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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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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 items 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 2.118 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b) | ||||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | ||||
010 | Total |
By nature of the activities | References National GAAP based on BAD | References National GAAP compatible IFRS | Securitisation Special Purpose Entities | Asset management | Other activities | |
---|---|---|---|---|---|---|
CRR art 4 (66) | Annex V.Part 2.117(a) | |||||
Carrying amount | ||||||
IFRS 12.28, B6.(a) | 010 | 020 | 030 | |||
010 | Selected financial assets recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | ||||
020 | of which: defaulted | |||||
030 | Derivatives | CRR Annex II; Annex V.Part 1.6 | IAS 39.9 | |||
040 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | IAS 32.11 | |||
050 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |||
060 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |||
070 | Selected equity and financial liabilites recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | ||||
080 | Equity instruments issued | IAS 32.4 | ||||
090 | Derivatives | CRR Annex II | IAS 39.9, AG 15 (a) | |||
100 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | |||
110 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |||
Nominal amount | ||||||
120 | Off-balance sheet items given by thereporting institution | IFRS 12.B26.(e) | ||||
130 | of which: defaulted | Annex V.Part 2.61 | Annex V.Part 2.61 |
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