EN.   C - Prudent Valuation: Fair-Valued Assets and Liabilities (PRUVAL 1) FAIR- VALUED ASSETS AND LIABILITIES FAIR-VALUED ASSETS AND LIABILITIES EXCLUDED BECAUSE OF PARTIAL IMPACT ON CET1 FAIR-VALUED ASSETS AND LIABILITIES INCLUDED IN ART. 4(1) THRE- SHOLD OF WHICH: TRADING BOOK EXACTLY MATC- HING HEDGE ACCOUN- TING PRUDENTI AL FILTERS OTHER COMMENTS FOR OTHER OF WHICH: TRADING BOOK 1 TOTAL FAIR-VALUED ASSETS AND LIABILITIES TOTAL FAIR-VALUED ASSETS FINANCIAL ASSETS HELD FOR TRADING TRADING FINANCIAL ASSETS NON-TRADING FINANCIAL ASSETS MANDA TORILY AT FAIR VALUE THROUGH PROFIT OR LOSS FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETSEN  . FAIR- VALUED ASSETS AND LIABILITIES FAIR-VALUED ASSETS AND LIABILITIES EXCLUDED BECAUSE OF PARTIAL IMPACT ON CET1 FAIR-VALUED ASSETS AND LIABILITIES INCLUDED IN ART. 4(1) THRE- SHOLD OF WHICH: TRADING BOOK EXACTLY MATC- HING HEDGE ACCOUN- TING PRUDENTI AL FILTERS OTHER COMMENTS FOR OTHER OF WHICH: TRADING BOOK DERIVATIVES - HEDGE ACCOUNTING FAIR VALUE CHANGES OF THE HEDGED ITEMS IN PORTFOLIO HEDGE OF INTEREST RATE RISK ÍNVESTMENTS IN SUBSIDIARIES, JOINT VENTURES AND ASSOCIATES. HAIRCUTS FOR TRADING ASSETS AT FAIR VALUE TOTAL FAIR-VALUED LIABILITIES FINANCIAL LIABILITIES HELD FOR TRADING TRADING FINANCIAL LIABILITIES FINANCIAL LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS DERIVATIVES - HEDGE ACCOUNTING FAIR VALUE CHANGES OF THE HEDGED ITEMS IN PORTFOLIO HEDGE OF INTEREST RATE RISK HAIRCUTS FOR TRADING LIABILITIES AT FAIR VALUE. C – PRUDENT VALUATION: FAIR-VALUED ASSETS AND LIABILITIES (PRUVAL 1). General remarks 176. This template shall be completed by all institutions, irrespective of whether they have adopted the simplified approach for the determination of Additional Valuation Adjustments (‘AVAs’). This template is dedicated to the absolute value of fair-valued assets and liabilities used to determine whether the conditions set out in Article 4 of Commission Delegated Regulation (EU) /101 ( 14 ) for using the simplified approach for the determination of AVAs are met.EN  . ( 14 ) Commission Delegated Regulation (EU) /101 of 26 October supplementing Regulation (EU) No 575/ of the European Parliament and of the Council with regard to regulatory technical standards for prudent valuation under Article 105(14 ) (OJ L 21,. , p. 54). 177. With regard to institutions using the simplified approach, this template shall provide the total AVA to be deducted from own funds pursuant to Articles 34 and 105 CRR as set out in Article 5 of the Delegated Regulation (EU) /101, which shall be reported accordingly in row of C..  Instructions concerning specific positions  FAIR-VALUED ASSETS AND LIABILITIES Absolute value of fair-valued assets and liabilities, as stated in the financial statements under the applicable accounting framework, as referred to in Article 4(1) of Delegated Regulation (EU) /101, before any exclusion in accordance with Article 4(2) of Delegated Regulation (EU) /101. OF WHICH: trading book Absolute value of fair-valued assets and liabilities, as reported in 010, corresponding to positions held in the trading book. - FAIR-VALUED ASSETS AND LIABILITIES EXCLUDED BECAUSE OF PARTIAL IMPACT ON CET1 Absolute value of fair-valued assets and liabilities excluded in accordance with Article 4(2) of Delegated Regulation (EU) /101. Exactly matching Exactly matching, offsetting fair-valued assets and liabilities excluded in accordance with Article 4(2) of Delegated Regulation (EU) /101. Hedge accounting For positions subject to hedge accounting under the applicable accounting framework, absolute value of fair-valued assets and liabilities excluded in proportion to the impact of the relevant valuation change on CET1 capital in accordance with Article 4(2) of Delegated Regulation (EU) /101. PRUDENTIAL Filters Absolute value of fair-valued assets and liabilities excluded in accordance with Article 4(2) of Delegated Regulation (EU) /101 due to the transitional application of the prudential filters referred to in Articles 467 and 468 CRR. Other Any other positions excluded in accordance with Article 4(2) of Delegated Regulation (EU) /101 due to adjustments to their accounting value having only a proportional effect on CET1 capital. This row shall only be populated in rare cases where elements excluded in accordance with Article 4(2) of Delegated Regulation (EU) /101 cannot be assigned to columns , or of this template. Comment for other The main reasons why the positions reported in column were excluded shall be provided.EN.    