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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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- 2014 No. 680
- ANNEX IV
- Division 14.
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Changes over time for: Division 14.
Changes to legislation:
Commission Implementing Regulation (EU) No 680/2014, Division
14.
is up to date with all changes known to be in force on or before 23 July 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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Changes and effects yet to be applied to Annex IV Division 14:
- Regulation revoked by 2023 c. 29 Sch. 1 Pt. 1 3
- Regulation revoked by S.I. 2021/1078, reg. 13(2)(aa) (as inserted) by S.I. 2021/1376 reg. 32(7)(a)(i) (This amendment not applied to legislation.gov.uk. The affected provision Pt. 2 (PRA) was modified by a non-legislative instrument (Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019) and is not present in the text of the retained EU legislation. Details of the non-legislative modifications can be found on the Bank of England's website on the page entitled 'The Bank of England's amendments to financial services legislation under the European Union (Withdrawal) Act 2018')
Changes and effects yet to be applied to the whole legislation item and associated provisions
- Art. 1(a)-(c) omitted by S.I. 2021/1078 reg. 13(4)(a) (amending provision omitted by S.I. 2021/1376)
- Art. 1(e)-(g) omitted by S.I. 2021/1078 reg. 13(4)(a) (amending provision omitted by S.I. 2021/1376)
[F114. Fair value hierachy: financial instruments at fair value U.K.
ANNEX IV Table 39: rows 1 - 54
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Fair value hierarchy IFRS 13.93 (b) | Change in fair value for the period Annex V.Part 2.178 | Accumulated change in fair value before taxes Annex V.Part 2.179 | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Level 1 | Level 2 | Level 3 | Level 2 | Level 3 | Level 1 | Level 2 | Level 3 | ||||
| IFRS 13.76 | IFRS 13.81 | IFRS 13.86 | IFRS 13.81 | IFRS 13.86, 93(f) | IFRS 13.76 | IFRS 13.81 | IFRS 13.86 | ||||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | ||||
| ASSETS | |||||||||||
| 010 | Financial assets held for trading | IFRS 7.8(a)(ii);IFRS 9.Appendix A | |||||||||
| 020 | Derivatives | IFRS 9.Appendix A | |||||||||
| 030 | Equity instruments | IAS 32.11, | |||||||||
| 040 | Debt securities | Annex V.Part 1.31 | |||||||||
| 050 | Loans and advances | Annex V.Part 1.32 | |||||||||
| 051 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |||||||||
| 052 | Derivatives | CRR Annex II; Annex V.Part 1.17 | |||||||||
| 053 | Equity instruments | ECB/2013/33; Annex 2.Part 2.4-5 | |||||||||
| 054 | Debt securities | Annex V.Part 1.31 | |||||||||
| 055 | Loans and advances | Annex V.Part 1.32 | |||||||||
| 056 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4; IFRS 7.8(a)(ii) | |||||||||
| 057 | Equity instruments | IAS 32.11 | |||||||||
| 058 | Debt securities | Annex V.Part 1.31 | |||||||||
| 059 | Loans and advances | Annex V.Part 1.32 | |||||||||
| 060 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ||||||||
| 070 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | ||||||||
| 080 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | ||||||||
| 090 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | ||||||||
| 101 | Financial assets at fair value through other comprehensive income | IFRS 7.8 (h); IFRS 9.4.1.2A | |||||||||
| 102 | Equity instruments | IAS 32.11 | |||||||||
| 103 | Debt securities | Annex V.Part 1.31 | |||||||||
| 104 | Loans and advances | Annex V.Part 1.32 | |||||||||
| 121 | Non-trading non-derivative financial assets measured at fair value through profit or loss | Accounting Directive art 8(1)(a), (4) | |||||||||
| 122 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||||||
| 123 | Debt securities | Annex V.Part 1.31 | |||||||||
| 124 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||||||||
| 125 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (6),(8) | |||||||||
| 126 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||||||
| 127 | Debt securities | Annex V.Part 1.31 | |||||||||
| 128 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||||||||
| 140 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 | IFRS 9.6.2.1; Annex V.Part 1.22 | ||||||||
| LIABILITIES | |||||||||||
| 150 | Financial liabilities held for trading | Accounting Directive art 4art 8(1)(a), (6); IAS 39.9, AG 14-15 | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | ||||||||
| 160 | Derivatives | CRR Annex II | IFRS 9.BA.7(a) | ||||||||
| 170 | Short positions | IFRS 9.BA.7(b) | |||||||||
| 180 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||||||||
| 190 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | ||||||||
| 200 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | ||||||||
| 201 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | |||||||||
| 202 | Derivatives | CRR Annex II; Annex V.Part 1.25, 27 | |||||||||
| 203 | Short positions | ||||||||||
| 204 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||||||||
| 205 | Debt securities issued | Annex V.Part 1.37 | |||||||||
| 206 | Other financial liabilities | Annex V.Part 1.38-41 | |||||||||
| 210 | Financial liabilities designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8 (e) (i); IFRS 9.4.1.5 | ||||||||
| 220 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||||||||
| 230 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | ||||||||
| 240 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||||||||
| 250 | Derivatives – Hedge accounting | Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.26 | IFRS 9.6.2.1; Annex V.Part 1.26 | ] | |||||||
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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