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).
| [F1 [F2References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | |||
|---|---|---|---|---|---|
| Domestic activitivies | Non-domestic activities | ||||
| Annex V.Part 2.107 | Annex V.Part 2.107 | ||||
| 010 | 020 | ||||
| 010 | Cash, cash balances at central banks and other demand deposits | 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 | Tangible assets | BAD art 4.Assets(10) | |||
| 270 | Intangible assets | BAD art 4.Assets(9); CRR art 4(115) | IAS 1.54(c); CRR art 4(115) | ||
| 280 | 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 | ||
| 290 | Tax assets | IAS 1.54(n-o) | |||
| 300 | Other assets | Annex V.Part 2.5 | Annex V.Part 2.5 | ||
| 310 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38 | |||
| 320 | ASSETS | BAD art 4 Assets | IAS 1.9(a), IG 6 | ] ] | |
Textual Amendments
F2 Substituted by Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance).