EN  . 15. Derecognition and financial liabilities associated with transferred financial assets References Transferred financial assets entirely recognized Transferred assets Associated liabilities ITS V.Part Carrying amount Of which: securitizations Of which: repurchase agreements Carrying amount Of which: secu ritizations Of which: repurchase agreements IFRS 7.42D.(e), Annex V.Part IFRS 7.42D(e); CRR art 4(1)(61) IFRS 7.42D(e); Annex V.Part -184 IFRS 7.42D(e) IFRS 7.42D.(e) IFRS 7.42D(e); Annex V.Part -184 Financial assets held for trading IFRS (a)(ii);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 1.31EN.   References Transferred financial assets entirely recognized Transferred assets Associated liabilities ITS V.Part Carrying amount Of which: securitizations Of which: repurchase agreements Carrying amount Of which: secu ritizations Of which: repurchase agreements IFRS 7.42D.(e), Annex V.Part IFRS 7.42D(e); CRR art 4(1)(61) IFRS 7.42D(e); Annex V.Part -184 IFRS 7.42D(e) IFRS 7.42D.(e) IFRS 7.42D(e); Annex V.Part -184 Loans and advances 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 Financial assets at amortised cost IFRS (f); IFRS Debt securities Annex V.Part Loans and advances Annex V.Part TotalEN  . References Transferred financial assets recognized to the extent of the instution's continuing involvement Principal amount outstanting of transferred financial assets entirely dere cognised for which the intitution retains servicing rights Amounts derecognised for capital purposes Principal amount outstanding of the original assets Carrying amount of assets still recognised [continuing involvement] Carrying amount of associated liabilites IFRS 7.42D(f) IFRS 7.42D(f); Annex V.Part , Part CRR art 109; Annex V.Part Financial assets held for trading IFRS (a)(ii);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 1.31EN.   References Transferred financial assets recognized to the extent of the instution's continuing involvement Principal amount outstanting of transferred financial assets entirely dere cognised for which the intitution retains servicing rights Amounts derecognised for capital purposes Principal amount outstanding of the original assets Carrying amount of assets still recognised [continuing involvement] Carrying amount of associated liabilites IFRS 7.42D(f) IFRS 7.42D(f); Annex V.Part , Part CRR art 109; 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 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 TotalEN L 97/ . 15. Derecognition and financial liabilities associated with transferred financial assets References National GAAP based on BAD References National GAAP compatible IFRS Transferred financial assets entirely recognized Transferred assets Associated liabilities ITS V.Part Carrying amount Of which: secu ritizations Of which: repurchase agreements Carrying amount IFRS 7.42D.(e), Annex V.Part IFRS 7.42D(e); CRR art 4(1)(61) IFRS 7.42D(e); Annex V.Part -184 IFRS 7.42D(e) Annex V.Part - 28 CRR art 4(61) Annex V.Part -184 Financial assets held for trading IFRS (a)(ii);IFRS 9.Appendix A Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Trading financial assets Accounting Directive art 8(1)(a), (6); 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 Transferred financial assets entirely recognized Transferred assets Associated liabilities ITS V.Part Carrying amount Of which: secu ritizations Of which: repurchase agreements Carrying amount IFRS 7.42D.(e), Annex V.Part IFRS 7.42D(e); CRR art 4(1)(61) IFRS 7.42D(e); Annex V.Part -184 IFRS 7.42D(e) Annex V.Part - 28 CRR art 4(61) Annex V.Part -184 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); IAS IFRS (a)(i); IFRS 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 Financial assets at fair value through other comprehensive income IFRS (h); IFRS. 2AEN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Transferred financial assets entirely recognized Transferred assets Associated liabilities ITS V.Part Carrying amount Of which: secu ritizations Of which: repurchase agreements Carrying amount IFRS 7.42D.(e), Annex V.Part IFRS 7.42D(e); CRR art 4(1)(61) IFRS 7.42D(e); Annex V.Part -184 IFRS 7.42D(e) Annex V.Part - 28 CRR art 4(61) Annex V.Part -184 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 Accounting Directive art 8(1)(a), (4) Equity instruments ECB//33 Annex 2.Part - 5 Debt securities Annex V.Part Loans and advances Accounting Directive art 8(1)(a), (4)(b); part , part Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), 8(2)EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Transferred financial assets entirely recognized Transferred assets Associated liabilities ITS V.Part Carrying amount Of which: secu ritizations Of which: repurchase agreements Carrying amount IFRS 7.42D.