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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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- Revised 01/06/202027.32 MB
- Revised 01/12/201819.94 MB
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- 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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ANNEX III Table 50: rows 1 - 12
| References | Current period | ||||||
|---|---|---|---|---|---|---|---|
| Parent and entities withjoint control orsignificant influence | Subsidiaries and otherentities of the same group | Associates and joint ventures | Key management ofthe institution or its parent | Other related parties | |||
| IAS 24.19(a),(b) | IAS 24.19(c) | IAS 24.19(d),(e) | IAS 24.19(f) | IAS 24.19(g) | |||
| Annex V.Part 2.120 | 010 | 020 | 030 | 040 | 050 | ||
| 010 | Interest income | IAS 24.18(a); IAS 18.35(b)(iii); Annex V.Part 2.21 | |||||
| 020 | Interest expenses | IAS 24.18(a); IAS 1.97; Annex V.Part 2.21 | |||||
| 030 | Dividend income | IAS 24.18(a); IAS 18.35(b)(v); Annex V.Part 2.28 | |||||
| 040 | Fee and commission income | IAS 24.18(a); IFRS 7.20(c) | |||||
| 050 | Fee and commission expenses | IAS 24.18(a); IFRS 7.20(c) | |||||
| 060 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss | IAS 24.18(a) | |||||
| 070 | Gains or (-) losses on derecognition of non-financial assets | IAS 24.18(a); Annex V.Part 2.122 | |||||
| 080 | Increase or (-) decrease during the period in impairment and provisions for impaired debt instruments, defaulted guarantees and defaulted commitments | IAS 24.18(d) | |||||
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