EN  . 31. Related parties Related parties: amounts payable to and amounts receivable from References Annex V.Part -291 Outstanding balances Parent and entities with joint control or significant influence Subsidiaries and other en- tities of the same group Associates and joint ven- tures Key management of the institution or its parent Other related parties IAS (a),(b) IAS (c); Annex V.Part IAS (d),(e); Annex V.Part IAS (f) IAS (g) Selected financial assets IAS (b) Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part of which: non- performing Annex V. Part -239 Selected financial liabil ities IAS (b) Deposits ECB//33 Annex 2.Part ; Annex V.Part Debt securities issued Annex V.Part Nominal amount of loan commitments, financial guarantees and other commitments given IAS (b); CRR Annex I; Annex V.Part -105, 113-115, 118EN.   References Annex V.Part -291 Outstanding balances Parent and entities with joint control or significant influence Subsidiaries and other en- tities of the same group Associates and joint ven- tures Key management of the institution or its parent Other related parties IAS (a),(b) IAS (c); Annex V.Part IAS (d),(e); Annex V.Part IAS (f) IAS (g) of which: non- performing IAS (b); Annex V. Part Loan commitments, financial guarantees and other commitments received IAS (b); Annex V.Part Notional amount of derivatives Annex V.Part -135 Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures IAS (c); Annex V.Part -71, 291 Provisions on non- performing off-balance sheet exposures Annex V.Part , 106, 291EN  . Related parties: expenses and income generated by transactions with References Annex V.Part -289, 292- 293 Current period Parent and entities with joint control or significant influence Subsidiaries and other en- tities of the same group Associates and joint ven- tures Key management of the institution or its parent Other related parties IAS (a),(b) IAS (c) IAS (d),(e) IAS (f) IAS (g) Interest income IAS (a); Annex V.Part Interest expenses IAS (a); IAS ; Annex V.Part Dividend income IAS (a); Annex V.Part Fee and commission income IAS (a); IFRS (c) Fee and commission expenses IAS (a); IFRS (c) Gains or. losses on de- recognition of financial assets and liabilities not measured at fair value through profit or loss IAS (a)EN.   References Annex V.Part -289, 292- 293 Current period Parent and entities with joint control or significant influence Subsidiaries and other en- tities of the same group Associates and joint ven- tures Key management of the institution or its parent Other related parties IAS (a),(b) IAS (c) IAS (d),(e) IAS (f) IAS (g) Gains or. losses on de- recognition of other than financial assets IAS (a); Annex V.Part Impairment or. reversal of impairment on non-performing exposures IAS (d); Annex V.Part Provisions or. reversal of provisions on non- performing exposures Annex V. Part , 293EN L 97/ . 31. Related parties Related parties: amounts payable to and amounts receivable from References National GAAP based on BAD References National GAAP compatible IFRS Outstanding balances Parent and entities with joint control or significant influence Subsidiaries and other entities of the same group Associates and joint ventures Key management of the institution or its parent Other related parties IAS (a),(b) IAS (c); Annex V.Part IAS (d),(e); Annex V.Part IAS (f) IAS (g) Accounting Directive art 17(1)(p) Accounting Directive art 17(1)(p); Annex V.Part Accounting Directive art 17(1)(p); Annex V.Part Accounting Directive art 17(1)(p) Accounting Directive art 17(1)(p) Annex V.Part -291 Annex V.Part -291 Selected financial assets IAS (b) Equity instruments ECB//33 Annex 2.Part -5 IAS Debt securities Annex V.Part Annex V.Part Loans and advances Annex V.Part Annex V.Part of which: non-performing Annex V. Part - 239 Annex V. Part - 239EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Outstanding balances Parent and entities with joint control or significant influence Subsidiaries and other entities of the same group Associates and joint ventures Key management of the institution or its parent Other related parties IAS (a),(b) IAS (c); Annex V.Part IAS (d),(e); Annex V.Part IAS (f) IAS (g) Accounting Directive art 17(1)(p) Accounting Directive art 17(1)(p); Annex V.Part Accounting Directive art 17(1)(p); Annex V.Part Accounting Directive art 17(1)(p) Accounting Directive art 17(1)(p) Annex V.Part -291 Annex V.Part -291 Selected financial liabilities IAS (b) 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 Nominal amount of loan commitments, financial guarantees and other commitments given CRR Annex I; Annex V.Part , 113-115, 118 IAS (b); CRR Annex I; Annex V.Part -105, 113-115, 118 of which: non-performing Annex V. Part IAS (b); Annex V. Part 2.117EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Outstanding balances Parent and entities with joint control or significant influence Subsidiaries and other entities of the same group Associates and joint ventures Key management of the institution or its parent Other related parties IAS (a),(b) IAS (c); Annex V.Part IAS (d),(e); Annex V.Part IAS (f) IAS (g) Accounting Directive art 17(1)(p) Accounting Directive art 17(1)(p); Annex V.Part Accounting Directive art 17(1)(p); Annex V.Part Accounting Directive art 17(1)(p) Accounting Directive art 17(1)(p) Annex V.Part -291 Annex V.Part -291 Loan commitments, financial guarantees and other commitments received Annex V.Part - 103, 113-115, 290 IAS (b); Annex V.Part Notional amount of derivatives Annex V.Part -135 Annex V.Part -135 Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures Annex V.Part -71, 291 IAS (c); Annex V.Part -71, 291 Provisions on non-performing off-balance sheet exposures Annex V.Part , 106, 291 Annex V.Part , 106, 291EN.  