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)

[F110. Derivatives – Trading and economic hedges U.K.

ANNEX IV Table 27: rows 1 - 39

[F1By type of risk / By product or by type of market Carrying amount Fair value Notional amount
Financial assets Held for trading and trading Financial liabilities Held for trading and trading Positive value Negative value Total Trading of which: sold
of which: Financial assets measured at a cost-based method / LOCOM of which: Financial liabilities measured at a cost-based method / LOCOM
References National GAAP compatible IFRS Annex V.Part 2.120, 131 IFRS 9.BA.7 (a); Annex V.Part 2.120, 131 Annex V.Part 2.133-135 Annex V.Part 2.133-135
References National GAAP based on BAD Annex V.Part 1.17, Part 2.120 Annex V.Part 2.124 Annex V.Part 1.25, Part 2.120 Annex V.Part 2.124 Annex V.Part 2.132 Annex V.Part 2.132 Annex V.Part 2.133-135 Annex V.Part 2.133-135
010 011 020 016 022 025 030 040
010 Interest rate Annex V.Part 2.129(a) Annex V.Part 2.129(a)
020 of which: economic hedges Annex V.Part 2.137-139 Annex V.Part 2.137-139
030 OTC options Annex V.Part 2.136 Annex V.Part 2.136
040 OTC other Annex V.Part 2.136 Annex V.Part 2.136
050 Organized market options Annex V.Part 2.136 Annex V.Part 2.136
060 Organized market other Annex V.Part 2.136 Annex V.Part 2.136
070 Equity Annex V.Part 2.129(b) Annex V.Part 2.129(b)
080 of which: economic hedges Annex V.Part 2.137-139 Annex V.Part 2.137-139
090 OTC options Annex V.Part 2.136 Annex V.Part 2.136
100 OTC other Annex V.Part 2.136 Annex V.Part 2.136
110 Organized market options Annex V.Part 2.136 Annex V.Part 2.136
120 Organized market other Annex V.Part 2.136 Annex V.Part 2.136
130 Foreign exchange and gold Annex V.Part 2.129(c) Annex V.Part 2.129(c)
140 of which: economic hedges Annex V.Part 2.137-139 Annex V.Part 2.137-139
150 OTC options Annex V.Part 2.136 Annex V.Part 2.136
160 OTC other Annex V.Part 2.136 Annex V.Part 2.136
170 Organized market options Annex V.Part 2.136 Annex V.Part 2.136
180 Organized market other Annex V.Part 2.136 Annex V.Part 2.136
190 Credit Annex V.Part 2.129(d) Annex V.Part 2.129(d)
195 of which: economic hedges with use of the fair value option Annex V.Part 2.140 IFRS 9.6.7.1; Annex V.Part 2.140
201 of which: other economic hedges Annex V.Part 2.137-140 Annex V.Part 2.137-140
210 Credit default swap
220 Credit spread option
230 Total return swap
240 Other
250 Commodity Annex V.Part 2.129(e) Annex V.Part 2.129(e)
260 of which: economic hedges Annex V.Part 2.137-139 Annex V.Part 2.137-139
270 Other Annex V.Part 2.129(f) Annex V.Part 2.129(f)
280 of which: economic hedges Annex V.Part 2.137-139 Annex V.Part 2.137-139
290 DERIVATIVES CRR Annex II; Annex V.Part 1.16(a) IFRS 9.Appendix A
300 of which: OTC – credit institutions Annex V.Part 1.42(c), 44(e), Part 2.141 (a), 142 Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
310 of which: OTC – other financial corporations Annex V.Part 1.42(d), 44(e), Part 2.141(b) Annex V.Part 1.42(d), 44(e), Part 2.141(b)
320 of which: OTC – rest Annex V.Part 1.44(e), Part 2.141(c) Annex V.Part 1.44(e), Part 2.141(c) ]

Textual Amendments