Table 5.1.a Breakdown of financial liabilities, Breakdown of financial liabilities by product and by counterparty |
Carrying amount |
Amount of cumulative change in fair values attributable to changes in credit risk |
Amount contractually required to pay at maturity |
Held for trading |
Designated at fair value through profit or loss |
Amortised cost |
IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 |
IFRS 7.8 (e) (i); IAS 39.9 |
IFRS 7.8 (f); IAS 39.47 |
IFRS 7.10 (a);CRR art 30(b), art 424(1)(d)(i) |
IFRS 7.10 (b) |
010 |
020 |
030 |
060 |
070 |
Derivatives |
IAS 39.9, AG 15 (a) |
010 |
|
|
|
|
|
Short positions |
IAS 39 AG 15 (b) |
020 |
|
|
|
|
|
|
Equity instruments |
IAS 32.11 |
030 |
|
|
|
|
|
Debt securities |
ITS part 1.14, 15 |
040 |
|
|
|
|
|
Deposits |
ECB/2008/32 Annex 2 part 2.9, ITS part 1.17 |
060 |
|
|
|
|
|
|
Central banks |
ITS part 1.20 (a) |
070 |
|
|
|
|
|
|
Current accounts / overnight deposits |
ECB/2008/32 Annex 2 part 2.9.1 |
080 |
|
|
|
|
|
Deposits with agreed maturity |
ECB/2008/32 Annex 2 part 2.9.2 |
090 |
|
|
|
|
|
Deposits redeemable at notice |
ECB/2008/32 Annex 2 part 2.9.3; ITS part 1.18 |
100 |
|
|
|
|
|
Repurchase agreements |
ECB/2008/32 Annex 2 part 2.9.4 |
110 |
|
|
|
|
|
General governments |
ITS part 1.20 (b) |
120 |
|
|
|
|
|
|
Current accounts / overnight deposits |
ECB/2008/32 Annex 2 part 2.9.1 |
130 |
|
|
|
|
|
Deposits with agreed maturity |
ECB/2008/32 Annex 2 part 2.9.2 |
140 |
|
|
|
|
|
Deposits redeemable at notice |
ECB/2008/32 Annex 2 part 2.9.3; ITS part 1.25 |
150 |
|
|
|
|
|
Repurchase agreements |
ECB/2008/32 Annex 2 part 2.9.4 |
160 |
|
|
|
|
|
Credit institutions |
ITS part 1.20 (c) |
170 |
|
|
|
|
|
|
Current accounts / overnight deposits |
ECB/2008/32 Annex 2 part 2.9.1 |
180 |
|
|
|
|
|
Deposits with agreed maturity |
ECB/2008/32 Annex 2 part 2.9.2 |
190 |
|
|
|
|
|
Deposits redeemable at notice |
ECB/2008/32 Annex 2 part 2.9.3; ITS part 1.18 |
200 |
|
|
|
|
|
Repurchase agreements |
ECB/2008/32 Annex 2 part 2.9.4 |
210 |
|
|
|
|
|
Other financial corporations |
ITS part 1.20 (d) |
220 |
|
|
|
|
|
|
Current accounts / overnight deposits |
ECB/2008/32 Annex 2 part 2.9.1 |
230 |
|
|
|
|
|
Deposits with agreed maturity |
ECB/2008/32 Annex 2 part 2.9.2 |
240 |
|
|
|
|
|
Deposits redeemable at notice |
ECB/2008/32 Annex 2 part 2.9.3; ITS part 1.18 |
250 |
|
|
|
|
|
Repurchase agreements |
ECB/2008/32 Annex 2 part 2.9.4 |
260 |
|
|
|
|
|
Non-financial corporations |
ITS part 1.24 |
270 |
|
|
|
|
|
|
Current accounts / overnight deposits |
ECB/2008/32 Annex 2 part 2.9.1 |
280 |
|
|
|
|
|
Deposits with agreed maturity |
ECB/2008/32 Annex 2 part 2.9.2 |
290 |
|
|
|
|
|
Deposits redeemable at notice |
ECB/2008/32 Annex 2 part 2.9.3; ITS part 1.18 |
300 |
|
|
|
|
|
Repurchase agreements |
ECB/2008/32 Annex 2 part 2.9.4 |
310 |
|
|
|
|
|
Households |
ITS part 1.24 |
320 |
|
|
|
|
|
|
Current accounts / overnight deposits |
ECB/2008/32 Annex 2 part 2.9.1 |
330 |
|
|
|
|
|
Deposits with agreed maturity |
ECB/2008/32 Annex 2 part 2.9.2 |
340 |
|
|
|
|
|
Deposits redeemable at notice |
ECB/2008/32 Annex 2 part 2.9.3; ITS part 1.18 |
350 |
|
|
|
|
|
Repurchase agreements |
ECB/2008/32 Annex 2 part 2.9.4 |
360 |
|
|
|
|
|
Debt securities issued |
ITS part 1.17, part 2.14 |
370 |
|
|
|
|
|
|
Certificates of deposits |
ITS part 1.17, part 2.14 |
380 |
|
|
|
|
|
Asset-backed securities |
CRR art 4(37) |
390 |
|
|
|
|
|
Covered bonds |
CRR art 124(1) |
400 |
|
|
|
|
|
Hybrid contracts |
IAS 39.10 |
410 |
|
|
|
|
|
Other debt securities issued |
ITS part 2.14 (e) |
420 |
|
|
|
|
|
|
Convertible compound financial instruments |
IAS 32.AG 31 |
430 |
|
|
|
|
|
Non-convertible |
ITS part 2.14 (e) |
440 |
|
|
|
|
|
Other financial liabilities |
ITS part 1.17, 19 |
450 |
|
|
|
|
|
|