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 40: rows 1 - 26
[F1 [F2References Carrying amount
Domestic activitivies Non-domestic activities
Annex V.Part 2.107 Annex V.Part 2.107
010 020
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/2013/33 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/2013/33 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/2013/33 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 Provisions IAS 37.10; IAS 1.54(l)
180 Tax liabilities IAS 1.54(n-o)
190 Share capital repayable on demand IAS 32.IE 33; IFRIC 2; Annex V.Part 2.09
200 Other liabilities Annex V.Part 2.10
210 Liabilities included in disposal groups classified as held for sale IAS 1.54(p); IFRS 5.38
220 LIABILITIES IAS 1.9(b);IG 6 ] ]

Textual Amendments