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 | Accounting scope of consolidation [Carrying amount] | ||
|---|---|---|---|---|
| Annex V.Part 1.27-28, Part 2.209 | ||||
| 010 | ||||
| 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 | Annex V.Part 2.3 | |
| 050 | Financial assets held for trading | Accounting Directive art 8(1)(a), (5); IAS 39.9 | IFRS 7.8(a)(ii);IFRS 9.Appendix A | |
| 060 | Derivatives | CRR Annex II | IFRS 9.Appendix A | |
| 070 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |
| 080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.31 | |
| 090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.32 | |
| 091 | Trading financial assets | BAD Article 32-33; Annex V.Part 1.17 | ||
| 092 | Derivatives | CRR Annex II; Annex V.Part 1.17 | ||
| 093 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
| 094 | Debt securities | Annex V.Part 1.31 | ||
| 095 | Loans and advances | Annex V.Part 1.32 | ||
| 096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 9.4.1.4 | ||
| 097 | Equity instruments | IAS 32.11 | ||
| 098 | Debt securities | Annex V.Part 1.31 | ||
| 099 | Loans and advances | Annex V.Part 1.32 | ||
| 100 | Financial assets designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6) | IFRS 7.8(a)(i); IFRS 9.4.1.5 | |
| 110 | Equity instruments | IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 | ||
| 120 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |
| 130 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |
| 141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | ||
| 142 | Equity instruments | IAS 32.11 | ||
| 143 | Debt securities | Annex V.Part 1.31 | ||
| 144 | Loans and advances | Annex V.Part 1.32 | ||
| 171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | BAD art 36(2) | ||
| 172 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
| 173 | Debt securities | Annex V.Part 1.31 | ||
| 174 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | ||
| 175 | Non-trading non-derivative financial assets measured at fair value to equity | Accounting Directive art 8(1)(a), (8) | ||
| 176 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
| 177 | Debt securities | Annex V.Part 1.31 | ||
| 178 | Loans and advances | Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 | ||
| 181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | ||
| 182 | Debt securities | Annex V.Part 1.31 | ||
| 183 | Loans and advances | Annex V.Part 1.32 | ||
| 231 | Non-trading non-derivative financial assets measured at a cost-based method | BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 | ||
| 380 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
| 232 | Debt securities | Annex V.Part 1.31 | ||
| 233 | Loans and advances | Annex V.Part 1.32 | ||
| 234 | Other non-trading non-derivative financial assets | BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 | ||
| 235 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | ||
| 236 | Debt securities | Annex V.Part 1.31 | ||
| 237 | Loans and advances | Annex V.Part 1.32 | ||
| 240 | 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 | |
| 250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | Accounting Directive art 8(5), (6); IAS 39.89A (a) | IAS 39.89A(a); IFRS 9.6.5.8 | |
| 260 | Investments in subsidaries, joint ventures and associates | BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4, 210 | IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210 | |
| 270 | Assets under reinsurance and insurance contracts | Annex V.Part 2.211 | IFRS 4.IG20.(b)-(c); Annex V.Part 2.211 | |
| 280 | Tangible assets | BAD art 4.Assets(10) | ||
| 290 | Intangible assets | BAD art 4.Assets(9); CRR art 4(1)(115) | IAS 1.54(c); CRR art 4(1)(115) | |
| 300 | Goodwill | BAD art 4.Assets(9); CRR art 4(1)(113) | IFRS 3.B67(d); CRR art 4(1)(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 | Accounting Directive art 17(1)(f); CRR art 4(1)(106) | IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) | |
| 350 | Other assets | Annex V.Part 2.5, 6 | 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 | ||
| 365 | (-) Haircuts for trading assets valued at fair value | Annex V Part 1.29 | ||
| 370 | TOTAL ASSETS | BAD art 4 Assets | IAS 1.9(a), IG 6 | ] |