FAIR-VALUED Assets and Liabilities included in ARTICLE 4(1) threshold Absolute value of fair-valued assets and liabilities actually included in the threshold computation in accordance with Article 4(1) of Delegated Regulation (EU) /101. OF WHICH: trading book Absolute value of fair-valued assets and liabilities, as reported in column , corresponding to positions held in the trading book. Rows – The definitions of these categories shall match those of the corresponding rows of FINREP templates and. 1 TOTAL FAIR-VALUED ASSETS AND LIABILITIES Total of fair-valued assets and liabilities reported in rows to. TOTAL FAIR-VALUED ASSETS Total of fair-valued assets reported in rows to. Relevant cells of rows to shall be reported in line with FINREP template F of Annexes III and IV to this Implementing Regulation, depending on the institution’s applicable standards: — IFRS as endorsed by the Union in application of Regulation (EC) No / of the European Parliament and of the Council (‘EU IFRS’) ( 15 ); — National accounting standards compatible with EU IFRS (‘National GAAP compatible IFRS’); or — National GAAP based on BAD (FINREP ‘National GAAP based on BAD’). FINANCIAL ASSETS HELD FOR TRADING IFRS 9.Appendix A. The information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation. TRADING FINANCIAL ASSETS Articles 32 and 33 BAD; Part of Annex V to this Implementing Regulation The information reported in this row shall correspond to assets measured at fair value that are included in the value reported in row of template F of Annexes III and IV to this Implementing Regulation. NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS (a)(ii); IFRS. The information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation.EN  . ( 15 ) Regulation (EC) No / of the European Parliament and of the Council of 19 July on the application of internationa l accounting standards (OJ L 243,. , p. 1). Rows FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS (a)(i); IFRS ; point (a) of Article 8(1) and Article 8(6) AD The information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME IFRS (h); IFRS A. The information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation. NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS Article 36(2) BADThe information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation. NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY Point (a) of Article 8(1) and Article 8(8) AD The information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation. OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS Article 37 BAD; Article 12(7) AD; Part of Annex V to this Implementing Regulation The information reported in this row shall correspond to assets measured at fair value that are included in the value reported in row of template F of Annexes III and IV to this Implementing Regulation. DERIVATIVES – HEDGE ACCOUNTING IFRS ; Part of Annex V to this Implementing Regulation; point (a) of Article 8(1) and paragraphs 6 and 8 of Article 8 AD; IAS The information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation. FAIR VALUE CHANGES OF THE HEDGED ITEMS IN PORTFOLIO HEDGE OF INTEREST RATE RISK IAS A(a); IFRS ; Paragraphs 5 and 6 of Article 8 ADThe information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation. INVESTMENTS IN SUBSIDIARIES, JOINT VENTURES AND ASSOCIATES IAS (e); Parts and of Annex V to this Implementing Regulation; points (7) and (8) of Article 4 BAD; Article 2(2) AD The information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation.EN.   Rows. HAIRCUTS FOR TRADING ASSETS AT FAIR VALUE Part of Annex V to this Implementing Regulation The information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation. TOTAL FAIR-VALUED LIABILITIES Total of fair-valued liabilities reported in rows to. Relevant cells of rows to shall be reported in line with FINREP template F of Annexes III and IV to this Implementing Regulation depending on the institution’s applicable standards: — IFRS as endorsed by the Union in application of Regulation (EC) No / (‘EU IFRS’) — National accounting standards compatible with EU IFRS (‘National GAAP compatible IFRS’) — or National GAAP based on BAD (FINREP ‘National GAAP based on BAD’). FINANCIAL LIABILITIES HELD FOR TRADING IFRS (e) (ii); IFRS 9.BA.6. The information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation. TRADING FINANCIAL LIABILITIES Point (a) of Article 8(1) and paragraphs 3 and 6 of Article 8 AD The information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation. FINANCIAL LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS IFRS (e)(i); IFRS ; point (a) of Article 8(1) and Article 8(6) AD; IAS. The information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation. DERIVATIVES – HEDGE ACCOUNTING IFRS ; Part of Annex V to this Implementing Regulation; point (a) of Article 8(1), Article 8(6) and point (a) of Article 8(8) AD The information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation. FAIR VALUE CHANGES OF THE HEDGED ITEMS IN PORTFOLIO HEDGE OF INTEREST RATE RISK IAS A(b), IFRS ; Paragraphs 5 and 6 of Article 8 AD; Part of Annex V to this Implementing Regulation The information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation.EN  . Rows HAIRCUTS FOR TRADING LIABILITIES AT FAIR VALUE Part of Annex V to this Implementing Regulation The information reported in this row shall correspond to row of template F of Annexes III and IV to this Implementing Regulation.