ANNEX IV Table 43: rows 1 - 23
[F1References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
---|---|---|---|---|
Annex V. Part 2.197-198 | ||||
010 | ||||
010 | Derivatives | IFRS 9.Appendix A, .BA.1, .BA.7(a) | ||
015 | of which: Economic hedges with use of the fair value option | IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199 | ||
020 | Equity instruments | IAS 32.11 | ||
030 | Debt securities | Annex V.Part 1.31 | ||
040 | Loans and advances | Annex V.Part 1.32 | ||
050 | Short positions | IFRS 9.BA.7(b) | ||
060 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
070 | Debt securities issued | Annex V.Part 1.37 | ||
080 | Other financial liabilities | Annex V.Part 1.38-41 | ||
090 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i) | ||
095 | of which: gains and losses due to the reclassification of assets at amortised cost | IFRS 9.5.6.2; annex V.Part 2.199 | ||
100 | Derivatives | CRR Annex II | ||
110 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
120 | Debt securities | Annex V.Part 1.31 | ||
130 | Loans and advances | Annex V.Part 1.32 | ||
140 | Short positions | |||
150 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
160 | Debt securities issued | Annex V.Part 1.37 | ||
170 | Other financial liabilities | Annex V.Part 1.38-41 | ||
180 | GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET | BAD art 27.Vertical layout(6); Annex V.Part 1.17 | ] |
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).