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Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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).
[F1By type of risk / By product or by type of market | References | Carrying amount | Notional amount | |||
---|---|---|---|---|---|---|
Financial assets Held for trading and trading | Financial liabilities Held for trading and trading | Total Trading | of which: sold | |||
Annex V.Part 2.120, 131 | IFRS 9.BA.7 (a); Annex V.Part 2.120, 131 | Annex V.Part 2.133-135 | Annex V.Part 2.133-135 | |||
010 | 020 | 030 | 040 | |||
010 | Interest rate | Annex V.Part 2.129(a) | ||||
020 | of which: economic hedges | Annex V.Part 2.137-139 | ||||
030 | OTC options | Annex V.Part 2.136 | ||||
040 | OTC other | Annex V.Part 2.136 | ||||
050 | Organized market options | Annex V.Part 2.136 | ||||
060 | Organized market other | Annex V.Part 2.136 | ||||
070 | Equity | Annex V.Part 2.129(b) | ||||
080 | of which: economic hedges | Annex V.Part 2.137-139 | ||||
090 | OTC options | Annex V.Part 2.136 | ||||
100 | OTC other | Annex V.Part 2.136 | ||||
110 | Organized market options | Annex V.Part 2.136 | ||||
120 | Organized market other | Annex V.Part 2.136 | ||||
130 | Foreign exchange and gold | Annex V.Part 2.129(c) | ||||
140 | of which: economic hedges | Annex V.Part 2.137-139 | ||||
150 | OTC options | Annex V.Part 2.136 | ||||
160 | OTC other | Annex V.Part 2.136 | ||||
170 | Organized market options | Annex V.Part 2.136 | ||||
180 | Organized market other | Annex V.Part 2.136 | ||||
190 | Credit | Annex V.Part 2.129(d) | ||||
195 | of which: economic hedges with use of the fair value option | IFRS 9.6.7.1; Annex V.Part 2.140 | ||||
201 | of which: other economic hedges | Annex V.Part 2.137-140 | ||||
210 | Credit default swap | |||||
220 | Credit spread option | |||||
230 | Total return swap | |||||
240 | Other | |||||
250 | Commodity | Annex V.Part 2.129(e) | ||||
260 | of which: economic hedges | Annex V.Part 2.137-139 | ||||
270 | Other | Annex V.Part 2.129(f) | ||||
280 | of which: economic hedges | Annex V.Part 2.137-139 | ||||
290 | DERIVATIVES | IFRS 9.Appendix A | ||||
300 | of which: OTC – credit institutions | Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 | ||||
310 | of which: OTC – other financial corporations | Annex V.Part 1.42(d), 44(e), Part 2.141(b) | ||||
320 | of which: OTC – rest | Annex V.Part 1.44(e), Part 2.141(c) | ] |