natgillin/translations-raw huggingface dataset:
The reporting of those CIU's follows the calculation of the capital requirements accordingly.
[Exponeringar som inte har förfallit och som har förfallit: förs in efter färdigställande]
GOLD
[Exponeringar som inte har förfallit och som har förfallit: förs in efter färdigställande]
Article 352 (5) and (6) of CRR.
DEL 2 [KVARTALSVIS MED TRÖSKELVÄRDE: KVARTALSVIS ELLER INGEN RAPPORTERING]
Breakdown of total positions (reporting currency included) by exposure types
Geografisk uppdelning
Positions not included in row 110 or 120 shall be included here.
Geografisk uppdelning av skulder efter verksamheternas lokalisering
Items included in Annex I of CRR except those included as Securities Financing Transactions & Long Settlement Transactions or from Contractual Cross Product Netting.
Geografisk uppdelning av huvudresultaträkning efter verksamheternas lokalisering
Positions valued according to Articles 352 CRR.
Geografisk uppdelning av tillgångar efter motpartens hemvist
MEMORANDUM ITEMS: CURRENCY POSITIONS
Geografisk uppdelning av exponeringar utanför balansräkningen efter motpartens hemvist
This template request information on the positions in commodities and the corresponding own funds requirements treated under the standardised approach.
Geografisk uppdelning av skulder efter motpartens hemvist
All POSITIONS (LONG AND SHORT)
Geografisk uppdelning efter motpartens hemvist av lån och förskott till icke-finansiella företag per Nace-kod
Gross long/short positions considered positions in the same commodity according to Article 357 (1) and (5) of CRR (see also Article 359 (1) of CRR).
Materiella och immateriella tillgångar: tillgångar som är föremål för leasing
As defined in Article 357 (4) of CRR.
Kapitalförvaltning, förvaringstjänster och andra tjänster
Those net positions that, according to the different approaches considered in Part 3 Title IV Chapter 4 of CRR, receive a capital charge.
Avgifts- och provisionsintäkter och avgifts- och provisionskostnader per verksamhet
The capital charge for any relevant position according to Part 3 Title IV Chapter 4 of CRR.
Tillgångar som berörs av de tjänster som tillhandahålls
Result of the multiplication of the own funds requirements * 12.5.
DEL 3 [HALVÅRSVIS]
Positions in commodities and their correspondent own funds requirements for market risk according to article 92 (3) point c) (iii) CRR and Part 3 Title IV Chapter 4 of CRR.
Verksamheter utanför balansräkningen: intressen i icke-konsoliderade strukturerade företag
POSITIONS BY CATEGORY OF COMMODITY
Intressen i icke-konsoliderade strukturerade företag
For reporting purposes commodities are grouped in the four main groups of commodities referred to in Table 2 of Article 361 CRR.
Uppdelning av intressen i icke-konsoliderade strukturerade företag per verksamhetens art
MATURITY LADDER APPROACH
Närstående
Positions in commodities subject to the Maturity Ladder approach as referred to in Article 359 of CRR.
Närstående: förfallna belopp och utestående fordringar från
EXTENDED MATURITY LADDER APPROACH
Närstående: kostnader och intäkter som genereras av transaktioner med
Positions in commodities subject to the Extended Maturity Ladder approach as referred to in Article 361 of CRR
DEL 4 [ÅRSVIS]
SIMPLIFIED APPROACH
Koncernstruktur
Positions in commodities subject to the Simplified approach as referred to in Article 360 of CRR.
Koncernstruktur: ”enhet för enhet”
Article 358 (4) of CRR.
Gruppstruktur: ”instrument-för-instrument”
The additional requirements for options related to non-delta risks shall be reported in the method used for its calculation
Verkligt värde
This template provides a breakdown of VaR and stressed VaR (sVaR) figures according to the different market risks (debt, equity, FX, commodities) and other information relevant for the calculation of the own funds requirements.
Verkligt värde-hierarki: finansiella instrument till upplupet anskaffningsvärde
Generally the reporting depends on the structure of the model of the institutions whether they report the figures for general and specific risk separately or together.
Användning av alternativet med verkligt värde
The same holds true for the decomposition of the VAR /Stress-Var into the risk categories (interest rate risk, equity risk, commodities risk and foreign exchange risk).
