1.1 Assets (1.1)

‘Cash balances at central banks’ shall include ‘loans and advances’ that are balances receivable on demand at central banks.

‘Other demand deposits’ shall include ‘loans and advances’ that are balances receivable on demand with credit institutions.

‘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.

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.

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.

‘Non-current assets and disposal groups classified as held for sale’ shall have the same meaning as under IFRS 5.