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 | ||