ANNEX IV Table 9: rows 1 - 22
| [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 | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | ||
| 020 | of which: at cost | IAS 39.46(c) | |||
| 030 | of which: credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.38(c) | ||
| 040 | of which: other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.38(d) | ||
| 050 | of which: non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.38(e) | ||
| 060 | Debt securities | Annex V.Part 1.31, 44(b) | Annex V.Part 1.31, 44(b) | ||
| 070 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
| 080 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
| 090 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
| 100 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
| 110 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
| 120 | Loans and advances | Annex V.Part 1.32, 44(a) | Annex V.Part 1.32, 44(a) | ||
| 130 | Central banks | Annex V.Part 1.42(a) | Annex V.Part 1.42(a) | ||
| 140 | General governments | Annex V.Part 1.42(b) | Annex V.Part 1.42(b) | ||
| 150 | Credit institutions | Annex V.Part 1.42(c) | Annex V.Part 1.42(c) | ||
| 160 | Other financial corporations | Annex V.Part 1.42(d) | Annex V.Part 1.42(d) | ||
| 170 | Non-financial corporations | Annex V.Part 1.42(e) | Annex V.Part 1.42(e) | ||
| 180 | Households | Annex V.Part 1.42(f) | Annex V.Part 1.42(f) | ||
| 190 | FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | Accounting Directive art 8(1)(a), (6) | IFRS 7.8(a)(i); IFRS 9.4.1.5 | ] | |
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).