Table 12.0.a Financial assets pledged as collateral: derecognition and financial liabilities associated with transferred financial assets |
Transferred financial assets entirely recognized |
Transferred financial assets recognized to the extent of the instution's continuing involvement |
Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights |
Amounts derecognised for capital purposes |
Transferred assets |
Principal amount outstanding of the original assets |
Carrying amount of assets still recognised [continuing involvement] |
Carrying amount |
Of which: securitizations |
Of which: repurchase agreements |
IFRS 7.42D.(e) |
IFRS 7.42D.(e); CRR art 4(37) |
IFRS 7.42D.(e); ITS part 3.39 |
|
IFRS 7.42D.(f) |
|
CRR art 104; ITS part 3.38 |
010 |
020 |
030 |
070 |
080 |
100 |
110 |
Financial assets held for trading |
IFRS 7.8 (a)(ii); IAS 39.9, AG 14 |
010 |
|
|
|
|
|
|
|
|
Equity instruments |
IAS 32.11 |
020 |
|
|
|
|
|
|
|
Debt securities |
ITS part 1.14, 15 |
030 |
|
|
|
|
|
|
|
Loans and advances |
ITS part 1.14, part 3.35 |
040 |
|
|
|
|
|
|
|
Financial assets designated at fair value through profit or loss |
IFRS 7.8 (a) (i); IAS 39.9 |
050 |
|
|
|
|
|
|
|
|
Equity instruments |
IAS 32.11 |
060 |
|
|
|
|
|
|
|
Debt securities |
ITS part 1.14, 15 |
070 |
|
|
|
|
|
|
|
Loans and advances |
ITS part 1.14, part 3.35 |
080 |
|
|
|
|
|
|
|
Available-for-sale financial assets |
IFRS 7.8.(d); IAS 39.9 |
090 |
|
|
|
|
|
|
|
|
Equity instruments |
IAS 32.11 |
100 |
|
|
|
|
|
|
|
Debt securities |
ITS part 1.14, 15 |
110 |
|
|
|
|
|
|
|
Loans and advances |
ITS part 1.14, part 3.35 |
120 |
|
|
|
|
|
|
|
Loans and receivables |
IFRS 7.8 (c); IAS 39.9, AG16, AG26 |
130 |
|
|
|
|
|
|
|
|
Debt securities |
ITS part 1.14, 15 |
140 |
|
|
|
|
|
|
|
Loans and advances |
ITS part 1.14, part 3.35 |
150 |
|
|
|
|
|
|
|
Held-to-maturity investments |
IFRS 7.8 (b); IAS 39.9, AG16, AG26 |
160 |
|
|
|
|
|
|
|
|
Debt securities |
ITS part 1.14, 15 |
170 |
|
|
|
|
|
|
|
Loans and advances |
ITS part 1.14, part 3.35 |
180 |
|
|
|
|
|
|
|
Total |
|
190 |
|
|
|
|
|
|
|
|