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)

Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.

[F1 ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

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).

11. Hedge accounting U.K.

F11.4 Hedged items in fair value hedges U.K.

ANNEX IV Table 33: rows 1 - 27

		[F1 References National GAAP compatible IFRS	Micro-hedges	Micro-hedges - Net position hedge	Hedge adjustments on micro-hedges		Macro hedges
			Carrying amount	Assets or liabilities included in hedge of a net position (before netting)	Hedge adjustments included in the carrying amount of assets/liabilities	Remaining adjustments for discontinued micro hedges including hedges of net positions	Hedged items in portfolio hedge of interest rate risk
			IFRS 7.24B(a), Annex V.Part 2.146, 147	IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151	IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149	IFRS 7.24B(a)(v); Annex V.Part 2.148, 150	IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152
			010	020	030	040	050
	ASSETS
010	Financial assets measured at fair value through other comprehensive income	IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151
020	Interest rate	Annex V.Part 2.129(a)
030	Equity	Annex V.Part 2.129(b)
040	Foreign exchange and gold	Annex V.Part 2.129(c)
050	Credit	Annex V.Part 2.129(d)
060	Commodity	Annex V.Part 2.129(e)
070	Other	Annex V.Part 2.129(f)
080	Financial assets measured at amortised cost	IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151
090	Interest rate	Annex V.Part 2.129(a)
100	Equity	Annex V.Part 2.129(b)
110	Foreign exchange and gold	Annex V.Part 2.129(c)
120	Credit	Annex V.Part 2.129(d)
130	Commodity	Annex V.Part 2.129(e)
140	Other	Annex V.Part 2.129(f)
	LIABILITIES
150	Financial liabilities measured at amortised costs	IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151
160	Interest rate	Annex V.Part 2.129(a)
170	Equity	Annex V.Part 2.129(b)
180	Foreign exchange and gold	Annex V.Part 2.129(c)
190	Credit	Annex V.Part 2.129(d)
200	Commodity	Annex V.Part 2.129(e)
210	Other	Annex V.Part 2.129(f)					]