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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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[F1Transferred financial assets entirely recognized | Transferred financial assets recognized to the extent of the instution’s continuing involvement | Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights | Amounts derecognised for capital purposes | |||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Transferred assets | Associated liabilities ITS V.Part 2.181 | Principal amount outstanding of the original assets | Carrying amount of assets still recognised [continuing involvement] | Carrying amount of associated liabilites | ||||||||||
Carrying amount | Of which: securitizations | Of which: repurchase agreements | Carrying amount | Of which: securitizations | Of which: repurchase agreements | |||||||||
References National GAAP compatible IFRS | IFRS 7.42D.(e), Annex V.Part 1.27 | IFRS 7.42D(e); CRR art 4(1)(61) | IFRS 7.42D(e); Annex V.Part 2.183-184 | IFRS 7.42D(e) | IFRS 7.42D.(e) | IFRS 7.42D(e); Annex V.Part 2.183-184 | IFRS 7.42D(f) | IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181 | CRR art 109; Annex V.Part 2.182 | |||||
References National GAAP based on BAD | Annex V.Part 1.27-28 | CRR art 4(61) | Annex V.Part 2.183-184 | CRR art 4(61) | Annex V.Part 2.183-184 | CRR art 109; Annex V.Part 2.182 | ||||||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | ||||
010 | Financial assets held for trading | IFRS 7.8(a)(ii);IFRS 9.Appendix A | ||||||||||||
020 | Equity instruments | IAS 32.11 | ||||||||||||
030 | Debt securities | Annex V.Part 1.31 | ||||||||||||
040 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
041 | Trading financial assets | Accounting Directive art 8(1)(a), (6); Annex V.Part 1.15 | ||||||||||||
042 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
043 | Debt securities | Annex V.Part 1.31 | ||||||||||||
044 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
045 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4 | ||||||||||||
046 | Equity instruments | IAS 32.11 | ||||||||||||
047 | Debt securities | Annex V.Part 1.31 | ||||||||||||
048 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
050 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8(a)(i); IFRS 9.4.1.5 | |||||||||||
060 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |||||||||||
070 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |||||||||||
080 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |||||||||||
091 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | ||||||||||||
092 | Equity instruments | IAS 32.11 | ||||||||||||
093 | Debt securities | Annex V.Part 1.31 | ||||||||||||
094 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
121 | Non-trading non-derivative financial assets measured at fair value through profit or loss | Accounting Directive art 8(1)(a), (4) | ||||||||||||
122 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
123 | Debt securities | Annex V.Part 1.31 | ||||||||||||
124 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35 | ||||||||||||
125 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), 8(2) | ||||||||||||
126 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
127 | Debt securities | Annex V.Part 1.31 | ||||||||||||
128 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35 | ||||||||||||
131 | Financial assets at amortised cost | Accounting Directive art 42a(4)(b),(5a); IAS 39.9 | IFRS 7.8 (f); IFRS 9.4.1.2 | |||||||||||
132 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | |||||||||||
133 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | |||||||||||
181 | Non-trading non-derivative financial assets measured at a cost-based method | BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16 | ||||||||||||
200 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
182 | Debt securities | Annex V.Part 1.31 | ||||||||||||
183 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
184 | Other non-trading non-derivative financial assets | BAD art 35-37 | ||||||||||||
185 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||||||||||||
186 | Debt securities | Annex V.Part 1.31 | ||||||||||||
187 | Loans and advances | Annex V.Part 1.32 | ||||||||||||
190 | Total | ] |
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).
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