- Latest available (Revised)
- Point in Time (11/07/2023)
- Original (As adopted by EU)
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)
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
Point in time view as at 11/07/2023.
Commission Implementing Regulation (EU) No 680/2014 is up to date with all changes known to be in force on or before 27 August 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
[F1References | Current period | ||
---|---|---|---|
010 | |||
010 | Profit or (-) loss for the year | IAS 1.7, IG6 | |
020 | Other comprehensive income | IAS 1.7, IG6 | |
030 | Items that will not be reclassified to profit or loss | IAS 1.82A(a)(i) | |
040 | Tangible assets | IAS 1.7, IG6; IAS 16.39-40 | |
050 | Intangible assets | IAS 1.7; IAS 38.85-86 | |
060 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.120(c) | |
070 | Non-current assets and disposal groups held for sale | IFRS 5.38 | |
080 | Share of other recognised income and expense of entities accounted for using the equity method | IAS 1.IG6; IAS 28.10 | |
081 | Fair value changes of equity instruments measured at fair value through other comprehensive income | IAS 1.7(d) | |
083 | Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net | IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57 | |
084 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57 | |
085 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57 | |
086 | Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | IAS 1.7(f) | |
090 | Income tax relating to items that will not be reclassified | IAS 1.91(b); Annex V.Part 2.66 | |
100 | Items that may be reclassified to profit or loss | IAS 1.82A(a)(ii) | |
110 | Hedge of net investments in foreign operations [effective portion] | IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58 | |
120 | Valuation gains or (-) losses taken to equity | IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58 | |
130 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59 | |
140 | Other reclassifications | Annex V.Part 2.65 | |
150 | Foreign currency translation | IAS 1.7, IG6; IAS 21.52(b) | |
160 | Translation gains or (-) losses taken to equity | IAS 21.32, 38-47 | |
170 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49 | |
180 | Other reclassifications | Annex V.Part 2.65 | |
190 | Cash flow hedges [effective portion] | IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a); | |
200 | Valuation gains or (-) losses taken to equity | IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a) | |
210 | Transferred to profit or loss | IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59 | |
220 | Transferred to initial carrying amount of hedged items | IAS 1.IG6;IFRS 9.6.5.11(d)(i) | |
230 | Other reclassifications | Annex V.Part 2.65 | |
231 | Hedging instruments [not designated elements] | IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60 | |
232 | Valuation gains or (-) losses taken to equity | IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16; IFRS 7.24E (b)(c) | |
233 | Transferred to profit or loss | IAS 1.7(g)(h); IFRS 9.6.5.15, .6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61 | |
234 | Other reclassifications | Annex V.Part 2.65 | |
241 | Debt instruments at fair value through other comprehensive income | IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63 | |
251 | Valuation gains or (-) losses taken to equity | IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4 | |
261 | Transferred to profit or loss | IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64 | |
270 | Other reclassifications | IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65 | |
280 | Non-current assets and disposal groups held for sale | IFRS 5.38 | |
290 | Valuation gains or (-) losses taken to equity | IFRS 5.38 | |
300 | Transferred to profit or loss | IAS 1.7, 92-95; IFRS 5.38 | |
310 | Other reclassifications | IFRS 5.IG Example 12 | |
320 | Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | |
330 | Income tax relating to items that may be reclassified to profit or (-) loss | IAS 1.91(b), IG6; Annex V.Part 2.66 | |
340 | Total comprehensive income for the year | IAS 1.7, 81A(a), IG6 | |
350 | Attributable to minority interest [Non-controlling interest] | IAS 1.83(b)(i), IG6 | |
360 | Attributable to owners of the parent | IAS 1.83(b)(ii), IG6 | ] |
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).
The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: