Following the instructions laid down in Part A of this Annex, these amounts are reported at their carrying amount if the amount is related to assets of the reporting institution or at their fair value if related to collateral received.
La classification établie à l'article 129, paragraphe 1, dudit règlement est utilisée à cette fin et les codes “a”, “b”, “c”, “d”, “e”, “f” et “g” sont indiqués selon le cas.