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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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ANNEX IV Table 39: rows 1 - 19
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | |||||
|---|---|---|---|---|---|---|---|
| Additions Annex V.Part 2.102 | Reversals Annex V.Part 2.102 | Total | Accumulated impairment | ||||
| 010 | 020 | 030 | 040 | ||||
| 010 | Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss | BAD art 35-37 | IFRS 7.20(e) | ||||
| 020 | Financial assets measured at cost | IFRS 7.20(e); IAS 39.66 | |||||
| 030 | Available-for-sale financial assets | IFRS 7.20(e); IAS 39.67-70 | |||||
| 040 | Loans and receivables | IFRS 7.20(e); IAS 39.63-65 | |||||
| 050 | Held-to-maturity investments | IFRS 7.20(e); IAS 39.63-65 | |||||
| 060 | Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates | BAD art 27.Vertical layout(13)-(14) | IAS 28.40-43 | ||||
| 070 | Subsidiaries | IFRS 10 Appendix A | |||||
| 080 | Joint ventures | IAS 28.3 | |||||
| 090 | Associates | 4th Directive art 17 | IAS 28.3 | ||||
| 100 | Impairment or (-) reversal of impairment on non-financial assets | IAS 36.126(a),(b) | |||||
| 110 | Property, plant and equipment | BAD art 27.Vertical layout(9) | IAS 16.73(e)(v-vi) | ||||
| 120 | Investment properties | BAD art 27.Vertical layout(9) | IAS 40.79(d)(v) | ||||
| 130 | Goodwill | BAD art 27.Vertical layout(9) | IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v) | ||||
| 140 | Other intangible assets | BAD art 27.Vertical layout(9) | IAS 38.118(e)(iv)(v) | ||||
| 150 | TOTAL | ||||||
| 160 | Interest income on impaired financial assets accrued | IFRS 7.20(d); IAS 39.AG 93 | |||||
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