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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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- Revised 01/06/202027.32 MB
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ANNEX IV Table 55: rows 1 - 18
| Outstanding balances | ||||||||
|---|---|---|---|---|---|---|---|---|
| Parent and entities with joint control or significant influence | Subsidiaries and other entities of the same group | Associates and joint ventures | Key management of the institution or its parent | Other related parties | ||||
| References National GAAP compatible IFRS | IAS 24.19(a),(b) | IAS 24.19(c); Annex V.Part 2.120 | IAS 24.19(d),(e); Annex V.Part 2.120 | IAS 24.19(f) | IAS 24.19(g) | |||
| References National GAAP based on BAD | 4th Directive art 43(7a) | 4th Directive art 43(7a) | 4th Directive art 43(7a) | 4th Directive art 43(7a) | 4th Directive art 43(7a) | |||
| Annex V.Part 2.120 | Annex V.Part 2.120 | 010 | 020 | 030 | 040 | 050 | ||
| 010 | Selected financial assets | IAS 24.18(b) | ||||||
| 020 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | IAS 32.11 | |||||
| 030 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |||||
| 040 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |||||
| 050 | of which: Impaired financial assets | |||||||
| 060 | Selected financial liabilities | IAS 24.18(b) | ||||||
| 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 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |||||
| 090 | Nominal amount of loan commitments, financial guarantees and other commitments given | Annex V.Part 2.62 | IAS 24.18(b); Annex V.Part 2.62 | |||||
| 100 | of which: defaulted | Annex V.Part 2.61 | IAS 24.18(b); Annex V.Part 2.61 | |||||
| 110 | Loan commitments, financial guarantees and other commitments received | Annex V.Part 2.63, 121 | IAS 24.18(b); Annex V.Part 2.63, 121 | |||||
| 120 | Notional amount of derivatives | Annex V.Part 2.70-71 | Annex V.Part 2.70-71 | |||||
| 130 | Allowances and provisions for impaired debt instruments, defaulted guarantees and defaulted commitments | IAS 24.18(c) | ||||||
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