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).
| [F1 [F2By nature of the activities | References | Carrying amount | |||
|---|---|---|---|---|---|
| Securitisation Special Purpose Entities | Asset management | Other activities | |||
| CRR art 4(1)(66) | Annex V.Part 2.285(a) | ||||
| IFRS 12.24, B6.(a) | 010 | 020 | 030 | ||
| 010 | Selected financial assets recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | |||
| 021 | of which: non-performing | Annex V.Part 2.213-239 | |||
| 030 | Derivatives | IFRS 9 Appendix A; Annex V.Part 2.272 | |||
| 040 | Equity instruments | IAS 32.11 | |||
| 050 | Debt securities | Annex V.Part 1.31 | |||
| 060 | Loans and advances | Annex V.Part 1.32 | |||
| 070 | Selected equity and financial liabilites recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | |||
| 080 | Equity instruments issued | IAS 32.11 | |||
| 090 | Derivatives | IFRS 9 Appendix A; Annex V.Part 2.272 | |||
| 100 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||
| 110 | Debt securities issued | Annex V.Part 1.37 | |||
| Nominal amount | |||||
| 120 | Off-balance sheet exposures given by the reporting institution | IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118 | |||
| 131 | of which: non-performing | Annex V.Part 2.117 | ] ] | ||