Commission Implementing Regulation (EU) No 680/2014Show full title

ANNEX IV Table 29: rows 1 - 37

	[F1 By product or by type of market	References National GAAP based on BAD	Carrying amount				Notional amount				Fair value
			Assets		Liabilities		Total Hedging		of which: sold		Positive value	Negative value
				of which: assets carried at amortised cost / LOCOM		of which: liabilities carried at amortised cost / LOCOM		of which: derivatives carried at amortised cost / LOCOM		of which: derivatives carried at amortised cost / LOCOM
			Annex V.Part 1.17, Part 2.120	Annex V.Part 2.124	Annex V.Part 1.25, Part 2.120	Annex V.Part 2.124	Annex V.Part 2.133-135	Annex V.Part 2.124	Annex V.Part 2.133-135	Annex V.Part 2.124	Annex V.Part 2.132	Annex V.Part 2.132
			005	006	007	008	010	011	020	021	030	040
010	Interest rate	Annex V.Part 2.129(a)
020	OTC options	Annex V.Part 2.136
030	OTC other	Annex V.Part 2.136
040	Organized market options	Annex V.Part 2.136
050	Organized market other	Annex V.Part 2.136
060	Equity	Annex V.Part 2.129(b)
070	OTC options	Annex V.Part 2.136
080	OTC other	Annex V.Part 2.136
090	Organized market options	Annex V.Part 2.136
100	Organized market other	Annex V.Part 2.136
110	Foreign exchange and gold	Annex V.Part 2.129(c)
120	OTC options	Annex V.Part 2.136
130	OTC other	Annex V.Part 2.136
140	Organized market options	Annex V.Part 2.136
150	Organized market other	Annex V.Part 2.136
160	Credit	Annex V.Part 2.129(d)
170	Credit default swap	Annex V.Part 2.136
180	Credit spread option	Annex V.Part 2.136
190	Total return swap	Annex V.Part 2.136
200	Other	Annex V.Part 2.136
210	Commodity	Annex V.Part 2.129(e)
220	Other	Annex V.Part 2.129(f)
230	DERIVATIVES-HEDGE ACCOUNTING	Annex V.Part 1.22, 26
231	of which: fair value hedges	Annex V.Part 2.143
232	of which: cash flow hedges	Annex V.Part 2.143
233	of which: cost-price hedges	Annex V.Part 2.143, 144
234	of which: hedge in net investments in a foreign operation	Annex V.Part 2.143
235	of which: portfolio fair value hedges of interest rate risk	Annex V.Part 2.143
236	of which: portfolio cash flow hedges of interest rate risk	Annex V.Part 2.143
240	of which: OTC – credit institutions	Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
250	of which: OTC – other financial corporations	Annex V.Part 1.42(d), 44(e), Part 2.141(b)
260	of which: OTC – rest	Annex V.Part 1.44(e), Part 2.141(c)										]

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).