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    Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporti... (32015R0534)
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    EU - Rechtsakte: 06 Right of establishment and freedom to provide services

    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

     

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