EN  . 8. Breakdown of financial liabilities Breakdown of financial liabilities by product and by counterparty sector References National GAAP compatible IFRS Carrying amount Annex V.Part Accumulated changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Hedge accounting IFRS (e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS IFRS (e)(i); IFRS , IFRS IFRS (g); IFRS IFRS 7.24A(a); IFRS CRR art 33(1)(b), art 33(1)(c); Annex V.Part Derivatives IFRS 9.BA.7(a) Short positions FRS 9.BA.7(b) Equity instruments IAS Debt securities Annex V.Part Deposits ECB//33 Annex 2.Part ; Annex V.Part Central banks Annex V.Part (a), 44(c) Current accounts / overnight deposits ECB//33 Annex 2.Part Deposits with agreed maturity ECB//33 Annex 2.Part Deposits redeemable at notice ECB//33 Annex 2.Part ; Annex V.Part Repurchase agreements ECB//33 Annex 2.Part General governments Annex V.Part (b), 44(c)EN.   References National GAAP compatible IFRS Carrying amount Annex V.Part Accumulated changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Hedge accounting IFRS (e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS IFRS (e)(i); IFRS , IFRS IFRS (g); IFRS IFRS 7.24A(a); IFRS CRR art 33(1)(b), art 33(1)(c); Annex V.Part Current accounts / overnight deposits ECB//33 Annex 2.Part Deposits with agreed maturity ECB//33 Annex 2.Part Deposits redeemable at notice ECB//33 Annex 2.Part ; Annex V.Part Repurchase agreements ECB//33 Annex 2.Part Credit institutions Annex V.Part (c),44(c) Current accounts / overnight deposits ECB//33 Annex 2.Part Deposits with agreed maturity ECB//33 Annex 2.Part Deposits redeemable at notice ECB//33 Annex 2.Part ; Annex V.Part Repurchase agreements ECB//33 Annex 2.Part Other financial corporations Annex V.Part (d),44(c) Current accounts / overnight deposits ECB//33 Annex 2.Part. 1EN  . References National GAAP compatible IFRS Carrying amount Annex V.Part Accumulated changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Hedge accounting IFRS (e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS IFRS (e)(i); IFRS , IFRS IFRS (g); IFRS IFRS 7.24A(a); IFRS CRR art 33(1)(b), art 33(1)(c); Annex V.Part Deposits with agreed maturity ECB//33 Annex 2.Part Deposits redeemable at notice ECB//33 Annex 2.Part ; Annex V.Part Repurchase agreements ECB//33 Annex 2.Part Non-financial corporations Annex V.Part (e), 44(c) Current accounts / overnight deposits ECB//33 Annex 2.Part Deposits with agreed maturity ECB//33 Annex 2.Part Deposits redeemable at notice ECB//33 Annex 2.Part ; Annex V.Part Repurchase agreements ECB//33 Annex 2.Part Households Annex V.Part (f), 44(c) Current accounts / overnight deposits ECB//33 Annex 2.Part Deposits with agreed maturity ECB//33 Annex 2.Part. 2EN.   References National GAAP compatible IFRS Carrying amount Annex V.Part Accumulated changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Hedge accounting IFRS (e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS IFRS (e)(i); IFRS , IFRS IFRS (g); IFRS IFRS 7.24A(a); IFRS CRR art 33(1)(b), art 33(1)(c); Annex V.Part Deposits redeemable at notice ECB//33 Annex 2.Part ; Annex V.Part Repurchase agreements ECB//33 Annex 2.Part Debt securities issued Annex V.Part , Part Certificates of deposits Annex V.Part (a) Asset-backed securities CRR art 4(1)(61) Covered bonds CRR art 129 Hybrid contracts Annex V.Part (d) Other debt securities issued Annex V.Part (e) Convertible compound financial instruments IAS 32.AG 31 Non-convertible Other financial liabilities Annex V.Part -41 of which: lease liabilities IFRS , 26-28, 47(b) FINANCIAL LIABILITIESEN  . Subordinated financial liabilities References Carriyng amount Designated at fair value through profit or loss At amortized cost IFRS (e)(i); IFRS , IFRS IFRS (g); IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part SUBORDINATED FINANCIAL LIABILITIES Annex V.Part -100EN  . 