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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).
References | Current period | ||
---|---|---|---|
Annex V. Part 2.195-196 | |||
010 | |||
020 | Debt securities | Annex V.Part 1.31 | |
030 | Loans and advances | Annex V.Part 1.32 | |
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |
050 | Debt securities issued | Annex V.Part 1.37 | |
060 | Other financial liabilities | Annex V.Part 1.38-41 | |
070 | GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | Annex V.Part 2.45 |
References | 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 |
References | Current period | ||
---|---|---|---|
010 | |||
010 | Interest rate instruments and related derivatives | Annex V.Part 2.200(a) | |
020 | Equity instruments and related derivatives | Annex V.Part 2.200(b) | |
030 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.200(c) | |
040 | Credit risk instruments and related derivatives | Annex V.Part 2.200(d) | |
050 | Derivatives related with commodities | Annex V.Part 2.200(e) | |
060 | Other | Annex V.Part 2.200(f) | |
070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) |
References | Current period | ||
---|---|---|---|
Annex V.Part 2.201 | |||
010 | |||
020 | Equity instruments | IAS 32.11 | |
030 | Debt securities | Annex V.Part 1.31 | |
040 | Loans and advances | Annex V.Part 1.32 | |
090 | GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET | IFRS 7.20(a)(i) | |
100 | of which: gains and losses due to the reclassification of assets at amortised cost | IFRS 9.6.5.2; Annex V.Part 2.202 |
References | Current period | Changes in fair value due to credit risk | ||
---|---|---|---|---|
Annex V.Part 2.203 | Annex V.Part 2.203 | |||
010 | 020 | |||
020 | Debt securities | Annex V.Part 1.31 | ||
030 | Loans and advances | Annex V.Part 1.32 | ||
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
050 | Debt securities issued | Annex V.Part 1.37 | ||
060 | Other financial liabilities | Annex V.Part 1.38-41 | ||
070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(i) | ||
071 | of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net | IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204 | ||
072 | of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net | IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204 |
References | Current period | ||
---|---|---|---|
Annex V.Part 2.205 | |||
010 | |||
010 | Fair value changes of the hedging instrument [including discontinuation] | IFRS 7.24A(c);IFRS 7.24C(b)(vi) | |
020 | Fair value changes of the hedged item attributable to the hedged risk | IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206 | |
030 | Ineffectiveness in profit or loss from cash flow hedges | IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi) | |
040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi) | |
050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET |