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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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- 2014 No. 680
- ANNEX IV
- Annex IV Table 2
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ANNEX IV Table 2: rows 1 - 105
| COLOUR CODE IN TEMPLATES: | ||||||
| ||||||
| [F1 | Parts for National GAAP reporters | |||||
| Cell not to be submitted for reporting institutions subject to the relevant accounting framework | ||||||
| FINREP TEMPLATES FOR GAAP | ||||||
|---|---|---|---|---|---|---|
| TEMPLATE NUMBER | TEMPLATE CODE | NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE | ||||
| PART 1 [QUARTERLY FREQUENCY] | ||||||
| Balance Sheet Statement [Statement of Financial Position] | ||||||
| 1.1 | F 01.01 | Balance Sheet Statement: assets | ||||
| 1.2 | F 01.02 | Balance Sheet Statement: liabilities | ||||
| 1.3 | F 01.03 | Balance Sheet Statement: equity | ||||
| 2 | F 02.00 | Statement of profit or loss | ||||
| 3 | F 03.00 | Statement of comprehensive income | ||||
| Breakdown of financial assets by instrument and by counterparty sector | ||||||
| 4.1 | F 04.01 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading | ||||
| 4.2.1 | F 04.02.1 | Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss | ||||
| 4.2.2 | F 04.02.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss | ||||
| 4.3.1 | F 04.03.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income | ||||
| 4.4.1 | F 04.04.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost | ||||
| 4.5 | F 04.05 | Subordinated financial assets | ||||
| 4.6 | F 04.06 | Breakdown of financial assets by instrument and by counterparty sector: trading financial assets | ||||
| 4.7 | F 04.07 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss | ||||
| 4.8 | F 04.08 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity | ||||
| 4.9 | F 04.09 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method | ||||
| 4.10 | F 04.10 | Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets | ||||
| 5.1 | F 05.01 | Breakdown of non-trading Loans and advances by product | ||||
| 6.1 | F 06.01 | Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes | ||||
| F 07.00 | Financial assets subject to impairment that are past due | |||||
| 7.1 | F 07.01 | Financial assets subject to impairment that are past due | ||||
| 7.2 | F 07.02 | Financial assets subject to impairment that are past due under national GAAP | ||||
| Breakdown of financial liabilities | ||||||
| 8.1 | F 08.01 | Breakdown of financial liabilities by product and by counterparty sector | ||||
| 8.2 | F 08.02 | Subordinated financial liabilities | ||||
| Loan commitments, financial guarantees and other commitments | ||||||
| 9.1 | F 09.01 | Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given | ||||
| 9.1.1 | F 09.01.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given | ||||
| 9.2 | F 09.02 | Loan commitments, financial guarantees and other commitments received | ||||
| 10 | F 10.00 | Derivatives - Trading and economic hedges | ||||
| Hedge accounting | ||||||
| 11.1 | F 11.01 | Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge | ||||
| 11.2 | F 11.02 | Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk | ||||
| 11.3 | F 11.03 | Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge | ||||
| 11.3.1 | F 11.03.1 | Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio | ||||
| 11.4 | F 11.04 | Hedged items in fair value hedges | ||||
| Movements in allowances and provisions for credit losses | ||||||
| 12 | F 12.00 | Movements in allowances for credit losses and impairment of equity instruments under national GAAP | ||||
| 12.1 | F 12.01 | Movements in allowances and provisions for credit losses | ||||
| 12.2 | F 12.02 | Transfers between impairment stages (gross basis presentation) | ||||
| Collateral and guarantees received | ||||||
| 13.1 | F 13.01 | Breakdown of collateral and guarantees by loans and advances other than held for trading | ||||
| 13.2 | F 13.02 | Collateral obtained by taking possession during the period [held at the reporting date] | ||||
| 13.3 | F 13.03 | Collateral obtained by taking possession [tangible assets] accumulated | ||||
