# 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 4.5: Subordinated financial assets

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

References National GAAP based on BAD
References National GAAP compatible IFRS
Carrying amount
Annex V.Part 1.27-28
010
010
Loans and advances
Annex V.Part 1.32
Annex V.Part 1.32
020
Debt securities
Annex V.Part 1.31
Annex V.Part 1.31
030
SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS
Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100
Annex V.Part 2.78, 100

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/IV/division/4/division/4.5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-4/division-4.5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.