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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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- Regulations originating from the EU
- 2014 No. 680
- ANNEX IV
- Division 4.
- Division 4.3.1
- Annex IV Table 11
- ANNEX IV Table 11:...
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Changes over time for: ANNEX IV Table 11: rows 1 - 24
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Point in time view as at 31/01/2020.
Changes to legislation:
Commission Implementing Regulation (EU) No 680/2014, ANNEX IV Table 11: rows 1 - 24 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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ANNEX IV Table 11: rows 1 - 24
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Gross carrying amount Annex V.Part 1.34(b) | Accumulated impairment Annex V.Part 2.70(b), 71 | Accumulated partial write-offs | Accumulated total write-offs | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | Assets without significant increase in credit risk since initial recognition (Stage 1) | Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Credit-impaired assets (Stage 3) | |||||||||
| Assets without significant increase in credit risk since initial recognition (Stage 1) | of which: instruments with low credit risk | ||||||||||||
| Annex V.Part 1.27 | IFRS 9.5.5.5; IFRS 7.35M(a) | IFRS 9.B5.5.22-24; Annex V.Part 2.75 | IFRS 9.5.5.3, IFRS 7.35M(b)(i) | IFRS 9.5.5.1, 7.35M(b)(ii) | IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A | IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A | IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A | IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74 | IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74 | ||||
| 010 | 015 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | ||||
| 010 | Equity instruments | IAS 32.11; Annex V.Part 1.44(b) | |||||||||||
| 020 | of which: credit institutions | Annex V.Part 1.42(c) | |||||||||||
| 030 | of which: other financial corporations | Annex V.Part 1.42(d) | |||||||||||
| 040 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
| 050 | Debt securities | Annex V.Part 1.31, 44(b) | |||||||||||
| 060 | Central banks | Annex V.Part 1.42(a) | |||||||||||
| 070 | General governments | Annex V.Part 1.42(b) | |||||||||||
| 080 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
| 090 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
| 100 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
| 110 | Loans and advances | Annex V.Part 1.32, 44(a) | |||||||||||
| 120 | Central banks | Annex V.Part 1.42(a) | |||||||||||
| 130 | General governments | Annex V.Part 1.42(b) | |||||||||||
| 140 | Credit institutions | Annex V.Part 1.42(c) | |||||||||||
| 150 | Other financial corporations | Annex V.Part 1.42(d) | |||||||||||
| 160 | Non-financial corporations | Annex V.Part 1.42(e) | |||||||||||
| 170 | Households | Annex V.Part 1.42(f) | |||||||||||
| 180 | FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME | IFRS 7.8(h); IFRS 9.4.1.2A | |||||||||||
| 190 | of which: purchased credit-impaired financial assets | IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77 | ] | ||||||||||
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards 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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