Table 17.5.b Breakdown of selected statement of profit or loss items, Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument |
Amount of change in FV due to changes in the credit risk |
020 |
Equity instruments |
IAS 32.11 |
010 |
|
Debt securities |
ITS part 1.15 |
020 |
|
Loans and advances |
ITS part 3.35 |
030 |
|
Deposits |
ECB/2008/32 Annex 2 part 2.9 |
040 |
|
Debt securities issued |
ITS part 2.14 |
050 |
|
Other financial liabilities |
ITS part 1.19 |
060 |
|
GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET |
IFRS 7.20 (a) (i); ITS part 3.41, 62 |
070 |
|
|