Finansiella hybridinstrument som inte identifieras som värderade till verkligt värde via resultatet
An institution can resign to report the decompositions mentioned above if it proves that a reporting of these figures would be unduly burdensome.
Materiella och immateriella anläggningstillgångar: redovisat värde per mätmetod
columns
Avsättningar
VaR
Förmånsbestämda planer och ersättningar till anställda
It means the maximum potential loss that would result from a price change with a given probability over a specified time horizon.
Komponenter i nettotillgångar och nettoskulder i förmånsbestämda planer
Multiplication factor (mc) x Average of previous 60 working days VaR (VaRavg)
Förändringar i förpliktelser enligt förmånsbestämda planer
Articles 364 (1) point a) (ii) and 365 (1) of CRR.
Memorandumposter [relaterade till personalkostnader]
Previous day VaR (VaRt-1)
Uppdelning av valda poster i resultaträkningen
Articles 364 (1) point a) (i) and 365 (1) of CRR.
Resultat för finansiella tillgångar och skulder som identifieras som värderade till verkligt värde via resultatet per redovisningsportfölj
Stressed VaR
Resultat till följd av borttagande från rapporten över finansiell ställning av icke-finansiella tillgångar som inte innehas för försäljning
It means the maximum potential loss that would result from a price change with a given probability over a specified time horizon obtained by using input calibrated to historical data from a continuous 12-months period of financial stress relevant to the institution's portfolio.
Övriga rörelseintäkter och rörelsekostnader
Multiplication factor (ms) x Average of previous 60 working days (SVaRavg)
Tillgångar
Articles 364 (1) point b) (ii) and 365 (1) of CRR.
Hänvisningar
Latest available (SVaRt-1)
Uppdelning i tabell
Articles 364 (1) point b) (i) and 365 (1) of CRR.
Redovisat värde
It means the maximum potential loss that would result from a price change linked to default and migration risks calculated accordingly to Article 364 (2) point b) in connection with Part Three Title IV Chapter 5 Section 4 of CRR.
Kontanta medel och kassabehållning hos centralbanker
12 weeks average measure
IAS 1.54 i
Article 364 (2) point b) (ii) in connection with Part Three Title IV Chapter 5 Section 4 of CRR.
Kassabehållning
Last Measure
Bilaga V del 2.1
Article 364 (2) point b) (i) in connection with Part Three Title IV Chapter 5 Section 4 of CRR.
Kassabehållning hos centralbanker
Article 364 (3) point (c) of CRR.
Bilaga V del 2.2
= 8 % of the capital charge that would be calculated in accordance with Article 338 (1) of CRR for all positions in the 'all price risks' capital charge.
Andra checkkonton
12 WEEKS AVERAGE MEASURE AND LAST MEASURE
Bilaga V del 2.3
Article 364 (3) point (b).
Finansiella tillgångar som innehas för handel
Article 364 (3) point (a)
IFRS 7.8 a ii, IAS 39.9, AG 14
Referred to in Article 364 of CRR of all risk factors taking into account correlation effects, if applicable, plus incremental default and migration risk and all price of risks for CTP but excluding the Securitization capital charges for Securitization and nth-to-default credit derivative according Article 364 (2) of CRR.
Egetkapitalinstrument
Number of overshootings (during previous 250 working days)
Räntebärande värdepapper
Referred to in Article 366 of CRR.
Bilaga V del 1.24, 26
VaR Multiplication Factor (mc) and SVaR Multiplication Factor (ms)
Lån och förskott
As referred to in Article 366 of CRR.
Bilaga V del 1.24, 27
ASSUMED CHARGE FOR CTP FLOOR — WEIGHTED NET LONG/ SHORT POSITIONS AFTER CAP
Finansiella tillgångar som identifieras som värderade till verkligt värde via resultatet
The amounts reported and serving as the basis to calculate the floor capital charge for all price risks according to Article 364 (3) point (c) of CRR take into account the discretion of Article 335 of CRR which says that the institution may cap the product of the weight and the net position at the maximum possible default-risk related loss.
IFRS 7.8 a i, IAS 39.9
Corresponds to the part of position, foreign exchange and commodities risk referred to in Article 363 (1) of CRR linked to the risk factors specified in Article 367 (2) of CRR.
