treatment [CRR shall indicate the accounting “Accounting treatment with the CRR scope of consolidation (full integration, proportional integration or equity method). amount” means amounts reported on the balance sheet of the “Carrying institution for investees that are neither fully nor proportionally consolidated. cost” means the amount paid by the investors. “Acquisition link to the investee” means the amount of goodwill reported on “Goodwill the consolidated balance sheet of the institution for the investee in the items or in subsidiaries, joint ventures and associated”. “goodwill” “investments value of the investments for which there are published price “Fair quotations” means the price at the reference date; it shall be provided only if the instruments are quoted. Group structure: (40.2) “instrument-by-instrument” The following information be reported on an basis: code” includes the ISIN code of the security. For securities “Security without ISIN code assigned, it includes another code that uniquely identifies the security. code” and company code” are a “Security “Holding composite row identifier, and together shall be unique for each row in template 40.2. company code” is the identification code of the entity within the “Holding group that holds the investment. code”, equity interest (%)”, amount” and “Entity “Accumulated “Carrying cost” are defined above. The amounts shall correspond to the “Acquisition security held by the related holding company. (41) Fair value hierarchy: financial instruments at amortised cost (41.1) Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 7.27A shall be reported in this template. Use of fair value option (41.2) Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template. contracts” includes the carrying amount of hybrid “Hybrid financial instruments classified, as a whole, in these accounting portfolios; that is, it includes non-separated hybrid instruments in their entirely. Hybrid financial instruments not designated at fair value through profit or loss (41.3) In this template be reported information on hybrid financial instruments with the exception of those hybrid contracts measured at fair
“Accounting treatment [CRR shall indicate the accounting treatment with the CRR scope of consolidation (full integration, proportional integration or equity method). “Carrying amount” means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated. “Acquisition cost” means the amount paid by the investors. “Goodwill link to the investee” means the amount of goodwill reported on the consolidated balance sheet of the institution for the investee in the items “goodwill” or “investments in subsidiaries, joint ventures and associated”. “Fair value of the investments for which there are published price quotations” means the price at the reference date; it shall be provided only if the instruments are quoted. Group structure: “instrument-by-instrument” (40.2) The following information be reported on an basis: “Security code” includes the ISIN code of the security. For securities without ISIN code assigned, it includes another code that uniquely identifies the security. “Security code” and “Holding company code” are a composite row identifier, and together shall be unique for each row in template 40.2. “Holding company code” is the identification code of the entity within the group that holds the investment. “Entity code”, “Accumulated equity interest (%)”, “Carrying amount” and “Acquisition cost” are defined above. The amounts shall correspond to the security held by the related holding company. (41) Fair value hierarchy: financial instruments at amortised cost (41.1) Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 7.27A shall be reported in this template. Use of fair value option (41.2) Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template. “Hybrid contracts” includes the carrying amount of hybrid financial instruments classified, as a whole, in these accounting portfolios; that is, it includes non-separated hybrid instruments in their entirely. Hybrid financial instruments not designated at fair value through profit or loss (41.3) In this template be reported information on hybrid financial instruments with the exception of those hybrid contracts measured at fair
Annex%20V%20-%20Instructions_FINREP.docx