8. Breakdown of financial liabilities Breakdown of financial liabilities by product and by counterparty sector References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Accumulat ed changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Trading At a cost- based method Hedge accounting IFRS (e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6- BA.7, IFRS IFRS (e)(i); IFRS , IFRS IFRS (g); IFRS IFRS 7.24A(a); IFRS CRR art 33(1)(b), art 33(1)(c); Annex V.Part Accounting Directive art 8(1)(a), (6); IAS , AG 14-15 Accounting Directive art 8(1)(a), (6); IAS Accounting Directive art 8(3), (6); IAS Accounting Directive art 8(3); Annex V.Part Accounting Directive art 8(3) Accounting Directive art 8(1)(a), (6), (8)(1)(a) CRR art 33(1)(b), art 33(1)(c); Annex V.Part Derivatives CRR Annex II IFRS 9.BA.7(a) Short positions FRS 9.BA.7(b) Equity instruments ECB//33 Annex 2.Part -5 IAS Debt securities Annex V.Part Annex V.Part Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Central banks Annex V.Part (a), 44(c) Annex V.Part (a), 44(c)EN.   References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Accumulat ed changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Trading At a cost- based method Hedge accounting IFRS (e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6- BA.7, IFRS IFRS (e)(i); IFRS , IFRS IFRS (g); IFRS IFRS 7.24A(a); IFRS CRR art 33(1)(b), art 33(1)(c); Annex V.Part Accounting Directive art 8(1)(a), (6); IAS , AG 14-15 Accounting Directive art 8(1)(a), (6); IAS Accounting Directive art 8(3), (6); IAS Accounting Directive art 8(3); Annex V.Part Accounting Directive art 8(3) Accounting Directive art 8(1)(a), (6), (8)(1)(a) CRR art 33(1)(b), art 33(1)(c); Annex V.Part Current accounts / overnight deposits ECB//33 Annex 2.Part ECB//33 Annex 2.Part Deposits with agreed maturity ECB//33 Annex 2.Part ECB//33 Annex 2.Part Deposits redeemable at notice ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Repurchase agreements ECB//33 Annex 2.Part ECB//33 Annex 2.Part General governments Annex V.Part (b), 44(c) Annex V.Part (b), 44(c) Current accounts / overnight deposits ECB//33 Annex 2.Part ECB//33 Annex 2.Part. 1EN  . References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Accumulat ed changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Trading At a cost- based method Hedge accounting IFRS (e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6- BA.7, IFRS IFRS (e)(i); IFRS , IFRS IFRS (g); IFRS IFRS 7.24A(a); IFRS CRR art 33(1)(b), art 33(1)(c); Annex V.Part Accounting Directive art 8(1)(a), (6); IAS , AG 14-15 Accounting Directive art 8(1)(a), (6); IAS Accounting Directive art 8(3), (6); IAS Accounting Directive art 8(3); Annex V.Part Accounting Directive art 8(3) Accounting Directive art 8(1)(a), (6), (8)(1)(a) CRR art 33(1)(b), art 33(1)(c); Annex V.Part Deposits with agreed maturity ECB//33 Annex 2.Part ECB//33 Annex 2.Part Deposits redeemable at notice ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Repurchase agreements ECB//33 Annex 2.Part ECB//33 Annex 2.Part Credit institutions Annex V.Part (c),44(c) Annex V.Part (c),44(c) Current accounts / overnight deposits ECB//33 Annex 2.Part ECB//33 Annex 2.Part Deposits with agreed maturity ECB//33 Annex 2.Part ECB//33 Annex 2.Part. 2EN.   