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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 | Accounting scope of consolidation [Carrying amount] | ||
---|---|---|---|---|
Annex V.Part 1.27-28, Part 2.209 | ||||
010 | ||||
010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | ||
020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | ||
030 | Short positions | IFRS 9.BA7(b) | ||
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
050 | Debt securities issued | Annex V.Part 1.37 | ||
060 | Other financial liabilities | Annex V.Part 1.38-41 | ||
061 | Trading financial liabilities | Accounting Directive art 8(1)(a),(3),(6) | ||
062 | Derivatives | CRR Annex II; Annex V.Part 1.25, 27 | ||
063 | Short positions | |||
064 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
065 | Debt securities issued | Annex V.Part 1.37 | ||
066 | Other financial liabilities | Annex V.Part 1.38-41 | ||
070 | 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 9.4.2.2 | |
080 | 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 | |
090 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |
100 | Other financial liabilities | Annex V.Part 1.38-41 | Annex V.Part 1.38-41 | |
110 | Financial liabilities measured at amortised cost | Accounting Directive art 8(3), (6); IAS 39.47 | IFRS 7.8(g); IFRS 9.4.2.1 | |
120 | 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 | |
130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.37 | |
140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.38-41 | |
141 | Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | ||
142 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | ||
143 | Debt securities issued | Annex V.Part 1.37 | ||
144 | Other financial liabilities | Annex V.Part 1.38-41 | ||
150 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26 | IFRS 9.6.2.1; Annex V.Part 1.26 | |
160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b) | IAS 39.89A(b), IFRS 9.6.5.8 | |
170 | Liabilities under insurance and reinsurance contracts | Annex V.Part 2.212 | IFRS 4.IG20(a); Annex V.Part 2.212 | |
180 | Provisions | BAD art 4.Liabilities(6) | IAS 37.10; IAS 1.54(l) | |
190 | Tax liabilities | IAS 1.54(n-o) | ||
200 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | ||
210 | Deferred tax liabilities | Accounting Directive art 17(1)(f); CRR art 4(1)(108) | IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) | |
220 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | ||
230 | Other liabilities | Annex V.Part 2.13 | Annex V.Part 2.13 | |
240 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | ||
245 | Haircuts for trading liabilities valued at fair value | Annex V Part 1.29 | ||
250 | LIABILITIES | IAS 1.9(b);IG 6 | ||
260 | Capital | BAD art 4.Liabilities(9), BAD art 22 | IAS 1.54(r), BAD art 22 | |
270 | Share premium | BAD art 4.Liabilities(10); CRR art 4(124) | IAS 1.78(e); CRR art 4(1)(124) | |
280 | Equity instruments issued other than capital | Annex V.Part 2.18-19 | Annex V.Part 2.18-19 | |
290 | Other equity | Annex V.Part 2.20 | IFRS 2.10; Annex V.Part 2.20 | |
300 | Accumulated other comprehensive income | CRR art 4(1)(100) | CRR art 4(1)(100) | |
310 | Retained earnings | CRR art 4(1)(123) | CRR art 4(1)(123) | |
320 | Revaluation reserves | BAD art 4.Liabilities(12) | IFRS 1.33, D5-D8 | |
325 | Fair value reserves | Accounting Directive art 8(1)(a) | ||
330 | Other reserves | BAD art 4.Liabilities (11)-(13) | IAS 1.54; IAS 1.78 (e) | |
335 | First consolidation differences | Accounting Directive art 24(3)(c) | ||
340 | (-) Treasury shares | Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20 | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28 | |
350 | Profit or loss attributable to owners of the parent | BAD art 4.Liabilities(14) | IFRS 10.B94 | |
360 | (-) Interim dividends | CRR Article 26 (2) | IAS 32.35 | |
370 | Minority interests [Non-controlling interests] | Accounting Directive art 24(4) | IAS 1.54(q); IFRS 10.22, .B94 | |
380 | TOTAL EQUITY | IAS 1.9(c), IG 6 | ||
390 | TOTAL EQUITY AND TOTAL LIABILITIES | BAD art 4.Liabilities | IAS 1.IG6 | ] |