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) 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).
| [F1 [F2Fair value hierarchy IFRS 13.93 (b) | Change in fair value for the period Annex V.Part 2.178 | Accumulated change in fair value before taxes Annex V.Part 2.179 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| References National GAAP based on BAD | References National GAAP compatible IFRS | Level 1 | Level 2 | Level 3 | Level 2 | Level 3 | Level 1 | Level 2 | Level 3 | ||
| IFRS 13.76 | IFRS 13.81 | IFRS 13.86 | IFRS 13.81 | IFRS 13.86, 93(f) | IFRS 13.76 | IFRS 13.81 | IFRS 13.86 | ||||
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | ||||
| ASSETS | |||||||||||
| 010 | Financial assets held for trading | IFRS 7.8(a)(ii);IFRS 9.Appendix A | |||||||||
| 020 | Derivatives | IFRS 9.Appendix A | |||||||||
| 030 | Equity instruments | IAS 32.11 , | |||||||||
| 040 | Debt securities | Annex V.Part 1.31 | |||||||||
| 050 | Loans and advances | Annex V.Part 1.32 | |||||||||
| 051 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | |||||||||
| 052 | Derivatives | CRR Annex II; Annex V.Part 1.17 | |||||||||
| 053 | Equity instruments | ECB/2013/33; Annex 2.Part 2.4-5 | |||||||||
| 054 | Debt securities | Annex V.Part 1.31 | |||||||||
| 055 | Loans and advances | Annex V.Part 1.32 | |||||||||
| 056 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4; IFRS 7.8(a)(ii) | |||||||||
| 057 | Equity instruments | IAS 32.11 | |||||||||
| 058 | Debt securities | Annex V.Part 1.31 | |||||||||
| 059 | Loans and advances | Annex V.Part 1.32 | |||||||||
| 060 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ||||||||
| 070 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | ||||||||
| 080 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | ||||||||
| 090 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | ||||||||
| 101 | Financial assets at fair value through other comprehensive income | IFRS 7.8 (h); IFRS 9.4.1.2A | |||||||||
| 102 | Equity instruments | IAS 32.11 | |||||||||
| 103 | Debt securities | Annex V.Part 1.31 | |||||||||
| 104 | Loans and advances | Annex V.Part 1.32 | |||||||||
| 121 | Non-trading non-derivative financial assets measured at fair value through profit or loss | Accounting Directive art 8(1)(a), (4) | |||||||||
| 122 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||||||
| 123 | Debt securities | Annex V.Part 1.31 | |||||||||
| 124 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||||||||
| 125 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (6),(8) | |||||||||
| 126 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | |||||||||
| 127 | Debt securities | Annex V.Part 1.31 | |||||||||
| 128 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | |||||||||
| 140 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 | IFRS 9.6.2.1; Annex V.Part 1.22 | ||||||||
| LIABILITIES | |||||||||||
| 150 | Financial liabilities held for trading | Accounting Directive art 4art 8(1)(a), (6); IAS 39.9, AG 14-15 | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | ||||||||
| 160 | Derivatives | CRR Annex II | IFRS 9.BA.7(a) | ||||||||
| 170 | Short positions | IFRS 9.BA.7(b) | |||||||||
| 180 | 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 | ||||||||
| 190 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | ||||||||
| 200 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | ||||||||
| 201 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | |||||||||
| 202 | Derivatives | CRR Annex II; Annex V.Part 1.25, 27 | |||||||||
| 203 | Short positions | ||||||||||
| 204 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |||||||||
| 205 | Debt securities issued | Annex V.Part 1.37 | |||||||||
| 206 | Other financial liabilities | Annex V.Part 1.38-41 | |||||||||
| 210 | 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 9.4.1.5 | ||||||||
| 220 | 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 | ||||||||
| 230 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | ||||||||
| 240 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||||||||
| 250 | Derivatives – Hedge accounting | Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.26 | IFRS 9.6.2.1; Annex V.Part 1.26 | ] ] | |||||||