Division 13 F1

For the purposes of Annexes III and IV as well as this Annex, ‘ accounting portfolios ’ means financial instruments aggregated by valuation rules. Those aggregations shall not include investments in subsidiaries, joint ventures and associates, balances receivable on demand classified as ‘ Cash, cash balances at central banks and other demand deposits ’ , nor financial instruments classified as ‘ Held for sale ’ presented in the items ‘ Non-current assets and disposal groups classified as held for sale ’ and ‘ Liabilities included in disposal groups classified as held for sale ’ .