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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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Commission Implementing Regulation (EU) No 680/2014, ANNEX IV Table 5: rows 1 - 54 is up to date with all changes known to be in force on or before 26 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
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[F1References 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) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards 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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