ANNEX IV REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

30. Off-balance sheet activities: Interests in unconsolidated structured entities

30.1 Interests in unconsolidated structured entities

			References National GAAP compatible IFRS	Carrying amount of financial assets recognised in the balance sheet	Of which: liquidity support drawn	Fair value of liquidity support drawn	Carrying amount of financial liabilities recognised in the balance sheet	Nominal amount of off-balance sheet items given by the reporting-institution	Of which: Nominal amount of loan commitments given	Losses incurred by the reporting institution in the current period
				IFRS 12.29(a)	IFRS 12.29(a); Annex V.Part 2.118		IFRS 12.29(a)	IFRS 12.B26(e)		IFRS 12 B26(b)
				010	020	030	040	050	060	070
010	Total

30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities

ANNEX IV Table 54: rows 1 - 18

By nature of the activities		References National GAAP based on BAD	References National GAAP compatible IFRS	Securitisation Special Purpose Entities	Asset management	Other activities
				CRR art 4 (66)	Annex V.Part 2.117(a)
				Carrying amount
			IFRS 12.28, B6.(a)	010	020	030
010	Selected financial assets recognised in the reporting institution's balance sheet		IFRS 12.29(a),(b)
020	of which: defaulted
030	Derivatives	CRR Annex II; Annex V.Part 1.6	IAS 39.9
040	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
050	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
060	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
070	Selected equity and financial liabilites recognised in the reporting institution's balance sheet		IFRS 12.29(a),(b)
080	Equity instruments issued		IAS 32.4
090	Derivatives	CRR Annex II	IAS 39.9, AG 15 (a)
100	Deposits	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30
110	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
				Nominal amount
120	Off-balance sheet items given by thereporting institution		IFRS 12.B26.(e)
130	of which: defaulted	Annex V.Part 2.61	Annex V.Part 2.61