{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-6/division-6.1/division-6.1.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-6/division-6.1/division-6.1.2.json",
  "legislation": "eur/2014/680",
  "legislation_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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/II/part/2/division/6/division/6.1/division/6.1.2",
  "kind": "division",
  "number": "6.1.2",
  "heading": "Instructions concerning specific positions",
  "text": "Columns\n0010\nFAIR-VALUED ASSETS AND LIABILITIES\nAbsolute value of fair-valued assets and liabilities, as stated in the financial statements under the applicable accounting framework, as referred to in Article 4(1) of Delegated Regulation (EU) 2016/101, before any exclusion in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101.\n0020\nOF WHICH: trading book\nAbsolute value of fair-valued assets and liabilities, as reported in 010, corresponding to positions held in the trading book.\n0030-0070\nFAIR-VALUED ASSETS AND LIABILITIES EXCLUDED BECAUSE OF PARTIAL IMPACT ON CET1\nAbsolute value of fair-valued assets and liabilities excluded in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101.\n0030\nExactly matching\nExactly matching, offsetting fair-valued assets and liabilities excluded in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101.\n0040\nHedge accounting\nFor positions subject to hedge accounting under the applicable accounting framework, absolute value of fair-valued assets and liabilities excluded in proportion to the impact of the relevant valuation change on CET1 capital in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101.\n0050\nPRUDENTIAL Filters\nAbsolute value of fair-valued assets and liabilities excluded in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101 due to the transitional application of the prudential filters referred to in Articles 467 and 468 CRR.\n0060\nOther\nAny other positions excluded in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101 due to adjustments to their accounting value having only a proportional effect on CET1 capital.\nThis row shall only be populated in rare cases where elements excluded in accordance with Article 4(2) of Delegated Regulation (EU) 2016/101 cannot be assigned to columns 0030, 0040 or 0050 of this template.\n0070\nComment for other\nThe main reasons why the positions reported in column 0060 were excluded shall be provided.\n0080\nFAIR-VALUED Assets and Liabilities included in ARTICLE 4(1) threshold\nAbsolute value of fair-valued assets and liabilities actually included in the threshold computation in accordance with Article 4(1) of Delegated Regulation (EU) 2016/101.\n0090\nOF WHICH: trading book\nAbsolute value of fair-valued assets and liabilities, as reported in column 0080, corresponding to positions held in the trading book.\nRegulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards ( OJ L 243, 11.9.2002, p. 1 ).\nRows\n0010 – 0210\nThe definitions of these categories shall match those of the corresponding rows of FINREP templates 1.1 and 1.2.\n0010\n1.\nTOTAL FAIR-VALUED ASSETS AND LIABILITIES\nTotal of fair-valued assets and liabilities reported in rows 20 to 210.\n0020\n1.1.\nTOTAL FAIR-VALUED ASSETS\nTotal of fair-valued assets reported in rows 0030 to 0140.\nRelevant cells of rows 0030 to 0130 shall be reported in line with FINREP template F 01.01 of Annexes III and IV to this Implementing Regulation, depending on the institution’s applicable standards:\nIFRS as endorsed by the Union in application of Regulation (EC) No 1606/2002 of the European Parliament and of the Council (‘EU IFRS’) ;\nNational accounting standards compatible with EU IFRS ( ‘ National GAAP compatible IFRS ’ ); or\nNational GAAP based on BAD (FINREP ‘ National GAAP based on BAD ’ ).\n0030\n1.1.1.\nFINANCIAL ASSETS HELD FOR TRADING\nIFRS 9.Appendix A.\nThe information reported in this row shall correspond to row 050 of template F 01.01 of Annexes III and IV to this Implementing Regulation.\n0040\n1.1.2.\nTRADING FINANCIAL ASSETS\nArticles 32 and 33 BAD; Part 1.17 of Annex V to this Implementing Regulation\nThe information reported in this row shall correspond to row 091 of template F 01.01 of Annexes III and IV to this Implementing Regulation.\n0050\n1.1.3.\nNON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS\nIFRS 7.8(a)(ii); IFRS 9.4.1.4.\nThe information reported in this row shall correspond to row 096 of template F 01.01 of Annexes III and IV to this Implementing Regulation.\n0060\n1.1.4.\nFINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS\nIFRS 7.8(a)(i); IFRS 9.4.1.5; point (a) of Article 8(1) and Article 8(6) AD\nThe information reported in this row shall correspond to row 100 of template F 01.01 of Annexes III and IV to this Implementing Regulation.