| References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting scope of consolidation [Carrying amount] |
|---|
| 010 |
|---|
| 010 | Cash and cash balances at central banks | BAD art 4.Assets(1) | IAS 1.54 (i) | |
| 020 | Cash on hand | Annex V.Part 2.1 | Annex V.Part 2.1 | |
| 030 | Cash balances at central banks | BAD art 13(2); Annex V.Part 2.2 | Annex V.Part 2.2 | |
| 040 | Other demand deposits | | Annex V.Part 2.3 | |
| 050 | Financial assets held for trading | 4th Directive art 42a(1), (5a); IAS 39.9 | IFRS 7.8(a)(ii); IAS 39.9, AG 14 | |
| 060 | Derivatives | CRR Annex II | IAS 39.9 | |
| 070 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | IAS 32.11 | |
| 080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |
| 090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |
| 091 | Trading financial assets | Annex V.Part 1.15 | | |
| 092 | Derivatives | CRR Annex II; Annex V.Part 1.15 | | |
| 093 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | | |
| 094 | Debt securities | Annex V.Part 1.24, 26 | | |
| 095 | Loans and advances | Annex V.Part 1.24, 27 | | |
| 100 | Financial assets designated at fair value through profit or loss | 4th Directive art 42a(1), (5a); IAS 39.9 | IFRS 7.8(a)(i); IAS 39.9 | |
| 110 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | IAS 32.11 | |
| 120 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |
| 130 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |
| 140 | Available-for-sale financial assets | 4th Directive art 42a(1), (5a); IAS 39.9 | IFRS 7.8(d); IAS 39.9 | |
| 150 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | IAS 32.11 | |
| 160 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |
| 170 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |
| 171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | 4th Directive art 42a(1), (4) | | |
| 172 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | | |
| 173 | Debt securities | Annex V.Part 1.24, 26 | | |
| 174 | Loan and advances | 4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27 | | |
| 175 | Non-trading non-derivative financial assets measured at fair value to equity | 4th Directive art 42a(1); art 42c (2) | | |
| 176 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | | |
| 177 | Debt securities | Annex V.Part 1.24, 26 | | |
| 178 | Loan and advances | 4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27 | | |
| 180 | Loans and receivables | 4th Directive art 42a(4)(b),(5a); IAS 39.9 | IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 | |
| 190 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |
| 200 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |
| 210 | Held-to-maturity investments | 4th Directive art 42a(4)(a),(5a); IAS 39.9 | IFRS 7.8(b); IAS 39.9, AG16, AG26 | |
| 220 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |
| 230 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |
| 231 | Non-trading debt instruments measured at a cost-based method | BAD art 37.1; art 42a(4)(b); Annex V.Part1.16 | | |
| 232 | Debt securities | Annex V.Part 1.24, 26 | | |
| 233 | Loans and advances | Annex V.Part 1.24, 27 | | |
| 234 | Other non-trading non-derivative financial assets | BAD art 35-37; Annex V.Part 1.17 | | |
| 235 | Equity instruments | ECB/2008/32 Annex 2.Part 2.4-5 | | |
| 236 | Debt securities | Annex V.Part 1.24, 26 | | |
| 237 | Loans and advances | Annex V.Part 1.24, 27 | | |
| 240 | Derivatives – Hedge accounting | 4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19 | IFRS 7.22(b); IAS 39.9 | |
| 250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | 4th Directive art 42a(5), (5a); IAS 39.89A (a) | IAS 39.89A(a) | |
| 260 | Investments in subsidaries, joint ventures and associates | BAD art 4.Assets(7)-(8); 4th Directive art 17; Annex V.Part 2.4 | IAS 1.54(e); Annex V.Part 2.4 | |
| 270 | Assets under reinsurance and insurance contracts | | IFRS 4.IG20.(b)-(c); Annex V.Part 2.105 | |
| 280 | Tangible assets | BAD art 4.Assets(10) | | |
| 290 | Intangible assets | BAD art 4.Assets(9); CRR art 4(115) | IAS 1.54(c); CRR art 4(115) | |
| 300 | Goodwill | BAD art 4.Assets(9); CRR art 4(113) | IFRS 3.B67(d); CRR art 4(113) | |
| 310 | Other intangible assets | BAD art 4.Assets(9) | IAS 38.8,118 | |
| 320 | Tax assets | | IAS 1.54(n-o) | |
| 330 | Current tax assets | | IAS 1.54(n); IAS 12.5 | |
| 340 | Deferred tax assets | 4th Directive art 43(1)(11); CRR art 4(106) | IAS 1.54(o); IAS 12.5; CRR art 4(106) | |
| 350 | Other assets | Annex V.Part 2.5 | Annex V.Part 2.5 | |
| 360 | Non-current assets and disposal groups classified as held for sale | | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 | |
| 370 | TOTAL ASSETS | BAD art 4 Assets | IAS 1.9(a), IG 6 | |
