# 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 National GAAP based on BAD
References National GAAP compatible IFRS
Breakdown in table
Carrying amount
010
010
Capital
BAD art 4.Liabilities(9), BAD art 22
IAS 1.54(r), BAD art 22
46
020
Paid up capital
BAD art 4.Liabilities(9)
IAS 1.78(e)
030
Unpaid capital which has been called up
BAD art 4.Liabilities(9)
IAS 1.78(e); Annex V.Part 2.14
040
Share premium
BAD art 4.Liabilities(10); CRR art 4(124)
IAS 1.78(e); CRR art 4(124)
46
050
Equity instruments issued other than capital
Annex V.Part 2.15-16
Annex V.Part 2.15-16
46
060
Equity component of compound financial instruments
4th Directive art 42a(5a); Annex V.Part 2.15
IAS 32.28-29; Annex V.Part 2.15
070
Other equity instruments issued
Annex V.Part 2.16
Annex V.Part 2.16
080
Other equity
Annex V.Part 2.17
IFRS 2.10; Annex V.Part 2.17
090
Accumulated other comprehensive income
CRR art 4(100)
CRR art 4(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(b)
130
Hedge of net investments in foreign operations [effective portion]
4th Directive art 42a(1), (5a)
IAS 39.102(a)
140
Foreign currency translation
BAD art 39(6)
IAS 21.52(b); IAS 21.32, 38-49
150
Hedging derivatives. Cash flow hedges [effective portion]
4th Directive art 42a(1), (5a)
IFRS 7.23(c); IAS 39.95-101
160
Available-for-sale financial assets
4th Directive art 42a(1), (5a)
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
BAD art 4.Liabilities(13); CRR art 4(123)
CRR art 4(123)
200
Revaluation reserves
BAD art 4.Liabilities(12)
IFRS 1.30, D5-D8; Annex V.Part 2.18
201
Tangible assets
4th Directive art 33(1)(c)
202
Equity instruments
4th Directive art 33(1)(c)
203
Debt securities
4th Directive art 33(1)(c)
204
Other
4th Directive art 33(1)(c)
205
Fair value reserves
4th Directive art 42a(1)
206
Hedge of net investments in foreign operations
4th Directive art 42a(1); art 42c(1)(b)
207
Hedging derivatives.Cash flow hedges
4th Directive art 42a(1); art 42c(1)(a); CRR article 30(a)
208
Hedging derivatives. Other hedges
4th Directive art 42a(1); art 42c(1)(a)
209
Non-trading non-derivative financial assets measured at fair value to equity
4th Directive art 42a(1); art 42c (2)
210
Other reserves
BAD art 4 Liabilities(11)-(13)
IAS 1.54; IAS 1.78(e)
215
Funds for general banking risks [if presented within equity]
BAD art 38.1; CRR art 4(112); Annex V.Part 1.38
220
Reserves or accumulated losses of investments in subsidaries, joint ventures and associates
4th Directive art 59.4;Annex V.Part 2.19
IAS 28.11; Annex V.Part 2.19
230
Other
Annex V.Part 2.19
Annex V.Part 2.19
235
First consolidation differences
7th Directive 19(1)(c)
240
(-) Treasury shares
4th Directive.Assets C (III)(7), D (III)(2); Annex V.Part 2.20
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
BAD art 4.Liabilities(14)
IAS 27.28; IAS 1.81B (b)(ii)
2
260
(-) Interim dividends
CRR Article 26(2b)
IAS 32.35
270
Minority interests [Non-controlling interests]
7th Directive art 21
IAS 27.4; IAS 1.54(q); IAS 27.27
280
Accumulated Other Comprehensive Income
CRR art 4(100)
IAS 27.27-28; CRR art 4(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
BAD art 4.Liabilities
IAS 1.IG6

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