References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Accumulat ed changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Trading At a cost- based method Hedge accounting IFRS (e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6- BA.7, IFRS IFRS (e)(i); IFRS , IFRS IFRS (g); IFRS IFRS 7.24A(a); IFRS CRR art 33(1)(b), art 33(1)(c); Annex V.Part Accounting Directive art 8(1)(a), (6); IAS , AG 14-15 Accounting Directive art 8(1)(a), (6); IAS Accounting Directive art 8(3), (6); IAS Accounting Directive art 8(3); Annex V.Part Accounting Directive art 8(3) Accounting Directive art 8(1)(a), (6), (8)(1)(a) CRR art 33(1)(b), art 33(1)(c); Annex V.Part Deposits redeemable at notice ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Repurchase agreements ECB//33 Annex 2.Part ECB//33 Annex 2.Part Other financial corporations Annex V.Part (d),44(c) Annex V.Part (d),44(c) Current accounts / overnight deposits ECB//33 Annex 2.Part ECB//33 Annex 2.Part Deposits with agreed maturity ECB//33 Annex 2.Part ECB//33 Annex 2.Part. 2EN  . References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Accumulat ed changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Trading At a cost- based method Hedge accounting IFRS (e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6- BA.7, IFRS IFRS (e)(i); IFRS , IFRS IFRS (g); IFRS IFRS 7.24A(a); IFRS CRR art 33(1)(b), art 33(1)(c); Annex V.Part Accounting Directive art 8(1)(a), (6); IAS , AG 14-15 Accounting Directive art 8(1)(a), (6); IAS Accounting Directive art 8(3), (6); IAS Accounting Directive art 8(3); Annex V.Part Accounting Directive art 8(3) Accounting Directive art 8(1)(a), (6), (8)(1)(a) CRR art 33(1)(b), art 33(1)(c); Annex V.Part Deposits redeemable at notice ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Repurchase agreements ECB//33 Annex 2.Part ECB//33 Annex 2.Part Non-financial corporations Annex V.Part (e), 44(c) Annex V.Part (e), 44(c) Current accounts / overnight deposits ECB//33 Annex 2.Part ECB//33 Annex 2.Part Deposits with agreed maturity ECB//33 Annex 2.Part ECB//33 Annex 2.Part. 2EN.   References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Accumulat ed changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Trading At a cost- based method Hedge accounting IFRS (e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6- BA.7, IFRS IFRS (e)(i); IFRS , IFRS IFRS (g); IFRS IFRS 7.24A(a); IFRS CRR art 33(1)(b), art 33(1)(c); Annex V.Part Accounting Directive art 8(1)(a), (6); IAS , AG 14-15 Accounting Directive art 8(1)(a), (6); IAS Accounting Directive art 8(3), (6); IAS Accounting Directive art 8(3); Annex V.Part Accounting Directive art 8(3) Accounting Directive art 8(1)(a), (6), (8)(1)(a) CRR art 33(1)(b), art 33(1)(c); Annex V.Part Deposits redeemable at notice ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Repurchase agreements ECB//33 Annex 2.Part ECB//33 Annex 2.Part Households Annex V.Part (f), 44(c) Annex V.Part (f), 44(c) Current accounts / overnight deposits ECB//33 Annex 2.Part ECB//33 Annex 2.Part Deposits with agreed maturity ECB//33 Annex 2.Part ECB//33 Annex 2.Part. 2EN  . References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Accumulat ed changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Trading At a cost- based method Hedge accounting IFRS (e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6- BA.7, IFRS IFRS (e)(i); IFRS , IFRS IFRS (g); IFRS IFRS 7.24A(a); IFRS CRR art 33(1)(b), art 33(1)(c); Annex V.Part Accounting Directive art 8(1)(a), (6); IAS , AG 14-15 Accounting Directive art 8(1)(a), (6); IAS Accounting Directive art 8(3), (6); IAS Accounting Directive art 8(3); Annex V.Part Accounting Directive art 8(3) Accounting Directive art 8(1)(a), (6), (8)(1)(a) CRR art 33(1)(b), art 33(1)(c); Annex V.Part Deposits redeemable at notice ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Repurchase agreements ECB//33 Annex 2.Part ECB//33 Annex 2.Part Debt securities issued Annex V., Part Annex V.Part , Part Certificates of deposits Annex V.Part (a) Annex V.Part (a) Asset-backed securities CRR art 4(61) CRR art 4(1)(61) Covered bonds CRR art 129 CRR art 129 Hybrid contracts Annex V.Part (d) Annex V.Part (d)EN.   