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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).
[F1z-axis | Country of residence of the counterparty | |||
---|---|---|---|---|
References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | ||
Annex V.Part 1.27-28, 2.271 | ||||
010 | ||||
010 | Derivatives | CRR Annex II; Annex V.Part 1.24(a), 25, 26, 44(e), Part 2.272 | IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272 | |
020 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
030 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
040 | Short positions | Annex V.Part 1.44(d) | IFRS 9.BA7(b); Annex V.Part 1.44(d) | |
050 | Of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
060 | Of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
070 | 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 | |
080 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | |
090 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | |
100 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | |
110 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | |
120 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | |
130 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ] |