1.2
Liabilities
|
References |
Carrying amount |
|
010 |
|||
010 |
Financial liabilities held for trading |
IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 |
|
020 |
Derivatives |
IAS 39.9, AG 15(a) |
|
030 |
Short positions |
IAS 39.AG 15(b) |
|
040 |
Deposits |
Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 |
|
050 |
Debt securities issued |
Annex V.Part 1.31 |
|
060 |
Other financial liabilities |
Annex V.Part 1.32-34 |
|
070 |
Financial liabilities designated at fair value through profit or loss |
IFRS 7.8 (e)(i); IAS 39.9 |
|
080 |
Deposits |
Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 |
|
090 |
Debt securities issued |
Annex V.Part 1.31 |
|
100 |
Other financial liabilities |
Annex V.Part 1.32-34 |
|
110 |
Financial liabilities measured at amortised cost |
IFRS 7.8(f); IAS 39.47 |
|
120 |
Deposits |
Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 |
|
130 |
Debt securities issued |
Annex V.Part 1.31 |
|
140 |
Other financial liabilities |
Annex V.Part 1.32-34 |
|
150 |
Derivatives — Hedge accounting |
IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 |
|
160 |
Fair value changes of the hedged items in portfolio hedge of interest rate risk |
IAS 39.89A(b) |
|
170 |
Provisions |
IAS 37.10; IAS 1.54(l) |
|
180 |
Pensions and other post employment defined benefit obligations |
IAS 19.63; IAS 1.78(d); Annex V.Part 2.7 |
|
190 |
Other long term employee benefits |
IAS 19.153; IAS 1.78(d); Annex V.Part 2.8 |
|
200 |
Restructuring |
IAS 37.71, 84(a) |
|
210 |
Pending legal issues and tax litigation |
IAS 37.Appendix C. Examples 6 and 10 |
|
220 |
Commitments and guarantees given |
IAS 37.Appendix C.9 |
|
230 |
Other provisions |
|
|
240 |
Tax liabilities |
IAS 1.54(n-o) |
|
250 |
Current tax liabilities |
IAS 1.54(n); IAS 12.5 |
|
260 |
Deferred tax liabilities |
IAS 1.54(o); IAS 12.5; Article 4(1)(108) of the CRR |
|
270 |
Share capital repayable on demand |
IAS 32 Illustrative Examples (hereinafter ‘IE’) 33; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 2; Annex V.Part 2.9 |
|
280 |
Other liabilities |
Annex V.Part 2.10 |
|
290 |
Liabilities included in disposal groups classified as held for sale |
IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11 |
|
300 |
TOTAL LIABILITIES |
IAS 1.9(b);IG 6 |
|