{
  "url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-1/division-1.3",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-1/division-1.3.json",
  "legislation": "eur/2015/1278",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-1278",
  "path": "annex/IV/division/1/division/1.3",
  "kind": "division",
  "number": "1.3",
  "heading": "Equity",
  "text": "References National GAAP based on BAD\nReferences National GAAP compatible IFRS\nBreakdown in table\nCarrying amount\n010\n010\nCapital\nBAD art 4.Liabilities(9), BAD art 22\nIAS 1.54(r), BAD art 22\n46\n020\nPaid up capital\nBAD art 4.Liabilities(9)\nIAS 1.78(e)\n030\nUnpaid capital which has been called up\nBAD art 4.Liabilities(9)\nIAS 1.78(e); Annex V.Part 2.14\n040\nShare premium\nBAD art 4.Liabilities(10); CRR art 4(124)\nIAS 1.78(e); CRR art 4(124)\n46\n050\nEquity instruments issued other than capital\nAnnex V.Part 2.15-16\nAnnex V.Part 2.15-16\n46\n060\nEquity component of compound financial instruments\n4th Directive art 42a(5a); Annex V.Part 2.15\nIAS 32.28-29; Annex V.Part 2.15\n070\nOther equity instruments issued\nAnnex V.Part 2.16\nAnnex V.Part 2.16\n080\nOther equity\nAnnex V.Part 2.17\nIFRS 2.10; Annex V.Part 2.17\n090\nAccumulated other comprehensive income\nCRR art 4(100)\nCRR art 4(100)\n46\n095\nItems that will not be reclassified to profit or loss\nIAS 1.82A(a)\n100\nTangible assets\nIAS 16.39-41\n110\nIntangible assets\nIAS 38.85-87\n120\nActuarial gains or (-) losses on defined benefit pension plans\nIAS 1.7\n122\nNon-current assets and disposal groups classified as held for sale\nIFRS 5.38, IG Example 12\n124\nShare of other recognised income and expense of investments in subsidaries, joint ventures and associates\nIAS 1.82(h); IAS 28.11\n128\nItems that may be reclassified to profit or loss\nIAS 1.82A(b)\n130\nHedge of net investments in foreign operations [effective portion]\n4th Directive art 42a(1), (5a)\nIAS 39.102(a)\n140\nForeign currency translation\nBAD art 39(6)\nIAS 21.52(b); IAS 21.32, 38-49\n150\nHedging derivatives. Cash flow hedges [effective portion]\n4th Directive art 42a(1), (5a)\nIFRS 7.23(c); IAS 39.95-101\n160\nAvailable-for-sale financial assets\n4th Directive art 42a(1), (5a)\nIFRS 7.20(a)(ii); IAS 39.55(b)\n170\nNon-current assets and disposal groups classified as held for sale\nIFRS 5.38, IG Example 12\n180\nShare of other recognised income and expense of investments in subsidaries, joint ventures and associates\nIAS 1.82(h); IAS 28.11\n190\nRetained earnings\nBAD art 4.Liabilities(13); CRR art 4(123)\nCRR art 4(123)\n200\nRevaluation reserves\nBAD art 4.Liabilities(12)\nIFRS 1.30, D5-D8; Annex V.Part 2.18\n201\nTangible assets\n4th Directive art 33(1)(c)\n202\nEquity instruments\n4th Directive art 33(1)(c)\n203\nDebt securities\n4th Directive art 33(1)(c)\n204\nOther\n4th Directive art 33(1)(c)\n205\nFair value reserves\n4th Directive art 42a(1)\n206\nHedge of net investments in foreign operations\n4th Directive art 42a(1); art 42c(1)(b)\n207\nHedging derivatives.Cash flow hedges\n4th Directive art 42a(1); art 42c(1)(a); CRR article 30(a)\n208\nHedging derivatives. Other hedges\n4th Directive art 42a(1); art 42c(1)(a)\n209\nNon-trading non-derivative financial assets measured at fair value to equity\n4th Directive art 42a(1); art 42c (2)\n210\nOther reserves\nBAD art 4 Liabilities(11)-(13)\nIAS 1.54; IAS 1.78(e)\n215\nFunds for general banking risks [if presented within equity]\nBAD art 38.1; CRR art 4(112); Annex V.Part 1.38\n220\nReserves or accumulated losses of investments in subsidaries, joint ventures and associates\n4th Directive art 59.4;Annex V.Part 2.19\nIAS 28.11; Annex V.Part 2.19\n230\nOther\nAnnex V.Part 2.19\nAnnex V.Part 2.19\n235\nFirst consolidation differences\n7th Directive 19(1)(c)\n240\n(-) Treasury shares\n4th Directive.Assets C (III)(7), D (III)(2); Annex V.Part 2.20\nIAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20\n46\n250\nProfit or loss attributable to owners of the parent\nBAD art 4.Liabilities(14)\nIAS 27.28; IAS 1.81B (b)(ii)\n2\n260\n(-) Interim dividends\nCRR Article 26(2b)\nIAS 32.35\n270\nMinority interests [Non-controlling interests]\n7th Directive art 21\nIAS 27.4; IAS 1.54(q); IAS 27.27\n280\nAccumulated Other Comprehensive Income\nCRR art 4(100)\nIAS 27.27-28; CRR art 4(100)\n46\n290\nOther items\nIAS 27.27-28\n46\n300\nTOTAL EQUITY\nIAS 1.9(c), IG 6\n46\n310\nTOTAL EQUITY AND TOTAL LIABILITIES\nBAD art 4.Liabilities\nIAS 1.IG6",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/1278/annex/IV/division/1/division/1.3",
    "retrieved_at": "2026-11-01T14:46:33.817431+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."
}