L 97/ Related parties: expenses and income generated by transactions with References National GAAP based on BAD References National GAAP compatible IFRS Current period Parent and entities with joint control or significant influence Subsidiaries and other entities of the same group Associates and joint ventures Key management of the institution or its parent Other related parties IAS (a),(b) IAS (c) IAS (d),(e) IAS (f) IAS (g) Annex V.Part -289, 292-293 Annex V.Part -289, 292-293 Interest income BAD art 27.Vertical layout(1); Annex V.Part IAS (a); Annex V.Part Interest expenses BAD art 27.Vertical layout(2); Annex V.Part IAS (a); IAS ; Annex V.Part Dividend income BAD art 27.Vertical layout(3); Annex V.Part IAS (a); Annex V.Part Fee and commission income BAD art 27.Vertical layout(4) IAS (a); IFRS (c) Fee and commission expenses BAD art 27.Vertical layout(5) IAS (a); IFRS (c)EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Current period Parent and entities with joint control or significant influence Subsidiaries and other entities of the same group Associates and joint ventures Key management of the institution or its parent Other related parties IAS (a),(b) IAS (c) IAS (d),(e) IAS (f) IAS (g) Annex V.Part -289, 292-293 Annex V.Part -289, 292-293 Gains or. losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss BAD art 27.Vertical layout(6) IAS (a) Gains or. losses on de-recognition of other than financial assets Annex V.Part IAS (a); Annex V.Part Impairment or. reversal of impairment on non- performing exposures Annex V. Part IAS (d); Annex V.Part Provisions or. reversal of provisions on non- performing exposures Annex V. Part , 293 Annex V. Part , 293  23. RELATED PARTIES (31) 288. Institutions shall report amounts or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party as referred to in IAS 24. 289. Intra-group transactions and intra-group outstanding balances of the prudential group shall be eliminated. Under ‘Subsidiaries and other entities of the same group’, institutions shall include balances and trans actions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated within the scope of the prudential consolidation or because the subsidiaries are excluded from the scope of prudential consolidation in accordance with Article 19 CRR for being immaterial or because, for institutions that are part of a wider group, the subsidiaries are of the ultimate parent, not of the institution. Under ‘Associates and joint ventures’, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated where proportional consolidation is applied.. Related parties: amounts payable to and amounts receivable from () 290. For ‘Loan commitments, financial guarantees and other commitments received’, the amounts that shall be reported shall be the sum of the ‘nominal’ of loan and other commitments received and the ‘maximum amount of the guarantee that can be considered’ of financial guarantees received as defined in paragraph 119. 291. ‘Accumulated impairment and accumulated negative changes in fair value due to credit risk on non- performing exposures’, as determined in paragraphs 69 to 71, in this Part shall be reported for non- performing exposures only. ‘Provisions on non-performing off-balance sheet exposures’ shall include provisions in accordance with paragraphs 11, 106 and 111 of this Part for exposures which are non- performing, as determined in accordance with paragraphs 213 to 239of this Part.EN.  L 97/. Related parties: expenses and income generated by transactions with () 292. ‘Gains or losses on derecognition of other than financial assets’ shall include all the gains and losses on derecognition of non-financial assets generated by transactions with related parties. This item shall include the gains and losses on derecognition of non-financial assets, which have been generated by transactions with related parties and that are part of any of the following line items of the ‘Statement of profit or loss’: (a) ‘Gains or losses on derecognition of investments in subsidiaries, joint ventures and associates’, where reporting under national GAAP based on BAD; (b) ‘Gains or losses on derecognition of non-financial assets’; (c) ‘Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations’; (d) ‘Profit or loss after tax from discontinued operations’. 293. ‘Impairment or. reversal of impairment on non-performing exposures’ shall include impairment losses as defined in paragraphs 51 to 53 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part. ‘Provisions or. reversal of provisions on non-performing exposures’ shall include provisions as defined in paragraph 50 of this Part for off-balance sheet exposures which are non-performing as referred in paragraphs 213 to 239 of this Part.