| Financial instruments designated at fair value through profit or loss | References | Carrying amount |
|---|
| Accounting mismatch | Evaluation on a fair value basis | Hybrid contracts |
|---|
| IFRS 7.B5(a) | IAS 39.9b(i) | IAS 39.9b(ii) | IAS 39.11A-12 |
|---|
| ASSETS | 010 | 020 | 030 |
|---|
| 010 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IAS 39.9 | | | |
| 020 | Equity Instruments | IAS 32.11 | | | |
| 030 | Debt securities | Annex V.Part 1.24, 26 | | | |
| 040 | Loans and advances | Annex V.Part 1.24, 27 | | | |
| LIABILITIES | | | | |
|---|
| 050 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8(e)(i); IAS 39.9 | | | |
| 060 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | | | |
| 070 | Debt securities issued | Annex V.Part 1.31 | | | |
| 080 | Other financial liabilities | Annex V.Part 1.32-34 | | | |