Table 1.2. Balance Sheet Statement [Statement of Financial Position], Liabilities |
Carrying amount |
010 |
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 |
|
|
Pensions and other post employment defined benefit obligations |
IAS 19.63; IAS 1.78(d); ITS Part 5.13 (b) |
180 |
|
Other long term employee benefits |
IAS 19.153; IAS 1.78 (d); ITS part 5.13 |
190 |
|
Restructuring |
IAS 37.71, 84 (a) |
200 |
|
Pending legal issues and tax litigation |
IAS 37.Appendix C. Examples 6 and 10 |
210 |
|
Commitments and guarantees given |
IAS 37.Appendix C.9 |
220 |
|
Other provisions |
IAS 37.10; IAS 1.54 (l) |
230 |
|
Tax liabilities |
IAS 1.54 (n-o) |
240 |
|
|
Current tax liabilities |
IAS 1.54 (n); IAS 12.5 |
250 |
|
Deferred tax liabilities |
IAS 1.54 (o); IAS 12.5; CRR art 22(11) |
260 |
|
Share capital repayable on demand |
IAS 32 IE 33; IFRIC 2); ITS part 2.9 |
270 |
|
Other liabilities |
ITS part 2.11 |
280 |
|
Liabilities included in disposal groups classified as held for sale |
IAS 1.54 (p); IFRS 5.38 |
290 |
|
TOTAL LIABILITIES |
IAS 1.9(b); IG 6 |
300 |
|
|