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)

[F1 ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

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).

17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet U.K.

17.1 Assets U.K.

ANNEX IV Table 50: rows 1 - 63

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17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given U.K.

		References National GAAP based on BAD	References National GAAP compatible IFRS	Accounting scope of consolidation [Nominal amount]
				Annex V.Part 2.118, 209
				010
010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
020	Financial guarantees given	CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
030	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
040	OFF-BALANCE SHEET EXPOSURES

17.3 Liabilities and equity] U.K.

ANNEX IV Table 52: rows 1 - 55

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