- Latest available (Revised)
- Point in Time (16/04/2014)
- Original (As adopted by EU)
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)
You are here:
- Regulations originating from the EU
- 2014 No. 680
- ANNEX XIV
- Annex XIV Table 2
- ANNEX XIV Table 2:...
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
More Resources
Revised version PDFs
- 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
Legislation originating from the EU
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
This item of legislation originated from the EU
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
Changes over time for: ANNEX XIV Table 2: rows 5401 - 5600
Status:
Point in time view as at 16/04/2014.
Changes to legislation:
Commission Implementing Regulation (EU) No 680/2014, ANNEX XIV Table 2: rows 5401 - 5600 is up to date with all changes known to be in force on or before 05 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.
Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
ANNEX XIV Table 2: rows 5401 - 5600
| F 17.03 | Row | 100 | Other financial liabilities |
| F 17.03 | Row | 110 | Financial liabilities measured at amortised cost |
| F 17.03 | Row | 120 | Deposits |
| F 17.03 | Row | 130 | Debt securities issued |
| F 17.03 | Row | 140 | Other financial liabilities |
| F 17.03 | Row | 141 | Non-trading non-derivative financial liabilities measured at a cost-based method |
| F 17.03 | Row | 142 | Deposits |
| F 17.03 | Row | 143 | Debt securities issued |
| F 17.03 | Row | 144 | Other financial liabilities |
| F 17.03 | Row | 150 | Derivatives – Hedge accounting |
| F 17.03 | Row | 160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk |
| F 17.03 | Row | 170 | Liabilities under reinsurance and insurance contracts |
| F 17.03 | Row | 180 | Provisions |
| F 17.03 | Row | 190 | Tax liabilities |
| F 17.03 | Row | 200 | Current tax liabilities |
| F 17.03 | Row | 210 | Deferred tax liabilities |
| F 17.03 | Row | 220 | Share capital repayable on demand |
| F 17.03 | Row | 230 | Other liabilities |
| F 17.03 | Row | 240 | Liabilities included in disposal groups classified as held for sale |
| F 17.03 | Row | 250 | Total liabilities |
| F 17.03 | Row | 260 | Capital |
| F 17.03 | Row | 270 | Share premium |
| F 17.03 | Row | 280 | Equity instruments issued other than capital |
| F 17.03 | Row | 290 | Other equity |
| F 17.03 | Row | 300 | Accumulated other comprehensive income |
| F 17.03 | Row | 310 | Retained earnings |
| F 17.03 | Row | 320 | Revaluation reserves |
| F 17.03 | Row | 325 | Fair value reserves |
| F 17.03 | Row | 330 | Other reserves |
| F 17.03 | Row | 335 | First consolidation differences |
| F 17.03 | Row | 340 | (-) Treasury shares |
| F 17.03 | Row | 350 | Profit or loss attributable to Owners of the parent |
| F 17.03 | Row | 360 | (-) Interim dividends |
| F 17.03 | Row | 370 | Minority interests [Non-controlling interests] |
| F 17.03 | Row | 380 | Total equity |
| F 17.03 | Row | 390 | Total equity and total liabilities |
| F 20.01 | Column | 010 | Domestic activities |
| F 20.01 | Column | 020 | Non-domestic activities |
| F 20.01 | Row | 010 | Cash and cash balances at central banks |
| F 20.01 | Row | 020 | Cash on hand |
| F 20.01 | Row | 030 | Cash balances at central banks |
| F 20.01 | Row | 040 | Other demand deposits |
| F 20.01 | Row | 050 | Financial assets held for trading |
| F 20.01 | Row | 060 | Derivatives |
| F 20.01 | Row | 070 | Equity instruments |
| F 20.01 | Row | 080 | Debt securities |
| F 20.01 | Row | 090 | Loans and advances |
| F 20.01 | Row | 091 | Trading financial assets |
| F 20.01 | Row | 092 | Derivatives held for trading |
| F 20.01 | Row | 093 | Equity instruments |
| F 20.01 | Row | 094 | Debt securities |
| F 20.01 | Row | 095 | Loans and advances |
| F 20.01 | Row | 100 | Financial assets designated at fair value through profit or loss |
| F 20.01 | Row | 110 | Equity instruments |
| F 20.01 | Row | 120 | Debt securities |
| F 20.01 | Row | 130 | Loans and advances |
| F 20.01 | Row | 140 | Available-for-sale financial assets |
| F 20.01 | Row | 150 | Equity instruments |
| F 20.01 | Row | 160 | Debt securities |
| F 20.01 | Row | 170 | Loans and advances |
| F 20.01 | Row | 171 | Non-trading non-derivative financial assets measured at fair value through profit or loss |
