- Latest available (Revised)
- Original (As adopted by EU)
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)
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
This is the original version as it was originally adopted in the EU.
This legislation may since have been updated - see the latest available (revised) version
References | Accounting scope of consolidation [Carrying amount] | ||
---|---|---|---|
010 | |||
010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 | |
020 | Derivatives | IAS 39.9, AG 15(a) | |
030 | Short positions | IAS 39.AG 15(b) | |
040 | Deposits | ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30 | |
050 | Debt securities issued | Annex V.Part 1.31 | |
060 | Other financial liabilities | Annex V.Part 1.32-34 | |
070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IAS 39.9 | |
080 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | |
090 | Debt securities issued | Annex V.Part 1.31 | |
100 | Other financial liabilities | Annex V.Part 1.32-34 | |
110 | Financial liabilities measured at amortised cost | IFRS 7.8(f); IAS 39.47 | |
120 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | |
130 | Debt securities issued | Annex V.Part 1.31 | |
140 | Other financial liabilities | Annex V.Part 1.32-34 | |
150 | Derivatives – Hedge accounting | IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 | |
160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b) | |
170 | Liabilities under insurance and reinsurance contracts | IFRS 4.IG20(a); Annex V.Part 2.106 | |
180 | Provisions | IAS 37.10; IAS 1.54(l) | |
190 | Tax liabilities | IAS 1.54(n-o) | |
200 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | |
210 | Deferred tax liabilities | IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) | |
220 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9 | |
230 | Other liabilities | Annex V.Part 2.10 | |
240 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11 | |
250 | LIABILITIES | IAS 1.9(b);IG 6 | |
260 | Capital | IAS 1.54(r), BAD art 22 | |
270 | Share premium | IAS 1.78(e); CRR art 4(1)(124) | |
280 | Equity instruments issued other than capital | Annex V.Part 2.15-16 | |
290 | Other equity | IFRS 2.10; Annex V.Part 2.17 | |
300 | Accumulated other comprehensive income | CRR art 4(1)(100) | |
310 | Retained earnings | CRR art 4(1)(123) | |
320 | Revaluation reserves | IFRS 1.30, D5-D8 | |
330 | Other reserves | IAS 1.54; IAS 1.78 (e) | |
340 | (-) Treasury shares | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20 | |
350 | Profit or loss attributable to owners of the parent | IAS 27.28; IAS 1.83(a)(ii) | |
360 | (-) Interim dividends | IAS 32.35 | |
370 | Minority interests [Non-controlling interests] | IAS 27.4; IAS 1.54(q); IAS 27.27 | |
380 | TOTAL EQUITY | IAS 1.9(c), IG 6 | |
390 | TOTAL EQUITY AND TOTAL LIABILITIES | IAS 1.IG6 |
The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: