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  1. Introductory Text

  2. Article 1.Implementing Regulation (EU) No 680/2014 is amended as follows: the...

  3. Article 2.This Regulation shall enter into force on the twentieth day...

  4. Signature

    1. ANNEX I

      REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS

    2. ANNEX II

      1. ANNEX II REPORTING ON OWN FUNDS AND OWN FUNDS REQUIREMENTS...

    3. ANNEX III

      REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

      1. 1. Balance Sheet Statement [Statement of Financial Position]

        1. 1.2. Liabilities

      2. 2. Statement of profit or loss

      3. 8. Breakdown of financial liabilities

        1. 8.1. Breakdown of financial liabilities by product and by counterparty sector...

        2. 8.2. Subordinated financial liabilities

      4. 14. Fair value hierachy: financial instruments at fair value

      5. 16. Breakdown of selected statement of profit or loss items

        1. 16.1. Interest income and expenses by instrument and counterparty sector

        2. 16.2. Gains or losses on derecognition of financial assets and liabilities...

        3. 16.3. Gains or losses on financial assets and liabilities held for...

        4. 16.4. Gains or losses on financial assets and liabilities held for...

        5. 16.5. Gains or losses on financial assets and liabilities designated at...

        6. 16.6. Gains or losses from hedge accounting

        7. 16.7. Impairment on financial and non-financial assets

      6. 17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet...

        1. 17.1. Assets

        2. 17.2. Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments...

        3. 17.3. Liabilities and equity

      7. 18. Information on performing and non-performing exposures

      8. 19. Information forborne exposures

      9. 20. Geographical breakdown

        1. 20.1. Geographical breakdown of assets by location of the activities

        2. 20.2. Geographical breakdown of liabilities by location of the activities

        3. 20.3. Geographical breakdown of statement of profit or loss items by...

        4. 20.4. Geographical breakdown of assets by residence of the counterparty

        5. 20.5. Geographical breakdown of off-balance sheet exposures by residence of the...

        6. 20.6. Geographical breakdown of liabilities by residence of the counterparty

        7. 20.7. Geographical breakdown by residence of the counterparty of loans and...

      10. 30. Off-balance sheet activities: Interests in unconsolidated structured entities

        1. 30.1. Interests in unconsolidated structured entities

        2. 30.2. Breakdown of interests in unconsolidated structured entities by nature of...

      11. 31. Related parties

        1. 31.1. Related parties: amounts payable to and amounts receivable from

        2. 31.2. Related parties: expenses and income generated by transactions with

      12. 41. Fair value

        1. 41.1. Fair value hierarchy: financial instruments at amortised cost

        2. 41.2. Use of the Fair Value Option

        3. 41.3. Hybrid financial instruments not designated at fair value through profit...

      13. 43. Provisions

      14. 45. Breakdown of selected items of statement of profit or loss...

        1. 45.1. Gains or losses on financial assets and liabilities designated at...

        2. 45.2. Gains or losses on derecognition of non-financial assets other than...

        3. 45.3. Other operating income and expenses

    4. ANNEX IV

      1. ANNEX IV REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS...

    5. ANNEX V

      1. ANNEX V REPORTING ON FINANCIAL INFORMATION PART 1 GENERAL INSTRUCTIONS...

    6. ANNEX VI

      1. ANNEX VII INSTRUCTIONS FOR THE REPORTING ON LOSSES STEMMING FROM...

    7. ANNEX VII

      1. ANNEX IX INSTRUCTIONS FOR REPORTING LARGE EXPOSURES AND CONCENTRATION RISK...