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What it isSection Annex V Part 2, 27 — Provisions (43) Size 7 rows × 7 columns · 49 cells Release FINREP 4.4 validation Regulation8 9 7 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. 7 §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. 7 Other Annex V paragraphs2 § §9, §10 2 Other acts4 IFRS/IAS
IAS 37 84(a), 84(b), 84(c), 84(d), 84(e) 6 Template section · Annex V Part 2, 272 § · references §304 This template shall include reconciliation between the carrying amount of the item ‘Provisions’ at the beginning and end of the period by the nature of the movements, except provisions measured under IFRS 9 that shall instead be reported in template 12. 1 §305 ‘Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4’ shall include provisions measured under IAS 37 and the credit losses of financial guarantees treated as insurance contracts under IFRS 4. 1 General definitions · Annex V Part 11 § §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. 6 Other Annex V paragraphs2 § §9, §10 2 Other acts4 IFRS/IAS
IAS 1 78(d) 2 IAS 19 153, 63 2 IAS 37 14, 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84(a) 4 IFRS 4 not in the text 1 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. 7 §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. 7 Other Annex V paragraphs2 § §9, §10 2 Other acts3 Controls5 This template is checked by 5 rules : 4 within F 43.00, 1 tying it to other templates.
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Linked templatesrules Interpretation6 EBA Q&A that name this templatefinal first, newest first 2017_3618 final IFRS 9, validation rule v1386_m2015_2140 final FINREP Templates F 01.02 and F 43.002015_2034 final FINREP – Reporting of accumulated changes in fair value due to credit risk and FINREP sign convention2014_1027 final Template 43 Provisions, columns 040 and 0602014_915 final F 31.012013_634 final Table F 02.00 and Table F 43.00 - cross validation of Provisions charge