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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)
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By nature of the activities | References | Securitisation Special Purpose Entities | Asset management | Other activities | |
---|---|---|---|---|---|
CRR art 4(1)(66) | Annex V.Part 2.117(a) | ||||
Carrying amount | |||||
IFRS 12.28, B6.(a) | 010 | 020 | 030 | ||
010 | Selected financial assets recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | |||
020 | of which: defaulted | ||||
030 | Derivatives | IAS 39.9 | |||
040 | Equity instruments | IAS 32.11 | |||
050 | Debt securities | Annex V.Part 1.24, 26 | |||
060 | Loans and advances | Annex V.Part 1.24, 27 | |||
070 | Selected equity and financial liabilites recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | |||
080 | Equity instruments issued | IAS 32.4 | |||
090 | Derivatives | IAS 39.9, AG 15 (a) | |||
100 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | |||
110 | Debt securities issued | Annex V.Part 1.31 | |||
Nominal amount | |||||
120 | Off-balance sheet items given by thereporting institution | IFRS 12.B26.(e) | |||
130 | of which: defaulted | Annex V.Part 2.61 |
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