Commission Implementing Regulation (EU) No 680/2014Show full title

ANNEX III Table 36: rows 1 - 41

		References	Accounting scope of consolidation [Carrying amount]
			010
010	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
020	Derivatives	IAS 39.9, AG 15(a)
030	Short positions	IAS 39.AG 15(b)
040	Deposits	ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30
050	Debt securities issued	Annex V.Part 1.31
060	Other financial liabilities	Annex V.Part 1.32-34
070	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IAS 39.9
080	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
090	Debt securities issued	Annex V.Part 1.31
100	Other financial liabilities	Annex V.Part 1.32-34
110	Financial liabilities measured at amortised cost	IFRS 7.8(f); IAS 39.47
120	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
130	Debt securities issued	Annex V.Part 1.31
140	Other financial liabilities	Annex V.Part 1.32-34
150	Derivatives – Hedge accounting	IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(b)
170	Liabilities under insurance and reinsurance contracts	IFRS 4.IG20(a); Annex V.Part 2.106
180	Provisions	IAS 37.10; IAS 1.54(l)
190	Tax liabilities	IAS 1.54(n-o)
200	Current tax liabilities	IAS 1.54(n); IAS 12.5
210	Deferred tax liabilities	IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
220	Share capital repayable on demand	IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9
230	Other liabilities	Annex V.Part 2.10
240	Liabilities included in disposal groups classified as held for sale	IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11
250	LIABILITIES	IAS 1.9(b);IG 6
260	Capital	IAS 1.54(r), BAD art 22
270	Share premium	IAS 1.78(e); CRR art 4(1)(124)
280	Equity instruments issued other than capital	Annex V.Part 2.15-16
290	Other equity	IFRS 2.10; Annex V.Part 2.17
300	Accumulated other comprehensive income	CRR art 4(1)(100)
310	Retained earnings	CRR art 4(1)(123)
320	Revaluation reserves	IFRS 1.30, D5-D8
330	Other reserves	IAS 1.54; IAS 1.78 (e)
340	(-) Treasury shares	IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20
350	Profit or loss attributable to owners of the parent	IAS 27.28; IAS 1.83(a)(ii)
360	(-) Interim dividends	IAS 32.35
370	Minority interests [Non-controlling interests]	IAS 27.4; IAS 1.54(q); IAS 27.27
380	TOTAL EQUITY	IAS 1.9(c), IG 6
390	TOTAL EQUITY AND TOTAL LIABILITIES	IAS 1.IG6