# Commission Implementing Regulation (EU) 2015/1278 of 9 July 2015 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions as regards instructions, templates and definitions (Text with EEA relevance), Division 20.1: Geographical breakdown of assets by location of the activities Extent: E+W+S+N.I. References National GAAP based on BAD References National GAAP compatible IFRS Carrying amount Domestic activitivies Non-domestic activities Annex V.Part 2.107 Annex V.Part 2.107 010 020 010 Cash, cash balances at central banks and other demand deposits BAD art 4.Assets(1) IAS 1.54 (i) 020 Cash on hand Annex V.Part 2.1 Annex V.Part 2.1 030 Cash balances at central banks BAD art 13(2); Annex V.Part 2.2 Annex V.Part 2.2 040 Other demand deposits Annex V.Part 2.3 050 Financial assets held for trading 4th Directive art 42a(1), (5a); IAS 39.9 IFRS 7.8(a)(ii); IAS 39.9, AG 14 060 Derivatives CRR Annex II IAS 39.9 070 Equity instruments ECB/2008/32 Annex 2.Part 2.4-5 IAS 32.11 080 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 090 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 091 Trading financial assets Annex V.Part 1.15 092 Derivatives CRR Annex II; Annex V.Part 1.15 093 Equity instruments ECB/2008/32 Annex 2.Part 2.4-5 094 Debt securities Annex V.Part 1.24, 26 095 Loans and advances Annex V.Part 1.24, 27 100 Financial assets designated at fair value through profit or loss 4th Directive art 42a(1), (5a); IAS 39.9 IFRS 7.8(a)(i); IAS 39.9 110 Equity instruments ECB/2008/32 Annex 2.Part 2.4-5 IAS 32.11 120 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 130 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 140 Available-for-sale financial assets 4th Directive art 42a(1), (5a); IAS 39.9 IFRS 7.8(d); IAS 39.9 150 Equity instruments ECB/2008/32 Annex 2.Part 2.4-5 IAS 32.11 160 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 170 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 171 Non-trading non-derivative financial assets measured at fair value through profit or loss 4th Directive art 42a(1), (4) 172 Equity instruments ECB/2008/32 Annex 2.Part 2.4-5 173 Debt securities Annex V.Part 1.24, 26 174 Loan and advances 4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27 175 Non-trading non-derivative financial assets measured at fair value to equity 4th Directive art 42a(1); art 42c (2) 176 Equity instruments ECB/2008/32 Annex 2.Part 2.4-5 177 Debt securities Annex V.Part 1.24, 26 178 Loan and advances 4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27 180 Loans and receivables 4th Directive art 42a(4)(b),(5a); IAS 39.9 IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 190 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 200 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 210 Held-to-maturity investments 4th Directive art 42a(4)(a),(5a); IAS 39.9 IFRS 7.8(b); IAS 39.9, AG16, AG26 220 Debt securities Annex V.Part 1.24, 26 Annex V.Part 1.24, 26 230 Loans and advances Annex V.Part 1.24, 27 Annex V.Part 1.24, 27 231 Non-trading debt instruments measured at a cost-based method BAD art 37.1; art 42a(4)(b); Annex V.Part1.16 232 Debt securities Annex V.Part 1.24, 26 233 Loans and advances Annex V.Part 1.24, 27 234 Other non-trading non-derivative financial assets BAD art 35-37; Annex V.Part 1.17 235 Equity instruments ECB/2008/32 Annex 2.Part 2.4-5 236 Debt securities Annex V.Part 1.24, 26 237 Loans and advances Annex V.Part 1.24, 27 240 Derivatives — Hedge accounting 4th Directive art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19 IFRS 7.22(b); IAS 39.9 250 Fair value changes of the hedged items in portfolio hedge of interest rate risk 4th Directive art 42a(5), (5a); IAS 39.89A (a) IAS 39.89A(a) 260 Tangible assets BAD art 4.Assets(10) 270 Intangible assets BAD art 4.Assets(9); CRR art 4(115) IAS 1.54(c); CRR art 4(115) 280 Investments in subsidaries, joint ventures and associates BAD art 4.Assets(7)-(8); 4th Directive art 17; Annex V.Part 2.4 IAS 1.54(e); Annex V.Part 2.4 290 Tax assets IAS 1.54(n-o) 300 Other assets Annex V.Part 2.5 Annex V.Part 2.5 310 Non-current assets and disposal groups classified as held for sale IAS 1.54(j); IFRS 5.38 320 ASSETS BAD art 4 Assets IAS 1.9(a), IG 6 --- Source: https://www.legislation.gov.uk/eur/2015/1278/annex/IV/division/20/division/20.1 (the official version) Page: https://openlegislation.uk/eu-regulation-2015-1278/annex-IV/division-20/division-20.1 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.