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)

[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