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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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- Regulations originating from the EU
- 2014 No. 680
- ANNEX IV
- Division 17.
- Division 17.1
- Annex IV Table 50
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Commission Implementing Regulation (EU) No 680/2014 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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Changes and effects yet to be applied to Annex IV Table 50:
- Regulation revoked by 2023 c. 29 Sch. 1 Pt. 1 3
- Regulation revoked by S.I. 2021/1078, reg. 13(2)(aa) (as inserted) by S.I. 2021/1376 reg. 32(7)(a)(i) (This amendment not applied to legislation.gov.uk. The affected provision Pt. 2 (PRA) was modified by a non-legislative instrument (Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019) and is not present in the text of the retained EU legislation. Details of the non-legislative modifications can be found on the Bank of England's website on the page entitled 'The Bank of England's amendments to financial services legislation under the European Union (Withdrawal) Act 2018')
Changes and effects yet to be applied to the whole legislation item and associated provisions
- Art. 1(a)-(c) omitted by S.I. 2021/1078 reg. 13(4)(a) (amending provision omitted by S.I. 2021/1376)
- Art. 1(e)-(g) omitted by S.I. 2021/1078 reg. 13(4)(a) (amending provision omitted by S.I. 2021/1376)
ANNEX IV Table 50: rows 1 - 63
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting scope of consolidation [Carrying amount] | ||
|---|---|---|---|---|
| Annex V.Part 1.27-28, Part 2.209 | ||||
| 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 | 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);IFRS 9.Appendix A | |
| 060 | Derivatives | CRR Annex II | IFRS 9.Appendix A | |
| 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 1.31 | |
| 090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | |
| 091 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | ||
| 092 | Derivatives | CRR Annex II; Annex V.Part 1.17 | ||
| 093 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
| 094 | Debt securities | Annex V.Part 1.31 | ||
| 095 | Loans and advances | Annex V.Part 1.32 | ||
| 096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4 | ||
| 097 | Equity instruments | IAS 32.11 | ||
| 098 | Debt securities | Annex V.Part 1.31 | ||
| 099 | Loans and advances | Annex V.Part 1.32 | ||
| 100 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6) | IFRS 7.8(a)(i); IFRS 9.4.1.5 | |
| 110 | Equity instruments | IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 | ||
| 120 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |
| 130 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |
| 141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | ||
| 142 | Equity instruments | IAS 32.11 | ||
| 143 | Debt securities | Annex V.Part 1.31 | ||
| 144 | Loans and advances | Annex V.Part 1.32 | ||
| 171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | BAD art 36(2) | ||
| 172 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
| 173 | Debt securities | Annex V.Part 1.31 | ||
| 174 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | ||
| 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 1.31 | ||
| 178 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | ||
| 181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | ||
| 182 | Debt securities | Annex V.Part 1.31 | ||
| 183 | Loans and advances | Annex V.Part 1.32 | ||
| 231 | Non-trading non-derivative financial assets measured at a cost-based method | BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 | ||
| 380 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
| 232 | Debt securities | Annex V.Part 1.31 | ||
| 233 | Loans and advances | Annex V.Part 1.32 | ||
| 234 | Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | ||
| 235 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
| 236 | Debt securities | Annex V.Part 1.31 | ||
| 237 | Loans and advances | Annex V.Part 1.32 | ||
| 240 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 | IFRS 9.6.2.1; Annex V.Part 1.22 | |
| 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); IFRS 9.6.5.8 | |
| 260 | Investments in subsidaries, joint ventures and associates | BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4, 210 | IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210 | |
| 270 | Assets under reinsurance and insurance contracts | Annex V.Part 2.211 | IFRS 4.IG20.(b)-(c); Annex V.Part 2.211 | |
| 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(1)(106) | IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) | |
| 350 | Other assets | Annex V.Part 2.5, 6 | 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 | ||
| 365 | (-) Haircuts for trading assets valued at fair value | Annex V Part 1.29 | ||
| 370 | TOTAL ASSETS | BAD art 4 Assets | IAS 1.9(a), IG 6 | ] |
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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