By product or by type of market | References National GAAP compatible IFRS | Carrying amount | Notional amount |
---|
Assets | Liabilities | Total Hedging | of which: sold |
---|
Annex V.Part 2.69 | Annex V.Part 2.69 | Annex V.Part 2.70, 71 | Annex V.Part 2.72 |
---|
010 | 020 | 030 | 040 |
---|
010 | Interest rate | Annex V.Part 2.67(a) | | | | |
020 | OTC options | | | | | |
030 | OTC other | | | | | |
040 | Organized market options | | | | | |
050 | Organized market other | | | | | |
060 | Equity | Annex V.Part 2.67(b) | | | | |
070 | OTC options | | | | | |
080 | OTC other | | | | | |
090 | Organized market options | | | | | |
100 | Organized market other | | | | | |
110 | Foreign exchange and gold | Annex V.Part 2.67(c) | | | | |
120 | OTC options | | | | | |
130 | OTC other | | | | | |
140 | Organized market options | | | | | |
150 | Organized market other | | | | | |
160 | Credit | Annex V.Part 2.67(d) | | | | |
170 | Credit default swap | | | | | |
180 | Credit spread option | | | | | |
190 | Total return swap | | | | | |
200 | Other | | | | | |
210 | Commodity | Annex V.Part 2.67(e) | | | | |
220 | Other | Annex V.Part 2.67(f) | | | | |
230 | FAIR VALUE HEDGES | IFRS 7.22(b); IAS 39.86(a) | | | | |
240 | Interest rate | Annex V.Part 2.67(a) | | | | |
250 | OTC options | | | | | |
260 | OTC other | | | | | |
270 | Organized market options | | | | | |
280 | Organized market other | | | | | |
290 | Equity | Annex V.Part 2.67(b) | | | | |
300 | OTC options | | | | | |
310 | OTC other | | | | | |
320 | Organized market options | | | | | |
330 | Organized market other | | | | | |
340 | Foreign exchange and gold | Annex V.Part 2.67(c) | | | | |
350 | OTC options | | | | | |
360 | OTC other | | | | | |
370 | Organized market options | | | | | |
380 | Organized market other | | | | | |
390 | Credit | Annex V.Part 2.67(d) | | | | |
400 | Credit default swap | | | | | |
410 | Credit spread option | | | | | |
420 | Total return swap | | | | | |
430 | Other | | | | | |
440 | Commodity | Annex V.Part 2.67(e) | | | | |
450 | Other | Annex V.Part 2.67(f) | | | | |
460 | CASH FLOW HEDGES | IFRS 7.22(b); IAS 39.86(b) | | | | |
470 | HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION | IFRS 7.22(b); IAS 39.86(c) | | | | |
480 | PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK | IAS 39.89A, IE 1-31 | | | | |
490 | PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK | IAS 39 IG F6 1-3 | | | | |
500 | DERIVATIVES-HEDGE ACCOUNTING | IFRS 7.22(b); IAS 39.9 | | | | |
510 | of which: OTC - credit institutions | Annex V.Part 1.35(c), 2.75(a) | | | | |
520 | of which: OTC - other financial corporations | Annex V.Part 1.35(d), 2.75(b) | | | | |
530 | of which: OTC - rest | Annex V.Part 2.75(c) | | | | |