EN  . 1. Balance Sheet Statement [Statement of Financial Position] Assets References Breakdown in table Carrying amount Annex V.Part Cash, cash balances at central banks and other demand deposits IAS (i) Cash on hand Annex V.Part Cash balances at central banks Annex V.Part Other demand deposits Annex V.Part 5 Financial assets held for trading IFRS 9.Appendix A Derivatives IFRS 9.Appendix A 10 Equity instruments IAS 4 Debt securities Annex V.Part 4 Loans and advances Annex V.Part 4 Non-trading financial assets mandatorily at fair value through profit or loss IFRS (a)(ii); IFRS 4 Equity instruments IAS 4 Debt securities Annex V.Part 4 Loans and advances Annex V.Part 4 Financial assets designated at fair value through profit or loss IFRS (a)(i); IFRS 4 Debt securities Annex V.Part 4 Loans and advances Annex V.Part 4 Financial assets at fair value through other compre hensive income IFRS (h); IFRS. 2A 4 Equity instruments IAS 4 Debt securities Annex V.Part 4 Loans and advances Annex V.Part 4EN.   References Breakdown in table Carrying amount Annex V.Part Financial assets at amortised cost IFRS (f); IFRS 4 Debt securities Annex V.Part 4 Loans and advances Annex V.Part 4 Derivatives – Hedge accounting IFRS ; Annex V.Part 11 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(a); IFRS Investments in subsidiaries, joint ventures and associates IAS (e); Annex V.Part , Part 40 Tangible assets Property, Plant and Equipment IAS ; IAS (a); IFRS (a) 21, 42 Investment property IAS ; IAS (b); IFRS 21, 42 Intangible assets IAS (c); CRR art 4(1)(115) Goodwill IFRS 3.B67(d); CRR art 4(1)(113) Other intangible assets IAS ,118; IFRS (a) 21, 42 Tax assets IAS (n-o) Current tax assets IAS (n); IAS Deferred tax assets IAS (o); IAS ; CRR art 4(1)(106) Other assets Annex V.Part Non-current assets and disposal groups classified as held for sale IAS (j); IFRS , Annex V.Part TOTAL ASSETS IAS (a), IG 6EN  . Liabilities References Breakdown in table Carrying amount Annex V.Part Financial liabilities held for trading IFRS (e) (ii); IFRS 9.BA.6 8 Derivatives IFRS 9.Appendix A; IFRS (a); IFRS 9.BA.7(a) 10 Short positions IFRS 9.BA7(b) 8 Deposits ECB//33 Annex 2.Part ; Annex V.Part 8 Debt securities issued Annex V.Part 8 Other financial liabilities Annex V.Part -41 8 Financial liabilities designated at fair value through profit or loss IFRS (e)(i); IFRS 8 Deposits ECB//33 Annex 2.Part ; Annex V.Part 8 Debt securities issued Annex V.Part 8 Other financial liabilities Annex V.Part -41 8 Financial liabilities measured at amortised cost IFRS (g); IFRS 8 Deposits ECB//33 Annex 2.Part ; Annex V.Part 8 Debt securities issued Annex V.Part 8 Other financial liabilities Annex V.Part -41 8 Derivatives – Hedge accounting IFRS ; Annex V.Part 11 Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(b), IFRS Provisions IAS ; IAS (l) 43EN.   References Breakdown in table Carrying amount Annex V.Part Pensions and other post employment defined benefit obliga tions IAS ; IAS (d); Annex V.Part 43 Other long term employee benefits IAS ; IAS (d); Annex V.Part 43 Restructuring IAS 43 Pending legal issues and tax litigation IAS , Appendix C. Examples 6 and 10 43 Commitments and guarantees given IFRS (c),(d), , 9.B2.5; IAS 37, IFRS 4, Annex V.Part 91243 Other provisions IAS 43 Tax liabilities IAS (n-o) Current tax liabilities IAS (n); IAS Deferred tax liabilities IAS (o); IAS ; CRR art 4(1)(108) Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part Other liabilities Annex V.Part Liabilities included in disposal groups classified as held for sale IAS (p); IFRS , Annex V.Part TOTAL LIABILITIES IAS (b);IG 6EN  . Equity References Breakdown in table Carrying amount Capital IAS (r), BAD art 22 46 Paid up capital IAS (e) Unpaid capital which has been called up Annex V.Part Share premium IAS (e); CRR art 4(1)(124) 46 Equity instruments issued other than capital Annex V.Part -19 46 Equity component of compound financial instruments IAS -29; Annex V.Part Other equity instruments issued Annex V.Part Other equity IFRS ; Annex V.Part Accumulated other comprehensive income CRR art 4(1)(100) 46 Items that will not be reclassified to profit or loss IAS 1.82A(a) Tangible assets IAS -41 Intangible assets IAS -87 Actuarial gains or. losses on defined benefit pension plans IAS , IG6; IAS (c) Non-current assets and disposal groups classified as held for sale IFRS , IG Example 12 Share of other recognised income and expense of investments in subsidaries, joint ventures and associates IAS 1.IG6; IAS Fair value changes of equity instruments measured at fair value through other comprehensive income IAS (d); IFRS 9 , B5.; Annex V.Part Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income IAS (e);IFRS ;.; IFRS 7.24C; Annex V.Part Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] IFRS ;.