(e), Annex V.Part IFRS 7.42D(e); CRR art 4(1)(61) IFRS 7.42D(e); Annex V.Part -184 IFRS 7.42D(e) Annex V.Part - 28 CRR art 4(61) Annex V.Part -184 Equity instruments ECB//33 Annex 2.Part - 5 Debt securities Annex V.Part Loans and advances Accounting Directive art 8(1)(a), (4)(b);part , part Financial assets at amortised cost Accounting Directive art 42a(4)(b),(5a); IAS IFRS (f); IFRS Debt securities Annex V.Part , 26 Annex V.Part Loans and advances Annex V.Part , 27 Annex V.Part Non-trading non-derivative financial assets measured at a cost-based method BAD art ; art 42a(4)(b); Annex V.Part Equity instruments ECB//33 Annex 2.Part - 5EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Transferred financial assets entirely recognized Transferred assets Associated liabilities ITS V.Part Carrying amount Of which: secu ritizations Of which: repurchase agreements Carrying amount IFRS 7.42D.(e), Annex V.Part IFRS 7.42D(e); CRR art 4(1)(61) IFRS 7.42D(e); Annex V.Part -184 IFRS 7.42D(e) Annex V.Part - 28 CRR art 4(61) Annex V.Part -184 Debt securities Annex V.Part Loans and advances Annex V.Part Other non-trading non-derivative financial assets BAD art 35-37 Equity instruments ECB//33 Annex 2.Part - 5 Debt securities Annex V.Part Loans and advances Annex V.Part TotalEN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Transferred financial assets entirely recognized Transferred financial assets recognized to the extent of the instution's continuing involvement Associated liabilities ITS V.Part Principal amount outstanding of the original assets Carrying amount of assets still recognised [con tinuing involve ment] Of which: secu ritizations Of which: repurchase agreements IFRS 7.42D.(e) IFRS 7.42D(e); Annex V.Part -184 IFRS 7.42D(f) CRR art 4(61) Annex V.Part -184 Financial assets held for trading IFRS (a)(ii);IFRS 9.Appendix A Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Trading financial assets Accounting Directive art 8(1)(a), (6); 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 Transferred financial assets entirely recognized Transferred financial assets recognized to the extent of the instution's continuing involvement Associated liabilities ITS V.Part Principal amount outstanding of the original assets Carrying amount of assets still recognised [con tinuing involve ment] Of which: secu ritizations Of which: repurchase agreements IFRS 7.42D.(e) IFRS 7.42D(e); Annex V.Part -184 IFRS 7.42D(f) CRR art 4(61) Annex V.Part -184 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); IAS IFRS (a)(i); IFRS 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 Financial assets at fair value through other comprehensive income IFRS (h); IFRS. 2AEN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Transferred financial assets entirely recognized Transferred financial assets recognized to the extent of the instution's continuing involvement Associated liabilities ITS V.Part Principal amount outstanding of the original assets Carrying amount of assets still recognised [con tinuing involve ment] Of which: secu ritizations Of which: repurchase agreements IFRS 7.42D.(e) IFRS 7.42D(e); Annex V.Part -184 IFRS 7.42D(f) CRR art 4(61) Annex V.Part -184 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 Accounting Directive art 8(1)(a), (4) Equity instruments ECB//33 Annex 2.Part - 5 Debt securities Annex V.Part Loans and advances Accounting Directive art 8(1)(a), (4)(b); part , part Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), 8(2)EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Transferred financial assets entirely recognized Transferred financial assets recognized to the extent of the instution's continuing involvement Associated liabilities ITS V.Part Principal amount outstanding of the original assets Carrying amount of assets still recognised [con tinuing involve ment] Of which: secu ritizations Of which: repurchase agreements IFRS 7.42D.(e) IFRS 7.42D(e); Annex V.Part -184 IFRS 7.42D(f) CRR art 4(61) Annex V.Part -184 Equity instruments ECB//33 Annex 2.Part - 5 Debt securities Annex V.Part Loans and advances Accounting Directive art 8(1)(a), (4)(b);part , part Financial assets at amortised cost Accounting Directive art 42a(4)(b),(5a); IAS IFRS (f); IFRS Debt securities Annex V.Part , 26 Annex V.Part Loans and advances Annex V.Part , 27 Annex V.Part Non-trading non-derivative financial assets measured at a cost-based method BAD art ; art 42a(4)(b); Annex V.Part Equity instruments ECB//33 Annex 2.Part - 5EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Transferred financial assets entirely recognized Transferred financial assets recognized to the extent of the instution's continuing involvement Associated liabilities ITS V.Part Principal amount outstanding of the original assets Carrying amount of assets still recognised [con tinuing involve ment] Of which: secu ritizations Of which: repurchase agreements IFRS 7.42D.