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)

ANNEX IV Table 5: rows 1 - 85

[F1References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Current period
010
010 Interest income BAD art 27.Vertical layout(1); Annex V.Part 2.31 IAS 1.97; Annex V.Part 2.31 16
020 Financial assets held for trading IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
025 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1
030 Financial assets designated at fair value through profit or loss IFRS 7.20(a)(i), B5(e)
041 Financial assets at fair value through other comprehensive income IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A
051 Financial assets at amortised cost IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2
070 Derivatives – Hedge accounting, interest rate risk IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35
080 Other assets Annex V.Part 2.36
085 Interest income on liabilities Annex V.Part 2.37 IFRS 9.5.7.1, Annex V.Part 2.37
090 (Interest expenses) BAD art 27.Vertical layout(2); Annex V.Part 2.31 IAS 1.97; Annex V.Part 2.31 16
100 (Financial liabilities held for trading) IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
110 (Financial liabilities designated at fair value through profit or loss) IFRS 7.20(a)(i), B5(e)
120 (Financial liabilities measured at amortised cost) IFRS 7.20(b); IFRS 9.5.7.2
130 (Derivatives – Hedge accounting, interest rate risk) IAS 39.9; Annex V.Part 2.35
140 (Other liabilities) Annex V.Part 2.38
145 (Interest expense on assets) Annex V.Part 2.39 IFRS 9.5.7.1, Annex V.Part 2.39
150 (Expenses on share capital repayable on demand) IFRIC 2.11
160 Dividend income BAD art 27.Vertical layout(3); Annex V.Part 2.40 Annex V.Part 2.40 31
170 Financial assets held for trading IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40
175 Non-trading financial assets mandatorily at fair value through profit or loss IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40
191 Financial assets at fair value through other comprehensive income IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41
192 Investments in subsidiaries, joint ventures and associates accounted for using other than equity method Annex V Part 2 .42 Annex V Part 2 .42
200 Fee and commission income BAD art 27.Vertical layout(4) IFRS 7.20(c) 22
210 (Fee and commission expenses) BAD art 27.Vertical layout(5) IFRS 7.20(c) 22
220 Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net BAD art 27.Vertical layout(6) Annex V.Part 2.45 16
231 Financial assets at fair value through other comprehensive income IFRS 9.4.12A; IFRS 9.5.7.10-11
241 Financial assets at amortised cost IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2
260 Financial liabilities measured at amortised cost IFRS 7.20(a)(v); IFRS 9.5.7.2
270 Other
280 Gains or (-) losses on financial assets and liabilities held for trading, net BAD art 27.Vertical layout(6) IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 16
285 Gains or (-) losses on trading financial assets and liabilities, net BAD art 27.Vertical layout(6) 16
287 Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46
290 Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 16, 45
295 Gains or (-) losses on non-trading financial assets and liabilities, net BAD art 27.Vertical layout(6) 16
300 Gains or (-) losses from hedge accounting, net Accounting Directive art 8(1)(a), (6), (8) Annex V.Part 2.47 16
310 Exchange differences [gain or (-) loss], net BAD art 39 IAS 21.28, 52 (a)
320 Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56
330 Gains or (-) losses on derecognition of non-financial assets, net Annex V. Part 2.48 IAS 1.34; Annex V. Part 2.48 45
340 Other operating income BAD art 27.Vertical layout(7); Annex V.Part 2.314-316 Annex V.Part 2.314-316 45
350 (Other operating expenses) BAD art 27.Vertical layout(10); Annex V.Part 2.314-316 Annex V.Part 2.314-316 45
355 TOTAL OPERATING INCOME, NET
360 (Administrative expenses) BAD art 27.Vertical layout(8)
370 (Staff expenses) BAD art 27.Vertical layout(8)(a) IAS 19.7; IAS 1.102, IG 6 44
380 (Other administrative expenses) BAD art 27.Vertical layout(8)(b); 16
385 (Cash contributions to resolution funds and deposit guarantee schemes) Annex V.Part 2.48i Annex V.Part 2.48i
390 (Depreciation) IAS 1.102, 104
400 (Property, Plant and Equipment) BAD art 27.Vertical layout(9) IAS 1.104; IAS 16.73(e)(vii)
410 (Investment Properties) BAD art 27.Vertical layout(9) IAS 1.104; IAS 40.79(d)(iv)
415 (Goodwill) BAD art 27.Vertical layout(9)
420 (Other intangible assets) BAD art 27.Vertical layout(9) IAS 1.104; IAS 38.118(e)(vi)
425 Modification gains or (-) losses, net IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
426 Financial assets at fair value through other comprehensive income IFRS 7.35J
427 Financial assets at amortised cost IFRS 7.35J
430 (Provisions or (-) reversal of provisions) IAS 37.59, 84; IAS 1.98(b)(f)(g)

9

12

43

435 (payment commitments to resolution funds and deposit guarantee schemes) Annex V.Part 2.48i Annex V.Part 2.48i
440 (Commitments and guarantees given) BAD art 27.Vertical layout(11)-(12) IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50
450 (Other provisions)
455 (Increases or (-) decreases of the fund for general banking risks, net) BAD art 38.2
460 (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) BAD art 35-37, Annex V.Part 2.52, 53 IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 12
481 (Financial assets at fair value through other comprehensive income) IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 12
491 (Financial assets at amortised cost) IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 12
510 (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) BAD art 27.Vertical layout(13)-(14) IAS 28.40-43 16
520 (Impairment or (-) reversal of impairment on non-financial assets) IAS 36.126(a)(b) 16
530 (Property, plant and equipment) BAD art 27.Vertical layout(9) IAS 16.73(e)(v-vi)
540 (Investment properties) BAD art 27.Vertical layout(9) IAS 40.79(d)(v)
550 (Goodwill) BAD art 27.Vertical layout(9) IFRS 3.Appendix B67(d)(v); IAS 36.124
560 (Other intangible assets) BAD art 27.Vertical layout(9) IAS 38.118 (e)(iv)(v)
570 (Other) IAS 36.126 (a)(b)
580 Negative goodwill recognised in profit or loss Accounting Directive art 24(3)(f) IFRS 3.Appendix B64(n)(i)
590 Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method BAD art 27.Vertical layout(13)-(14) Annex V.Part 2.54
600 Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations IFRS 5.37; Annex V.Part 2.55
610 PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS IAS 1.102, IG 6; IFRS 5.33 A
620 (Tax expense or (-) income related to profit or loss from continuing operations) BAD art 27.Vertical layout(15) IAS 1.82(d); IAS 12.77
630 PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS BAD art 27.Vertical layout(16) IAS 1, IG 6
632 Extraordinary profit or (-) loss after tax BAD art 27.Vertical layout(21)
633 Extraordinary profit or loss before tax BAD art 27.Vertical layout(19)
634 (Tax expense or (-) income related to extraordinary profit or loss) BAD art 27.Vertical layout(20)
640 Profit or (-) loss after tax from discontinued operations IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56
650 Profit or (-) loss before tax from discontinued operations IFRS 5.33(b)(i)
660 (Tax expense or (-) income related to discontinued operations) IFRS 5.33 (b)(ii),(iv)
670 PROFIT OR (-) LOSS FOR THE YEAR BAD art 27.Vertical layout(23) IAS 1.81A(a)
680 Attributable to minority interest [non-controlling interests] IAS 1.81B (b)(i)
690 Attributable to owners of the parent IAS 1.81B (b)(ii) ]