(b); Annex V.Part 2.22EN.   References Breakdown in table Carrying amount Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] IAS (e);IFRS ;.(a);Annex V.Part Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk IAS (f); IFRS 9 ;Annex V.Part Items that may be reclassified to profit or loss IAS 1.82A(a) (ii) Hedge of net investments in foreign operations [effective portion] IFRS9.(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part Foreign currency translation IAS (b); IAS , 38-49 Hedging derivatives. Cash flow hedges reserve [effective portion] IAS (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS (b); Annex V.Part Fair value changes of debt instruments measured at fair value through other comprehensive income IAS (da); IFRS. 2A; ; Annex V.Part Hedging instruments [not designated elements] IAS (g)(h);IFRS ,.;IFRS E (b)(c); Annex V.Part Non-current assets and disposal groups classified as held for sale IFRS , IG Example 12 Share of other recognised income and expense of investments in subsidaries, joint ventures and associates IAS 1.IG6; IAS Retained earnings CRR art 4(1)(123) Revaluation reserves IFRS , D5-D8; Annex V.Part Other reserves IAS ; IAS (e)EN  . References Breakdown in table Carrying amount Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method IAS ; Annex V.Part Other Annex V.Part. Treasury shares IAS (a)(vi); IAS - 34, AG 14, AG 36; Annex V.Part 46 Profit or loss attributable to owners of the parent IAS 1.81B (b)(ii) 2. Interim dividends IAS Minority interests [Non-controlling interests] IAS (q) Accumulated Other Comprehensive Income CRR art 4(1)(100) 46 Other items 46 TOTAL EQUITY IAS (c), IG 6 46 TOTAL EQUITY AND TOTAL LIABILITIES IAS 1.IG6EN.   1. Balance Sheet Statement [Statement of Financial Position] Assets References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount Annex V.Part -28 Cash, cash balances at central banks and other demand deposits BAD art 4.Assets(1) IAS (i) Cash on hand Annex V.Part Annex V.Part Cash balances at central banks BAD art 13(2); Annex V.Part Annex V.Part Other demand deposits Annex V.Part Annex V.Part 5 Financial assets held for trading Accounting Directive art 8(1)(a), (5); IAS IFRS 9.Appendix A Derivatives CRR Annex II IFRS 9.Appendix A 10 Equity instruments ECB//33 Annex 2.Part -5 IAS 4 Debt securities Annex V.Part , 26 Annex V.Part 4 Loans and advances Annex V.Part , 27 Annex V.Part 4 Trading financial assets BAD Article 32-33; Annex V.Part Derivatives CRR Annex II; Annex V.Part , 27 10 Equity instruments ECB//33 Annex 2.Part -5 4EN  . References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount Annex V.Part -28 Debt securities Annex V.Part 4 Loans and advances Annex V.Part 4 Non-trading financial assets mandatorily at fair value through profit or loss IFRS (a)(ii); IFRS 4 Equity instruments IAS 4 Debt securities Annex V.Part 4 Loans and advances Annex V.Part 4 Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6) IFRS (a)(i); IFRS 4 Equity instruments IAS ;ECB//33 Annex 2.Part -5 4 Debt securities Annex V.Part Annex V.Part 4 Loans and advances Annex V.Part Annex V.Part 4 Financial assets at fair value through other comprehensive income IFRS (h); IFRS. 2A 4 Equity instruments IAS 4 Debt securities Annex V.Part 4 Loans and advances Annex V.Part 4 Non-trading non-derivative financial assets measured at fair value through profit or loss BAD art 36(2) 4 Equity instruments ECB//33 Annex 2.Part -5 4 Debt securities Annex V.Part 4 Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 4 Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (8) 4 Equity instruments ECB//33 Annex 2.Part -5 4EN.   