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) 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).

40. Group structure U.K.

40.1 Group structure: ‘ entity-by-entity ’ U.K.

ANNEX IV Table 84: rows 1 - 5

[F1 LEI code	Entity code	Entity name	Entry date	Share capital of investee	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 2.294-295, 296(a)	Annex V.Part 2.294-295, 296(b)	IFRS 12.12(a), 21(a)(i); Annex V.Part 2.294-295, 296(c)	Annex V.Part 2.294-295, 296(d)	Annex V.Part 2.294-295, 296(e)	IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)	IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)	IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)	IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.294-295, 296(g)	Annex V.Part 2.294-295, 296(h)	Annex V.Part 2.294-295, 296(i)	IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(j)	IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(k)	IFRS 12.10(a)(i); Annex V.Part 2.294-295, 296(l)	IFRS 12.21(b); Annex V.Part 2.294-295, 296(m)	CRR art 18; Annex V.Part 2.294-295, 296(n)	Annex V.Part 2.294-295, 296(0)	Annex V.Part 2.294-295, 296(p)	Annex V.Part 2.294-295, 296(q)	IFRS 12.21(b)(iii); Annex V.Part 2.294-295, 296(r)
Annex V.Part 2.294-295, 296(a)	Annex V.Part 2.294-295, 296(b)	Annex V.Part 2.294-295, 296(c)	Annex V.Part 2.294-295, 296(d)	Annex V.Part 2.294-295, 296(e)	Annex V.Part 2.294-295, 296(f)	Annex V.Part 2.294-295, 296(f)	Annex V.Part 2.294-295, 296(f)	Annex V.Part 2.294-295, 296(q)	Annex V.Part 2.294-295, 296(h)	Annex V.Part 2.294-295, 296(i)	Annex V.Part 2.294-295, 296(j)	Annex V.Part 2.294-295, 296(k)	Annex V.Part 2.294-295, 296(l)	Annex V.Part 2.294-295, 296(m)	CRR art 423(b); Annex V.Part 2.294-295, 296(n)	Annex V.Part 2.294-295, 296(0)	Annex V.Part 2.294-295, 296(p)	Annex V.Part 2.294-295, 296(q)	Annex V.Part 2.294-295, 296(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 ’ U.K.

Security code	Entity code	Holding company LEI code	Holding company code	Holding company name	Accumulated equity interest (%)	Carrying amount	Acquisition cost
Annex V.Part 2.297(a)	Annex V.Part 2.296(b), 297(c)	Annex V.Part 2.297(b)	Annex V.Part 2.297(b)		Annex V.Part 2.296(j), 297(c)	Annex V.Part 2.296(o), 297(c)	Annex V.Part 2.296(p), 297(c)
Annex V.Part 2.297(a)	Annex V.Part 2.296(b), 297(c)	Annex V.Part 2.297(b)	Annex V.Part 2.297(b)		Annex V.Part 2.296(j), 297(c)	Annex V.Part 2.296(o), 297(c)	Annex V.Part 2.296(p), 297(c)
010	020	030	040	050	060	070	080
							]