| 14 | F 14.00 | Fair value hierarchy: financial instruments at fair value | ||||
| 15 | F 15.00 | Derecognition and financial liabilities associated with transferred financial assets | ||||
| Breakdown of selected statement of profit or loss items | ||||||
| 16.1 | F 16.01 | Interest income and expenses by instrument and counterparty sector | ||||
| 16.2 | F 16.02 | Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument | ||||
| 16.3 | F 16.03 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument | ||||
| 16.4 | F 16.04 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk | ||||
| 16.4.1 | F 16.04.1 | Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument | ||||
| 16.5 | F 16.05 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument | ||||
| 16.6 | F 16.06 | Gains or losses from hedge accounting | ||||
| 16.7 | F 16.07 | Impairment on non-financial assets | ||||
| Reconciliation between accounting and CRR scope of consolidation: Balance Sheet | ||||||
| 17.1 | F 17.01 | Reconciliation between accounting and CRR scope of consolidation: Assets | ||||
| 17.2 | F 17.02 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given | ||||
| 17.3 | F 17.03 | Reconciliation between accounting and CRR scope of consolidation: Liabilities | ||||
| 18 | F 18.00 | Performing and non-performing exposures | ||||
| 19 | F 19.00 | Forborne exposures | ||||
| PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] | ||||||
| Geographical breakdown | ||||||
| 20.1 | F 20.01 | Geographical breakdown of assets by location of the activities | ||||
| 20.2 | F 20.02 | Geographical breakdown of liabilities by location of the activities | ||||
| 20.3 | F 20.03 | Geographical breakdown of main statement of profit or loss items by location of the activities | ||||
| 20.4 | F 20.04 | Geographical breakdown of assets by residence of the counterparty | ||||
| 20.5 | F 20.05 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty | ||||
| 20.6 | F 20.06 | Geographical breakdown of liabilities by residence of the counterparty | ||||
| 20.7.1 | F 20.07.1 | Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes | ||||
| 21 | F 21.00 | Tangible and intangible assets: assets subject to operating lease | ||||
| Asset management, custody and other service functions | ||||||
| 22.1 | F 22.01 | Fee and commission income and expenses by activity | ||||
| 22.2 | F 22.02 | Assets involved in the services provided | ||||
| PART 3 [SEMI-ANNUAL] | ||||||
| Off-balance sheet activities: interests in unconsolidated structured entities | ||||||
| 30.1 | F 30.01 | Interests in unconsolidated structured entities | ||||
| 30.2 | F 30.02 | Breakdown of interests in unconsolidated structured entities by nature of the activities | ||||
| Related parties | ||||||
| 31.1 | F 31.01 | Related parties: amounts payable to and amounts receivable from | ||||
| 31.2 | F 31.02 | Related parties: expenses and income generated by transactions with | ||||
| PART 4 [ANNUAL] | ||||||
| Group structure | ||||||
| 40.1 | F 40.1 | Group structure: ‘ entity-by-entity ’ | ||||
| 40.2 | F 40.02 | Group structure: ‘ instrument-by-instrument ’ | ||||
| Fair value | ||||||
| 41.1 | F 41.01 | Fair value hierarchy: financial instruments at amortised cost | ||||
| 41.2 | F 41.02 | Use of the Fair Value Option | ||||
| 42 | F 42.00 | Tangible and intangible assets: carrying amount by measurement method | ||||
| 43 | F 43.00 | Provisions | ||||
| Defined benefit plans and employee benefits | ||||||
| 44.1 | F 44.01 | Components of net defined benefit plan assets and liabilities | ||||
| 44.2 | F 44.02 | Movements in defined benefit plan obligations | ||||
| 44.3 | F 44.03 | Memo items [related to staff expenses] | ||||
| Breakdown of selected items of statement of profit or loss | ||||||
| 45.1 | F 45.01 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio | ||||
| 45.2 | F 45.02 | Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates | ||||
| 45.3 | F 45.03 | Other operating income and expenses | ||||
| 46 | F 46.00 | Statement of changes in equity] | ||||
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).
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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