Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 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 product or by type of market | References National GAAP based on BAD | Carrying amount | Notional amount | Fair value | ||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
Assets | Liabilities | Total Hedging | of which: sold | Positive value | Negative value | |||||||
of which: assets carried at amortised cost / LOCOM | of which: liabilities carried at amortised cost / LOCOM | of which: derivatives carried at amortised cost / LOCOM | of which: derivatives carried at amortised cost / LOCOM | |||||||||
Annex V.Part 1.17, Part 2.120 | Annex V.Part 2.124 | Annex V.Part 1.25, Part 2.120 | Annex V.Part 2.124 | Annex V.Part 2.133-135 | Annex V.Part 2.124 | Annex V.Part 2.133-135 | Annex V.Part 2.124 | Annex V.Part 2.132 | Annex V.Part 2.132 | |||
005 | 006 | 007 | 008 | 010 | 011 | 020 | 021 | 030 | 040 | |||
010 | Interest rate | Annex V.Part 2.129(a) | ||||||||||
020 | OTC options | Annex V.Part 2.136 | ||||||||||
030 | OTC other | Annex V.Part 2.136 | ||||||||||
040 | Organized market options | Annex V.Part 2.136 | ||||||||||
050 | Organized market other | Annex V.Part 2.136 | ||||||||||
060 | Equity | Annex V.Part 2.129(b) | ||||||||||
070 | OTC options | Annex V.Part 2.136 | ||||||||||
080 | OTC other | Annex V.Part 2.136 | ||||||||||
090 | Organized market options | Annex V.Part 2.136 | ||||||||||
100 | Organized market other | Annex V.Part 2.136 | ||||||||||
110 | Foreign exchange and gold | Annex V.Part 2.129(c) | ||||||||||
120 | OTC options | Annex V.Part 2.136 | ||||||||||
130 | OTC other | Annex V.Part 2.136 | ||||||||||
140 | Organized market options | Annex V.Part 2.136 | ||||||||||
150 | Organized market other | Annex V.Part 2.136 | ||||||||||
160 | Credit | Annex V.Part 2.129(d) | ||||||||||
170 | Credit default swap | Annex V.Part 2.136 | ||||||||||
180 | Credit spread option | Annex V.Part 2.136 | ||||||||||
190 | Total return swap | Annex V.Part 2.136 | ||||||||||
200 | Other | Annex V.Part 2.136 | ||||||||||
210 | Commodity | Annex V.Part 2.129(e) | ||||||||||
220 | Other | Annex V.Part 2.129(f) | ||||||||||
230 | DERIVATIVES-HEDGE ACCOUNTING | Annex V.Part 1.22, 26 | ||||||||||
231 | of which: fair value hedges | Annex V.Part 2.143 | ||||||||||
232 | of which: cash flow hedges | Annex V.Part 2.143 | ||||||||||
233 | of which: cost-price hedges | Annex V.Part 2.143, 144 | ||||||||||
234 | of which: hedge in net investments in a foreign operation | Annex V.Part 2.143 | ||||||||||
235 | of which: portfolio fair value hedges of interest rate risk | Annex V.Part 2.143 | ||||||||||
236 | of which: portfolio cash flow hedges of interest rate risk | Annex V.Part 2.143 | ||||||||||
240 | of which: OTC – credit institutions | Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 | ||||||||||
250 | of which: OTC – other financial corporations | Annex V.Part 1.42(d), 44(e), Part 2.141(b) | ||||||||||
260 | of which: OTC – rest | Annex V.Part 1.44(e), Part 2.141(c) | ] |