Table 15.2. Off-balance sheet activities: Interests in unconsolidated structured entities, Breakdown of interests in unconsolidated structured entities by nature of the activities |
Securitisation Special Purpose Entities |
Asset management |
Other structured entities |
CRR art 4 (45) |
ITS part 5.9 (a) |
Unconsolidated structured entities in which the reporting institution has interests |
010 |
020 |
030 |
Selected assets recognised in the reporting institution's balance sheet |
IFRS 12.29.(a),(b) |
010 |
|
|
|
Of which: defaulted |
CRR art 174 |
020 |
|
|
|
Derivatives |
IAS 39.9 |
030 |
|
|
|
Equity instruments |
IAS 32.11 |
040 |
|
|
|
Debt securities |
ITS part 1.14, 15 |
050 |
|
|
|
Loans and advances |
ITS part 1.14, part 3.35 |
060 |
|
|
|
Selected equity and liabilites recognised in the reporting institution's balance sheet |
IFRS 12.29.(a),(b) |
070 |
|
|
|
Equity instruments issued |
IAS 32.4 |
080 |
|
|
|
Derivatives |
IAS 39.9, AG 15 (a) |
090 |
|
|
|
Deposits |
ECB/2008/32 Annex 2 part 2.9, ITS part 1.17 |
100 |
|
|
|
Debt securities issued |
ITS part 1.17, part 2.14 |
110 |
|
|
|
Off-balance sheet items given by the reporting institution |
IFRS 12.B26.(e) |
120 |
|
|
|
Of which: defaulted |
CRR art 174 |
130 |
|
|
|
|