ANNEX III Table 40: rows 1 - 26
[F1 [F2References | Carrying amount | |||
---|---|---|---|---|
Domestic activitivies | Non-domestic activities | |||
Annex V.Part 2.107 | Annex V.Part 2.107 | |||
010 | 020 | |||
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/2013/33 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/2013/33 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/2013/33 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 | Provisions | IAS 37.10; IAS 1.54(l) | ||
180 | Tax liabilities | IAS 1.54(n-o) | ||
190 | Share capital repayable on demand | IAS 32.IE 33; IFRIC 2; Annex V.Part 2.09 | ||
200 | Other liabilities | Annex V.Part 2.10 | ||
210 | Liabilities included in disposal groups classified as held for sale | IAS 1.54(p); IFRS 5.38 | ||
220 | LIABILITIES | IAS 1.9(b);IG 6 | ] ] |
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).