ANNEX III Table 4: rows 1 - 43
| [F1 [F2References | Breakdown in table | Carrying amount | ||
|---|---|---|---|---|
| 010 | ||||
| 010 | Capital | IAS 1.54(r), BAD art 22 | 46 | |
| 020 | Paid up capital | IAS 1.78(e) | ||
| 030 | Unpaid capital which has been called up | Annex V.Part 2.14 | ||
| 040 | Share premium | IAS 1.78(e); CRR art 4(1)(124) | 46 | |
| 050 | Equity instruments issued other than capital | Annex V.Part 2.18-19 | 46 | |
| 060 | Equity component of compound financial instruments | IAS 32.28-29; Annex V.Part 2.18 | ||
| 070 | Other equity instruments issued | Annex V.Part 2.19 | ||
| 080 | Other equity | IFRS 2.10; Annex V.Part 2.20 | ||
| 090 | Accumulated other comprehensive income | CRR art 4(1)(100) | 46 | |
| 095 | Items that will not be reclassified to profit or loss | IAS 1.82A(a) | ||
| 100 | Tangible assets | IAS 16.39-41 | ||
| 110 | Intangible assets | IAS 38.85-87 | ||
| 120 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.120(c) | ||
| 122 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | ||
| 124 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | ||
| 320 | Fair value changes of equity instruments measured at fair value through other comprehensive income | IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21 | ||
| 330 | Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income | IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22 | ||
| 340 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22 | ||
| 350 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57 | ||
| 360 | Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23 | ||
| 128 | Items that may be reclassified to profit or loss | IAS 1.82A(a) (ii) | ||
| 130 | Hedge of net investments in foreign operations [effective portion] | IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24 | ||
| 140 | Foreign currency translation | IAS 21.52(b); IAS 21.32, 38-49 | ||
| 150 | Hedging derivatives. Cash flow hedges reserve [effective portion] | IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25 | ||
| 155 | Fair value changes of debt instruments measured at fair value through other comprehensive income | IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26 | ||
| 165 | Hedging instruments [not designated elements] | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60 | ||
| 170 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | ||
| 180 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.IG6; IAS 28.10 | ||
| 190 | Retained earnings | CRR art 4(1)(123) | ||
| 200 | Revaluation reserves | IFRS 1.30, D5-D8; Annex V.Part 2.28 | ||
| 210 | Other reserves | IAS 1.54; IAS 1.78(e) | ||
| 220 | Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method | IAS 28.11; Annex V.Part 2.29 | ||
| 230 | Other | Annex V.Part 2.29 | ||
| 240 | (-) Treasury shares | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 | 46 | |
| 250 | Profit or loss attributable to owners of the parent | IAS 1.81B (b)(ii) | 2 | |
| 260 | (-) Interim dividends | IAS 32.35 | ||
| 270 | Minority interests [Non-controlling interests] | IAS 1.54(q) | ||
| 280 | Accumulated Other Comprehensive Income | CRR art 4(1)(100) | 46 | |
| 290 | Other items | 46 | ||
| 300 | TOTAL EQUITY | IAS 1.9(c), IG 6 | 46 | |
| 310 | TOTAL EQUITY AND TOTAL LIABILITIES | IAS 1.IG6 | ] ] | |
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 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).
F2 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).