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)

ANNEX IV REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

4. Breakdown of financial assets by instrument and by counterparty sector

4.10 Other non-trading non-derivative financial assets

ANNEX IV Table 16: rows 1 - 21

		References National GAAP based on BAD	Carrying amount
			010
010	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
020	of which: unquoted
030	of which: credit institutions	Annex V.Part 1.35(c)
040	of which: other financial corporations	Annex V.Part 1.35(d)
050	of which: non-financial corporations	Annex V.Part 1.35(e)
060	Debt securities	Annex V.Part 1.24, 26
070	Central banks	Annex V.Part 1.35(a)
080	General governments	Annex V.Part 1.35(b)
090	Credit institutions	Annex V.Part 1.35(c)
100	Other financial corporations	Annex V.Part 1.35(d)
110	Non-financial corporations	Annex V.Part 1.35(e)
120	Loans and advances	Annex V.Part 1.24, 27
130	Central banks	Annex V.Part 1.35(a)
140	General governments	Annex V.Part 1.35(b)
150	Credit institutions	Annex V.Part 1.35(c)
160	Other financial corporations	Annex V.Part 1.35(d)
170	Non-financial corporations	Annex V.Part 1.35(e)
180	Households	Annex V.Part 1.35(f)
190	OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS	4th Directive art 42a(1); art 42c(2)