ANNEX IV Table 58: rows 1 - 37
| [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 | 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 | |||
| 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 | Provisions | BAD art 4.Liabilities(6) | IAS 37.10; IAS 1.54(l) | ||
| 180 | Tax liabilities | IAS 1.54(n-o) | |||
| 190 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | |||
| 200 | Other liabilities | Annex V.Part 2.13 | Annex V.Part 2.13 | ||
| 210 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | |||
| 215 | Haircuts for trading liabilities valued at fair value | Annex V Part 1.29 | |||
| 220 | LIABILITIES | IAS 1.9(b);IG 6 | ] | ||
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).