EN  . 17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet Assets References Accounting scope of consolidation [Carrying amount] Annex V.Part , Part Cash, cash balances at central banks and other demand deposits IAS (i) Cash on hand Annex V.Part Cash balances at central banks Annex V.Part Other demand deposits Annex V.Part Financial assets held for trading IFRS (a)(ii);IFRS 9.Appendix A Derivatives IFRS 9.Appendix A Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Non-trading financial assets mandatorily at fair value through profit or loss IFRS Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Financial assets designated at fair value through profit or loss IFRS (a)(i); IFRS Debt securities Annex V.Part Loans and advances Annex V.Part Financial assets at fair value through other comprehensive income IFRS (h); IFRS. 2A Equity instruments IAS 32.11EN.   References Accounting scope of consolidation [Carrying amount] Annex V.Part , Part Debt securities Annex V.Part Loans and advances Annex V.Part Financial assets at amortised cost IFRS (f); IFRS Debt securities Annex V.Part Loans and advances Annex V.Part Derivatives – Hedge accounting IFRS ; Annex V.Part Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(a); IFRS Investments in subsidaries, joint ventures and associates IAS (e); Annex V.Part , Part , 210 Assets under reinsurance and insurance contracts IFRS 4.IG20.(b)-(c); Annex V.Part Tangible assets Intangible assets IAS (c); CRR art 4(1)(115) Goodwill IFRS 3.B67(d); CRR art 4(1)(113) Other intangible assets IAS ,118 Tax assets IAS (n-o) Current tax assets IAS (n); IAS Deferred tax assets IAS (o); IAS ; CRR art 4(1)(106) Other assets Annex V.Part Non-current assets and disposal groups classified as held for sale IAS (j); IFRS , Annex V.Part TOTAL ASSETS IAS (a), IG 6EN  . Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given References Accounting scope of consolidation [Nominal amount] Annex V.Part , 209 Loan commitments given CRR Annex I; Annex V.Part (g), Part -105, 113, 116 Financial guarantees given IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116 Other Commitments given CRR Annex I; Annex V.Part (g), Part -105, 115, 116 OFF-BALANCE SHEET EXPOSURES Liabilities and equity References Accounting scope of consolidation [Carrying amount] Annex V.Part , Part Financial liabilities held for trading IFRS (e) (ii); IFRS 9.BA.6 Derivatives IFRS 9.Appendix A; IFRS (a); IFRS 9.BA.7(a) Short positions IFRS 9.BA7(b) Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 Financial liabilities designated at fair value through profit or loss IFRS (e)(i); IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41EN.   References Accounting scope of consolidation [Carrying amount] Annex V.Part , Part Financial liabilities measured at amortised cost IFRS (g); IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 Derivatives – Hedge accounting IFRS ; Annex V.Part Fair value changes of the hedged items in portfolio hedge of interest rate risk IAS 39.89A(b), IFRS Liabilities under insurance and reinsurance contracts IFRS 4.IG20(a); Annex V.Part Provisions IAS ; IAS (l) Tax liabilities IAS (n-o) Current tax liabilities IAS (n); IAS Deferred tax liabilities IAS (o); IAS ; CRR art 4(1)(108) Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part Other liabilities Annex V.Part Liabilities included in disposal groups classified as held for sale IAS (p); IFRS , Annex V.Part LIABILITIES IAS (b);IG 6 Capital IAS (r), BAD art 22 Share premium IAS (e); CRR art 4(1)(124) Equity instruments issued other than capital Annex V.Part -19 Other equity IFRS ; Annex V.Part Accumulated other comprehensive income CRR art 4(1)(100)EN  . References Accounting scope of consolidation [Carrying amount] Annex V.Part , Part Retained earnings CRR art 4(1)(123) Revaluation reserves IFRS , D5-D8 Other reserves IAS ; IAS (e). Treasury shares IAS (a)(vi); IAS -34, AG 14, AG 36; Annex V.Part Profit or loss attributable to owners of the parent IFRS 10.B94. Interim dividends IAS Minority interests [Non-controlling interests] IAS (q); IFRS ,. B94 TOTAL EQUITY IAS (c), IG 6 TOTAL EQUITY AND TOTAL LIABILITIES IAS 1.IG6EN L 97/ . 