ANNEX IV Table 37: rows 1 - 16
| [F1 [F2References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | ||
|---|---|---|---|---|
| 010 | ||||
| 010 | Interest rate instruments and related derivatives | Annex V.Part 2.99(a) | Annex V.Part 2.99(a) | |
| 020 | Equity instruments and related derivatives | Annex V.Part 2.99(b) | Annex V.Part 2.99(b) | |
| 030 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.99(c) | Annex V.Part 2.99(c) | |
| 040 | Credit risk instruments and related derivatives | Annex V.Part 2.99(d) | Annex V.Part 2.99(d) | |
| 050 | Derivatives related with commodities | Annex V.Part 2.99(e) | Annex V.Part 2.99(e) | |
| 060 | Other | Annex V.Part 2.99(f) | Annex V.Part 2.99(f) | |
| 070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) | |
| 080 | Interest rate instruments and related derivatives | Annex V.Part 2.99(a) | ||
| 090 | Equity instruments and related derivatives | Annex V.Part 2.99(b) | ||
| 100 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.99(c) | ||
| 110 | Credit risk instruments and related derivatives | Annex V.Part 2.99(d) | ||
| 120 | Derivatives related with commodities | Annex V.Part 2.99(e) | ||
| 130 | Other | Annex V.Part 2.99(f) | ||
| 140 | GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET | BAD art 27.Vertical layout(6) | ] ] | |
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).
F2 Substituted by Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance).