| References | Carrying amount |
---|
Domestic activitivies | Non-domestic activities |
---|
Annex V.Part 2.107 | Annex V.Part 2.107 |
---|
010 | 020 |
---|
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 | Tangible assets | | | |
280 | Intangible assets | IAS 1.54(c); CRR art 4(1)(115) | | |
290 | Tax assets | IAS 1.54(n-o) | | |
300 | Other assets | Annex V.Part 2.5 | | |
310 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38 | | |
320 | ASSETS | IAS 1.9(a), IG 6 | | |