ANNEX IV REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

1. Balance Sheet Statement [Statement of Financial Position]

1.1 Assets

ANNEX IV Table 2: rows 1 - 60

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
					010
010	Cash and cash balances at central banks	BAD art 4.Assets(1)	IAS 1.54 (i)
020	Cash on hand	Annex V.Part 2.1	Annex V.Part 2.1
030	Cash balances at central banks	BAD art 13(2); Annex V.Part 2.2	Annex V.Part 2.2	4
040	Other demand deposits		Annex V.Part 2.3	4
050	Financial assets held for trading	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(ii); IAS 39.9, AG 14
060	Derivatives	CRR Annex II	IAS 39.9	10
070	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11	4
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26	4
090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27	4
091	Trading financial assets	Annex V.Part 1.15
092	Derivatives	CRR Annex II; Annex V.Part 1.15
093	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5		4
094	Debt securities	Annex V.Part 1.24, 26		4
095	Loans and advances	Annex V.Part 1.24, 27		4
100	Financial assets designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(i); IAS 39.9	4
110	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11	4
120	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26	4
130	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27	4
140	Available-for-sale financial assets	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(d); IAS 39.9	4
150	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11	4
160	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26	4
170	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27	4
171	Non-trading non-derivative financial assets measured at fair value through profit or loss	4th Directive art 42a(1), (4)		4
172	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5		4
173	Debt securities	Annex V.Part 1.24, 26		4
174	Loan and advances	4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27		4
175	Non-trading non-derivative financial assets measured at fair value to equity	4th Directive art 42a(1); art 42c (2)		4
176	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5		4
177	Debt securities	Annex V.Part 1.24, 26		4
178	Loan and advances	4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27		4
180	Loans and receivables	4th Directive art 42a(4)(b),(5a); IAS 39.9	IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16	4
190	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26	4
200	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27	4
210	Held-to-maturity investments	4th Directive art 42a(4)(a),(5a); IAS 39.9	IFRS 7.8(b); IAS 39.9, AG16, AG26	4
220	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26	4
230	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27	4
231	Non-trading debt instruments measured at a cost-based method	BAD art 37.1; art 42a(4)(b); Annex V.Part1.16		4
232	Debt securities	Annex V.Part 1.24, 26		4
233	Loans and advances	Annex V.Part 1.24, 27		4
234	Other non-trading non-derivative financial assets	BAD art 35-37; Annex V.Part 1.17		4
235	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5		4
236	Debt securities	Annex V.Part 1.24, 26		4
237	Loans and advances	Annex V.Part 1.24, 27		4
240	Derivatives – Hedge accounting	4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19	IFRS 7.22(b); IAS 39.9	11
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	4th Directive art 42a(5), (5a); IAS 39.89A (a)	IAS 39.89A(a)
260	Investments in subsidaries, joint ventures and associates	BAD art 4.Assets(7)-(8); 4th Directive art 17; Annex V.Part 2.4	IAS 1.54(e); Annex V.Part 2.4	4, 40
270	Tangible assets	BAD art 4.Assets(10)
280	Property, Plant and Equipment		IAS 16.6; IAS 1.54(a)	21, 42
290	Investment property		IAS 40.5; IAS 1.54(b)	21, 42
300	Intangible assets	BAD art 4.Assets(9); CRR art 4(115)	IAS 1.54(c); CRR art 4(115)
310	Goodwill	BAD art 4.Assets(9); CRR art 4(113)	IFRS 3.B67(d); CRR art 4(113)
320	Other intangible assets	BAD art 4.Assets(9)	IAS 38.8,118	21, 42
330	Tax assets		IAS 1.54(n-o)
340	Current tax assets		IAS 1.54(n); IAS 12.5
350	Deferred tax assets	4th Directive art 43(1)(11); CRR art 4(106)	IAS 1.54(o); IAS 12.5; CRR art 4(106)
360	Other assets	Annex V.Part 2.5	Annex V.Part 2.5
370	Non-current assets and disposal groups classified as held for sale		IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6
380	TOTAL ASSETS	BAD art 4 Assets	IAS 1.9(a), IG 6