ANNEX III Table 61: rows 1 - 12
| [F1 [F2References | Carrying amount Annex V.Part 1.27 | |||||
|---|---|---|---|---|---|---|
| Accounting mismatch | Managed on a fair value basis | Hybrid contracts | Managed for credit risk | |||
| IFRS 9.B4.1.29 | IFRS 9.B4.1.33 | IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300 | IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301 | |||
| ASSETS | 010 | 020 | 030 | 040 | ||
| 010 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ||||
| 030 | Debt securities | Annex V.Part 1.31 | ||||
| 040 | Loans and advances | Annex V.Part 1.32 | ||||
| LIABILITIES | ||||||
| 050 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | ||||
| 060 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||||
| 070 | Debt securities issued | Annex V.Part 1.37 | ||||
| 080 | Other financial liabilities | Annex V.Part 1.38-41 | ] ] | |||
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).