References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount Annex V.Part -28 Debt securities Annex V.Part 4 Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 4 Financial assets at amortised cost IFRS (f); IFRS 4 Debt securities Annex V.Part 4 Loans and advances Annex V.Part 4 Non-trading non-derivative financial assets measured at a cost-based method BAD art 35;Ac counting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 4 Equity instruments ECB//33 Annex 2.Part -5 4 Debt securities Annex V.Part 4 Loans and advances Annex V.Part 4 Other non-trading non-derivative financial assets BAD art 37; Accounting Directive Article 12(7); Annex V.Part 4 Equity instruments ECB//33 Annex 2.Part -5 4 Debt securities Annex V.Part 4 Loans and advances Annex V.Part 4 Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8); IAS ; Annex V.Part IFRS ; Annex V.Part 11 Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); IAS 39.89A (a) IAS 39.89A(a); IFRS Investments in subsidiaries, joint ventures and associates BAD art 4.Assets(7)- (8); Accounting Directive art 2(2); Annex V.Part , Part IAS (e); Annex V.Part , Part 40EN  . References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount Annex V.Part -28 Tangible assets BAD art 4.Assets(10) Property, Plant and Equipment IAS ; IAS (a); IFRS (a) 21, 42 Investment property IAS ; IAS (b); IFRS 21, 42 Intangible assets BAD art 4.Assets(9); CRR art 4(1)(115) IAS (c); CRR art 4(1)(115) Goodwill BAD art 4.Assets(9); CRR art 4(1)(113) IFRS 3.B67(d); CRR art 4(1)(113) Other intangible assets BAD art 4.Assets(9) IAS ,118; IFRS (a) 21, 42 Tax assets IAS (n-o) Current tax assets IAS (n); IAS Deferred tax assets Accounting Directive art 17(1)(f); CRR art 4(1)(106) IAS (o); IAS ; CRR art 4(1)(106) Other assets Annex V.Part , 6 Annex V.Part Non-current assets and disposal groups classified as held for sale IAS (j); IFRS , Annex V.Part. Haircuts for trading assets at fair value Annex V Part TOTAL ASSETS BAD art 4 Assets IAS (a), IG 6 Liabilities References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount Annex V.Part -28 Financial liabilities held for trading IFRS (e) (ii); IFRS 9.BA.6 8 Derivatives IFRS 9.Appendix A; IFRS (a); IFRS 9.BA.7(a) 10EN.   References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount Annex V.Part -28 Short positions IFRS 9.BA7(b) 8 Deposits ECB//33 Annex 2.Part ; Annex V.Part 8 Debt securities issued Annex V.Part 8 Other financial liabilities Annex V.Part -41 8 Trading financial liabilities Accounting Directive art 8(1)(a),(3),(6) 8 Derivatives CRR Annex II; Annex V.Part 10 Short positions 8 Deposits ECB//33 Annex 2.Part ; Annex V.Part 8 Debt securities issued Annex V.Part 8 Other financial liabilities Annex V.Part -41 8 Financial liabilities designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6); IAS IFRS (e)(i); IFRS 8 Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part 8 Debt securities issued Annex V.Part Annex V.Part 8 Other financial liabilities Annex V.Part -41 Annex V.Part -41 8 Financial liabilities measured at amortised cost Accounting Directive art 8(3), (6); IAS IFRS (g); IFRS 8 Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part 8 Debt securities issued Annex V.Part Annex V.Part 8 Other financial liabilities Annex V.Part -34 Annex V.Part -41 8EN  . References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount Annex V.Part -28 Non-trading non-derivative financial liabilities measured at a cost-based method Accounting Directive art 8(3) 8 Deposits ECB//33 Annex 2.Part ; Annex V.Part 8 Debt securities issued Annex V.Part 8 Other financial liabilities Annex V.Part -41 8 Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part IFRS ; Annex V.Part 11 Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); Annex V.Part ; IAS 39.89A(b) IAS 39.89A(b), IFRS Provisions BAD art 4.Liabil ities(6) IAS ; IAS (l) 43 Funds for general banking risks [if presented within liabilities] BAD art ; CRR art 4(112); Annex V.Part Pensions and other post employment defined benefit obligations Annex V.Part IAS ; IAS (d); Annex V.Part 43 Other long term employee benefits Annex V.Part IAS ; IAS (d); Annex V.Part 43 Restructuring IAS 43 Pending legal issues and tax litigation IAS , Appendix C. Examples 6 and 10 43 Commitments and guarantees given BAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33 IFRS (c),(d), , 9.B2.5; IAS 37, IFRS 4, Annex V.Part 9 12 43EN.   