Finansiella tillgångar som kan säljas
Concerning the columns 030 to 060 (VAR and Stress-VAR) the figures in the total row is not equal to the decomposition of the figures for the VAR/Stress-VAR of the relevant risk components.
IFRS 7.8 d, IAS 39.9
Hence the decomposition are memorandum items.
Lån och fordringar
TRADED DEBT INSTRUMENTS
IFRS 7.8 c, IAS 39.9, AG16, AG26, bilaga V del 1.16
Corresponds to the part of position risk referred to in 363 (1) of CRR linked to the interest rates risk factors as specified in Article 367 (2) of CRR.
Investeringar som innehas till förfallodagen
TDI — GENERAL RISK
Investeringar som innehas till förfallodagen
General risk defined in Article 362 of CRR.
Derivat – Säkringsredovisning
TDI — SPECIFIC RISK
IFRS 7.22 b, IAS 39.9
Specific risk defined in Article 362 of CRR.
Förändringar i verkligt värde för säkrade poster i portföljsäkring av ränterisk
EQUITIES
IAS 39.89A a
Corresponds to the part of position risk referred to in 363 (1) of CRR linked to the equity risk factors as specified in Article 367 (2) of CRR.
Investeringar i dotterföretag, joint ventures och intresseföretag
EQUITIES — GENERAL RISK
IAS 1.54 e, bilaga V del 2.4
EQUITIES — SPECIFIC RISK
Materiella tillgångar
FOREIGN EXCHANGE RISK
Egendom, anläggningar och utrustning
Articles 363 (1) and 367 (2) of CRR.
IAS 16.6, IAS 1.54 a
COMMODITY RISK
Förvaltningsfastighet
TOTAL AMOUNT FOR GENERAL RISK
IAS 40.5, IAS 1.54 b
Market risk caused by general market movements of traded debt instruments, equities, foreign exchange and commodities.
IAS 1.54 c, kapitalkravsförordn. art.
VAR for general risk of all risk factors (taking into account correlation effects if applicable).
4.1115
TOTAL AMOUNT FOR SPECIFIC RISK
Förvaltningsfastigheter
Specific risk component of traded debt instruments and equities.
IFRS 3.B67 d, kapitalkravsförordn. art.
VAR for specific risk of equities and traded debt instruments of trading book (taking into account correlation effects if applicable).
4.1113
Article 271 of CRR in accordance with article 382 of CRR
Övriga immateriella tillgångar
Total EAD from all transactions subject to CVA charge
IAS 38.8, 118
Of which: OTC derivatives
Skattefordringar
Article 271 of CRR in accordance with article 382 (1) of CRR
IAS 1.54 n–o
The part of the total counterparty credit risk exposure solely due to OTC derivatives.
Aktuella skattefordringar
The information is not required from IMM institutions holding OTC derivatives and SFTs in the same netting set
IAS 1.54 n, IAS 12.5
Of which: SFT
Uppskjutna skattefordringar
Article 271 of CRR in accordance with article 382 (2) of CRR
IAS 1.54 o, IAS 12.5, kapitalkrav sförordn. art.
The part of the total counterparty credit risk exposure solely due to SFT derivatives.
4.1106
Article 383 of CRR in accordance with article 363 (1)(d) of CRR
Bilaga V del 2.5
VaR calculation based on internal models for market risk
Anläggningstillgångar och avyttringsgrupper som innehas för försäljning
See instructions referring to column 040
IAS 1.54 j, IFRS 5.38, bilaga V del 2.6
Article 92 (3) d) of CRR
SUMMA TILLGÅNGAR
Own funds requirements for CVA Risk calculated via the chosen method
IAS 1.9 a, IG 6
Article 92 (4) b) of CRR
Skulder
Own funds requirements multiplied by 12,5.
Finansiella skulder som innehas för handel
Article 382 of CRR
IFRS 7.8 e ii, IAS 39.9, AG 14–15
Number of counterparties included in calculation of own funds for CVA risk
IAS 39.9, AG 15 a
Counterparties are a subset of obligors.
Korta positioner
They only exist in case of derivatives transactions or SFTs where they are simply the other contracting party.
