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) (c. 680)

ANNEX IVREPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

	Rest of separable hybrid contracts [not designated at fair value through profit or loss]	*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	Carrying amount
	FINANCIAL ASSETS	*References National GAAP based on BAD*	*References National GAAP compatible IFRS*	010
010	Financial assets held for trading	4th Directive art 42a(4)(b),(5a); IAS 39.9; Annex V.Part 2.129	IAS 39.9; Annex V.Part 2.129
020	Available-for-sale [Host contracts]	4th Directive art 42a(4)(b),(5a); IAS 39.11; Annex V.Part 2.130	IAS 39.11; Annex V.Part 2.130
030	Loans and receivables [Host contracts]	4th Directive art 42a(4)(b),(5a); IAS 39.11; Annex V.Part 2.130	IAS 39.11; Annex V.Part 2.130
040	Held-to-maturity investments [Host contracts]	4th Directive art 42a(4)(b),(5a); IAS 39.11; Annex V.Part 2.130	IAS 39.11; Annex V.Part 2.130
FINANCIAL LIABILITES
050	Financial liabilities held for trading	4th Directive art 42a(4)(b), (5a); IAS 39.9; Annex V.Part 2.129	IAS 39.9; Annex V.Part 2.129
060	Financial liabilities measured at amortized cost [Host contracts]	4th Directive art 42a(4)(b), (5a); IAS 39.9; Annex V.Part 2.130	IAS 39.11; Annex V.Part 2.130