What changed, Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standa…

− | **TEMPLATE NUMBER** | **TEMPLATE CODE** | **NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATES** |
− | 4.2 | F 04.02 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
− | 4.3 | F 04.03 | Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets |
− | 4.4 | F 04.04 | Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments |
− | 5 | F 05.00 | **Breakdown of loans and advances by product** |
− | 6 | F 06.00 | **Breakdown of loans and advances to non-financial corporations by NACE codes** |
− | 7 | F 07.00 | **Financial assets subject to impairment that are past due or impaired** |
− | 9.1 | F 09.01 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
− | 10 | F 10.00 | **Derivatives - Trading** |
− | 12 | F 12.00 | **Movements in allowances for credit losses and impairment of equity instruments** |
− | 13.1 | F 13.01 | Breakdown of loans and advances by collateral and guarantees |
− | 16.3 | F 16.03 | Gains or losses on financial assets and liabilities held for trading by instrument |
− | 16.4 | F 16.04 | Gains or losses on financial assets and liabilities held for trading by risk |
− | 16.7 | F 16.07 | Impairment on financial and non-financial assets |
− | 17.2 | F 17.02 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
− | 17.3 | F 17.03 | Reconciliation between accounting and CRR scope of consolidation: Liabilities and equity |
− | 19 | F 19.00 | **Information forborne exposures** |
− | 20.3 | F 20.03 | Geographical breakdown of statement of profit or loss items by location of the activities |
− | 20.7 | F 20.07 | Geographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes |
− | 40.1 | F 40.01 | Group structure: "entity-by-entity" |
− | 41.3 | F 41.03 | Hybrid financial instruments not designated at fair value through profit or loss |
− | 45.2 | F 45.02 | Gains or losses on derecognition of non-financial assets other than held for sale |
− | 050 | **Financial assets held for trading** | *IFRS 7.8(a)(ii); IAS 39.9, AG 14* |  |  |
− | 060 | Derivatives | *IAS 39.9* | 10 |  |
− | 080 | Debt securities | *Annex V.Part 1.24, 26* | 4 |  |
− | 090 | Loans and advances | *Annex V.Part 1.24, 27* | 4 |  |
− | 100 | **Financial assets designated at fair value through profit or loss** | *IFRS 7.8(a)(i); IAS 39.9* | 4 |  |
− | 110 | Equity instruments | *IAS 32.11* | 4 |  |
− | 120 | Debt securities | *Annex V.Part 1.24, 26* | 4 |  |
− | 130 | Loans and advances | *Annex V.Part 1.24, 27* | 4 |  |
+ | 4.2.1 | F 04.02.1 | Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
+ | 4.2.2 | F 04.02.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
+ | 4.3.1 | F 04.03.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
+ | 4.4.1 | F 04.04.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
+ | 5.1 | F 05.01 | **Breakdown of non-trading Loans and advances by product** |
+ | 6.1 | F 06.01 | **Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes** |
+ |  | F 07.00 | **Financial assets subject to impairment that are past due** |
+ | 7.1 | F 07.01 | Financial assets subject to impairment that are past due |
+ | 9.1.1 | F 09.01.1 | Off-balance sheet exposures : loan commitments, financial guarantees and other commitments given |
+ | 10 | F 10.00 | **Derivatives - Trading and economic hedges** |
+ | 11.3 | F 11.03 | Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge |
+ | 11.4 | F 11.04 | Hedged items in fair value hedges |
+ | 12.1 | F 12.01 | Movements in allowances and provisions for credit losses |
+ | 12.2 | F 12.02 | Transfers between impairment stages (gross basis presentation) |
+ | 13.1 | F 13.01 | Breakdown of collateral and guarantees by loans and advances other than held for trading |
+ | 16.3 | F 16.03 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument |
+ | 16.4 | F 16.04 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk |
+ | 16.4.1 | F 16.04.1 | Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument |
+ | 16.7 | F 16.07 | Impairment on non-financial assets |
+ | 20.7.1 | F 20.07.1 | Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes |
+ | 45.2 | F 45.02 | Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates |
+ | *Annex V.Part 1.27* |  |  |  |  |
+ | 050 | **Financial assets held for trading** | *IFRS 9.Appendix A* |  |  |
+ | 060 | Derivatives | *IFRS 9.Appendix A* | 10 |  |
+ | 080 | Debt securities | *Annex V.Part 1.31* | 4 |  |
+ | 090 | Loans and advances | *Annex V.Part 1.32* | 4 |  |
+ | 096 | **Non-trading financial assets mandatorily at fair value through profit or loss** | *IFRS 7.8(a)(ii); IFRS 9.4.1.4* | 4 |  |
+ | 097 | Equity instruments | *IAS 32.11* | 4 |  |
+ | 098 | Debt securities | *Annex V.Part 1.31* | 4 |  |
+ | 099 | Loans and advances | *Annex V.Part 1.32* | 4 |  |