IAS 39, AG 15 b
Of which: proxy was used to determine credit spread
Inlåning
number of counterparties where the credit spread was determined using a proxy instead of directly observed market data
ECB/2008/32 bilaga 2 del 2.9, bilaga V del 1.30
Accounting provisions due to decreased credit worthiness of derivatives counterparties
Emitterade räntebärande värdepapper
Article 386 (1) lit. a of CRR
Bilaga V del 1.31
Total notional amounts of single name CDS used as hedge for CVA risk
Övriga finansiella skulder
Article 386 (1) lit. b) of CRR
Bilaga V del 1.32–34
Total notional amounts of index CDS used as hedge for CVA risk
Finansiella skulder som identifieras som värderade till verkligt värde via resultatet
Sum of rows 020-040 as applicable
IFRS 7.8 e i, IAS 39.9
Advanced CVA risk method as prescribed by Article 383 of CRR
ECB/2008/32 bilaga 2 del 2.9, bilaga V del 1.30
Standardised CVA risk method as prescribed by Article 384 of CRR
Finansiella skulder som värderas till upplupet anskaffningsvärde
The data requested to the institutions in this template shall be reported on an accumulated basis for the natural year or report (i.e. since 1st of January of the current year).
IFRS 7.22 b, IAS 39.9, bilaga V del 1.23
‘Stand alone institutions’ are neither part of a group, nor consolidate themselves in the same country where they are subject to own funds requirements.
IAS 39.89A b
ANNEX III
IAS 37.10, IAS 1.54 l
REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
Pensioner och andra förmånsbestämda förpliktelser som följer på anställningen
FINREP TEMPLATES FOR IFRS
IAS 19.63, IAS 1.78 d, bilaga V del 2.7
TEMPLATE NUMBER
Övriga långfristiga ersättningar till anställda
TEMPLATE CODE
IAS 19.153, IAS 1.78 d, bilaga V del 2.8
NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATES
Omstrukturering
PART 1 [QUARTERLY FREQUENCY]
IAS 37.71, 84 a
Balance Sheet Statement [Statement of Financial Position]
Pågående rättsliga frågor och skattemål
Balance Sheet Statement: assets
IAS 37 bilaga C, exempel 6 och 10
Balance Sheet Statement: liabilities
Åtaganden och lämnade garantier
Balance Sheet Statement: equity
IAS 37 bilaga C.9
Statement of profit or loss
Övriga bestämmelser
Statement of comprehensive income
Skatteskulder
Breakdown of financial assets by instrument and by counterparty sector
Aktuella skatteskulder
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
Uppskjutna skatteskulder
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
IAS 1.54 o, IAS 12.5, kapitalkravsförordn. art.
Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets
4.1108
Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments
Aktiekapital som återbetalas på begäran
Subordinated financial assets
IAS 32 IE 33, IFRIC 2, bilaga V del 2.9
Breakdown of loans and advances by product
Bilaga V del 2.10
Breakdown of loans and advances to non-financial corporations by NACE codes
Skulder som ingår i avyttringsgrupper som innehas för försäljning
Financial assets subject to impairment that are past due or impaired
IAS 1.54 p, IFRS 5.38, bilaga V del 2.11
Breakdown of financial liabilities
SUMMA SKULDER
Breakdown of financial liabilities by product and by counterparty sector
IAS 1.9 b, IG 6
Subordinated financial liabilities
Kapital
Loan commitments, financial guarantees and other commitments
IAS 1.54 r, 86/635/EEG art.
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
22
Loan commitments, financial guarantees and other commitments received
Inbetalat kapital
Derivatives — Trading
IAS 1.78 e
Derivatives — Hedge accounting
Kapital som är infordrat men ännu inte inbetalt
Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge
IAS 1.78 e, bilaga V del 2.14
Movements in allowances for credit losses and impairment of equity instruments
IAS 1.78 e, kapitalkravsförordn. art.
Collateral and guarantees received 13,1
4.1124
Collateral obtained by taking possession [tangible assets] accumulated
Egetkapitalkomponent i sammansatta finansiella instrument
Fair value hierarchy: financial instruments at fair value
IAS 32.28–29, bilaga V del 2.15
Derecognition and financial liabilities associated with transferred financial assets
Andra utfärdade egetkapitalinstrument
Breakdown of selected statement of profit or loss items
Bilaga V del 2.16
Interest income and expenses by instrument and counterparty sector
Övrigt eget kapital
Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument
IFRS 2.10, bilaga V del 2.17
Gains or losses on financial assets and liabilities held for trading by instrument
Kapitalkravsförordn. art.
