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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)
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40. Group structure
40.1 Group structure: ‘entity-by-entity’
ANNEX IV Table 57: rows 1 - 5
| LEI code | Entity code | Entity name | Entry date | Share capital | Equity of investee | Total assets of investee | Profit or (-) loss of investee | Residence of investee | Sector of investee | NACE Code | Accumulated equity interest [%] | Voting rights [%] | Group structure [relationship] | Accounting treatment [Accounting Group] | Accounting treatment [CRR Group] | Carrying amount | Acquisition cost | Goodwill link to Investee | Fair value of investments for which there are published price quotations |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Annex V.Part 2.123, 124(a) | Annex V.Part 2.123, 124(b) | IFRS 12.12(a), 21(a)(i); Annex V.Part 2.123, 124(c) | Annex V.Part 2.123, 124(d) | Annex V.Part 2.123, 124(e) | IFRS 12.B12(b); Annex V.Part 2.123, 124(f) | IFRS 12.B12(b); Annex V.Part 2.123, 124(f) | IFRS 12.B12(b); Annex V.Part 2.123, 124(f) | IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.123, 124(g) | Annex V.Part 2.123, 124(h) | Annex V.Part 2.123, 124(i) | IFRS 12.21(iv); Annex V.Part 2.123, 124(j) | IFRS 12.21(iv); Annex V.Part 2.123, 124(k) | IFRS 12.10(a)(i); Annex V.Part 2.123, 124(l) | IFRS 12.21(b); Annex V.Part 2.123, 124(m) | CRR art 423(b); Annex V.Part 2.123, 124(n) | Annex V.Part 2.123, 124(0) | Annex V.Part 2.123, 124(p) | Annex V.Part 2.123, 124(q) | IFRS 12.21(b)(iii); Annex V.Part 2.123, 124(r) |
| Annex V.Part 2.123, 124(a) | Annex V.Part 2.123, 124(b) | Annex V.Part 2.123, 124(c) | Annex V.Part 2.123, 124(d) | Annex V.Part 2.123, 124(e) | Annex V.Part 2.123, 124(f) | Annex V.Part 2.123, 124(f) | Annex V.Part 2.123, 124(f) | Annex V.Part 2.123, 124(q) | Annex V.Part 2.123, 124(h) | Annex V.Part 2.123, 124(i) | Annex V.Part 2.123, 124(j) | Annex V.Part 2.123, 124(k) | Annex V.Part 2.123, 124(l) | Annex V.Part 2.123, 124(m) | CRR art 423(b); Annex V.Part 2.123, 124(n) | Annex V.Part 2.123, 124(0) | Annex V.Part 2.123, 124(p) | Annex V.Part 2.123, 124(q) | Annex V.Part 2.123, 124(r) |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 095 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | 190 |
40.2. Group structure: ‘instrument-by-instrument’
| Security code | Entity code | Holding company LEI code | Holding company code | Holding company name | Accumulated equity interest (%) | Carrying amount | Acquisition cost |
|---|---|---|---|---|---|---|---|
| Annex V.Part 2.125(a) | Annex V.Part 2.124(b), 125(c) | Annex V.Part 2.125(b) | Annex V.Part 2.124(j), 125(c) | Annex V.Part 2.124(o), 125(c) | Annex V.Part 2.124(p), 125(c) | ||
| Annex V.Part 2.125(a) | Annex V.Part 2.124(b), 125(c) | Annex V.Part 2.125(b) | Annex V.Part 2.124(j), 125(c) | Annex V.Part 2.124(o), 125(c) | Annex V.Part 2.124(p), 125(c) | ||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 |
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