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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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Commission Implementing Regulation (EU) No 680/2014, Division
24.
is up to date with all changes known to be in force on or before 26 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
EUR 2014 No. 680 may be subject to amendment by EU Exit Instruments made by both the Prudential Regulation Authority and the Financial Conduct Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 4. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
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‘ LEI code ’ shall include the LEI code of the investee. Where a LEI code exists for the investee, it shall be reported;
‘ Entity code ’ shall include the identification code of the investee. The entity code is a row identifier and shall be unique for each row in template 40.1;
‘ Entity name ’ shall include the name of the investee;
‘ Entry date ’ shall mean the date on which the investee entered within the ‘ scope of the group ’ ;
‘ Share capital of investee ’ shall mean the total amount of capital issued by the investee as of the reference date;
‘ Equity of investee ’ , ‘ Total assets of the Investee ’ and ‘ Profit or (loss) of the Investee ’ shall include the amounts of those items in the last financial statements of the investee;
‘ Residence of investee ’ shall mean the country of residence of the investee;
‘ Sector of investee ’ shall mean the sector of counterparty referred to in paragraph 42 of Part 1 of this Annex;
the ‘ NACE code ’ shall be provided on the basis of the principal activity of the investee. For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by ‘ section ’ ). For financial corporations, NACE codes shall be reported with a two level detail (by ‘ division ’ );
‘ Accumulated equity interest (%) ’ shall be the percentage of ownership instruments held by the institution as of the reference date;
‘ Voting rights (%) ’ shall mean the percentage of voting rights associated to the ownership instruments held by the institution as of the reference date;
‘ Group structure (relationship) ’ shall indicate the relationship between the ultimate parent and the investee (parent or entity with joint control of the reporting institution, subsidiary, joint venture or associate);
‘ Accounting treatment (Accounting Group) ’ shall indicate the relationship between the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);
‘ Accounting treatment (CRR Group) ’ shall indicate the relationship between the accounting treatment and the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);
‘ Carrying amount ’ shall mean the amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
‘ Acquisition cost ’ shall mean the amount paid by investors;
‘ Goodwill link to the investee ’ shall mean the amount of goodwill reported on the consolidated balance sheet of the reporting institution for the investee in the items ‘ goodwill ’ or ‘ investments in subsidiaries, joint ventures and associated ’ ;
‘ Fair value of the investments for which there are published price quotations ’ shall mean the price at the reference date. It shall be provided only where the instruments are quoted.
‘ Security code ’ shall include the ISIN code of the security. For securities without ISIN code, it shall include another code that uniquely identifies the security. ‘ Security code ’ and ‘ Holding company code ’ shall be a composite row identifier, and together shall be unique for each row in template 40.2;
‘ Holding company code ’ shall be the identification code of the entity within the group that holds the investment. ‘ Holding company LEI code ’ shall include the LEI code for the company holding the security. Where a LEI code exists for the holding company, it shall be reported;
‘ Entity code ’ , ‘ Accumulated equity interest (%) ’ , ‘ Carrying amount ’ and ‘ Acquisition cost ’ are defined in paragraph 296 of this Part. The amounts shall correspond to the security held by the related holding company.]
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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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