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).
[F1References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27 | Accumulated changes in fair value due to credit risk | |||||
---|---|---|---|---|---|---|---|
Held for trading | Designated at fair value through profit or loss | Amortised cost | Hedge accounting | ||||
IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7 | IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1 | IFRS 7.24A(a); IFRS 9.6 | CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101 | |||
010 | 020 | 030 | 037 | 040 | |||
010 | Derivatives | IFRS 9.BA.7(a) | |||||
020 | Short positions | FRS 9.BA.7(b) | |||||
030 | Equity instruments | IAS 32.11 | |||||
040 | Debt securities | Annex V.Part 1.31 | |||||
050 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||||
060 | Central banks | Annex V.Part 1.42(a), 44(c) | |||||
070 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | |||||
080 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | |||||
090 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||
100 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | |||||
110 | General governments | Annex V.Part 1.42(b), 44(c) | |||||
120 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | |||||
130 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | |||||
140 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||
150 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | |||||
160 | Credit institutions | Annex V.Part 1.42(c),44(c) | |||||
170 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | |||||
180 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | |||||
190 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||
200 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | |||||
210 | Other financial corporations | Annex V.Part 1.42(d),44(c) | |||||
220 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | |||||
230 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | |||||
240 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||
250 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | |||||
260 | Non-financial corporations | Annex V.Part 1.42(e), 44(c) | |||||
270 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | |||||
280 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | |||||
290 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||
300 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | |||||
310 | Households | Annex V.Part 1.42(f), 44(c) | |||||
320 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | |||||
330 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | |||||
340 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | |||||
350 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | |||||
360 | Debt securities issued | Annex V.Part 1.37, Part 2.98 | |||||
370 | Certificates of deposits | Annex V.Part 2.98(a) | |||||
380 | Asset-backed securities | CRR art 4(1)(61) | |||||
390 | Covered bonds | CRR art 129 | |||||
400 | Hybrid contracts | Annex V.Part 2.98(d) | |||||
410 | Other debt securities issued | Annex V.Part 2.98(e) | |||||
420 | Convertible compound financial instruments | IAS 32.AG 31 | |||||
430 | Non-convertible | ||||||
440 | Other financial liabilities | Annex V.Part 1.38-41 | |||||
445 | of which: lease liabilities | IFRS 16.22, 26-28, 47(b) | |||||
450 | FINANCIAL LIABILITIES | ] |