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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 | Current period | ||
---|---|---|---|---|
010 | ||||
010 | Interest rate instruments and related derivatives | Annex V.Part 2.200(a) | ||
020 | Equity instruments and related derivatives | Annex V.Part 2.200(b) | ||
030 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.200(c) | ||
040 | Credit risk instruments and related derivatives | Annex V.Part 2.200(d) | ||
050 | Derivatives related with commodities | Annex V.Part 2.200(e) | ||
060 | Other | Annex V.Part 2.200(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 2.200(a) | ||
090 | Equity instruments and related derivatives | Annex V.Part 2.200(b) | ||
100 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.200(c) | ||
110 | Credit risk instruments and related derivatives | Annex V.Part 2.200(d) | ||
120 | Derivatives related with commodities | Annex V.Part 2.200(e) | ||
130 | Other | Annex V.Part 2.200(f) | ||
140 | GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET | BAD art 27.Vertical layout(6) | ] |