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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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- Revised 10/09/201616.23 MB
- Revised 20/04/201614.70 MB
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ANNEX IV Table 8: rows 1 - 22
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Accumulated changes in fair value due to credit risk | ||
|---|---|---|---|---|---|
| IFRS 7.9 (c); Annex V.Part 2.46 | |||||
| 010 | 020 | ||||
| 010 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | IAS 32.11 | ||
| 020 | of which: at cost | IAS 39.46(c) | |||
| 030 | of which: credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||
| 040 | of which: other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||
| 050 | of which: non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||
| 060 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | ||
| 070 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||
| 080 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||
| 090 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||
| 100 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||
| 110 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||
| 120 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | ||
| 130 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||
| 140 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||
| 150 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||
| 160 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||
| 170 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||
| 180 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | ||
| 190 | FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | 4th Directive art 42a(1), (5a); IAS 39.9 | IFRS 7.8(a)(i); IAS 39.9 | ||
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