Gains or losses on financial assets and liabilities held for trading by risk
4.1100
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
Poster som inte kommer att omklassificeras till resultatet
Gains or losses from hedge accounting
IAS 1.82A a
Impairment on financial and non-financial assets
IAS 16.39–41
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
IAS 38.85–87
Reconciliation between accounting and CRR scope of consolidation: Assets
Försäkringstekniska vinster eller (–) förluster på förmånsbestämda pensionsplaner
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given
IFRS 5.38, IG exempel 12
Reconciliation between accounting and CRR scope of consolidation: Liabilities
Andel av övriga redovisade intäkter och utgifter för investeringar i dotterföretag, joint ventures och intresseföretag
[Performing and non-performing exposures: to be inserted when final]
IAS 1.82 h, IAS 28.11
[Forborne exposures: to be inserted when final]
Poster som kan komma att omklassificeras till resultatet
PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
Säkring av nettoinvesteringar i utlandsverksamhet [effektiv del]
Geographical breakdown
IAS 39.102 a
Geographical breakdown of assets by location of the activities
Omräkning av utländsk valuta
Geographical breakdown of main statement of profit or loss items by location of the activities
Säkringsderivat.
Geographical breakdown of assets by residence of the counterparty
Kassaflödessäkringar [effektiv del]
Geographical breakdown of off-balance sheet exposures by residence of the counterparty
IFRS 7.23 c, IAS 39.95–101
Geographical breakdown of liabilities by residence of the counterparty
IFRS 7.20 a ii, IAS 39.55 b
Geographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes
Kapitalkravs-förordn. art.
Tangible and intangible assets: assets subject to operating lease
4.1123
Asset management, custody and other service functions
Uppskrivningsfonder
Fee and commission income and expenses by activity
IFRS 1.30, D5–D8, bilaga V del 2.18
Assets involved in the services provided
IAS 1.54, IAS 1.78 e
PART 3 [SEMI-ANNUAL]
Reserver eller ackumulerade förluster från investeringar i dotterföretag, joint ventures och intresseföretag
Off-balance sheet activities: interests in unconsolidated structured entities
IAS 28.11, bilaga V del 2.19
Interests in unconsolidated structured entities
Bilaga V del 2.19
Breakdown of interests in unconsolidated structured entities by nature of the activities
(–) Egna aktier
Related parties
IAS 1.79 a vi, IAS 32.33–34, AG 14, AG 36, bilaga V del 2.20
Related parties: expenses and income generated by transactions with
(–) Utdelningar under verksamhetsåret
Group structure
IAS 27.4, IAS 1.54 q, IAS 27.27
Group structure: ‘entity-by-entity’
Ackumulerat annat totalresultat
Group structure: ‘instrument-by-instrument’
IAS 27.27–28, kapitalkravsförordn. art.
Fair value
4.1100
Fair value hierarchy: financial instruments at amortised cost
IAS 27.27–28
Use of the Fair Value Option
18 Exponeringar som inte har förfallit och som har förfallit Referenser för nationell redovisningsram baserad på direktiv 86/635/EEG
Hybrid financial instruments not designated at fair value through profit or loss
Övriga immateriella tillgångar 86/635/EEG art.
