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 | 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 | ] |