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).
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | |||
|---|---|---|---|---|---|
| Income | Expenses | ||||
| Annex V.Part 2.187, 189 | Annex V.Part 2.188, 190 | ||||
| 010 | 020 | ||||
| 010 | Derivatives -Trading | CRR Annex II; Annex V.Part 2.193 | IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193 | ||
| 015 | of which: interest income from derivatives in economic hedges | Annex V.Part 2.193 | Annex V.Part 2.193 | ||
| 020 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||
| 030 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
| 040 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
| 050 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
| 060 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
| 070 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
| 080 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||
| 090 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
| 100 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
| 110 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
| 120 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
| 130 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
| 140 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
| 141 | of which: lending for house purchase | Annex V.Part 2.88(b), 194i | Annex V.Part 2.88(b), 194i | ||
| 142 | of which: credit for consumption | Annex V.Part 2.88(a), 194i | Annex V.Part 2.88(a), 194i | ||
| 150 | Other assets | Annex V.Part 1.51 | Annex V.Part 2.5 | ||
| 160 | 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 | ||
| 170 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
| 180 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
| 190 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
| 200 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
| 210 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
| 220 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
| 230 | Debt securities issued | Annex V.1.37 | Annex V.Part 1.37 | ||
| 240 | Other financial liabilities | Annex V.Part 1.32-34, Part 2.191 | Annex V.Part 1.32-34, Part 2.191 | ||
| 250 | Derivatives – Hedge accounting, interest rate risk | Annex V.Part 2.192 | Annex V.Part 2.192 | ||
| 260 | Other Liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | ||
| 270 | INTEREST | BAD art 27.Vertical layout(1), (2) | IAS 1.97 | ||
| 280 | of which: interest-income on credit impaired financial assets | IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194 | |||
| 290 | of which: interest from leases | Annex V.Part 2.194ii | IFRS 16.38 (a), 49, Annex V.Part 2.194ii | ] | |