References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount Annex V.Part -28 Other provisions BAD Article 4 Liabilities (6)(c ), Off balance sheet items IAS 43 Tax liabilities IAS (n-o) Current tax liabilities IAS (n); IAS Deferred tax liabilities Accounting Directive art 17(1)(f); CRR art 4(1)(108) IAS (o); IAS ; CRR art 4(1)(108) Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part Other liabilities Annex V.Part Annex V.Part Liabilities included in disposal groups clas sified as held for sale IAS (p); IFRS , Annex V.Part Haircuts for trading liabilities at fair value Annex V Part TOTAL LIABILITIES IAS (b);IG 6 Equity References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount Capital BAD art 4.Liabil ities(9), BAD art 22 IAS (r), BAD art 22 46 Paid up capital BAD art 4.Liabil ities(9) IAS (e) Unpaid capital which has been called up BAD art 4.Liabil ities(9); Annex V.Part Annex V.Part Share premium BAD art 4.Liabil ities(10); CRR art 4(1)(124) IAS (e); CRR art 4(1)(124) 46 Equity instruments issued other than capital Annex V.Part -19 Annex V.Part -19 46EN  . References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount Equity component of compound financial instruments Accounting Directive art 8(6); Annex V.Part IAS -29; Annex V.Part Other equity instruments issued Annex V.Part Annex V.Part Other equity Annex V.Part IFRS ; Annex V.Part Accumulated other comprehensive income CRR art 4(1)(100) CRR art 4(1)(100) 46 Items that will not be reclassified to profit or loss IAS 1.82A(a) Tangible assets IAS -41 Intangible assets IAS -87 Actuarial gains or. losses on defined benefit pension plans IAS , IG6; IAS (c) Non-current assets and disposal groups clas sified as held for sale IFRS , IG Example 12 Share of other recognised income and expense of investments in subsidaries, joint ventures and associates IAS 1.IG6; IAS Fair value changes of equity instruments measured at fair value through other compre hensive income IAS (d); IFRS 9 , B5.; Annex V.Part Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income IAS (e);IFRS ;.; IFRS 7.24C; Annex V.Part Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] IFRS ;.(b); Annex V.Part Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] IAS (e);IFRS ;.(a);Ann ex V.Part Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk IAS (f); IFRS 9 ;Annex V.Part Items that may be reclassified to profit or loss IAS 1.82A(a) (ii)EN.   References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount Hedge of net investments in foreign operations [effective portion] Accounting Directive art 8(1)(a), (6)(8) IFRS9.(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part Foreign currency translation BAD art 39(6) IAS (b); IAS , 38-49 Hedging derivatives. Cash flow hedges reserve [effective portion] Accounting Directive art 8(1)(a), (6)(8) IAS (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS (b); Annex V.Part Fair value changes of debt instruments measured at fair value through other comprehensive income IAS (da); IFRS. 2A; ; Annex V.Part Hedging instruments [not designated elements] IAS (g)(h); IFRS ,.; IFRS 7.24E (b)(c); Annex V.Part Non-current assets and disposal groups clas sified as held for sale IFRS , IG Example 12 Share of other recognised income and expense of investments in subsidaries, joint ventures and associates IAS 1.IG6; IAS Retained earnings BAD art 4.Liabil ities(13); CRR art 4(1)(123) CRR art 4(1)(123) Revaluation reserves BAD art 4.Liabil ities(12) IFRS , D5-D8; Annex V.Part Tangible assets Accounting Directive art 7(1) Equity instruments Accounting Directive art 7(1) Debt securities Accounting Directive art 7(1) Other Accounting Directive art 7(1) Fair value reserves Accounting Directive art 8(1)(a)EN  . References National GAAP based on BAD References National GAAP compatible IFRS Breakdown in table Carrying amount Hedge of net investments in foreign operations Accounting Directive art 8(1)(a), (8)(b) Hedging derivatives.Cash flow hedges Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a) Hedging derivatives. Other hedges Accounting Directive art 8(1)(a), (8)(a) Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), 8(2) Other reserves BAD art 4 Liabil ities(11)-(13) IAS ; IAS (e) Funds for general banking risks [if presented within equity] BAD art ; CRR art 4(112); Annex V.Part Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method