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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).
[F1References National GAAP based on BAD | References National GAAP compatible IFRS | Outstanding balances | ||||||
---|---|---|---|---|---|---|---|---|
Parent and entities with joint control or significant influence | Subsidiaries and other entities of the same group | Associates and joint ventures | Key management of the institution or its parent | Other related parties | ||||
IAS 24.19(a),(b) | IAS 24.19(c); Annex V.Part 2.289 | IAS 24.19(d),(e); Annex V.Part 2.289 | IAS 24.19(f) | IAS 24.19(g) | ||||
Accounting Directive art 17(1)(p) | Accounting Directive art 17(1)(p); Annex V.Part 2.289 | Accounting Directive art 17(1)(p); Annex V.Part 2.289 | Accounting Directive art 17(1)(p) | Accounting Directive art 17(1)(p) | ||||
Annex V.Part 2.288-291 | Annex V.Part 2.288-291 | 010 | 020 | 030 | 040 | 050 | ||
010 | Selected financial assets | IAS 24.18(b) | ||||||
020 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |||||
030 | Debt securities | Annex V.Part 1.31 | Annex V.Part 1.31 | |||||
040 | Loans and advances | Annex V.Part 1.32 | Annex V.Part 1.32 | |||||
050 | of which: non-performing | Annex V. Part 2.213-239 | Annex V. Part 2.213-239 | |||||
060 | Selected financial liabilities | IAS 24.18(b) | ||||||
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 | Debt securities issued | Annex V.Part 1.37 | Annex V.Part 1.37 | |||||
090 | Nominal amount of loan commitments, financial guarantees and other commitments given | CRR Annex I; Annex V.Part 2.112, 113-115, 118 | IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118 | |||||
100 | of which: non-performing | Annex V. Part 2.117 | IAS 24.18(b); Annex V. Part 2.117 | |||||
110 | Loan commitments, financial guarantees and other commitments received | Annex V.Part 2.102-103, 113-115, 290 | IAS 24.18(b); Annex V.Part 2.290 | |||||
120 | Notional amount of derivatives | Annex V.Part 2.133-135 | Annex V.Part 2.133-135 | |||||
131 | Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures | Annex V.Part 2.69-71, 291 | IAS 24.1(c); Annex V.Part 2.69-71, 291 | |||||
132 | Provisions on non-performing off-balance sheet exposures | Annex V.Part 2.11, 106, 291 | Annex V.Part 2.11, 106, 291 | ] |