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)

[F1 ANNEX V U.K. REPORTING ON FINANCIAL INFORMATION

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).

PART 2 U.K. TEMPLATE RELATED INSTRUCTIONS

29. BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45) U.K.

29.1. Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio (45.1) U.K.

312. ‘ Financial liabilities designated at fair value through profit or loss ’ shall only include the gains and losses due to the change in the own credit risk of issuers of liabilities designated at fair value through profit or loss where the reporting institution has chosen to recognise them in profit or loss because a recognition in other comprehensive income would create or enlarge an accounting mismatch. U.K.

29.2. Gains or losses on derecognition of non-financial assets (45.2) U.K.

313. ‘ Gains or losses on derecognition of non-financial assets ’ shall be broken down by type of asset. Each line item shall include the gain or the loss on the asset that has been derecognised. ‘ Other assets ’ shall include other tangible assets, intangible assets and investments not reported elsewhere. U.K.

29.3. Other operating income and expenses (45.3) U.K.

314. Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses. U.K.

315. ‘ Operating leases other than investment property ’ shall include, for the column ‘ income ’ the returns obtained, and for the column ‘ expenses ’ the costs incurred, by the institution as lessor in its operating leasing activities other than those with assets classified as investment property. The costs for the institution as lessee shall be included in the item ‘ Other administrative expenses ’ . U.K.

316. Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other commodities measured at fair value, less costs to sell, shall be reported among the items included in ‘ Other operating income. Other ’ or ‘ Other operating expenses. Other ’] U.K.