Accounting Directive art 9(7)(a); art 27; Annex V.Part IAS ; Annex V.Part Other Annex V.Part Annex V.Part First consolidation differences Accounting Directive art 24(3)(c). Treasury shares Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part IAS (a)(vi); IAS -34, AG 14, AG 36; Annex V.Part 46 Profit or loss attributable to owners of the parent BAD art 4.Liabil ities(14) IAS 1.81B (b)(ii) 2. Interim dividends CRR Article 26(2b) IAS Minority interests [Non-controlling interests] Accounting Directive art 24(4) IAS (q) Accumulated Other Comprehensive Income CRR art 4(1)(100) CRR art 4(1)(100) 46 Other items 46 TOTAL EQUITY IAS (c), IG 6 46 TOTAL EQUITY AND TOTAL LIABILITIES BAD art 4.Liabilities IAS 1.IG6  1. BALANCE SHEET. Assets () 1. ‘Cash on hand’ shall include holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments. 2. ‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks. 3. ‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.EN L 97/ . 4. ‘Investments in subsidiaries, joint ventures and associates’ shall include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated under the regulatory scope of consolidation, except where they shall be classified as held for sale in accordance with IFRS 5, irrespective of how they are measured, including where the accounting standards allow for them to be included in the different accounting portfolios used for financial instruments. The carrying amount of investments accounted for using the equity method shall include related goodwill. 5. Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other assets’. Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent. 6. Under the relevant national GAAP based on BAD, the carrying amount of repurchased own shares shall be reported as ‘other assets’ where presentation as asset is allowed under the relevant national GAAP. 7. ‘Non-current assets and disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5.. Liabilities () 8. Under national GAAP based on BAD, provisions for contingent losses arising from the ineffective part of portfolio hedge relationship shall be reported in row ‘Derivatives – Hedge accounting’ where the loss arises from the valuation of the hedging derivative, or in row ‘Fair value changes of the hedged items in portfolio hedge of interest rate risk’ where the loss arises from the valuation of the hedged position. Where no distinction between losses arising from the valuation of the hedging derivative and loss arising from the valuation of the hedged position is possible, all provisions for contingent losses arising from the ineffective part of the portfolio hedge relationship shall be reported in row ‘Derivatives – Hedge accounting’. 9. Provisions for ‘Pensions and other post-employment defined benefit obligations’ shall include the amount of net defined benefit liabilities. 10. Under IFRS, provisions for ‘Other long-term employee benefits’ shall include the amount of the deficits in the long-term employment benefit plans listed in IAS. The accrued expense from short-term employee benefits (IAS (a)), defined contribution plans (IAS (a)) and termination benefits (IAS (a)) shall be included in ‘Other liabilities’. 11. Under IFRS, provisions for ‘Commitments and guarantees given’ shall include provisions related to all commitments and guarantees, irrespective of whether their impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or whether they are treated as insurance contracts under IFRS 4. Liabilities arising from commitments and financial guarantees measured at fair value through profit or loss shall not be reported as provisions although they are due to credit risk, but as ‘other financial liabilities’ in accordance with paragraph 40 of Part 1 of this Annex. Under national GAAP based on BAD, provisions for ‘Commitments and guarantees given’ shall include provisions related to all commitments and guarantees. 12. ‘Share capital repayable on demand’ shall include the capital instruments issued by the institution that do not meet the criteria to be classified in equity. Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity. 13. Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in ‘Other liabilities’.EN.  L 97/ 14. ‘Liabilities included in disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5. 15. 