| References | Accounting scope of consolidation [Carrying amount] |
|---|
| 010 |
|---|
| 010 | Cash and cash balances at central banks | IAS 1.54 (i) | |
| 020 | Cash on hand | Annex V.Part 2.1 | |
| 030 | Cash balances at central banks | Annex V.Part 2.2 | |
| 040 | Other demand deposits | Annex V.Part 2.3 | |
| 050 | Financial assets held for trading | IFRS 7.8(a)(ii); IAS 39.9, AG 14 | |
| 060 | Derivatives | IAS 39.9 | |
| 070 | Equity instruments | IAS 32.11 | |
| 080 | Debt securities | Annex V.Part 1.24, 26 | |
| 090 | Loans and advances | Annex V.Part 1.24, 27 | |
| 100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IAS 39.9 | |
| 110 | Equity instruments | IAS 32.11 | |
| 120 | Debt securities | Annex V.Part 1.24, 26 | |
| 130 | Loans and advances | Annex V.Part 1.24, 27 | |
| 140 | Available-for-sale financial assets | IFRS 7.8(d); IAS 39.9 | |
| 150 | Equity instruments | IAS 32.11 | |
| 160 | Debt securities | Annex V.Part 1.24, 26 | |
| 170 | Loans and advances | Annex V.Part 1.24, 27 | |
| 180 | Loans and receivables | IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 | |
| 190 | Debt securities | Annex V.Part 1.24, 26 | |
| 200 | Loans and advances | Annex V.Part 1.24, 27 | |
| 210 | Held-to-maturity investments | IFRS 7.8(b); IAS 39.9, AG16, AG26 | |
| 220 | Debt securities | Annex V.Part 1.24, 26 | |
| 230 | Loans and advances | Annex V.Part 1.24, 27 | |
| 240 | Derivatives – Hedge accounting | IFRS 7.22(b); IAS 39.9 | |
| 250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a) | |
| 260 | Investments in subsidaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 2.4 | |
| 270 | Assets under reinsurance and insurance contracts | IFRS 4.IG20.(b)-(c); Annex V.Part 2.105 | |
| 280 | Tangible assets | | |
| 290 | Intangible assets | IAS 1.54(c); CRR art 4(1)(115) | |
| 300 | Goodwill | IFRS 3.B67(d); CRR art 4(1)(113) | |
| 310 | Other intangible assets | IAS 38.8,118 | |
| 320 | Tax assets | IAS 1.54(n-o) | |
| 330 | Current tax assets | IAS 1.54(n); IAS 12.5 | |
| 340 | Deferred tax assets | IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) | |
| 350 | Other assets | Annex V.Part 2.5 | |
| 360 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 | |
| 370 | TOTAL ASSETS | IAS 1.9(a), IG 6 | |