17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet Assets References National GAAP based on BAD References National GAAP compatible IFRS Accounting scope of consolidation [Carrying amount] Annex V.Part - 28, Part Cash, cash balances at central banks and other demand deposits BAD art 4.Assets(1) IAS (i) Cash on hand Annex V.Part Annex V.Part Cash balances at central banks BAD art 13(2); Annex V.Part Annex V.Part Other demand deposits Annex V.Part Annex V.Part Financial assets held for trading Accounting Directive art 8(1)(a), (5); IAS IFRS (a)(ii);IFRS 9.Ap pendix A Derivatives CRR Annex II IFRS 9.Appendix A Equity instruments ECB//33 Annex 2.Part -5 IAS Debt securities Annex V.Part , 26 Annex V.Part Loans and advances Annex V.Part , 27 Annex V.Part Trading financial assets BAD Article 32-33; Annex V.Part Derivatives CRR Annex II; Annex V.Part Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Annex V.Part 1.32EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Accounting scope of consolidation [Carrying amount] Annex V.Part - 28, Part Non-trading financial assets mandatorily at fair value through profit or loss IFRS Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Financial assets designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6) IFRS (a)(i); IFRS Equity instruments IAS ;ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Annex V.Part Loans and advances Annex V.Part Annex V.Part Financial assets at fair value through other comprehensive income IFRS (h); IFRS. 2A Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Non-trading non-derivative financial assets measured at fair value through profit or loss BAD art 36(2) Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Accounting scope of consolidation [Carrying amount] Annex V.Part - 28, Part Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), (8) Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Accounting Directive art 8(1)(a), (4)(b); Annex V.Part Financial assets at amortised cost IFRS (f); IFRS Debt securities Annex V.Part Loans and advances Annex V.Part Non-trading non-derivative financial assets measured at a cost-based method BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Annex V.Part Other non-trading non-derivative financial assets BAD art 37; Accounting Directive Article 12(7); Annex V.Part Equity instruments ECB//33 Annex 2.Part -5 Debt securities Annex V.Part Loans and advances Annex V.Part Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8); IAS ; Annex V.Part IFRS ; Annex V.Part 1.22EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Accounting scope of consolidation [Carrying amount] Annex V.Part - 28, Part Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); IAS 39.89A (a) IAS 39.89A(a); IFRS Investments in subsidaries, joint ventures and associates BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part , Part , 210 IAS (e); Annex V.Part , Part , 210 Assets under reinsurance and insurance contracts Annex V.Part IFRS 4.IG20.(b)-(c); Annex V.Part Tangible assets BAD art 4.Assets(10) Intangible assets BAD art 4.Assets(9); CRR art 4(1)(115) IAS (c); CRR art 4(1)(115) Goodwill BAD art 4.Assets(9); CRR art 4(1)(113) IFRS 3.B67(d); CRR art 4(1)(113) Other intangible assets BAD art 4.Assets(9) IAS ,118 Tax assets IAS (n-o) Current tax assets IAS (n); IAS Deferred tax assets Accounting Directive art 17(1)(f); CRR art 4(1)(106) IAS (o); IAS ; CRR art 4(1)(106) Other assets Annex V.Part , 6 Annex V.Part Non-current assets and disposal groups clas sified as held for sale IAS (j); IFRS , Annex V.Part. Haircuts for trading assets valued at fair value Annex V Part TOTAL ASSETS BAD art 4 Assets IAS (a), IG 6EN L 97/ . Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given References National GAAP based on BAD References National GAAP compatible IFRS Accounting scope of consolidation [Nominal amount] Annex V.Part , 209 Loan commitments given CRR Annex I; Annex V.Part (g), Part , 113 CRR Annex I; Annex V.Part (g), Part -105, 113, 116 Financial guarantees given CRR Annex I; Annex V.Part (f), Part , 114 IFRS 4 Annex A; CRR Annex I; Annex V.Part (f), Part -105, 114, 116 Other Commitments given CRR Annex I; Annex V.Part (g), Part , 115 CRR Annex I; Annex V.Part (g), Part -105, 115, 116 OFF-BALANCE SHEET EXPOSURES Liabilities and equity References National GAAP based on BAD References National GAAP compatible IFRS Accounting scope of consolidation [Carrying amount] Annex V.Part - 28, Part Financial liabilities held for trading IFRS (e) (ii); IFRS 