Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 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).
| [F1References | Carrying amount Annex V.Part 1.27 | |||
|---|---|---|---|---|
| Domestic activitivies | Non-domestic activities | |||
| Annex V.Part 2.270 | Annex V.Part 2.270 | |||
| 010 | 020 | |||
| 010 | Cash, cash balances at central banks and other demand deposits | 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 9. Appendix A | ||
| 060 | Derivatives | IFRS 9. Appendix A | ||
| 070 | Equity instruments | IAS 32.11 | ||
| 080 | Debt securities | Annex V.Part 1.31 | ||
| 090 | Loans and advances | Annex V.Part 1.32 | ||
| 096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | ||
| 097 | Equity instruments | IAS 32.11 | ||
| 098 | Debt securities | Annex V.Part 1.31 | ||
| 099 | Loans and advances | Annex V.Part 1.32 | ||
| 100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ||
| 120 | Debt securities | Annex V.Part 1.31 | ||
| 130 | Loans and advances | Annex V.Part 1.32 | ||
| 141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | ||
| 142 | Equity instruments | IAS 32.11 | ||
| 143 | Debt securities | Annex V.Part 1.31 | ||
| 144 | Loans and advances | Annex V.Part 1.32 | ||
| 181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | ||
| 182 | Debt securities | Annex V.Part 1.31 | ||
| 183 | Loans and advances | Annex V.Part 1.32 | ||
| 240 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.22 | ||
| 250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a); IFRS 9.6.5.8 | ||
| 260 | Tangible assets | |||
| 270 | Intangible assets | IAS 1.54(c); CRR art 4(1)(115) | ||
| 280 | Investments in subsidaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 1.21, Part 2.4 | ||
| 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, Annex V.Part 2.7 | ||
| 320 | ASSETS | IAS 1.9(a), IG 6 | ] | |