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