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Section Annex V Part 2, 12.3 — Collateral obtained by taking possession accumulated (13.3.1) Size 8 rows × 5 columns · 38 cells Release FINREP 4.2.1 validation 7 7 5 General definitions · Annex V Part 12 § §27 For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet. 2 §28 If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities. 2 Other Annex V paragraphs3 § §173 · §175i · §175ii 8 Other acts2 Showing references for nGAAP (IFRS-compatible).
General definitions · Annex V Part 12 § §27 For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet. 2 §28 If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities. 2 Other Annex V paragraphs3 § §173 · §175i · §175ii 8 Other acts2 Showing references for nGAAP (BAD).
General definitions · Annex V Part 12 § §27 For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet. 2 §28 If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities. 2 Other Annex V paragraphs3 § §173 · §175i · §175ii 8 11 This template is checked by 11 rules : 8 within F 13.03.1, 3 tying it to other templates.
0 blocking (error) · 11 warning
Linked templatesrules 2 EBA Q&A that name this templatefinal first, newest first 2020_5632 final Collateral obtained by taking possession: Classification as Residential or Commercial2024_7240 rejected FINREP Templates F25 and F13— No earlier release is loaded to compare with.