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 () 16. Under IFRS, equity instruments that are financial instruments shall include those contracts under the scope of IAS 32. 17. 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 as well as in ‘other assets’ in template. 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. 18. ‘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 the values of which are interdependent). 19. ‘Other equity instruments issued’ shall include equity instruments that are financial instruments other than ‘Capital’ and ‘Equity component of compound financial instruments’. 20. ‘Other equity’ shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions (IFRS ). 21. ‘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. 22. ‘Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income’ shall comprise the accumulated hedge ineffectiveness arising in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income. Hedge ineffectiveness reported in this row shall be the difference between the accumulated variation of the fair value of the equity instrument reported in ‘Fair value changes of equity instruments measured at fair value through other comprehensive income (hedged item)’ and the accumulated variations of the fair value of the hedging derivative reported in ‘Fair value changes of equity instruments measured at fair value through other comprehensive income (hedging instrument)’ (IFRS and IFRS ). 23. ‘Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in the credit risk’ shall include accumulated gains and losses recognised in other comprehensive income and related to own credit risk for liabilities designated at fair value through profit or loss, regardless of whether the designation takes place at initial recognition or subsequently.EN L 97/ . 24. ‘Hedge of net investments in foreign operations (effective portion)’ shall include the foreign currency trans lation reserve for the effective portion of both on-going hedges of net investments in foreign operations and hedges of net investments in foreign operations that no longer apply while the foreign operations remain recognised in the balance sheet. 25. ‘Hedging derivatives. Cash flow hedges reserve (effective portion)’ shall include the cash flow hedge reserve for the effective portion of the variation in fair value of hedging derivatives in a cash flow hedge, both for on- going cash flow hedges and cash flow hedges that no longer apply. 26. ‘Fair value changes of debt instruments measured at fair value through other comprehensive income’ shall include accumulated gains or losses on debt instruments measured at fair value through other comprehensive income, net of the loss allowance that is measured at the reporting date in accordance with IFRS. 27. ‘Hedging instruments (not designated elements)’ shall include the accumulated changes in fair value of all of the following: (a) the time value of an option where the changes in the time value and the intrinsic value of that option are separated and only the change in the intrinsic value is designated as a hedging instrument (IFRS ); (b) the forward element of a forward contract where the forward element and the spot element of that forward contract are separated and only the change in the spot element of the forward contract is designated as hedging instrument; (c) the foreign currency basis spread from a financial instrument where this spread is excluded from the designation of that financial instrument as the hedging instrument (IFRS , IFRS ). 28. Under IFRS, ‘Revaluation reserves’ shall include the amount of reserves resulting from first-time adoption to IAS that have not been released to other type of reserves. 29. ‘Other reserves’ shall be split between ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method’ and ‘Other’. ‘Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method’ shall include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years where they are accounted for using the equity method. ‘Other’ shall include reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve. 30. ‘Treasury shares’ shall cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution while they are not sold or amortised, except where under the relevant national GAAP based on BAD they shall be reported in ‘other assets’.