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

ANNEX IV Table 56: rows 1 - 37

		[F1 References National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount Annex V.Part 1.27-28
				Domestic activitivies	Non-domestic activities
				Annex V.Part 2.270	Annex V.Part 2.270
				010	020
010	Financial liabilities held for trading		IFRS 7.8 (e) (ii); IFRS 9.BA.6
020	Derivatives		IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)
030	Short positions		IFRS 9.BA7(b)
040	Deposits		ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050	Debt securities issued		Annex V.Part 1.37
060	Other financial liabilities		Annex V.Part 1.38-41
061	Trading financial liabilities	Accounting Directive art 8(1)(a),(3),(6)
062	Derivatives	CRR Annex II; Annex V.Part 1.25
063	Short positions
064	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
065	Debt securities issued	Annex V.Part 1.37
066	Other financial liabilities	Annex V.Part 1.38-41
070	Financial liabilities designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (6); IAS 39.9	IFRS 7.8 (e)(i); IFRS 9.4.2.2
080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
090	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
100	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41
110	Financial liabilities measured at amortised cost	Accounting Directive art 8(3), (6); IAS 39.47	IFRS 7.8(g); IFRS 9.4.2.1
120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
130	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.37
140	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.38-41
141	Non-trading non-derivative financial liabilities measured at a cost-based method	Accounting Directive art 8(3)
142	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
143	Debt securities issued	Annex V.Part 1.37
144	Other financial liabilities	Annex V.Part 1.38-41
150	Derivatives – Hedge accounting	Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26	IFRS 9.6.2.1; Annex V.Part 1.26
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)	IAS 39.89A(b), IFRS 9.6.5.8
170	Provisions	BAD art 4.Liabilities(6)	IAS 37.10; IAS 1.54(l)
180	Tax liabilities		IAS 1.54(n-o)
190	Share capital repayable on demand		IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
200	Other liabilities	Annex V.Part 2.13	Annex V.Part 2.13
210	Liabilities included in disposal groups classified as held for sale		IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
215	Haircuts for trading liabilities valued at fair value	Annex V Part 1.29
220	LIABILITIES		IAS 1.9(b);IG 6		]

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).