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) (c. 680)

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[F1 ANNEX III U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).

31. Related parties U.K.

31.1 Related parties: amounts payable to and amounts receivable from U.K.

ANNEX III Table 56: rows 1 - 18

		[F1 References Annex V.Part 2.288-291	Outstanding balances
			Parent and entities with joint control or significant influence	Subsidiaries and other entities of the same group	Associates and joint ventures	Key management of the institution or its parent	Other related parties
			IAS 24.19(a),(b)	IAS 24.19(c); Annex V.Part 2.289	IAS 24.19(d),(e); Annex V.Part 2.289	IAS 24.19(f)	IAS 24.19(g)
			010	020	030	040	050
010	Selected financial assets	IAS 24.18(b)
020	Equity instruments	IAS 32.11
030	Debt securities	Annex V.Part 1.31
040	Loans and advances	Annex V.Part 1.32
050	of which: non-performing	Annex V. Part 2.213-239
060	Selected financial liabilities	IAS 24.18(b)
070	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
080	Debt securities issued	Annex V.Part 1.37
090	Nominal amount of loan commitments, financial guarantees and other commitments given	IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118
100	of which: non-performing	IAS 24.18(b); Annex V. Part 2.117
110	Loan commitments, financial guarantees and other commitments received	IAS 24.18(b); Annex V.Part 2.290
120	Notional amount of derivatives	Annex V.Part 2.133-135
131	Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures	IAS 24.1(c); Annex V.Part 2.69-71, 291
132	Provisions on non-performing off-balance sheet exposures	Annex V.Part 2.11, 106, 291					]