Commission Implementing Regulation (EU) No 680/2014Dangos y teitl llawn

ANNEX IV Table 3: rows 1 - 43

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
					010
010	Financial liabilities held for trading	4th Directive art 42a(1), (5a); IAS 39.9, AG 14-15	IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15	8
020	Derivatives	CRR Annex II	IAS 39.9, AG 15(a)	10
030	Short positions		IAS 39.AG 15(b)	8
040	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	8
050	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31	8
060	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34	8
061	Trading financial liabilities	4th Directive art 42a(3)		8
062	Derivatives	CRR Annex II; Annex V.Part 1.15		8
063	Short positions			8
064	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30		8
065	Debt securities issued	Annex V.Part 1.31		8
066	Other financial liabilities	Annex V.Part 1.32-34		8
070	Financial liabilities designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8 (e)(i); IAS 39.9	8
080	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	8
090	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31	8
100	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34	8
110	Financial liabilities measured at amortised cost	4th Directive art 42a(3), (5a); IAS 39.47	IFRS 7.8(f); IAS 39.47	8
120	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	8
130	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31	8
140	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34	8
141	Non-trading non-derivative financial liabilities measured at a cost-based method	4th Directive art 42a(3)		8
142	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30		8
143	Debt securities issued	Annex V.Part 1.31		8
144	Other financial liabilities	Annex V.Part 1.32-34		8
150	Derivatives – Hedge accounting	4th Directive art 42a(1), (5a), art 42c(1)(a); Annex V.Part 1.23	IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23	11
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	4th Directive art 42a(5), (5a); IAS 39.89A(b)	IAS 39.89A(b)
170	Provisions	BAD art 4.Liabilities(6)	IAS 37.10; IAS 1.54(l)
175	Funds for general banking risks [if presented within liabilities]	BAD art 38.1; CRR art 4(112); Annex V.Part 2.12
180	Pensions and other post employment defined benefit obligations	Annex V.Part 2.7	IAS 19.63; IAS 1.78(d); Annex V.Part 2.7
190	Other long term employee benefits	Annex V.Part 2.8	IAS 19.153; IAS 1.78(d); Annex V.Part 2.8	43
200	Restructuring		IAS 37.71, 84(a)	43
210	Pending legal issues and tax litigation		IAS 37.Appendix C. Examples 6 and 10	43
220	Commitments and guarantees given	BAD art 24-25, 33(1)	IAS 37.Appendix C.9	43
230	Other provisions			43
240	Tax liabilities		IAS 1.54(n-o)
250	Current tax liabilities		IAS 1.54(n); IAS 12.5
260	Deferred tax liabilities	4th Directive art 43(1)(11); CRR art 4(108)	IAS 1.54(o); IAS 12.5; CRR art 4(108)
270	Share capital repayable on demand		IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9
280	Other liabilities	Annex V.Part 2.10	Annex V.Part 2.10
290	Liabilities included in disposal groups classified as held for sale		IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11
300	TOTAL LIABILITIES		IAS 1.9(b);IG 6