D_CRRYNG_AMNT

This function derives the variable [simple_tooltip content='CRRYNG_AMNT; The carrying amount in accordance with Annex V to Implementing Regulation (EU) No 680/2014.']Carrying amount[/simple_tooltip] taking into account the [simple_tooltip content='ACCNTNG_CLSSFCTN; Accounting portfolio where the instrument is recorded in accordance with the accounting standard – IFRS or national GAAP – under Regulation (EU) 2015/534 (ECB/2015/13) applied by the observed agents legal entity.']Accounting classification[/simple_tooltip], the [simple_tooltip content='FV; Fair value as defined in IFRS 13.9.']Fair value[/simple_tooltip], the [simple_tooltip content='GRSS_CRRYNG_AMNT_E_INTRST; Gross carrying amount, as defined in IFRS 9 appendix A, excluding accrued interest']Gross carrying amount excluding accrued interest[/simple_tooltip], [simple_tooltip content='ACCRD_INTRST; The amount of accrued interest on loans at the reporting reference date as defined in Regulation (EU) No 1071/2013 (ECB/2013/33). In accordance with the general principle of accruals accounting, interest receivable on instruments should be subject to on-balance sheet recording as it accrues (i.e. on an accruals basis) rather than when it is actually received (i.e. on a cash basis).']Accrued interest[/simple_tooltip], [simple_tooltip content='FV_CHNG_HDG_ACCNTNG; Changes in the fair value of an instrument, which is a hedged item and measured at amortised cost, that are recognised in the carrying amount due to the application of hedge accounting (IFRS 9.6)']Fair value changes due to hedge accounting[/simple_tooltip] and [simple_tooltip content='ACCMLTD_IMPRMNT; The amount of loss allowances that are held against or are allocated to the instrument on the reporting reference date. This data attribute applies to instruments subject to impairment under the applied accounting standard. Under IFRS, the accumulated impairment relates to the following

amounts:

(i) loss allowance at an amount equal to 12-month expected

credit losses;

(ii) loss allowance at an amount equal to lifetime expected

credit losses.

Under GAAP, the accumulated impairment relates to the following

amounts:

(i) loss allowance at an amount equal to general allowances;

(ii) loss allowance at an amount equal to specific allowances.
']Accumulated impairment[/simple_tooltip]. In case the [simple_tooltip content='ACCNTNG_CLSSFCTN; Accounting portfolio where the instrument is recorded in accordance with the accounting standard – IFRS or national GAAP – under Regulation (EU) 2015/534 (ECB/2015/13) applied by the observed agents legal entity.']Accounting classification[/simple_tooltip] equals [simple_tooltip content='Financial assets held for trading in accordance with IFRS.']IFRS: Financial assets held for trading (2)[/simple_tooltip], [simple_tooltip content='Financial assets measured at fair value through profit and loss and designated as such upon initial recognition or subsequently in accordance with IFRS, except those classified as financial assets held for trading.']IFRS: Financial assets designated at fair value through profit or loss (4)[/simple_tooltip], [simple_tooltip content='Financial assets measured at fair value through other comprehensive income due to business model and cash-flows characteristics in accordance with IFRS.']IFRS: Financial assets at fair value through other comprehensive income (8)[/simple_tooltip] or [simple_tooltip content='Non-trading financial assets mandatorily at fair value through profit or loss in accordance with IFRS.']IFRS: Non-trading financial assets mandatorily at fair value through profit or loss (41)[/simple_tooltip] the return value is the [simple_tooltip content='FV; Fair value as defined in IFRS 13.9.']Fair value[/simple_tooltip]. In case the [simple_tooltip content='ACCNTNG_CLSSFCTN; Accounting portfolio where the instrument is recorded in accordance with the accounting standard – IFRS or national GAAP – under Regulation (EU) 2015/534 (ECB/2015/13) applied by the observed agents legal entity.']Accounting classification[/simple_tooltip] equals [simple_tooltip content='Financial assets measured at amortised cost in accordance with IFRS.']IFRS: Financial assets at amortised cost (6)[/simple_tooltip] or [simple_tooltip content='Cash balances at central banks and other demand deposits in accordance with IFRS.']IFRS: Cash balances at central banks and other demand deposits (14)[/simple_tooltip] the return value is the sum of [simple_tooltip content='GRSS_CRRYNG_AMNT_E_INTRST; Gross carrying amount, as defined in IFRS 9 appendix A, excluding accrued interest']Gross carrying amount excluding accrued interest[/simple_tooltip], [simple_tooltip content='ACCRD_INTRST; The amount of accrued interest on loans at the reporting reference date as defined in Regulation (EU) No 1071/2013 (ECB/2013/33). In accordance with the general principle of accruals accounting, interest receivable on instruments should be subject to on-balance sheet recording as it accrues (i.e. on an accruals basis) rather than when it is actually received (i.e. on a cash basis).']Accrued interest[/simple_tooltip], [simple_tooltip content='FV_CHNG_HDG_ACCNTNG; Changes in the fair value of an instrument, which is a hedged item and measured at amortised cost, that are recognised in the carrying amount due to the application of hedge accounting (IFRS 9.6)']Fair value changes due to hedge accounting[/simple_tooltip] minus [simple_tooltip content='ACCMLTD_IMPRMNT; The amount of loss allowances that are held against or are allocated to the instrument on the reporting reference date. This data attribute applies to instruments subject to impairment under the applied accounting standard. Under IFRS, the accumulated impairment relates to the following

amounts:

(i) loss allowance at an amount equal to 12-month expected

credit losses;

(ii) loss allowance at an amount equal to lifetime expected

credit losses.

Under GAAP, the accumulated impairment relates to the following

amounts:

(i) loss allowance at an amount equal to general allowances;

(ii) loss allowance at an amount equal to specific allowances.
']Accumulated impairment[/simple_tooltip].

Function ID

D_CRRYNG_AMNT

Description

Derivation of the carrying amount

Natural language

This function derives the variable Carrying amount taking into account the Accounting classification, the Fair value, the Gross carrying amount excluding accrued interest, Accrued interest, Fair value changes due to hedge accounting and Accumulated impairment. In case the Accounting classification equals IFRS: Financial assets held for trading (2), IFRS: Financial assets designated at fair value through profit or loss (4), IFRS: Financial assets at fair value through other comprehensive income (8) or IFRS: Non-trading financial assets mandatorily at fair value through profit or loss (41) the return value is the Fair value. In case the Accounting classification equals IFRS: Financial assets at amortised cost (6) or IFRS: Cash balances at central banks and other demand deposits (14) the return value is the sum of Gross carrying amount excluding accrued interest, Accrued interest, Fair value changes due to hedge accounting minus Accumulated impairment.

Expression

create function D_CRRYNG_AMNT (ACCNTNG_CLSSFCTN, FV, GRSS_CRRYNG_AMNT_E_INTRST, ACCRD_INTRST, FV_CHNG_HDG_ACCNTNG, ACCMLTD_IMPRMNT) {

returns (

if ACCNTNG_CLSSFCTN in (“2”, “4”, “8”, “41”) then FV
elseif ACCNTNG_CLSSFCTN in (“6”, “14”) then GRSS_CRRYNG_AMNT_E_INTRST + ACCRD_INTRSTACCMLTD_IMPRMNT + FV_CHNG_HDG_ACCNTNG
else null

) as integer

}