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) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).

21. Tangible and intangible assets: assets subject to operating lease U.K.

ANNEX IV Table 62: rows 1 - 12

		[F1 References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
				Annex V.Part 2.278-279
				010
010	Property plant and equipment		IAS 16.6; IAS 1.54(a)
020	Revaluation model		IAS 17.49; IAS 16.31, 73(a)(d)
030	Cost model		IAS 17.49; IAS 16.30, 73(a)(d)
040	Investment property		IAS 40.IN5; IAS 1.54(b)
050	Fair value model		IAS 17.49; IAS 40.33-55, 76
060	Cost model		IAS 17.49; IAS 40.56,79(c)
070	Other intangible assets	BAD art 4.Assets(9)	IAS 38.8, 118
080	Revaluation model		IAS 17.49; IAS 38.75-87, 124(a)(ii)
090	Cost model		IAS 17.49; IAS 38.74	]