ANNEX IV Table 43: rows 1 - 53
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting scope of consolidation [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 | |
| 020 | Derivatives | CRR Annex II | IAS 39.9, AG 15(a) | |
| 030 | Short positions | IAS 39.AG 15(b) | ||
| 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 | |
| 050 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |
| 060 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | |
| 061 | Trading financial liabilities | 4th Directive art 42a(3) | ||
| 062 | Derivatives | CRR Annex II; Annex V.Part 1.15 | ||
| 063 | Short positions | |||
| 064 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ||
| 065 | Debt securities issued | Annex V.Part 1.31 | ||
| 066 | Other financial liabilities | Annex V.Part 1.32-34 | ||
| 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 | |
| 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 | |
| 090 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |
| 100 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | |
| 110 | Financial liabilities measured at amortised cost | 4th Directive art 42a(3), (5a); IAS 39.47 | IFRS 7.8(f); IAS 39.47 | |
| 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 | |
| 130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |
| 140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | |
| 141 | Non-trading non-derivative financial liabilities measured at a cost-based method | 4th Directive art 42a(3) | ||
| 142 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ||
| 143 | Debt securities issued | Annex V.Part 1.31 | ||
| 144 | Other financial liabilities | Annex V.Part 1.32-34 | ||
| 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 | |
| 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 | Liabilities under insurance and reinsurance contracts | IFRS 4.IG20(a); Annex V.Part 2.106 | ||
| 180 | Provisions | BAD art 4.Liabilities(6) | IAS 37.10; IAS 1.54(l) | |
| 190 | Tax liabilities | IAS 1.54(n-o) | ||
| 200 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | ||
| 210 | Deferred tax liabilities | 4th Directive art 43(1)(11); CRR art 4(108) | IAS 1.54(o); IAS 12.5; CRR art 4(108) | |
| 220 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9 | ||
| 230 | Other liabilities | Annex V.Part 2.10 | Annex V.Part 2.10 | |
| 240 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11 | ||
| 250 | LIABILITIES | IAS 1.9(b);IG 6 | ||
| 260 | Capital | BAD art 4.Liabilities(9), BAD art 22 | IAS 1.54(r), BAD art 22 | |
| 270 | Share premium | BAD art 4.Liabilities(10); CRR art 4(124) | IAS 1.78(e); CRR art 4(124) | |
| 280 | Equity instruments issued other than capital | Annex V.Part 2.15-16 | Annex V.Part 2.15-16 | |
| 290 | Other equity | Annex V.Part 2.17 | IFRS 2.10; Annex V.Part 2.17 | |
| 300 | Accumulated other comprehensive income | CRR art 4(100) | CRR art 4(100) | |
| 310 | Retained earnings | CRR art 4(123) | CRR art 4(123) | |
| 320 | Revaluation reserves | BAD art 4.Liabilities(12) | IFRS 1.30, D5-D8 | |
| 325 | Fair value reserves | 4th Directive art 42a(1) | ||
| 330 | Other reserves | BAD art 4.Liabilities (11)-(13) | IAS 1.54; IAS 1.78 (e) | |
| 335 | First consolidation differences | 7th Directive 19(1)(c) | ||
| 340 | (-) Treasury shares | 4th Directive. Assets C (III)(7), D (III)(2); Annex V.Part 2.20 | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20 | |
| 350 | Profit or loss attributable to owners of the parent | BAD art 4.Liabilities(14) | IAS 27.28; IAS 1.83(a)(ii) | |
| 360 | (-) Interim dividends | CRR Article 26 (2) | IAS 32.35 | |
| 370 | Minority interests [Non-controlling interests] | 7th Directive art 21 | IAS 27.4; IAS 1.54(q); IAS 27.27 | |
| 380 | TOTAL EQUITY | IAS 1.9(c), IG 6 | ||
| 390 | TOTAL EQUITY AND TOTAL LIABILITIES | BAD art 4.Liabilities | IAS 1.IG6 | ] |
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).