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).
| [F1By type of risk / By product or by type of market | References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Mark-to-market [Mark-to-Model] value | Notional amount | ||||
|---|---|---|---|---|---|---|---|---|---|
| Financial assets held for trading | Financial liabilities held for trading | Positive value. Trading | Negative value. Trading | Total Trading | of which: sold | ||||
| Annex V.Part 2.69 | Annex V.Part 2.69 | Annex V.Part 2.70-71 | Annex V.Part 2.72 | ||||||
| CRR art 105 | CRR art 105 | Annex V.Part 2.70-71 | Annex V.Part 2.72 | ||||||
| 010 | 020 | 022 | 025 | 030 | 040 | ||||
| 010 | Interest rate | Annex V.Part 2.67(a) | Annex V.Part 2.67(a) | ||||||
| 020 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | ||||||
| 030 | OTC options | ||||||||
| 040 | OTC other | ||||||||
| 050 | Organized market options | ||||||||
| 060 | Organized market other | ||||||||
| 070 | Equity | Annex V.Part 2.67(b) | Annex V.Part 2.67(b) | ||||||
| 080 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | ||||||
| 090 | OTC options | ||||||||
| 100 | OTC other | ||||||||
| 110 | Organized market options | ||||||||
| 120 | Organized market other | ||||||||
| 130 | Foreign exchange and gold | Annex V.Part 2.67(c) | Annex V.Part 2.67(c) | ||||||
| 140 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | ||||||
| 150 | OTC options | ||||||||
| 160 | OTC other | ||||||||
| 170 | Organized market options | ||||||||
| 180 | Organized market other | ||||||||
| 190 | Credit | Annex V.Part 2.67(d) | Annex V.Part 2.67(d) | ||||||
| 200 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | ||||||
| 210 | Credit default swap | ||||||||
| 220 | Credit spread option | ||||||||
| 230 | Total return swap | ||||||||
| 240 | Other | ||||||||
| 250 | Commodity | Annex V.Part 2.67(e) | Annex V.Part 2.67(e) | ||||||
| 260 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | ||||||
| 270 | Other | Annex V.Part 2.67(f) | Annex V.Part 2.67(f) | ||||||
| 280 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | ||||||
| 290 | DERIVATIVES | CRR Annex II; Annex V.Part 1.15 | IAS 39.9 | ||||||
| 300 | of which: OTC - credit institutions | Annex V.Part 1.35(c), 2.75(a) | Annex V.Part 1.35(c), 2.75(a) | ||||||
| 310 | of which: OTC - other financial corporations | Annex V.Part 1.35(d), 2.75(b) | Annex V.Part 1.35(d), 2.75(b) | ||||||
| 320 | of which: OTC - rest | Annex V.Part 2.75(c) | Annex V.Part 2.75(c) | ] | |||||