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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)
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- Regulations originating from the EU
- 2014 No. 680
- ANNEX III
- Division 2.
- Annex III Table 5
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Revised version PDFs
- Revised 01/06/202027.32 MB
- Revised 01/12/201819.94 MB
- Revised 01/03/201819.40 MB
- Revised 01/01/201818.30 MB
- Revised 01/12/201616.46 MB
- Revised 10/09/201616.23 MB
- Revised 20/04/201614.70 MB
- Revised 25/03/20169.95 MB
- Revised 01/06/20159.09 MB
- Revised 21/02/20159.02 MB
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Commission Implementing Regulation (EU) No 680/2014 is up to date with all changes known to be in force on or before 23 July 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
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Changes and effects yet to be applied to Annex III Table 5:
- Regulation revoked by 2023 c. 29 Sch. 1 Pt. 1 3
- Regulation revoked by S.I. 2021/1078, reg. 13(2)(aa) (as inserted) by S.I. 2021/1376 reg. 32(7)(a)(i) (This amendment not applied to legislation.gov.uk. The affected provision Pt. 2 (PRA) was modified by a non-legislative instrument (Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019) and is not present in the text of the retained EU legislation. Details of the non-legislative modifications can be found on the Bank of England's website on the page entitled 'The Bank of England's amendments to financial services legislation under the European Union (Withdrawal) Act 2018')
Changes and effects yet to be applied to the whole legislation item and associated provisions
- Art. 1(a)-(c) omitted by S.I. 2021/1078 reg. 13(4)(a) (amending provision omitted by S.I. 2021/1376)
- Art. 1(e)-(g) omitted by S.I. 2021/1078 reg. 13(4)(a) (amending provision omitted by S.I. 2021/1376)
ANNEX III Table 5: rows 1 - 77
| [F1References | Breakdown in table | Current period | ||
|---|---|---|---|---|
| 010 | ||||
| 010 | Interest income | IAS 1.97; Annex V.Part 2.31 | 16 | |
| 020 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | ||
| 025 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 | ||
| 030 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | ||
| 041 | Financial assets at fair value through other comprehensive income | IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A | ||
| 051 | Financial assets at amortised cost | IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 | ||
| 070 | Derivatives – Hedge accounting, interest rate risk | IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35 | ||
| 080 | Other assets | Annex V.Part 2.36 | ||
| 085 | Interest income on liabilities | IFRS 9.5.7.1, Annex V.Part 2.37 | ||
| 090 | (Interest expenses) | IAS 1.97; Annex V.Part 2.31 | 16 | |
| 100 | (Financial liabilities held for trading) | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | ||
| 110 | (Financial liabilities designated at fair value through profit or loss) | IFRS 7.20(a)(i), B5(e) | ||
| 120 | (Financial liabilities measured at amortised cost) | IFRS 7.20(b); IFRS 9.5.7.2 | ||
| 130 | (Derivatives – Hedge accounting, interest rate risk) | IAS 39.9; Annex V.Part 2.35 | ||
| 140 | (Other liabilities) | Annex V.Part 2.38 | ||
| 145 | (Interest expense on assets) | IFRS 9.5.7.1, Annex V.Part 2.39 | ||
| 150 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | ||
| 160 | Dividend income | Annex V.Part 2.40 | 31 | |
| 170 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 | ||
| 175 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40 | ||
| 191 | Financial assets at fair value through other comprehensive income | IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41 | ||
| 192 | Investments in subsidiaries, joint ventures and associates accounted for using other than equity method | Annex V Part 2 .42 | ||
| 200 | Fee and commission income | IFRS 7.20(c) | 22 | |
| 210 | (Fee and commission expenses) | IFRS 7.20(c) | 22 | |
| 220 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | Annex V.Part 2.45 | 16 | |