| F 20.01 | Row | 172 | Equity instruments |
| F 20.01 | Row | 173 | Debt securities |
| F 20.01 | Row | 174 | Loan and advances |
| F 20.01 | Row | 175 | Non-trading non-derivative financial assets measured at fair value to equity |
| F 20.01 | Row | 176 | Equity instruments |
| F 20.01 | Row | 177 | Debt securities |
| F 20.01 | Row | 178 | Loan and advances |
| F 20.01 | Row | 180 | Loans and receivables |
| F 20.01 | Row | 190 | Debt securities |
| F 20.01 | Row | 200 | Loans and advances |
| F 20.01 | Row | 210 | Held-to-maturity investments |
| F 20.01 | Row | 220 | Debt securities |
| F 20.01 | Row | 230 | Loans and advances |
| F 20.01 | Row | 231 | Non-trading debt instruments measured at a cost-based method |
| F 20.01 | Row | 232 | Debt securities |
| F 20.01 | Row | 233 | Loans and advances |
| F 20.01 | Row | 234 | Other non-trading non-derivative financial assets |
| F 20.01 | Row | 235 | Equity instruments |
| F 20.01 | Row | 236 | Debt securities |
| F 20.01 | Row | 237 | Loans and advances |
| F 20.01 | Row | 240 | Derivatives – Hedge accounting |
| F 20.01 | Row | 250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk |
| F 20.01 | Row | 260 | Tangible assets |
| F 20.01 | Row | 270 | Intangible assets |
| F 20.01 | Row | 280 | Investments in subsidiaries, joint ventures and associates |
| F 20.01 | Row | 290 | Tax assets |
| F 20.01 | Row | 300 | Other assets |
| F 20.01 | Row | 310 | Non-current assets and disposal groups classified as held for sale |
| F 20.01 | Row | 320 | Total assets |
| F 20.02 | Column | 010 | Domestic activities |
| F 20.02 | Column | 020 | Non-domestic activities |
| F 20.02 | Row | 010 | Financial liabilities held for trading |
| F 20.02 | Row | 020 | Derivatives |
| F 20.02 | Row | 030 | Short positions |
| F 20.02 | Row | 040 | Deposits |
| F 20.02 | Row | 050 | Debt securities issued |
| F 20.02 | Row | 060 | Other financial liabilities |
| F 20.02 | Row | 061 | Trading financial liabilities |
| F 20.02 | Row | 062 | Derivatives held for trading |
| F 20.02 | Row | 063 | Short positions |
| F 20.02 | Row | 064 | Deposits |
| F 20.02 | Row | 065 | Debt securities issued |
| F 20.02 | Row | 066 | Other financial liabilities |
| F 20.02 | Row | 070 | Financial liabilities designated at fair value through profit or loss |
| F 20.02 | Row | 080 | Deposits |
| F 20.02 | Row | 090 | Debt securities issued |
| F 20.02 | Row | 100 | Other financial liabilities |
| F 20.02 | Row | 110 | Financial liabilities measured at amortised cost |
| F 20.02 | Row | 120 | Deposits |
| F 20.02 | Row | 130 | Debt securities issued |
| F 20.02 | Row | 140 | Other financial liabilities |
| F 20.02 | Row | 141 | Non-trading non-derivative financial liabilities measured at a cost-based method |
| F 20.02 | Row | 142 | Deposits |
| F 20.02 | Row | 143 | Debt securities issued |
| F 20.02 | Row | 144 | Other financial liabilities |
| F 20.02 | Row | 150 | Derivatives – Hedge accounting |
| F 20.02 | Row | 160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk |
| F 20.02 | Row | 170 | Provisions |
| F 20.02 | Row | 180 | Tax liabilities |
| F 20.02 | Row | 190 | Share capital repayable on demand |
| F 20.02 | Row | 200 | Other liabilities |
| F 20.02 | Row | 210 | Liabilities included in disposal groups classified as held for sale |
| F 20.02 | Row | 220 | Liabilities |
| F 20.03 | Column | 010 | Domestic activities |
| F 20.03 | Column | 020 | Non-domestic activities |
| F 20.03 | Row | 010 | Interest income |
| F 20.03 | Row | 020 | (Interest expense) |
| F 20.03 | Row | 030 | (Expenses on share capital repayable on demand) |
| F 20.03 | Row | 040 | Dividend income |
| F 20.03 | Row | 050 | Fee and commission income |
| F 20.03 | Row | 060 | (Fee and commission expenses) |
| F 20.03 | Row | 070 | Realised gains or (-) losses on financial assets & liabilities not measured at fair value through profit or loss, net |
| F 20.03 | Row | 080 | Gains or (-) losses on financial assets and liabilities held for trading, net |
| F 20.03 | Row | 085 | Gains or (-) losses on trading financial assets and liabilities, net |
| F 20.03 | Row | 090 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net |
| F 20.03 | Row | 095 | Gains or (-) losses on non trading financial assets and liabilities, net |
