Commission Implementing Regulation (EU) No 680/2014Show full title

ANNEX IV Table 59: rows 1 - 14

ASSETS		References National GAAP based on BAD	References National GAAP compatible IFRS	Fair value	Fair value hierarchy IFRS 13.93(b), BC216
				IFRS 7.25-26	Level 1 IFRS 13.76	Level 2 IFRS 13.81	Level 3 IFRS 13.86
				010	020	030	040
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
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