residential immovable property IFRS 7.38(a), Annex V.Part 2.173(a)
0040 Commercial immovable property IFRS 7.38(a), Annex V.Part 2.173(a)
0050 Movable property IFRS 7.38(a), Annex V.Part 2.173(b)(ii)
0060 Equity and debt securities IFRS 7.38(a), Annex V.Part 2.173(b)(iii)
0070 Other IFRS 7.38(a), Annex V.Part 2.173(b)(iv)
0080 Total ]