Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 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).
| [F1 [F2References | Carrying amount | |||
|---|---|---|---|---|
| Domestic activities | Non-domestic activities | |||
| Annex V.Part 2.107 | Annex V.Part 2.107 | |||
| 010 | 020 | |||
| 010 | Cash, cash balances at central banks and other demand deposits | IAS 1.54 (i) | ||
| 020 | Cash on hand | Annex V.Part 2.1 | ||
| 030 | Cash balances at central banks | Annex V.Part 2.2 | ||
| 040 | Other demand deposits | Annex V.Part 2.3 | ||
| 050 | Financial assets held for trading | IFRS 7.8(a)(ii); IAS 39.9, AG 14 | ||
| 060 | Derivatives | IAS 39.9 | ||
| 070 | Equity instruments | IAS 32.11 | ||
| 080 | Debt securities | Annex V.Part 1.24, 26 | ||
| 090 | Loans and advances | Annex V.Part 1.24, 27 | ||
| 100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IAS 39.9 | ||
| 110 | Equity instruments | IAS 32.11 | ||
| 120 | Debt securities | Annex V.Part 1.24, 26 | ||
| 130 | Loans and advances | Annex V.Part 1.24, 27 | ||
| 140 | Available-for-sale financial assets | IFRS 7.8(d); IAS 39.9 | ||
| 150 | Equity instruments | IAS 32.11 | ||
| 160 | Debt securities | Annex V.Part 1.24, 26 | ||
| 170 | Loans and advances | Annex V.Part 1.24, 27 | ||
| 180 | Loans and receivables | IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 | ||
| 190 | Debt securities | Annex V.Part 1.24, 26 | ||
| 200 | Loans and advances | Annex V.Part 1.24, 27 | ||
| 210 | Held-to-maturity investments | IFRS 7.8(b); IAS 39.9, AG16, AG26 | ||
| 220 | Debt securities | Annex V.Part 1.24, 26 | ||
| 230 | Loans and advances | Annex V.Part 1.24, 27 | ||
| 240 | Derivatives — Hedge accounting | IFRS 7.22(b); IAS 39.9 | ||
| 250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a) | ||
| 260 | Tangible assets | |||
| 270 | Intangible assets | IAS 1.54(c); CRR art 4(1)(115) | ||
| 280 | Investments in subsidaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 2.4 | ||
| 290 | Tax assets | IAS 1.54(n-o) | ||
| 300 | Other assets | Annex V.Part 2.5 | ||
| 310 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38 | ||
| 320 | ASSETS | IAS 1.9(a), IG 6 | ] ] | |
Textual Amendments
F2 Substituted by 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).