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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Country of residence of the counterparty
ANNEX IV Table 48: rows 1 - 16
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount |
|---|
| Annex V.Part 1.28, 2.107 |
|---|
| 010 |
|---|
| 010 | Derivatives | CRR Annex II | IAS 39.9, AG 15(a) | |
| 020 | Of which: credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
| 030 | Of which: other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
| 040 | Short positions | | IAS 39 AG 15(b) | |
| 050 | Of which: credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
| 060 | Of which: other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
| 070 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | |
| 080 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |
| 090 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |
| 100 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
| 110 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
| 120 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
| 130 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |
