# Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance), Division 1.3: Equity

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

References
Breakdown in table
Carrying amount
010
010
Capital
IAS 1.54(r), BAD art 22
46
020
Paid up capital
IAS 1.78(e)
030
Unpaid capital which has been called up
IAS 1.78(e); Annex V.Part 2.14
040
Share premium
IAS 1.78(e); CRR art 4(1)(124)
46
050
Equity instruments issued other than capital
Annex V.Part 2.15-16
46
060
Equity component of compound financial instruments
IAS 32.28-29; Annex V.Part 2.15
070
Other equity instruments issued
Annex V.Part 2.16
080
Other equity
IFRS 2.10; Annex V.Part 2.17
090
Accumulated other comprehensive income
CRR art 4(1)(100)
46
095
Items that will not be reclassified to profit or loss
IAS 1.82A(a)
100
Tangible assets
IAS 16.39-41
110
Intangible assets
IAS 38.85-87
120
Actuarial gains or (-) losses on defined benefit pension plans
IAS 1.7
122
Non-current assets and disposal groups classified as held for sale
IFRS 5.38, IG Example 12
124
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates
IAS 1.82(h); IAS 28.11
128
Items that may be reclassified to profit or loss
IAS 1.82A(a)
130
Hedge of net investments in foreign operations [effective portion]
IAS 39.102(a)
140
Foreign currency translation
IAS 21.52(b); IAS 21.32, 38-49
150
Hedging derivatives. Cash flow hedges [effective portion]
IFRS 7.23(c); IAS 39.95-101
160
Available-for-sale financial assets
IFRS 7.20(a)(ii); IAS 39.55(b)
170
Non-current assets and disposal groups classified as held for sale
IFRS 5.38, IG Example 12
180
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates
IAS 1.82(h); IAS 28.11
190
Retained earnings
CRR art 4(1)(123)
200
Revaluation reserves
IFRS 1.30, D5-D8; Annex V.Part 2.18
210
Other reserves
IAS 1.54; IAS 1.78(e)
220
Reserves or accumulated losses of investments in subsidaries, joint ventures and associates
IAS 28.11; Annex V.Part 2.19
230
Other
Annex V.Part 2.19
240
(-) Treasury shares
IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20
46
250
Profit or loss attributable to owners of the parent
IAS 27.28; IAS 1.81B (b)(ii)
2
260
(-) Interim dividends
IAS 32.35
270
Minority interests [Non-controlling interests]
IAS 27.4; IAS 1.54(q); IAS 27.27
280
Accumulated Other Comprehensive Income
IAS 27.27-28; CRR art 4(1)(100)
46
290
Other items
IAS 27.27-28
46
300
TOTAL EQUITY
IAS 1.9(c), IG 6
46
310
TOTAL EQUITY AND TOTAL LIABILITIES
IAS 1.IG6

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Source: https://www.legislation.gov.uk/eur/2015/1278/annex/III/division/1/division/1.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-1278/annex-III/division-1/division-1.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.