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Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
[F1References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Carrying amount | ||
---|---|---|---|---|---|
Annex V.Part 1.27-28 | |||||
010 | |||||
010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | 8 | ||
020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | 10 | ||
030 | Short positions | IFRS 9.BA7(b) | 8 | ||
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | ||
050 | Debt securities issued | Annex V.Part 1.37 | 8 | ||
060 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | ||
061 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | 8 | ||
062 | Derivatives | CRR Annex II; Annex V.Part 1.25 | 10 | ||
063 | Short positions | 8 | |||
064 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | ||
065 | Debt securities issued | Annex V.Part 1.37 | 8 | ||
066 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | ||
070 | Financial liabilities designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | 8 | |
080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | |
090 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | 8 | |
100 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | 8 | |
110 | Financial liabilities measured at amortised cost | Accounting Directive art 8(3), (6); IAS 39.47 | IFRS 7.8(g); IFRS 9.4.2.1 | 8 | |
120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | |
130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | 8 | |
140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | 8 | |
141 | Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | 8 | ||
142 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 | ||
143 | Debt securities issued | Annex V.Part 1.37 | 8 | ||
144 | Other financial liabilities | Annex V.Part 1.38-41 | 8 | ||
150 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26 | IFRS 9.6.2.1; Annex V.Part 1.26 | 11 | |
160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b) | IAS 39.89A(b), IFRS 9.6.5.8 | ||
170 | Provisions | BAD art 4.Liabilities(6) | IAS 37.10; IAS 1.54(l) | 43 | |
175 | Funds for general banking risks [if presented within liabilities] | BAD art 38.1; CRR art 4(112); Annex V.Part 2.15 | |||
180 | Pensions and other post employment defined benefit obligations | Annex V.Part 2.9 | IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 | 43 | |
190 | Other long term employee benefits | Annex V.Part 2.10 | IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 | 43 | |
200 | Restructuring | IAS 37.71, 84(a) | 43 | ||
210 | Pending legal issues and tax litigation | IAS 37.Appendix C. Examples 6 and 10 | 43 | ||
220 | Commitments and guarantees given | BAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33 | IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 | 9 12 43 | |
230 | Other provisions | BAD Article 4 Liabilities (6)(c ), Off balance sheet items | IAS 37.14 | 43 | |
240 | Tax liabilities | IAS 1.54(n-o) | |||
250 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | |||
260 | Deferred tax liabilities | Accounting Directive art 17(1)(f); CRR art 4(1)(108) | IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) | ||
270 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | |||
280 | Other liabilities | Annex V.Part 2.13 | Annex V.Part 2.13 | ||
290 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | |||
295 | Haircuts for trading liabilities at fair value | Annex V Part 1.29 | |||
300 | TOTAL LIABILITIES | IAS 1.9(b);IG 6 | ] |