Table 14.2. Geographical breakdown by location of the activities, Geographical breakdown of liabilities by location of the activities |
Domestic activitivies |
Non-domestic activities |
ITS part 3.47 |
ITS part 3.47 |
010 |
020 |
Financial liabilities held for trading |
IFRS 7.8 (e) (ii); IAS 39.9 AG 14-15 |
010 |
|
|
|
Derivatives |
IAS 39.9, AG 15 (a) |
020 |
|
|
Short positions |
IAS 39 AG 15 (b) |
030 |
|
|
Deposits |
ECB/2008/32 Annex 2 part 2.9, ITS part 1.17 |
040 |
|
|
Debt securities issued |
ITS part 1.17, part 2.14 |
050 |
|
|
Other financial liabilities |
ITS part 1.17, 19 |
060 |
|
|
Financial liabilities designated at fair value through profit or loss |
IFRS 7.8 (e) (i); IAS 39.9 |
070 |
|
|
|
Deposits |
ECB/2008/32 Annex 2 part 2.9, ITS part 1.17 |
080 |
|
|
Debt securities issued |
ITS part 1.17, part 2.14 |
090 |
|
|
Other financial liabilities |
ITS part 1.17, 19 |
100 |
|
|
Financial liabilities measured at amortised cost |
IFRS 7.8 (f); IAS 39.47 |
110 |
|
|
|
Deposits |
ECB/2008/32 Annex 2 part 2.9, ITS part 1.17 |
120 |
|
|
Debt securities issued |
ITS part 1.17, part 2.14 |
130 |
|
|
Other financial liabilities |
ITS part 1.17, 19 |
140 |
|
|
Derivatives – Hedge accounting |
IFRS 7.22 (b); IAS 39.9 |
150 |
|
|
Fair value changes of the hedged items in portfolio hedge of interest rate risk |
IAS 39.89A (b) |
160 |
|
|
Provisions |
IAS 37.10; IAS 1.54 (l) |
170 |
|
|
Tax liabilities |
IAS 1.54 (n-o) |
180 |
|
|
Share capital repayable on demand |
IAS 32 IE 33; IFRIC 2); ITS part 2.9 |
190 |
|
|
Other liabilities |
ITS part 2.11 |
200 |
|
|
Liabilities included in disposal groups classified as held for sale |
IAS 1.54 (p); IFRS 5.38 |
210 |
|
|
Total liabilities |
IAS 1.9(b);IG 6 |
220 |
|
|
|