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).
| [F1Carrying amount | Accumulated changes in fair value due to credit risk | Amount contractually required to pay at maturity | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Held for trading | Designated at fair value through profit or loss | Amortised cost | Trading | At a cost-based method | Hedge accounting | ||||||
| References National GAAP compatible IFRS | IFRS 7.8(e)(ii); IAS 39.9, AG 14-15 | IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 | IFRS 7.22(b); IAS 39.9 | CRR art 33(1)(b), art 33(1)(c) | ||||||
| References National GAAP based on BAD | 4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15 | 4th Directive art 42a(1), (5a); IAS 39.9 | 4th Directive art 42a(3), (5a); IAS 39.47 | 4th Directive art 42a(3); Annex V.Part 1.15 | 4th Directive art 42a(3) | 4th Directive art 42a(1), (5a), art 42c(1)(a) | CRR art 33(1)(b), art 33(1)(c) | ECB/2008/32 art 7(2) | |||
| 010 | 020 | 030 | 034 | 035 | 037 | 040 | 050 | ||||
| 010 | Derivatives | CRR Annex II | IAS 39.9, AG 15(a) | ||||||||
| 020 | Short positions | IAS 39 AG 15(b) | |||||||||
| 030 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | IAS 32.11 | ||||||||
| 040 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | ||||||||
| 050 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ||||||||
| 060 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||
| 070 | Current accounts / overnight deposits | ECB/2008/32 Annex 2.Part 2.9.1 | ECB/2008/32 Annex 2.Part 2.9.1 | ||||||||
| 080 | Deposits with agreed maturity | ECB/2008/32 Annex 2.Part 2.9.2 | ECB/2008/32 Annex 2.Part 2.9.2 | ||||||||
| 090 | Deposits redeemable at notice | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 1.51 | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||||
| 100 | Repurchase agreements | ECB/2008/32 Annex 2.Part 2.9.4 | ECB/2008/32 Annex 2.Part 2.9.4 | ||||||||
| 110 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||
| 120 | Current accounts / overnight deposits | ECB/2008/32 Annex 2.Part 2.9.1 | ECB/2008/32 Annex 2.Part 2.9.1 | ||||||||
| 130 | Deposits with agreed maturity | ECB/2008/32 Annex 2.Part 2.9.2 | ECB/2008/32 Annex 2.Part 2.9.2 | ||||||||
| 140 | Deposits redeemable at notice | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||||
| 150 | Repurchase agreements | ECB/2008/32 Annex 2.Part 2.9.4 | ECB/2008/32 Annex 2.Part 2.9.4 | ||||||||
| 160 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||
| 170 | Current accounts / overnight deposits | ECB/2008/32 Annex 2.Part 2.9.1 | ECB/2008/32 Annex 2.Part 2.9.1 | ||||||||
| 180 | Deposits with agreed maturity | ECB/2008/32 Annex 2.Part 2.9.2 | ECB/2008/32 Annex 2.Part 2.9.2 | ||||||||
| 190 | Deposits redeemable at notice | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||||
| 200 | Repurchase agreements | ECB/2008/32 Annex 2.Part 2.9.4 | ECB/2008/32 Annex 2.Part 2.9.4 | ||||||||
| 210 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||
| 220 | Current accounts / overnight deposits | ECB/2008/32 Annex 2.Part 2.9.1 | ECB/2008/32 Annex 2.Part 2.9.1 | ||||||||
| 230 | Deposits with agreed maturity | ECB/2008/32 Annex 2.Part 2.9.2 | ECB/2008/32 Annex 2.Part 2.9.2 | ||||||||
| 240 | Deposits redeemable at notice | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||||
| 250 | Repurchase agreements | ECB/2008/32 Annex 2.Part 2.9.4 | ECB/2008/32 Annex 2.Part 2.9.4 | ||||||||
| 260 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||
| 270 | Current accounts / overnight deposits | ECB/2008/32 Annex 2.Part 2.9.1 | ECB/2008/32 Annex 2.Part 2.9.1 | ||||||||
| 280 | Deposits with agreed maturity | ECB/2008/32 Annex 2.Part 2.9.2 | ECB/2008/32 Annex 2.Part 2.9.2 | ||||||||
| 290 | Deposits redeemable at notice | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||||
| 300 | Repurchase agreements | ECB/2008/32 Annex 2.Part 2.9.4 | ECB/2008/32 Annex 2.Part 2.9.4 | ||||||||
| 310 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | ||||||||
| 320 | Current accounts / overnight deposits | ECB/2008/32 Annex 2.Part 2.9.1 | ECB/2008/32 Annex 2.Part 2.9.1 | ||||||||
| 330 | Deposits with agreed maturity | ECB/2008/32 Annex 2.Part 2.9.2 | ECB/2008/32 Annex 2.Part 2.9.2 | ||||||||
| 340 | Deposits redeemable at notice | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||||
| 350 | Repurchase agreements | ECB/2008/32 Annex 2.Part 2.9.4 | ECB/2008/32 Annex 2.Part 2.9.4 | ||||||||
| 360 | Debt securities issued | Annex V.Part 1.31; Annex V.Part 2.52 | Annex V.Part 1.31; Annex V.Part 2.52 | ||||||||
| 370 | Certificates of deposits | Annex V.Part 2.52(a) | Annex V.Part 2.52(a) | ||||||||
| 380 | Asset-backed securities | CRR art 4(61) | CRR art 4(61) | ||||||||
| 390 | Covered bonds | CRR art 129(1) | CRR art 129(1) | ||||||||
| 400 | Hybrid contracts | Annex V.Part 2.52(d) | IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d) | ||||||||
| 410 | Other debt securities issued | Annex V.Part 2.52(e) | Annex V.Part 2.52(e) | ||||||||
| 420 | Convertible compound financial instruments | IAS 32.AG 31 | |||||||||
| 430 | Non-convertible | ||||||||||
| 440 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | ||||||||
| 450 | FINANCIAL LIABILITIES | ] | |||||||||