Annex V Part 1 §40 F 16.01.1 r0260
Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as ‘other financial liabilities’ and not as provisions for ‘Commitments and guarantees given’.
Annex V Part 1 §41 F 16.01.1 r0260
‘Other financial liabilities’ shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.
Annex V Part 2 §186 F 16.01.1 c0016, c0030
For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.
Annex V Part 2 §187 F 16.01.1 c0016
Interest income shall be broken down in accordance with both of the following:
(a) interest income on financial assets included in the accounting portfolios and other assets (including cash, cash balances at central banks and other demand deposits);
(b) interest income on financial liabilities with negative effective interest rate.
Annex V Part 2 §188 F 16.01.1 c0030
Interest expenses shall be broken down in accordance with both of the following:
(a) interest expenses on financial liabilities included in the accounting portfolios and other liabilities;
(b) interest expenses on financial assets with negative effective interest rate.
Annex V Part 2 §189 F 16.01.1 c0016
Interest income on financial assets and on financial liabilities with a negative effective interest rate shall include interest income on derivatives held for trading, debt securities, and loans and advances, as well as on deposits, debt securities issued and other financial liabilities with a negative effective interest rate.
Annex V Part 2 §190 F 16.01.1 c0030
Interest expenses on financial liabilities and on financial assets with a negative effective interest rate shall include interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities, as well as on debt securities and loans and advances with a negative effective interest rate.
Annex V Part 2 §191 F 16.01.1 r0240
For the purpose of template 16.1, short positions shall be considered within other financial liabilities. All instruments in the various portfolios shall be taken into account except those included in the items ‘Derivatives - Hedge accounting’ not used to hedge interest rate risk.
Annex V Part 2 §192 F 16.01.1 r0250
‘Derivatives - Hedge accounting, interest rate risk’ shall include the interest income and expenses on hedging instruments where the hedged items generate interest.
Annex V Part 2 §193 F 16.01.1 r0010
Where the clean price is used, interest on derivatives held for trading shall include the amounts related to those derivatives held for trading which qualify as ‘economic hedges’ that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view. In such case, interest income on economic hedge derivatives shall be reported separately within interest income from trading derivatives. Time-apportioned fees or balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair value at that occasion shall also be reported within interest on derivatives held for trading.