(a)

gross carrying amount of cash balance at central banks and other demand deposits;

(b)

gross carrying amount of debt securities;

(c)

gross carrying amount of loans and advances;

(d)

the fair value of derivatives classified as financial assets at the reference date for the calculation of the asset component, as long as the flows from such derivatives have been recognised during the financial year in the interest component;

(e)

carrying amount of tangible assets and intangible assets subject to lease.