| F 20.03 | Row | 100 | Gains or (-) losses from hedge accounting, net |
| F 20.03 | Row | 110 | Exchange differences [gain or (-) loss], net |
| F 20.03 | Row | 120 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net |
| F 20.03 | Row | 130 | Gains or (-) losses on derecognition of non financial assets other than held for sale, net |
| F 20.03 | Row | 140 | Other operating income |
| F 20.03 | Row | 150 | (Other operating expenses) |
| F 20.03 | Row | 155 | TOTAL OPERATING INCOME, NET |
| F 20.03 | Row | 160 | (Administrative expenses) |
| F 20.03 | Row | 170 | (Depreciation) |
| F 20.03 | Row | 175 | (Increases or (-) decreases of the fund for general banking risks, net) |
| F 20.03 | Row | 180 | (Provisions or (-) reversal of provisions) |
| F 20.03 | Row | 190 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) |
| F 20.03 | Row | 200 | (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) |
| F 20.03 | Row | 210 | (Impairment or (-) reversal of impairment on non-financial assets) |
| F 20.03 | Row | 220 | Negative goodwill recognised in profit or loss |
| F 20.03 | Row | 230 | Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates |
| F 20.03 | Row | 240 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations |
| F 20.03 | Row | 250 | Profit or (-) loss before tax from continuing operations |
| F 20.03 | Row | 260 | (Tax expense or (-) income related to profit or loss from continuing operations) |
| F 20.03 | Row | 270 | Profit or (-) loss after tax from continuing operations |
| F 20.03 | Row | 275 | Extraordinary profit or (-) loss after tax |
| F 20.03 | Row | 280 | Profit or (-) loss after tax from discontinued operations |
| F 20.03 | Row | 290 | Profit or (-) loss for the year |
| F 20.04 | Column | 010 | Carrying amount |
| F 20.04 | Column | 020 | Of which: defaulted |
| F 20.04 | Column | 030 | Accumulated impairment, or accumulated changes in fair value due to credit risk |
| F 20.04 | Row | 010 | Derivatives |
| F 20.04 | Row | 020 | Of which: credit institutions |
| F 20.04 | Row | 030 | Of which: other financial corporations |
| F 20.04 | Row | 040 | Equity instruments |
| F 20.04 | Row | 050 | Of which: credit institutions |
| F 20.04 | Row | 060 | Of which: other financial corporations |
| F 20.04 | Row | 070 | Of which: non-financial corporations |
| F 20.04 | Row | 080 | Debt securities |
| F 20.04 | Row | 090 | Central banks |
| F 20.04 | Row | 100 | General governments |
| F 20.04 | Row | 110 | Credit institutions |
| F 20.04 | Row | 120 | Other financial corporations |
| F 20.04 | Row | 130 | Non-financial corporations |
| F 20.04 | Row | 140 | Loans and advances |
| F 20.04 | Row | 150 | Central banks |
| F 20.04 | Row | 160 | General governments |
| F 20.04 | Row | 170 | Credit institutions |
| F 20.04 | Row | 180 | Other financial corporations |
| F 20.04 | Row | 190 | Non-financial corporations |
| F 20.04 | Row | 200 | Of which: Small and medium sized enterprises |
| F 20.04 | Row | 210 | Of which: Commercial real estate |
| F 20.04 | Row | 220 | Households |
| F 20.04 | Row | 230 | Of which: Residential mortgage loans |
| F 20.04 | Row | 240 | Of which: Credit for consumption |
| F 20.04 | Sheet | 999 | Country of residence of the counterparty |
| F 20.05.a | Column | 010 | Nominal amount |
| F 20.05.a | Column | 020 | Of which: defaulted |
| F 20.05.a | Row | 010 | Loan commitments given |
| F 20.05.a | Row | 020 | Financial guarantees given |
| F 20.05.a | Row | 030 | Other commitments given |
| F 20.05.a | Sheet | 999 | Country of residence of the counterparty |
| F 20.05.b | Column | 030 | Provisions for commitments and guarantees given |
| F 20.05.b | Row | 010 | Loan commitments given |
| F 20.05.b | Row | 020 | Financial guarantees given |
| F 20.05.b | Row | 030 | Other commitments given |
| F 20.05.b | Sheet | 999 | Country of residence of the counterparty |
| F 20.06 | Column | 010 | Carrying amount |
Options/Help
Print Options
PrintThe Whole Regulation
PrintThe Whole Annex
PrintThe Table only
PrintThis Table Fragment only
You have chosen to open the Whole Regulation
The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the EU Official Journal
- lists of changes made by and/or affecting this legislation item
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.