By nature of the activities | References National GAAP based on BAD | References National GAAP compatible IFRS | Securitisation Special Purpose Entities | Asset management | Other activities |
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CRR art 4 (66) | Annex V.Part 2.117(a) |
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Carrying amount |
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| IFRS 12.28, B6.(a) | 010 | 020 | 030 |
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010 | Selected financial assets recognised in the reporting institution's balance sheet | | IFRS 12.29(a),(b) | | | |
020 | of which: defaulted | | | | | |
030 | Derivatives | CRR Annex II; Annex V.Part 1.6 | IAS 39.9 | | | |
040 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | IAS 32.11 | | | |
050 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | |
060 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | |
070 | Selected equity and financial liabilites recognised in the reporting institution's balance sheet | | IFRS 12.29(a),(b) | | | |
080 | Equity instruments issued | | IAS 32.4 | | | |
090 | Derivatives | CRR Annex II | IAS 39.9, AG 15 (a) | | | |
100 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | | | |
110 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | | | |
| Nominal amount |
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120 | Off-balance sheet items given by thereporting institution | | IFRS 12.B26.(e) | | | |
130 | of which: defaulted | Annex V.Part 2.61 | Annex V.Part 2.61 | | | |