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).

16. Breakdown of selected statement of profit or loss items U.K.

16.7 Impairment on financial and non-financial assets U.K.

ANNEX III Table 33: rows 1 - 20

			[F1 Current period
		References	Additions Annex V.Part 2.102	Reversals Annex V.Part 2.102	Total	Accumulated impairment
			010	020	030	040
010	Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss	IFRS 7.20(e)
020	Financial assets measured at cost	IFRS 7.20(e); IAS 39.66
030	Available-for-sale financial assets	IFRS 7.20(e); IAS 39.67-70
040	Loans and receivables	IFRS 7.20(e); IAS 39.63-65
050	Held-to-maturity investments	IFRS 7.20(e); IAS 39.63-65
060	Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates	IAS 28.40-43
070	Subsidiaries	IFRS 10 Appendix A
080	Joint ventures	IAS 28.3
090	Associates	IAS 28.3
100	Impairment or (-) reversal of impairment on non-financial assets	IAS 36.126(a),(b)
110	Property, plant and equipment	IAS 16.73(e)(v-vi)
120	Investment properties	IAS 40.79(d)(v)
130	Goodwill	IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
140	Other intangible assets	IAS 38.118(e)(iv)(v)
145	Other	IAS 36.126(a),(b)
150	TOTAL
160	Interest income on impaired financial assets accrued	IFRS 7.20(d); IAS 39.AG 93				]