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

ANNEX IV Table 41: rows 1 - 59

		[F1 [F2 References National GAAP based on BAD	References National GAAP compatible IFRS	Accounting scope of consolidation [Carrying amount]
				010
010	Cash, cash balances at central banks and other demand deposits	BAD art 4.Assets(1)	IAS 1.54 (i)
020	Cash on hand	Annex V.Part 2.1	Annex V.Part 2.1
030	Cash balances at central banks	BAD art 13(2); Annex V.Part 2.2	Annex V.Part 2.2
040	Other demand deposits		Annex V.Part 2.3
050	Financial assets held for trading	Accounting Directive art 8(1)(a), (5); IAS 39.9	IFRS 7.8(a)(ii); IAS 39.9, AG 14
060	Derivatives	CRR Annex II	IAS 39.9
070	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
091	Trading financial assets	Annex V.Part 1.15
092	Derivatives	CRR Annex II; Annex V.Part 1.15
093	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
094	Debt securities	Annex V.Part 1.24, 26
095	Loans and advances	Annex V.Part 1.24, 27
100	Financial assets designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (5); IAS 39.9	IFRS 7.8(a)(i); IAS 39.9
110	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
120	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
130	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
140	Available-for-sale financial assets	Accounting Directive art 8(1)(a), (5); IAS 39.9	IFRS 7.8(d); IAS 39.9
150	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
160	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
170	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
171	Non-trading non-derivative financial assets measured at fair value through profit or loss	Accounting Directive art 8(1)(a), (4)
172	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
173	Debt securities	Annex V.Part 1.24, 26
174	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27
175	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (8)
176	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
177	Debt securities	Annex V.Part 1.24, 26
178	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.24, 27
180	Loans and receivables	Accounting Directive art 8(4)(b),(6); IAS 39.9	IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
190	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
200	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
210	Held-to-maturity investments	Accounting Directive art 8(4)(a),(6); IAS 39.9	IFRS 7.8(b); IAS 39.9, AG16, AG26
220	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
230	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
231	Non-trading debt instruments measured at a cost-based method	BAD art 37.1; art 42a(4)(b); Annex V.Part1.16
232	Debt securities	Annex V.Part 1.24, 26
233	Loans and advances	Annex V.Part 1.24, 27
234	Other non-trading non-derivative financial assets	BAD art 35-37; Annex V.Part 1.17
235	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5
236	Debt securities	Annex V.Part 1.24, 26
237	Loans and advances	Annex V.Part 1.24, 27
240	Derivatives – Hedge accounting	Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.19	IFRS 7.22(b); IAS 39.9
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	Accounting Directive art 8(5), (6); IAS 39.89A (a)	IAS 39.89A(a)
260	Investments in subsidaries, joint ventures and associates	BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 2.4	IAS 1.54(e); Annex V.Part 2.4
270	Assets under reinsurance and insurance contracts		IFRS 4.IG20.(b)-(c); Annex V.Part 2.105
280	Tangible assets	BAD art 4.Assets(10)
290	Intangible assets	BAD art 4.Assets(9); CRR art 4(1)(115)	IAS 1.54(c); CRR art 4(1)(115)
300	Goodwill	BAD art 4.Assets(9); CRR art 4(1)(113)	IFRS 3.B67(d); CRR art 4(1)(113)
310	Other intangible assets	BAD art 4.Assets(9)	IAS 38.8,118
320	Tax assets		IAS 1.54(n-o)
330	Current tax assets		IAS 1.54(n); IAS 12.5
340	Deferred tax assets	Accounting Directive art 17(1)(f); CRR art 4(106)	IAS 1.54(o); IAS 12.5; CRR art 4(106)
350	Other assets	Annex V.Part 2.5	Annex V.Part 2.5
360	Non-current assets and disposal groups classified as held for sale		IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6
370	TOTAL ASSETS	BAD art 4 Assets	IAS 1.9(a), IG 6	] ]

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 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).

F2 Substituted by Commission Implementing Regulation (EU) 2016/1702 of 18 August 2016 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance).