ANNEX IV Table 55: rows 1 - 59
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount Annex V.Part 1.27-28 | |||
|---|---|---|---|---|---|
| Domestic activitivies | Non-domestic activities | ||||
| Annex V.Part 2.270 | Annex V.Part 2.270 | ||||
| 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 | Annex V.Part 2.3 | ||
| 050 | Financial assets held for trading | Accounting Directive art 8(1)(a), (5); IAS 39.9 | 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, 27 | |||
| 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 7.8(a)(ii); 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 | |||
| 330 | 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 | Tangible assets | BAD art 4.Assets(10) | |||
| 270 | Intangible assets | BAD art 4.Assets(9); CRR art 4(1)(115) | IAS 1.54(c); CRR art 4(1)(115) | ||
| 280 | 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 | IAS 1.54(e); Annex V.Part 1.21, Part 2.4 | ||
| 290 | Tax assets | IAS 1.54(n-o) | |||
| 300 | Other assets | Annex V.Part 2.5, 6 | Annex V.Part 2.5 | ||
| 310 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 | |||
| 315 | (-) Haircuts for trading assets valued at fair value | Annex V Part 1.29 | |||
| 320 | ASSETS | BAD art 4 Assets | IAS 1.9(a), IG 6 | ] | |
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).