ANNEX IV Table 8: rows 1 - 21
| [F1References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Accumulated negative changes in fair value due to credit risk on non-performing exposures | ||
|---|---|---|---|---|---|
| Annex V.Part 1.27 | Annex V.Part 2.69 | ||||
| 010 | 020 | ||||
| 010 | Equity instruments | IAS 32.11, Annex V.Part 1.44(b) | |||
| 020 | of which: credit institutions | Annex V.Part 1.42(c) | |||
| 030 | of which: other financial corporations | Annex V.Part 1.42(d) | |||
| 040 | of which: non-financial corporations | Annex V.Part 1.42(e) | |||
| 050 | Debt securities | Annex V.Part 1.31, 44(b) | |||
| 060 | Central banks | Annex V.Part 1.42(a) | |||
| 070 | General governments | Annex V.Part 1.42(b) | |||
| 080 | Credit institutions | Annex V.Part 1.42(c) | |||
| 090 | Other financial corporations | Annex V.Part 1.42(d) | |||
| 100 | Non-financial corporations | Annex V.Part 1.42(e) | |||
| 110 | Loans and advances | Annex V.Part 1.32, 44(a) | |||
| 120 | Central banks | Annex V.Part 1.42(a) | |||
| 130 | General governments | Annex V.Part 1.42(b) | |||
| 140 | Credit institutions | Annex V.Part 1.42(c) | |||
| 150 | Other financial corporations | Annex V.Part 1.42(d) | |||
| 160 | Non-financial corporations | Annex V.Part 1.42(e) | |||
| 170 | Households | Annex V.Part 1.42(f) | |||
| 180 | NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | ] | ||
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).