9.BA.6 Derivatives IFRS 9.Appendix A; IFRS (a); IFRS 9.BA.7(a) Short positions IFRS 9.BA7(b) Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 Trading financial liabilities Accounting Directive art 8(1)(a),(3),(6) Derivatives CRR Annex II; Annex V.Part , 27EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Accounting scope of consolidation [Carrying amount] Annex V.Part - 28, Part Short positions Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41 Financial liabilities designated at fair value through profit or loss Accounting Directive art 8(1)(a), (6); IAS IFRS (e)(i); IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Annex V.Part Other financial liabilities Annex V.Part -41 Annex V.Part -41 Financial liabilities measured at amortised cost Accounting Directive art 8(3), (6); IAS IFRS (g); IFRS Deposits ECB//33 Annex 2.Part ; Annex V.Part ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Annex V.Part Other financial liabilities Annex V.Part -34 Annex V.Part -41 Non-trading non-derivative financial liabilities measured at a cost-based method Accounting Directive art 8(3) Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Other financial liabilities Annex V.Part -41EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Accounting scope of consolidation [Carrying amount] Annex V.Part - 28, Part Derivatives – Hedge accounting Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part IFRS ; Annex V.Part Fair value changes of the hedged items in portfolio hedge of interest rate risk Accounting Directive art 8(5), (6); Annex V.Part ; IAS 39.89A(b) IAS 39.89A(b), IFRS Liabilities under insurance and reinsurance contracts Annex V.Part IFRS 4.IG20(a); Annex V.Part Provisions BAD art 4.Liabilities(6) IAS ; IAS (l) Tax liabilities IAS (n-o) Current tax liabilities IAS (n); IAS Deferred tax liabilities Accounting Directive art 17(1)(f); CRR art 4(1)(108) IAS (o); IAS ; CRR art 4(1)(108) Share capital repayable on demand IAS 32 IE 33; IFRIC 2; Annex V.Part Other liabilities Annex V.Part Annex V.Part Liabilities included in disposal groups clas sified as held for sale IAS (p); IFRS , Annex V.Part Haircuts for trading liabilities valued at fair value Annex V Part LIABILITIES IAS (b);IG 6 Capital BAD art 4.Liabilities(9), BAD art 22 IAS (r), BAD art 22 Share premium BAD art 4.Liabilities(10); CRR art 4(124) IAS (e); CRR art 4(1)(124) Equity instruments issued other than capital Annex V.Part -19 Annex V.Part -19EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Accounting scope of consolidation [Carrying amount] Annex V.Part - 28, Part Other equity Annex V.Part IFRS ; Annex V.Part Accumulated other comprehensive income CRR art 4(1)(100) CRR art 4(1)(100) Retained earnings CRR art 4(1)(123) CRR art 4(1)(123) Revaluation reserves BAD art 4.Liabilities(12) IFRS , D5-D8 Fair value reserves Accounting Directive art 8(1)(a) Other reserves BAD art 4.Liabilities (11)- (13) IAS ; IAS (e) First consolidation differences Accounting Directive art 24(3)(c). Treasury shares Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part IAS (a)(vi); IAS -34, AG 14, AG 36; Annex V.Part Profit or loss attributable to owners of the parent BAD art 4.Liabilities(14) IFRS 10.B94. Interim dividends CRR Article 26 (2) IAS Minority interests [Non-controlling interests] Accounting Directive art 24(4) IAS (q); IFRS ,. B94 TOTAL EQUITY IAS (c), IG 6 TOTAL EQUITY AND TOTAL LIABILITIES BAD art 4.Liabilities IAS 1.IG6  16. RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17) 209. ‘Accounting scope of consolidation’ shall include the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation, that is, including in the consolidation subsidiaries that are insurance undertakings and non- financial corporations. Institutions shall account for the subsidiaries, joint ventures and associates using the same method as in their financial statements. 210. In this template, the item ‘Investments in subsidiaries, joint ventures and associates’ shall not include subsidiaries as all subsidiaries are fully consolidated under the scope of accounting consolidation. 211. ‘Assets under reinsurance and insurance contracts’ shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued. 212. ‘Liabilities under insurance and reinsurance contracts’ shall include liabilities under insurance and reinsurance contracts issued.