ANNEX IV Table 31: rows 1 - 12
| [F1References National GAAP compatible IFRS | Carrying amount | ||||
|---|---|---|---|---|---|
| Fair value hedge | Cash flow hedge | Hedge of net investment in a foreign operation | |||
| Annex V.Part 2.145 | Annex V.Part 2.145 | Annex V.Part 2.145 | |||
| 010 | 020 | 030 | |||
| 010 | Non-derivative financial assets | IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2 | |||
| 020 | of which: Financial assets held for trading | IFRS 9.Appendix A | |||
| 030 | of which: Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4; IFRS 7.8(a)(ii) | |||
| 040 | of which: Financial assets designated at fair value through profit or loss | IFRS 9.4.1.5; IFRS 7.8(a)(i) | |||
| 050 | Non-derivative financial liabilities | IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2 | |||
| 060 | Financial liabilities held for trading | IFRS 9.Appendix A | |||
| 070 | Financial liabilities designated at fair value through profit or loss | IFRS 9.4.2.1; IFRS 9.6.2.2 | |||
| 080 | Financial assets at amortised cost | IFRS 9.4.2.1; IFRS 9.6.2.2 | ] | ||
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).