| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount of unimpaired assets | Carrying amount of impaired assets | Carrying amount | Accumulated impairment |
|---|
| IAS 39.58-62 | Annex V.Part 2.34 | Annex V.Part 2.46 |
|---|
| 010 | 020 | 030 | 040 |
|---|
| 010 | Equity instruments | ECB/2008/32 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 1.35(c) | Annex V.Part 1.35(c) | | | | |
| 040 | of which: other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | |
| 050 | of which: non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | |
| 060 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | |
| 070 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | |
| 080 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | |
| 090 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | |
| 100 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | |
| 110 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | |
| 120 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | |
| 130 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | |
| 140 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | |
| 150 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | |
| 160 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | |
| 170 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | |
| 180 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | |
| 190 | AVAILABLE-FOR-SALE FINANCIAL ASSETS | 4th Directive art 42a(1), (5a); IAS 39.9 | IFRS 7.8(d); IAS 39.9 | | | | |