\n0070\n1.1.5.\nFINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME\nIFRS 7.8(h); IFRS 9.4.1.2 A.\nThe information reported in this row shall correspond to row 141 of template F 01.01 of Annexes III and IV to this Implementing Regulation.\n0080\n1.1.6.\nNON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS\nArticle 36(2) BAD. The information reported in this row shall correspond to row 171 of template F 01.01 of Annexes III and IV to this Implementing Regulation.\n0090\n1.1.7.\nNON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY\nPoint (a) of Article 8(1) and Article 8(8) AD\nThe information reported in this row shall correspond to row 175 of template F 01.01 of Annexes III and IV to this Implementing Regulation.\n0100\n1.1.8.\nOTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS\nArticle 37 BAD; Article 12(7) AD; Part 1.20 of Annex V to this Implementing Regulation\nThe information reported in this row shall correspond to row 234 of template F 01.01 of Annexes III and IV to this Implementing Regulation.\n0110\n1.1.9.\nDERIVATIVES – HEDGE ACCOUNTING\nIFRS 9.6.2.1; Part 1.22 of Annex V to this Implementing Regulation; point (a) of Article 8(1) and paragraphs 6 and 8 of Article 8 AD; IAS 39.9\nThe information reported in this row shall correspond to row 240 of template F 01.01 of Annexes III and IV to this Implementing Regulation.\n0120\n1.1.10.\nFAIR VALUE CHANGES OF THE HEDGED ITEMS IN PORTFOLIO HEDGE OF INTEREST RATE RISK\nIAS 39.89 A(a); IFRS 9.6.5.8; Paragraphs 5 and 6 of Article 8 AD. The information reported in this row shall correspond to row 250 of template F 01.01 of Annexes III and IV to this Implementing Regulation.\n0130\n1.1.11.\nINVESTMENTS IN SUBSIDIARIES, JOINT VENTURES AND ASSOCIATES\nIAS 1.54(e); Parts 1.21 and 2.4 of Annex V to this Implementing Regulation; points (7) and (8) of Article 4 BAD; Article 2(2) AD\nThe information reported in this row shall correspond to row 260 of template F 01.01 of Annexes III and IV to this Implementing Regulation.\n0140\n1.1.12.\n(-) HAIRCUTS FOR TRADING ASSETS AT FAIR VALUE\nPart 1.29 of Annex V to this Implementing Regulation\nThe information reported in this row shall correspond to row 375 of template F 01.01 of Annexes III and IV to this Implementing Regulation.\n0150\n1.2.\nTOTAL FAIR-VALUED LIABILITIES\nTotal of fair-valued liabilities reported in rows 0160 to 0210.\nRelevant cells of rows 0150 to 0190 shall be reported in line with FINREP template F 01.02 of Annexes III and IV to this Implementing Regulation depending on the institution’s applicable standards:\nIFRS as endorsed by the Union in application of Regulation (EC) No 1606/2002 ( ‘ EU IFRS ’ )\nNational accounting standards compatible with EU IFRS ( ‘ National GAAP compatible IFRS ’ )\nor National GAAP based on BAD (FINREP ‘ National GAAP based on BAD ’ ).\n0160\n1.2.1.\nFINANCIAL LIABILITIES HELD FOR TRADING\nIFRS 7.8 (e) (ii); IFRS 9.BA.6.\nThe information reported in this row shall correspond to row 010 of template F 01.02 of Annexes III and IV to this Implementing Regulation.\n0170\n1.2.2.\nTRADING FINANCIAL LIABILITIES\nPoint (a) of Article 8(1) and paragraphs 3 and 6 of Article 8 AD\nThe information reported in this row shall correspond to row 061 of template F 01.02 of Annexes III and IV to this Implementing Regulation.\n0180\n1.2.3.\nFINANCIAL LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS\nIFRS 7.8 (e)(i); IFRS 9.4.2.2; point (a) of Article 8(1) and Article 8(6) AD; IAS 39.9.\nThe information reported in this row shall correspond to row 070 of template F 01.02 of Annexes III and IV to this Implementing Regulation.\n0190\n1.2.4.\nDERIVATIVES – HEDGE ACCOUNTING\nIFRS 9.6.2.1; Part 1.26 of Annex V to this Implementing Regulation; point (a) of Article 8(1), Article 8(6) and point (a) of Article 8(8) AD\nThe information reported in this row shall correspond to row 150 of template F 01.02 of Annexes III and IV to this Implementing Regulation.\n0200\n1.2.5.\nFAIR VALUE CHANGES OF THE HEDGED ITEMS IN PORTFOLIO HEDGE OF INTEREST RATE RISK\nIAS 39.89 A(b), IFRS 9.6.5.8; Paragraphs 5 and 6 of Article 8 AD; Part 2.8 of Annex V to this Implementing Regulation\nThe information reported in this row shall correspond to row 160 of template F 01.02 of Annexes III and IV to this Implementing Regulation.\n0210\n1.2.6.\nHAIRCUTS FOR TRADING LIABILITIES AT FAIR VALUE\nPart 1.29 of Annex V to this Implementing Regulation\nThe information reported in this row shall correspond to row 295 of template F 01.02 of Annexes III and IV to this Implementing Regulation.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards ( OJ L 243, 11.9.2002, p. 1 )."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/6/division/6.1/division/6.1.2",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}