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)

[F1 ANNEX III U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 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).

1. Balance Sheet Statement [Statement of Financial Position] U.K.

1.2 Liabilities U.K.

ANNEX III Table 3: rows 1 - 32

		[F1 References	Breakdown in table	Carrying amount
				010
010	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15	8
020	Derivatives	IAS 39.9, AG 15(a)	10
030	Short positions	IAS 39.AG 15(b)	8
040	Deposits	ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30	8
050	Debt securities issued	Annex V.Part 1.31	8
060	Other financial liabilities	Annex V.Part 1.32-34	8
070	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IAS 39.9	8
080	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	8
090	Debt securities issued	Annex V.Part 1.31	8
100	Other financial liabilities	Annex V.Part 1.32-34	8
110	Financial liabilities measured at amortised cost	IFRS 7.8(f); IAS 39.47	8
120	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	8
130	Debt securities issued	Annex V.Part 1.31	8
140	Other financial liabilities	Annex V.Part 1.32-34	8
150	Derivatives – Hedge accounting	IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23	8
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(b)
170	Provisions	IAS 37.10; IAS 1.54(l)	43
180	Pensions and other post employment defined benefit obligations	IAS 19.63; IAS 1.78(d); Annex V.Part 2.7	43
190	Other long term employee benefits	IAS 19.153; IAS 1.78(d); Annex V.Part 2.8	43
200	Restructuring	IAS 37.71, 84(a)	43
210	Pending legal issues and tax litigation	IAS 37.Appendix C. Examples 6 and 10	43
220	Commitments and guarantees given	IAS 37.Appendix C.9	43
230	Other provisions		43
240	Tax liabilities	IAS 1.54(n-o)
250	Current tax liabilities	IAS 1.54(n); IAS 12.5
260	Deferred tax liabilities	IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
270	Share capital repayable on demand	IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9
280	Other liabilities	Annex V.Part 2.10
290	Liabilities included in disposal groups classified as held for sale	IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11
300	TOTAL LIABILITIES	IAS 1.9(b);IG 6		]