References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Annex V.Part -28 Accumulat ed changes in fair value due to credit risk Held for trading Designated at fair value through profit or loss Amortised cost Trading At a cost- based method Hedge accounting IFRS (e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6- BA.7, IFRS IFRS (e)(i); IFRS , IFRS IFRS (g); IFRS IFRS 7.24A(a); IFRS CRR art 33(1)(b), art 33(1)(c); Annex V.Part Accounting Directive art 8(1)(a), (6); IAS , AG 14-15 Accounting Directive art 8(1)(a), (6); IAS Accounting Directive art 8(3), (6); IAS Accounting Directive art 8(3); Annex V.Part Accounting Directive art 8(3) Accounting Directive art 8(1)(a), (6), (8)(1)(a) CRR art 33(1)(b), art 33(1)(c); Annex V.Part Other debt securities issued Annex V.Part (e) Annex V.Part (e) Convertible compound financial instruments IAS 32.AG 31 Non-convertible Other financial liabilities Annex V.Part -41 Annex V.Part -41 of which: lease liabilities IFRS , 26- 28, 47(b) FINANCIAL LIABILITIESEN  . Subordinated financial liabilities References National GAAP References National GAAP compatible IFRS Carriyng amount Designated at fair value through profit or loss At amortized cost At a cost-based method IFRS (e)(i); IFRS , IFRS IFRS (g); IFRS Accounting Directive art 8(1)(a), (6); IAS Accounting Directive art 8(3), (6); IAS Accounting Directive art 8(3) Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Annex V.Part SUBORDINATED FINANCIAL LIABILITIES Annex V.Part -100 Annex V.Part -100 . 8. BREAKDOWN OF FINANCIAL LIABILITIES (8) 97. ‘Deposits’ and the product breakdown shall be defined in accordance with the Table of Part 2 of Annex II to the ECB BSI Regulation. Regulated savings deposits shall be classified in accordance with the ECB BSI Regulation and distributed according to the counterparty. In particular, non-transferable sight savings deposits, which although legally redeemable at demand are subject to significant penalties and restrictions and have features that are very similar to overnight deposits, shall be classified as deposits redeemable at notice. 98. ‘Debt securities issued’ shall be disaggregated into the following type of products: (a) ‘Certificates of deposits’ shall be securities that enable the holders to withdraw funds from an account; (b) ‘Asset backed securities’ shall be securities derived from securitisation transactions as defined in point (61) of Article 4(1) CRR; (c) ‘Covered Bonds’ as referred to in Article 129(1) CRR; (d) ‘Hybrid contracts’ shall comprise contracts with embedded derivatives that are not included in the products referred to in points (b) and (c) or classified as convertible compound financial instruments under point (e); (e) ‘Other debt securities issued’ shall be debt securities that are not included in the products referred to in points (a) to (d) and shall distinguish between convertible compound financial instruments and non- convertible instruments. 99. ‘Subordinated financial liabilities’ issued shall be treated in the same way as other financial liabilities incurred. Subordinated liabilities issued in the form of securities shall be classified as ‘Debt securities issued’ and subordinated liabilities in the form of deposits are classified as ‘Deposits’.EN.  L 97/ 100. Template shall include the carrying amount of ‘Deposits’ and ‘Debt securities issued’ that shall be subordinated debt, as determined in Table of Part 2 of Annex II to the ECB BSI Regulation, classified by accounting portfolios. ‘Subordinated debt’ instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied. 101. ‘Accumulated changes in fair value due to changes in own credit risk’ shall include all the said accumulative changes in fair value, regardless of whether they are recognised in profit or loss or in the other compre hensive income.