xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
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 | ] |