(e) IFRS 7.42D(e); Annex V.Part -184 IFRS 7.42D(f) CRR art 4(61) Annex V.Part -184 Debt securities Annex V.Part Loans and advances Annex V.Part Other non-trading non-derivative financial assets BAD art 35-37 Equity instruments ECB//33 Annex 2.Part - 5 Debt securities Annex V.Part Loans and advances Annex V.Part TotalEN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Transferred financial assets recognized to the extent of the instution's continuing involvement Principal amount outstanting of trans ferred financial assets entirely derecognised for which the intitution retains servicing rights Amounts derecognised for capital purposes Carrying amount of associated liabilites IFRS 7.42D(f); Annex V.Part , Part CRR art 109; Annex V.Part CRR art 109; Annex V.Part Financial assets held for trading IFRS (a)(ii);IFRS 9.Appendix A Equity instruments IAS Debt securities Annex V.Part Loans and advances Annex V.Part Trading financial assets Accounting Directive art 8(1)(a), (6); 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 Transferred financial assets recognized to the extent of the instution's continuing involvement Principal amount outstanting of trans ferred financial assets entirely derecognised for which the intitution retains servicing rights Amounts derecognised for capital purposes Carrying amount of associated liabilites IFRS 7.42D(f); Annex V.Part , Part CRR art 109; Annex V.Part CRR art 109; 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 Accounting Directive art 8(1)(a), (6); IAS IFRS (a)(i); IFRS 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 Financial assets at fair value through other comprehensive income IFRS (h); IFRS. 2AEN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Transferred financial assets recognized to the extent of the instution's continuing involvement Principal amount outstanting of trans ferred financial assets entirely derecognised for which the intitution retains servicing rights Amounts derecognised for capital purposes Carrying amount of associated liabilites IFRS 7.42D(f); Annex V.Part , Part CRR art 109; Annex V.Part CRR art 109; Annex V.Part 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 Accounting Directive art 8(1)(a), (4) Equity instruments ECB//33 Annex 2.Part - 5 Debt securities Annex V.Part Loans and advances Accounting Directive art 8(1)(a), (4)(b); part , part Non-trading non-derivative financial assets measured at fair value to equity Accounting Directive art 8(1)(a), 8(2)EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Transferred financial assets recognized to the extent of the instution's continuing involvement Principal amount outstanting of trans ferred financial assets entirely derecognised for which the intitution retains servicing rights Amounts derecognised for capital purposes Carrying amount of associated liabilites IFRS 7.42D(f); Annex V.Part , Part CRR art 109; Annex V.Part CRR art 109; Annex V.Part Equity instruments ECB//33 Annex 2.Part - 5 Debt securities Annex V.Part Loans and advances Accounting Directive art 8(1)(a), (4)(b);part , part Financial assets at amortised cost Accounting Directive art 42a(4)(b),(5a); IAS IFRS (f); IFRS Debt securities Annex V.Part , 26 Annex V.Part Loans and advances Annex V.Part , 27 Annex V.Part Non-trading non-derivative financial assets measured at a cost-based method BAD art ; art 42a(4)(b); Annex V.Part Equity instruments ECB//33 Annex 2.Part - 5EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Transferred financial assets recognized to the extent of the instution's continuing involvement Principal amount outstanting of trans ferred financial assets entirely derecognised for which the intitution retains servicing rights Amounts derecognised for capital purposes Carrying amount of associated liabilites IFRS 7.42D(f); Annex V.Part , Part CRR art 109; Annex V.Part CRR art 109; Annex V.Part Debt securities Annex V.Part Loans and advances Annex V.Part Other non-trading non-derivative financial assets BAD art 35-37 Equity instruments ECB//33 Annex 2.Part - 5 Debt securities Annex V.Part Loans and advances Annex V.Part Total  14. DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15) 180. Template 15 shall include information on transferred financial assets of which part or all do not qualify for derecognition, and financial assets entirely derecognised for which the institution retains servicing rights. 181. The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.EN L 97/ . 182. The column ‘Amounts derecognised for capital purposes’ shall include the carrying amount of the financial assets recognised for accounting purposes but de-recognised for prudential purposes because the insti tution is treating them as securitisation positions for capital purposes in accordance with Articles 109, 243 and 244 CRR. 183. ‘Repurchase agreements’ (‘repos’) shall be transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date. Transactions involving the temporary transfer of gold against cash collateral shall also be considered ‘Repurchase agreements’ (‘repos’). Amounts received by the insti tution in exchange for financial assets transferred to a third party (‘temporary acquirer’) shall be classified under ‘repurchase agreements’ where there is a commitment to reverse the operation and not merely an option to do so. Repurchase agreements shall also include repo-type operations which may include: (a) amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral; (b) amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement. 184. ‘Repurchase agreements’ (‘repos’) and ‘reverse repurchase loans’ (‘reverse repos’) shall involve cash received or loaned out by the institution. 185. In a securitisation transaction, where the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the ‘accounting portfolios’ in which the financial assets were included prior to their derecognition.