# 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 8.2: Subordinated financial liabilities

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

Carriyng amount
Designated at fair value through profit or loss
At amortized cost
At a cost-based method
References National GAAP compatible IFRS
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5
IFRS 7.8(g); IFRS 9.4.2.1
References National GAAP
Accounting Directive art 8(1)(a), (6); IAS 39.9
Accounting Directive art 8(3), (6); IAS 39.47
Accounting Directive art 8(3)
010
020
030
010
Deposits
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
020
Debt securities issued
Annex V.Part 1.37
Annex V.Part 1.37
030
SUBORDINATED FINANCIAL LIABILITIES
Annex V.Part 2.99-100
Annex V.Part 2.99-100

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/IV/division/8/division/8.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-8/division-8.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.