Table 1.1. Balance Sheet Statement [Statement of Financial Position], Assets |
Carrying amount |
010 |
Cash and cash balances at central banks |
IAS 1.54 (i) |
010 |
|
|
Cash on hand |
ITS part 2.1 |
020 |
|
Cash balances at central banks |
ITS part 2.2 |
030 |
|
Other demand deposits |
ITS part 2.3 |
040 |
|
Financial assets held for trading |
IFRS 7.8 (a)(ii); IAS 39.9, AG 14 |
050 |
|
|
Derivatives |
IAS 39.9 |
060 |
|
Equity instruments |
IAS 32.11 |
070 |
|
Debt securities |
ITS part 1.14, 15 |
080 |
|
Loans and advances |
ITS part 1.14, part 3.35 |
090 |
|
Financial assets designated at fair value through profit or loss |
IFRS 7.8 (a) (i); IAS 39.9 |
100 |
|
|
Equity instruments |
IAS 32.11 |
110 |
|
Debt securities |
ITS part 1.14, 15 |
120 |
|
Loans and advances |
ITS part 1.14, part 3.35 |
130 |
|
Available-for-sale financial assets |
IFRS 7.8.(d); IAS 39.9 |
140 |
|
|
Equity instruments |
IAS 32.11 |
150 |
|
Debt securities |
ITS part 1.14, 15 |
160 |
|
Loans and advances |
ITS part 1.14, part 3.35 |
170 |
|
Loans and receivables |
IFRS 7.8 (c); IAS 39.9, AG16, AG26; ITS part 1.16 |
180 |
|
|
Debt securities |
ITS part 1.14, 15 |
190 |
|
Loans and advances |
ITS part 1.14, part 3.35 |
200 |
|
Held-to-maturity investments |
IFRS 7.8 (b); IAS 39.9, AG16, AG26 |
210 |
|
|
Debt securities |
ITS part 1.14, 15 |
220 |
|
Loans and advances |
ITS part 1.14, part 3.35 |
230 |
|
Derivatives – Hedge accounting |
IFRS 7.22 (b); IAS 39.9 |
240 |
|
Fair value changes of the hedged items in portfolio hedge of interest rate risk |
IAS 39.89A (a) |
250 |
|
Tangible assets |
|
260 |
|
|
Property, Plant and Equipment |
IAS 16.6; IAS 1.54 (a) |
270 |
|
Investment property |
IAS 40.5; IAS 1.54 (b) |
280 |
|
Intangible assets |
IAS 1.54 (c); CRR art 22(18) |
290 |
|
|
Goodwill |
IFRS 3.B67 (d); CRR art 22(16) |
300 |
|
Other intangible assets |
IAS 38.8,118 |
310 |
|
Investments in subsidaries, joint ventures and associates |
IAS 1.54 (e); ITS part 2.5 |
320 |
|
Tax assets |
IAS 1.54 (n-o) |
330 |
|
|
Current tax assets |
IAS 1.54 (n); IAS 12.5 |
340 |
|
Deferred tax assets |
IAS 1.54 (o); IAS 12.5; CRR art 22(9) |
350 |
|
Other assets |
ITS part 2.7 |
360 |
|
Non-current assets and disposal groups classified as held for sale |
IAS 1.54 (j); IFRS 5.38 |
370 |
|
TOTAL ASSETS |
IAS 1.9 (a), IG 6 |
380 |
|
|