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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
- Revised 01/12/201819.94 MB
- Revised 01/03/201819.40 MB
- Revised 01/01/201818.30 MB
- Revised 01/12/201616.46 MB
- Revised 10/09/201616.23 MB
- Revised 20/04/201614.70 MB
- Revised 25/03/20169.95 MB
- Revised 01/06/20159.09 MB
- Revised 21/02/20159.02 MB
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Commission Implementing Regulation (EU) No 680/2014, Division
8.
is up to date with all changes known to be in force on or before 23 July 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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[F18. BREAKDOWN OF FINANCIAL LIABILITIES (8) U.K.
97. ‘ Deposits ’ and the product breakdown shall be defined in the same way as in the ECB BSI Regulation and therefore, regulated savings deposits shall be classified in accordance with the ECB BSI Regulation and distributed according to the counterparty. In particular, non-transferable sight savings deposits, which although legally redeemable at demand are subject to significant penalties and restrictions and have features that are very close to overnight deposits, shall be classified as deposits redeemable at notice. U.K.
98. ‘Debt securities issued’ shall be disaggregated into the following type of products: U.K.
(a)
‘ Certificates of deposits ’ shall be securities that enable the holders to withdraw funds from an account;
(b)
‘ Asset backed securities ’ according to Article 4(1)(61) of CRR;
(c)
‘ Covered Bonds ’ according to Article 129(1) of CRR;
(d)
‘ Hybrid contracts ’ shall comprise contracts with embedded derivatives;
(e)
‘ Other debt securities issued ’ shall include debt securities not recorded in the previous lines and distinguishes convertible compound financial instruments and non-convertible instruments.
99. ‘ Subordinated financial liabilities ’ issued shall be treated in the same way as other financial liabilities incurred. Subordinated liabilities issued in the form of securities shall be classified as ‘ Debt securities issued ’ , whereas subordinated liabilities in the form of deposits are classified as ‘ Deposits ’ . U.K.
100. Template 8.2 shall include the carrying amount of ‘ Deposits ’ and ‘ Debt securities issued ’ that meet the definition of subordinated debt classified by accounting portfolios. ‘ Subordinated debt ’ instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied [ECB BSI Regulation]. U.K.
101. ‘ Accumulated changes in fair value due to changes in own credit risk ’ shall include all the said accumulative changes in fair value, regardless of whether they are recognised in profit or loss or in the other comprehensive income.] U.K.
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