Liabilities that are not financial liabilities and that due to nature could not be classified in specific balance sheet items shall be reported in ‘Other liabilities’. included in disposal groups classified as held for sale’ have ‘Liabilities the same meaning as under IFRS 5. Under national GAAP based on BAD for general banking risks’ are ‘Funds amounts that have been assigned in accordance with Article 38 of BAD. Where recognised, they shall appear separately either as liabilities under or within equity under reserves’ in accordance with the ‘provisions’ ‘other relevant national GAAP. Equity (1.3) IFRS equity instruments that are financial instruments shall include those contracts under the scope of IAS 32. Under the relevant national GAAP based on BAD, capital which has ‘Unpaid been called up’ shall include the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date. If capital increase, not yet paid, is recorded as an increase of share capital, unpaid capital which has been called up shall be reported in capital which has been called up’ in template 1.3 as well as in ‘Unpaid ‘other assets’ in template 1.1. Under the relevant national GAAP based on BAD where capital increase can be recorded only following the receipt of the payment from shareholders, unpaid capital shall not be reported in template 1.3. component of compound financial instruments’ shall include the ‘Equity equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent). equity instruments issued’ shall include equity instruments that are ‘Other financial instruments other than and component of ‘Capital’ ‘Equity compound financial instruments’. equity’ shall comprise all equity instruments that are not financial ‘Other instruments including, among others, equity-settled share-based payment transactions [IFRS 2.10]. value changes of equity instruments measured at fair value through other ‘Fair comprehensive income’ shall include accumulated gains and losses due to changes in fair value on investments in equity instruments for which the reporting entity has made the irrevocable election to present changes in fair value in other comprehensive income.
Liabilities that are not financial liabilities and that due to nature could not be classified in specific balance sheet items shall be reported in ‘Other liabilities’. ‘Liabilities included in disposal groups classified as held for sale’ have the same meaning as under IFRS 5. Under national GAAP based on BAD ‘Funds for general banking risks’ are amounts that have been assigned in accordance with Article 38 of BAD. Where recognised, they shall appear separately either as liabilities under ‘provisions’ or within equity under ‘other reserves’ in accordance with the relevant national GAAP. Equity (1.3) IFRS equity instruments that are financial instruments shall include those contracts under the scope of IAS 32. Under the relevant national GAAP based on BAD, ‘Unpaid capital which has been called up’ shall include the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date. If capital increase, not yet paid, is recorded as an increase of share capital, unpaid capital which has been called up shall be reported in ‘Unpaid capital which has been called up’ in template 1.3 as well as in ‘other assets’ in template 1.1. Under the relevant national GAAP based on BAD where capital increase can be recorded only following the receipt of the payment from shareholders, unpaid capital shall not be reported in template 1.3. ‘Equity component of compound financial instruments’ shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent). ‘Other equity instruments issued’ shall include equity instruments that are financial instruments other than ‘Capital’ and ‘Equity component of compound financial instruments’. ‘Other equity’ shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions [IFRS 2.10]. ‘Fair value changes of equity instruments measured at fair value through other comprehensive income’ shall include accumulated gains and losses due to changes in fair value on investments in equity instruments for which the reporting entity has made the irrevocable election to present changes in fair value in other comprehensive income.
Annex+3+to+CP+on+FINREP+-+Annex+V+%28instructions%29.docx