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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 | 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 | ] |