# 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), Division 11.3.1: Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio

Extent: E+W+S+N.I.

References National GAAP based on BAD
Carrying amount
Annex V.Part 2.145
010
Non-derivative financial assets
020
of which: Trading financial assets
BAD Article 32-33; Annex V.Part 1.17
030
of which: Non-trading non-derivative financial assets measured at fair value through profit or loss
BAD art 36(2)
040
of which: Non-trading non-derivative financial assets measured at fair value to equity
Accounting Directive art 8(1)(a), (8)
050
of which: Other non-trading non-derivative financial assets
BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
060
Non-derivative financial liabilities
070
of which: Trading financial liabilities
Accounting Directive art 8(1)(a),(3),(6)
080
of which: Non-trading non-derivative financial liabilities measured at a cost-based method
Accounting Directive art 8(3)

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/IV/division/11/division/11.3/division/11.3.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-11/division-11.3/division-11.3.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.