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

ANNEX IV Table 4: rows 1 - 54

		[F1 References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
					010
010	Capital	BAD art 4.Liabilities(9), BAD art 22	IAS 1.54(r), BAD art 22	46
020	Paid up capital	BAD art 4.Liabilities(9)	IAS 1.78(e)
030	Unpaid capital which has been called up	BAD art 4.Liabilities(9); Annex V.Part 2.17	Annex V.Part 2.14
040	Share premium	BAD art 4.Liabilities(10); CRR art 4(1)(124)	IAS 1.78(e); CRR art 4(1)(124)	46
050	Equity instruments issued other than capital	Annex V.Part 2.18-19	Annex V.Part 2.18-19	46
060	Equity component of compound financial instruments	Accounting Directive art 8(6); Annex V.Part 2.18	IAS 32.28-29; Annex V.Part 2.18
070	Other equity instruments issued	Annex V.Part 2.19	Annex V.Part 2.19
080	Other equity	Annex V.Part 2.20	IFRS 2.10; Annex V.Part 2.20
090	Accumulated other comprehensive income	CRR art 4(1)(100)	CRR art 4(1)(100)	46
095	Items that will not be reclassified to profit or loss		IAS 1.82A(a)
100	Tangible assets		IAS 16.39-41
110	Intangible assets		IAS 38.85-87
120	Actuarial gains or (-) losses on defined benefit pension plans		IAS 1.7, IG6; IAS 19.120(c)
122	Non-current assets and disposal groups classified as held for sale		IFRS 5.38, IG Example 12
124	Share of other recognised income and expense of investments in subsidaries, joint ventures and associates		IAS 1.IG6; IAS 28.10
320	Fair value changes of equity instruments measured at fair value through other comprehensive income		IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21
330	Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income		IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22
340	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]		IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22
350	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]		IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57
360	Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk		IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23
128	Items that may be reclassified to profit or loss		IAS 1.82A(a) (ii)
130	Hedge of net investments in foreign operations [effective portion]	Accounting Directive art 8(1)(a), (6)(8)	IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24
140	Foreign currency translation	BAD art 39(6)	IAS 21.52(b); IAS 21.32, 38-49
150	Hedging derivatives. Cash flow hedges reserve [effective portion]	Accounting Directive art 8(1)(a), (6)(8)	IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25
155	Fair value changes of debt instruments measured at fair value through other comprehensive income		IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26
165	Hedging instruments [not designated elements]		IAS 1.7(g)(h); IFRS 9.6.5.15,.6.5.16; IFRS 7.24E (b)(c); Annex V.Part 2.60
170	Non-current assets and disposal groups classified as held for sale		IFRS 5.38, IG Example 12
180	Share of other recognised income and expense of investments in subsidaries, joint ventures and associates		IAS 1.IG6; IAS 28.10
190	Retained earnings	BAD art 4.Liabilities(13); CRR art 4(1)(123)	CRR art 4(1)(123)
200	Revaluation reserves	BAD art 4.Liabilities(12)	IFRS 1.30, D5-D8; Annex V.Part 2.28
201	Tangible assets	Accounting Directive art 7(1)
202	Equity instruments	Accounting Directive art 7(1)
203	Debt securities	Accounting Directive art 7(1)
204	Other	Accounting Directive art 7(1)
205	Fair value reserves	Accounting Directive art 8(1)(a)
206	Hedge of net investments in foreign operations	Accounting Directive art 8(1)(a), (8)(b)
207	Hedging derivatives. Cash flow hedges	Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a)
208	Hedging derivatives. Other hedges	Accounting Directive art 8(1)(a), (8)(a)
209	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), 8(2)
210	Other reserves	BAD art 4 Liabilities(11)-(13)	IAS 1.54; IAS 1.78(e)
215	Funds for general banking risks [if presented within equity]	BAD art 38.1; CRR art 4(112); Annex V.Part 2.15
220	Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method	Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29	IAS 28.11; Annex V.Part 2.29
230	Other	Annex V.Part 2.29	Annex V.Part 2.29
235	First consolidation differences	Accounting Directive art 24(3)(c)
240	(-) Treasury shares	Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30	IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30	46
250	Profit or loss attributable to owners of the parent	BAD art 4.Liabilities(14)	IAS 1.81B (b)(ii)	2
260	(-) Interim dividends	CRR Article 26(2b)	IAS 32.35
270	Minority interests [Non-controlling interests]	Accounting Directive art 24(4)	IAS 1.54(q)
280	Accumulated Other Comprehensive Income	CRR art 4(1)(100)	CRR art 4(1)(100)	46
290	Other items			46
300	TOTAL EQUITY		IAS 1.9(c), IG 6	46
310	TOTAL EQUITY AND TOTAL LIABILITIES	BAD art 4.Liabilities	IAS 1.IG6		]

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).