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)

ANNEX IV Table 29: rows 1 - 37
[F1By 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