Tangible and intangible assets: carrying amount by measurement method
4.9 Tillgångar IAS 38.8, 118 80 Omvärderingsmodell IAS 17.49, IAS 38.75–87, 124 a ii 90 Kostnadsmodell IAS 17.49, IAS 38.74
Provisions
Innevarande period
Defined benefit plans and employee benefits
Ränteintäkter
Components of net defined benefit plan assets and liabilities
IAS 1.97, IAS 18.35 b iii, bilaga V del 2.21
Movements in defined benefit plan obligations
IFRS 7.20 a i, B5 e, bilaga V del 2.24
Memo items [related to staff expenses]
IFRS 7.20 a i, B5 e
Breakdown of selected items of statement of profit or loss
IFRS 7.20 b, IAS 39.55 b, IAS 39.9
Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
Derivat – Säkringsredovisning, ränterisk
Gains or losses on derecognition of non-financial assets other than held for sale
IAS 39.9, bilaga V del 2.23
Other operating income and expenses
Bilaga V del 2.25
F 46.00 Statement of changes in equity
(Räntekostnader)
Assets
IAS 1.97, bilaga V del 2.21
References
(Finansiella skulder som innehas för handel)
Breakdown in table
(Finansiella skulder som identifieras som värderade till verkligt värde via resultatet)
Carrying amount
(Finansiella skulder som värderas till upplupet anskaffningsvärde)
Cash and cash balances at central banks
IFRS 7.20 b, IAS 39.47
IAS 1.54 (i)
(Derivat – Säkringsredovisning, ränterisk)
Cash on hand
(Övriga skulder)
Annex V.Part 2.1
Bilaga V del 2.26
Cash balances at central banks
(Kostnader för aktiekapital som återbetalas på begäran)
Annex V.Part 2.2
Intäkter från utdelningar
Other demand deposits
IAS 18.35 b v, bilaga V del 2.28
Annex V.Part 2.3
IFRS 7.20 a i, B5 e, IAS 39.9
Financial assets held for trading
IFRS 7.20 a ii, IAS 39.9, 39.55 b
IFRS 7.8(a)(ii); IAS 39.9, AG 14
Avgifts- och provisionsintäkter
IAS 39.9
IFRS 7.20 c
Equity instruments
(Avgifts- och provisionskostnader)
IAS 32.11
(Avgifts- och provisionskostnader)
Debt securities
IFRS 7.20 a ii–v, bilaga V del 2.97
Annex V.Part 1.24, 26
IFRS 7.20 a iv, IAS 39.9, 39.56
Loans and advances
IFRS 7.20 a iii, IAS 39.9, 39.56
Annex V.Part 1.24, 27
IFRS 7.20 a v, IAS 39.56
Financial assets designated at fair value through profit or loss
Vinster eller (–) förluster för finansiella tillgångar och skulder som innehas för handel, netto
IFRS 7.8(a)(i); IAS 39.9
IFRS 7.20 a i, IAS 39.55 a
Available-for-sale financial assets
Vinster eller (–) förluster för finansiella tillgångar och skulder som identifieras som värderade till verkligt värde via resultatet, netto
IFRS 7.8(d); IAS 39.9
Vinster eller (–) förluster av säkringsredovisning, netto
Loans and receivables
IFRS 7.24, bilaga V del 2.30
IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
Valutakursdifferenser [vinst eller (–) förlust], netto
Held-to-maturity investments
IAS 21.28, 52 a
IFRS 7.8(b); IAS 39.9, AG16, AG26
Vinster eller (–) förluster till följd av borttagande från rapporten över finansiell ställning av icke-finansiella tillgångar, netto
Derivatives – Hedge accounting
Övriga rörelseintäkter
IFRS 7.22(b); IAS 39.9
Bilaga V del 2.141–143
Fair value changes of the hedged items in portfolio hedge of interest rate risk
(Övriga rörelsekostnader)
IAS 39.89A(a)
SUMMA RÖRELSEINTÄKTER, NETTO
Investments in subsidaries, joint ventures and associates
(Administrationskostnader)
IAS 1.54(e); Annex V.Part 2.4
(Personalkostnader)
Tangible assets
IAS 19.7, IAS 1.102, IG 6
Property, Plant and Equipment
(Övriga administrationskostnader)
IAS 16.6; IAS 1.54(a)
(Avskrivningar)
Investment property
(Egendom, anläggningar och utrustning)
IAS 40.5; IAS 1.54(b)
IAS 1.104, IAS 16.73 e vii
IAS 1.54(c); CRR art 4(1)(115)
(Förvaltningsfastigheter)
Goodwill
IAS 1.104, IAS 40.79 d iv
IFRS 3.B67(d); CRR art 4(1)(113)
(Övriga immateriella tillgångar)
Other intangible assets
IAS 1.104, IAS 38.118 e vi
IAS 38.8,118
(Avsättningar eller (–) återföring av avsättningar)
Tax assets
IAS 37.59, 84, IAS 1.98 b f g