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).
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
|---|---|---|---|---|
| Annex V.Part 1.27 | ||||
| 010 | ||||
| 005 | Derivatives | |||
| 010 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11, Annex V.Part 1.44(b) | |
| 030 | of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
| 040 | of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
| 050 | of which: non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
| 060 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31, 44(b) | |
| 070 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |
| 080 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |
| 090 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
| 100 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
| 110 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
| 120 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32, 44(a) | |
| 130 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |
| 140 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |
| 150 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
| 160 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
| 170 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
| 180 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | |
| 190 | FINANCIAL ASSETS HELD FOR TRADING | Annex V.Part 1.15(a) | IFRS 9.Appendix A | ] |