| 231 | Financial assets at fair value through other comprehensive income | IFRS 9.4.12A; IFRS 9.5.7.10-11 | ||
| 241 | Financial assets at amortised cost | IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 | ||
| 260 | Financial liabilities measured at amortised cost | IFRS 7.20(a)(v); IFRS 9.5.7.2 | ||
| 270 | Other | |||
| 280 | Gains or (-) losses on financial assets and liabilities held for trading, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 | 16 | |
| 287 | Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46 | ||
| 290 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 | 16, 45 | |
| 300 | Gains or (-) losses from hedge accounting, net | Annex V.Part 2.47 | 16 | |
| 310 | Exchange differences [gain or (-) loss], net | IAS 21.28, 52 (a) | ||
| 330 | Gains or (-) losses on derecognition of non-financial assets, net | IAS 1.34; Annex V. Part 2.48 | 45 | |
| 340 | Other operating income | Annex V.Part 2.314-316 | 45 | |
| 350 | (Other operating expenses) | Annex V.Part 2.314-316 | 45 | |
| 355 | TOTAL OPERATING INCOME, NET | |||
| 360 | (Administrative expenses) | |||
| 370 | (Staff expenses) | IAS 19.7; IAS 1.102, IG 6 | 44 | |
| 380 | (Other administrative expenses) | 16 | ||
| 385 | (Cash contributions to resolution funds and deposit guarantee schemes) | Annex V.Part 2.48i | ||
| 390 | (Depreciation) | IAS 1.102, 104 | ||
| 400 | (Property, Plant and Equipment) | IAS 1.104; IAS 16.73(e)(vii) | ||
| 410 | (Investment Properties) | IAS 1.104; IAS 40.79(d)(iv) | ||
| 420 | (Other intangible assets) | IAS 1.104; IAS 38.118(e)(vi) | ||
| 425 | Modification gains or (-) losses, net | IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 | ||
| 426 | Financial assets at fair value through other comprehensive income | IFRS 7.35J | ||
| 427 | Financial assets at amortised cost | IFRS 7.35J | ||
| 430 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | 9 12 43 | |
| 435 | (payment commitments to resolution funds and deposit guarantee schemes) | Annex V.Part 2.48i | ||
| 440 | (Commitments and guarantees given) | IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50 | ||
| 450 | (Other provisions) | |||
| 460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 | 12 | |
| 481 | (Financial assets at fair value through other comprehensive income) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 | 12 | |
| 491 | (Financial assets at amortised cost) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 | 12 | |
| 510 | (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) | IAS 28.40-43 | 16 | |
| 520 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | 16 | |
| 530 | (Property, plant and equipment) | IAS 16.73(e)(v-vi) | ||
| 540 | (Investment properties) | IAS 40.79(d)(v) | ||
| 550 | (Goodwill) | IFRS 3.Appendix B67(d)(v); IAS 36.124 | ||
| 560 | (Other intangible assets) | IAS 38.118 (e)(iv)(v) | ||
| 570 | (Other) | IAS 36.126 (a)(b) | ||
| 580 | Negative goodwill recognised in profit or loss | IFRS 3.Appendix B64(n)(i) | ||
| 590 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method | Annex V.Part 2.54 | ||
| 600 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.55 | ||
| 610 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | ||
| 620 | (Tax expense or (-) income related to profit or loss from continuing operations) | IAS 1.82(d); IAS 12.77 | ||
| 630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | IAS 1, IG 6 | ||
| 640 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 | ||
| 650 | Profit or (-) loss before tax from discontinued operations | IFRS 5.33(b)(i) | ||
| 660 | (Tax expense or (-) income related to discontinued operations) | IFRS 5.33 (b)(ii),(iv) | ||
| 670 | PROFIT OR (-) LOSS FOR THE YEAR | IAS 1.81A(a) | ||
| 680 | Attributable to minority interest [non-controlling interests] | IAS 1.81B (b)(i) | ||
| 690 | Attributable to owners of the parent | IAS 1.81B (b)(ii) | ] | |
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 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).
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