4.6. Classification of financial assets and financial liabilities according to IFRS 9 and IAS 39
The tables below show the reconciliation between items of the statement of financial position and categories of financial assets and financial liabilities according to IFRS 9 as at 1 January 2018 and according to IAS 39 as at 31 December 2017:
Annual report
2018
2018
| Financial assets 01.01.2018 Classification under IFRS 9 |
Held for trading | Not held for trading, measured at fair value through profit or loss | Measured at fair value through OCI | Measured at amortized cost | Total carrying amount |
| Cash and balances with the Central Bank | – | – | – | 17 810 | 17 810 |
| Amounts due from banks | – | – | – | 5 233 | 5 233 |
| Hedging derivatives | – | 887 | – | – | 887 |
| Other derivative instruments | 1 699 | – | – | – | 1 699 |
| Securities | 431 | 4 690 | 47 223 | 6 180 | 58 524 |
| Loans and advances to customers | – | 1 070 | – | 199 393 | 200 463 |
| Other financial assets | – | – | – | 2 377 | 2 377 |
| TOTAL financial assets | 2 130 | 6 647 | 47 223 | 230 993 | 286 993 |
| Financial liabilities 01.01.2018 Classification under IFRS 9 |
Measured at fair value through profit or loss | Measured at amortized cost | Total carrying amount |
| Amounts due to the Central Bank | – | 6 | 6 |
| Amounts due to the banks | – | 4 558 | 4 558 |
| Hedging derivatives | 204 | – | 204 |
| Other derivative instruments | 2 536 | – | 2 536 |
| Amounts due to customers | – | 220 917 | 220 917 |
| Debt securities in issue | – | 23 932 | 23 932 |
| Subordinated liabilities | – | 1 720 | 1 720 |
| Other financial liabilities | – | 4 129 | 4 129 |
| TOTAL financial liabilities | 2 740 | 255 262 | 258 002 |
| Financial assets 31.12.2017 Classification under IAS 39 |
Held for trading | Designated at fair value through profit or loss | Held to maturity | Loans and receivables | Available for sale | Total carrying amount |
| Cash and balances with the Central Bank | – | – | – | 17 810 | – | 17 810 |
| Amounts due from banks | – | – | – | 5 233 | – | 5 233 |
| Hedging derivatives | – | 887 | – | – | – | 887 |
| Other derivative instruments | 1 711 | – | – | – | – | 1 711 |
| Securities | 431 | 8 157 | 1 812 | – | 43 675 | 54 075 |
| Loans and advances to customers | – | – | – | 205 628 | – | 205 628 |
| Other financial assets | – | – | – | 2 377 | – | 2 377 |
| TOTAL financial assets | 2 142 | 9 044 | 1 812 | 231 048 | 43 675 | 287 721 |
| Financial liabilities 01.01.2018 Classification under IFRS 9 |
Measured at fair value through profit or loss | Measured at amortized cost | Total carrying amount |
| Amounts due to the Central Bank | – | 6 | 6 |
| Amounts due to banks | – | 4 558 | 4 558 |
| Hedging derivatives | 204 | – | 204 |
| Other derivative instruments | 2 536 | – | 2 536 |
| Amounts due to customers | – | 220 917 | 220 917 |
| Debt securities in issue | – | 23 932 | 23 932 |
| Subordinated liabilities | – | 1 720 | 1 720 |
| Other financial liabilities | – | 4 129 | 4 129 |
| TOTAL financial liabilities | 2 740 | 255 262 | 258 002 |