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)

Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.

[F1 ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

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).

46. Statement of changes in equity U.K.

ANNEX IV Table 81: rows 1 - 26

[F1 Sources of equity changes		References National GAAP based on BAD	References National GAAP compatible IFRS	Capital	Share premium	Equity instruments issued other than Capital	Other equity	Accumulated other comprehensive income	Retained earnings	Revaluation reserves	Fair value reserves	Other reserves	First consolidation differences	(-) Treasury shares	Profit or (-) loss atributable to owners of the parent	(-) Interim dividends	Minority interests		Total
																	Accumulated Other Comprehensive Income	Other items
				IAS 1.106, 54(r)	IAS 1.106, 78(e)	IAS 1.106, Annex V.Part 2.18-19	IAS 1.106; Annex V.Part 2.20	IAS 1.106	CRR art 4(1)(123)	IFRS 1.30 D5-D8		IAS 1.106, 54(c)		IAS 1.106; IAS 32.34, 33; Annex V.Part 2.30	IAS 1.106(a)	IAS 1.106; IAS 32.35	IAS 1.54(q), 106(a)	IAS 1.54(q), 106(a)	IAS 1.9(c), IG6
				BAD art 4.Liabilities(9), BAD art 22	BAD art 4.Liabilities(10); CRR art 4(124)	Annex V.Part 2.18-19	Annex V.Part 2.20	Accounting Directive art 8(1)(a), (6)	BAD art 4 Liabilities (13); CRR art 4(123)		BAD art 4.Liabilities(12)		Accounting Directive 24(3)(c)	Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30	BAD art 4.Liabilities(14)	CRR Article 26(2b)	Accounting Directive art 24(4)	Accounting Directive art 24(4)
				010	020	030	040	050	060	070	075	080	085	090	100	110	120	130	140
010	Opening balance [before restatement]
020	Effects of corrections of errors		IAS 1.106.(b); IAS 8.42
030	Effects of changes in accounting policies		IAS 1.106.(b); IAS 1.IG6; IAS 8.22
040	Opening balance [current period]
050	Issuance of ordinary shares		IAS 1.106.(d).(iii)
060	Issuance of preference shares		IAS 1.106.(d).(iii)
070	Issuance of other equity instruments		IAS 1.106.(d).(iii)
080	Exercise or expiration of other equity instruments issued		IAS 1.106.(d).(iii)
090	Conversion of debt to equity		IAS 1.106.(d).(iii)
100	Capital reduction		IAS 1.106.(d).(iii)
110	Dividends		IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6
120	Purchase of treasury shares		IAS 1.106.(d).(iii); IAS 32.33
130	Sale or cancellation of treasury shares		IAS 1.106.(d).(iii); IAS 32.33
140	Reclassification of financial instruments from equity to liability		IAS 1.106.(d).(iii)
150	Reclassification of financial instruments from liability to equity		IAS 1.106.(d).(iii)
160	Transfers among components of equity		IAS 1.106.(d).(iii); Annex V.Part 2.318
170	Equity increase or (-) decrease resulting from business combinations		IAS 1.106.(d).(iii)
180	Share based payments		IAS 1.106.(d).(iii); IFRS 2.10
190	Other increase or (-) decrease in equity		IAS 1.106.(d)
200	Total comprehensive income for the year		IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6
210	Closing balance [current period]																		]