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Commission Implementing Regulation (EU) No 680/2014Show full title
Commission Implementing Regulation (EU) No 680/2014of 16 April 2014laying 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 30.
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Commission Implementing Regulation (EU) No 680/2014, Division
30.
is up to date with all changes known to be in force on or before 04 November 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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[F130. Off-balance sheet activities: Interests in unconsolidated structured entities U.K.
30.1 Interests in unconsolidated structured entities U.K.
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount of financial assets recognised in the balance sheet | Of which: liquidity support drawn | Fair value of liquidity support drawn | Carrying amount of financial liabilities recognised in the balance sheet | Nominal amount of off-balance sheet exposures given by the reporting institution | Of which: Nominal amount of loan commitments given | Losses incurred by the reporting institution in the current period | ||
|---|---|---|---|---|---|---|---|---|---|---|
| IFRS 12.29(a) | IFRS 12.29(a); Annex V.Part 2.286 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b); Annex V.Part 2.287 | ||||||
| 010 | 020 | 030 | 040 | 050 | 060 | 080 | ||||
| 010 | Total | |||||||||
30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities U.K.
ANNEX IV Table 81: rows 1 - 18
| [F1By nature of the activities | References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | |||
|---|---|---|---|---|---|---|
| Securitisation Special Purpose Entities | Asset management | Other activities | ||||
| CRR art 4(1)(66) | Annex V.Part 2.285(a) | |||||
| IFRS 12.24, B6.(a) | 010 | 020 | 030 | |||
| 010 | Selected financial assets recognised in the reporting institution’s balance sheet | IFRS 12.29(a),(b) | ||||
| 021 | of which: non-performing | Annex V.Part 2.213-239 | Annex V.Part 2.213-239 | |||
| 030 | Derivatives | CRR Annex II; Annex V.Part 2.272 | IFRS 9 Appendix A; Annex V.Part 2.272 | |||
| 040 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |||
| 050 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |||
| 060 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |||
| 070 | Selected equity and financial liabilites recognised in the reporting institution’s balance sheet | IFRS 12.29(a),(b) | ||||
| 080 | Equity instruments issued | IAS 32.11 | ||||
| 090 | Derivatives | CRR Annex II; Annex V.Part 1.24(a), 25, 26, Part 2.272 | IFRS 9 Appendix A; Annex V.Part 2.272 | |||
| 100 | 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 | |||
| 110 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |||
| Nominal amount | ||||||
| 120 | Off-balance sheet exposures given by the reporting institution | CRR Annex I; Annex V.Part 2.112, 113-115, 118 | IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118 | |||
| 131 | of which: non-performing | Annex V.Part 2.117 | Annex V.Part 2.117 | ] | ||
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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