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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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Commission Implementing Regulation (EU) No 680/2014, ANNEX III Table 74: rows 1 - 4 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.
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[F1LEI code | Entity code | Entity name | Entry date | Share capital of investee | Equity of investee | Total assets of investee | Profit or (-) loss of investee | Residence of investee | Sector of investee | NACE Code | Accumulated equity interest [%] | Voting rights [%] | Group structure [relationship] | Accounting treatment [Accounting Group] | Accounting treatment [CRR Group] | Carrying amount | Acquisition cost | Goodwill link to Investee | Fair value of investments for which there are published price quotations |
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Annex V.Part 2.294-295, 296(a) | Annex V.Part 2.294-295, 296(b) | IFRS 12.12(a), 21(a)(i); Annex V.Part 2.294-295, 296(c) | Annex V.Part 2.294-295, 296(d) | Annex V.Part 2.294-295, 296(e) | IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f) | IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f) | IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f) | IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.294-295, 296(g) | Annex V.Part 2.294-295, 296(h) | Annex V.Part 2.294-295, 296(i) | IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(j) | IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(k) | IFRS 12.10(a)(i); Annex V.Part 2.294-295, 296(l) | IFRS 12.21(b); Annex V.Part 2.294-295, 296(m) | CRR art 18; Annex V.Part 2.294-295, 296(n) | Annex V.Part 2.294-295, 296(0) | Annex V.Part 2.294-295, 296(p) | Annex V.Part 2.294-295, 296(q) | IFRS 12.21(b)(iii); Annex V.Part 2.294-295, 296(r) |
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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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