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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 10.
- Annex IV Table 24
- ANNEX IV Table 24:...
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- Revised 01/06/202027.32 MB
- Revised 01/12/201819.94 MB
- Revised 01/03/201819.40 MB
- Revised 01/01/201818.30 MB
- Revised 01/12/201616.46 MB
- Revised 10/09/201616.23 MB
- Revised 20/04/201614.70 MB
- Revised 25/03/20169.95 MB
- Revised 01/06/20159.09 MB
- Revised 21/02/20159.02 MB
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Changes over time for: ANNEX IV Table 24: rows 1 - 37
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Point in time view as at 16/04/2014.
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Commission Implementing Regulation (EU) No 680/2014, ANNEX IV Table 24: rows 1 - 37 is up to date with all changes known to be in force on or before 09 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 24: rows 1 - 37
| By type of risk / By product or by type of market | References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Mark-to-market [Mark-to-Model] value | Notional amount | ||||
|---|---|---|---|---|---|---|---|---|---|
| Financial assets held for trading | Financial liabilities held for trading | Positive value. Trading | Negative value. Trading | Total Trading | of which: sold | ||||
| Annex V.Part 2.69 | Annex V.Part 2.69 | Annex V.Part 2.70-71 | Annex V.Part 2.72 | ||||||
| CRR art 105 | CRR art 105 | Annex V.Part 2.70-71 | Annex V.Part 2.72 | ||||||
| 010 | 020 | 022 | 025 | 030 | 040 | ||||
| 010 | Interest rate | Annex V.Part 2.67(a) | Annex V.Part 2.67(a) | ||||||
| 020 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | ||||||
| 030 | OTC options | ||||||||
| 040 | OTC other | ||||||||
| 050 | Organized market options | ||||||||
| 060 | Organized market other | ||||||||
| 070 | Equity | Annex V.Part 2.67(b) | Annex V.Part 2.67(b) | ||||||
| 080 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | ||||||
| 090 | OTC options | ||||||||
| 100 | OTC other | ||||||||
| 110 | Organized market options | ||||||||
| 120 | Organized market other | ||||||||
| 130 | Foreign exchange and gold | Annex V.Part 2.67(c) | Annex V.Part 2.67(c) | ||||||
| 140 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | ||||||
| 150 | OTC options | ||||||||
| 160 | OTC other | ||||||||
| 170 | Organized market options | ||||||||
| 180 | Organized market other | ||||||||
| 190 | Credit | Annex V.Part 2.67(d) | Annex V.Part 2.67(d) | ||||||
| 200 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | ||||||
| 210 | Credit default swap | ||||||||
| 220 | Credit spread option | ||||||||
| 230 | Total return swap | ||||||||
| 240 | Other | ||||||||
| 250 | Commodity | Annex V.Part 2.67(e) | Annex V.Part 2.67(e) | ||||||
| 260 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | ||||||
| 270 | Other | Annex V.Part 2.67(f) | Annex V.Part 2.67(f) | ||||||
| 280 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | ||||||
| 290 | DERIVATIVES | CRR Annex II; Annex V.Part 1.15 | IAS 39.9 | ||||||
| 300 | of which: OTC - credit institutions | Annex V.Part 1.35(c), 2.75(a) | Annex V.Part 1.35(c), 2.75(a) | ||||||
| 310 | of which: OTC - other financial corporations | Annex V.Part 1.35(d), 2.75(b) | Annex V.Part 1.35(d), 2.75(b) | ||||||
| 320 | of which: OTC - rest | Annex V.Part 2.75(c) | Annex V.Part 2.75(c) | ||||||
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