ASSETS | References National GAAP based on BAD | References National GAAP compatible IFRS | Fair value | Fair value hierarchy IFRS 13.93(b), BC216 |
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IFRS 7.25-26 | Level 1 IFRS 13.76 | Level 2 IFRS 13.81 | Level 3 IFRS 13.86 |
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010 | 020 | 030 | 040 |
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010 | Loans and receivables | 4th Directive art 42a(4)(b),(5a); IAS 39.9 | IFRS 7.8 (c); IAS 39.9, AG16, AG26 | | | | |
020 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | |
030 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | |
040 | Held-to-maturity investments | 4th Directive art 42a(4)(a),(5a); IAS 39.9 | IFRS 7.8(b); IAS 39.9, AG16, AG26 | | | | |
050 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | |
060 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | |
LIABILITIES | | | | | | |
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070 | Financial liabilities measured at amortised cost | 4th Directive art 42a(3), (5a); IAS 39.47 | IFRS 7.8(f); IAS 39.47 | | | | |
080 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | | | | |
090 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | | | | |
100 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | | | | |