# Official Journal L 86/2015

| | ISSN 1977-0677 |
| --- | --- |
| Official Journal
  of the European Union | L 86 |
| | |
| English edition | Legislation | Volume 5831 March 2015 |

ISSN 1977-0677

Official Journal

of the European Union

L 86

English edition

Legislation

Volume 5831 March 2015

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| Contents | | II   Non-legislative acts | page |
| --- | --- | --- | --- |
| | | REGULATIONS |
| | * | Commission Delegated Regulation (EU) 2015/531 of 24 November 2014 supplementing Regulation (EU) No 508/2014 of the European Parliament and of the Council by identifying the costs eligible for support from the European Maritime and Fisheries Fund in order to improve hygiene, health, safety and working conditions of fishermen, protect and restore marine biodiversity and ecosystems, mitigate climate change and increase the energy efficiency of fishing vessels | 1 |
| | * | Commission Implementing Regulation (EU) 2015/532 of 30 March 2015 amending for the 228th time Council Regulation (EC) No 881/2002 imposing certain specific restrictive measures directed against certain persons and entities associated with the Al-Qaida network | 9 |
| | | Commission Implementing Regulation (EU) 2015/533 of 30 March 2015 establishing the standard import values for determining the entry price of certain fruit and vegetables | 11 |
| | * | Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) | 13 |
| | | DECISIONS |
| | * | Commission Decision (EU) 2015/535 of 27 March 2015 authorising the Kingdom of Denmark to ratify the Convention of 23 November 2007 on the International Recovery of Child Support and Other Forms of Family Maintenance
  (notified under document C(2015) 1994) | 152 |
| | * | Commission Implementing Decision (EU) 2015/536 of 27 March 2015 amending Annex II to Decision 2007/777/EC as regards the entry for the United States in the list of third countries or parts thereof from which the introduction of meat products and treated stomachs, bladders and intestines into the Union is authorised in relation to further outbreaks of highly pathogenic avian influenza in that country
  (notified under document C(2015) 1990)

   (
  1
  ) | 154 |

Contents

II   Non-legislative acts

page

REGULATIONS

*

Commission Delegated Regulation (EU) 2015/531 of 24 November 2014 supplementing Regulation (EU) No 508/2014 of the European Parliament and of the Council by identifying the costs eligible for support from the European Maritime and Fisheries Fund in order to improve hygiene, health, safety and working conditions of fishermen, protect and restore marine biodiversity and ecosystems, mitigate climate change and increase the energy efficiency of fishing vessels

1

*

Commission Implementing Regulation (EU) 2015/532 of 30 March 2015 amending for the 228th time Council Regulation (EC) No 881/2002 imposing certain specific restrictive measures directed against certain persons and entities associated with the Al-Qaida network

9

Commission Implementing Regulation (EU) 2015/533 of 30 March 2015 establishing the standard import values for determining the entry price of certain fruit and vegetables

11

*

Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)

13

DECISIONS

*

Commission Decision (EU) 2015/535 of 27 March 2015 authorising the Kingdom of Denmark to ratify the Convention of 23 November 2007 on the International Recovery of Child Support and Other Forms of Family Maintenance
  (notified under document C(2015) 1994)

(notified under document C(2015) 1994)

152

*

Commission Implementing Decision (EU) 2015/536 of 27 March 2015 amending Annex II to Decision 2007/777/EC as regards the entry for the United States in the list of third countries or parts thereof from which the introduction of meat products and treated stomachs, bladders and intestines into the Union is authorised in relation to further outbreaks of highly pathogenic avian influenza in that country
  (notified under document C(2015) 1990)

   (
  1
  )

(notified under document C(2015) 1990)

1

154

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| | (1)   Text with EEA relevance |

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(1)   Text with EEA relevance

1

| EN | Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
  The titles of all other Acts are printed in bold type and preceded by an asterisk. |
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EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.

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II Non-legislative acts

REGULATIONS

| 31.3.2015 | EN | Official Journal of the European Union | L 86/1 |
| --- | --- | --- | --- |

31.3.2015

EN

Official Journal of the European Union

L 86/1

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COMMISSION DELEGATED REGULATION (EU) 2015/531

of 24 November 2014

supplementing Regulation (EU) No 508/2014 of the European Parliament and of the Council by identifying the costs eligible for support from the European Maritime and Fisheries Fund in order to improve hygiene, health, safety and working conditions of fishermen, protect and restore marine biodiversity and ecosystems, mitigate climate change and increase the energy efficiency of fishing vessels

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 508/2014 of the European Parliament and of the Council of 15 May 2014 on the Maritime and Fisheries Fund and repealing Council Regulations (EC) No 2328/2003, (EC) No 861/2006, (EC) No 1198/2006 and (EC) No 791/2007 and Regulation (EU) No 1255/2011 of the European Parliament and of the Council (1), and in particular Articles 32(4), 40(4) and 41(10) thereof,

Whereas:

| (1) | In accordance with Regulation (EU) No 508/2014, the Commission is empowered to lay down specific rules on eligibility of costs relating to operations for the protection and restoration of marine biodiversity and ecosystems in the framework of sustainable fishing activities; on eligibility of costs for operations aimed at mitigating climate change and at improving energy efficiency of fishing vessels, and on eligibility of operations aimed at improving the hygiene, health, safety and working conditions for fishermen. |
| --- | --- |

(1)

In accordance with Regulation (EU) No 508/2014, the Commission is empowered to lay down specific rules on eligibility of costs relating to operations for the protection and restoration of marine biodiversity and ecosystems in the framework of sustainable fishing activities; on eligibility of costs for operations aimed at mitigating climate change and at improving energy efficiency of fishing vessels, and on eligibility of operations aimed at improving the hygiene, health, safety and working conditions for fishermen.

| (2) | All the provisions of this Regulation deal with aspects related to the eligibility of costs or operations, and two of them relate to operations involving investments on board vessels. Furthermore, all these measures have an impact on the form in which the fishing activity is carried out. Therefore, these provisions are closely linked. In order to ensure consistency between those provisions, and to facilitate a comprehensive view and a compact access to them by all Union residents, those provisions should be adopted within the same act. |
| --- | --- |

(2)

All the provisions of this Regulation deal with aspects related to the eligibility of costs or operations, and two of them relate to operations involving investments on board vessels. Furthermore, all these measures have an impact on the form in which the fishing activity is carried out. Therefore, these provisions are closely linked. In order to ensure consistency between those provisions, and to facilitate a comprehensive view and a compact access to them by all Union residents, those provisions should be adopted within the same act.

| (3) | The fishing activity is still one of the most dangerous occupations in the Union, with a significant number of accidents occurring on small scale fishing vessels. Accordingly, Council Directives 93/103/EC (2) and 92/29/EEC (3) set out minimum requirements for health and safety applicable to work on board fishing vessels, which should be implemented into national legislation. Regulation (EU) No 508/2014 provides for financing of certain investments in order to improve hygiene, health, safety and working conditions for fishermen, provided that they go beyond the requirements set out in Union and national legislation. It is therefore necessary to specify which costs related to such specific investments including training on health and information campaigns, can be funded under Regulation (EU) No 508/2014. |
| --- | --- |

(3)

The fishing activity is still one of the most dangerous occupations in the Union, with a significant number of accidents occurring on small scale fishing vessels. Accordingly, Council Directives 93/103/EC (2) and 92/29/EEC (3) set out minimum requirements for health and safety applicable to work on board fishing vessels, which should be implemented into national legislation. Regulation (EU) No 508/2014 provides for financing of certain investments in order to improve hygiene, health, safety and working conditions for fishermen, provided that they go beyond the requirements set out in Union and national legislation. It is therefore necessary to specify which costs related to such specific investments including training on health and information campaigns, can be funded under Regulation (EU) No 508/2014.

| (4) | The purchase and installation on board vessels of equipment aimed at reducing the emission of pollutants or green-house gases and increasing energy efficiency of fishing vessels can make a contribution to climate change objectives. The efficient operation of vessels can also result in a significant reduction of energy consumption. Article 41(1)(a) of Regulation (EU) No 508/2014 provides for the financing of investments in equipment or on board aimed at reducing the emission of pollutants or greenhouse gases and increasing the energy efficiency of fishing vessels, as well as investments in fishing gear provided that they do not undermine the selectivity of that fishing gear and energy efficiency audits and schemes. It is therefore necessary to further specify the costs that can be funded under the EMFF to promote those objectives. |
| --- | --- |

(4)

The purchase and installation on board vessels of equipment aimed at reducing the emission of pollutants or green-house gases and increasing energy efficiency of fishing vessels can make a contribution to climate change objectives. The efficient operation of vessels can also result in a significant reduction of energy consumption. Article 41(1)(a) of Regulation (EU) No 508/2014 provides for the financing of investments in equipment or on board aimed at reducing the emission of pollutants or greenhouse gases and increasing the energy efficiency of fishing vessels, as well as investments in fishing gear provided that they do not undermine the selectivity of that fishing gear and energy efficiency audits and schemes. It is therefore necessary to further specify the costs that can be funded under the EMFF to promote those objectives.

| (5) | Costs relating to operations contributing to the protection and restoration of marine biodiversity and ecosystems and compensation regimes in the framework of sustainable fishing activities should also be specified. These operations should encompass the basic principles underlying Green Infrastructure, as defined in the Commission Communication (4) on Green Infrastructure (5), which can make a significant contribution to the effective implementation of policies that seek to achieve their objectives in whole or in part through nature-based solutions. |
| --- | --- |

(5)

Costs relating to operations contributing to the protection and restoration of marine biodiversity and ecosystems and compensation regimes in the framework of sustainable fishing activities should also be specified. These operations should encompass the basic principles underlying Green Infrastructure, as defined in the Commission Communication (4) on Green Infrastructure (5), which can make a significant contribution to the effective implementation of policies that seek to achieve their objectives in whole or in part through nature-based solutions.

| (6) | Eligible costs relating to operations referred to in Article 32, Article 40(1) and Article 41(1)(a) of Regulation (EU) No 508/2014 have to comply with the conditions defined in its Article 11 which provides that operations increasing the fishing capacity of the vessel or equipment increasing the ability of a vessel to find the fish are ineligible for support under the EMFF. In order to preserve the incentive effect of the investments eligible under this regulation, costs relating to scheduled or preventive maintenance of any part of equipment which keep a device in working order should be excluded from funding under the EMFF. |
| --- | --- |

(6)

Eligible costs relating to operations referred to in Article 32, Article 40(1) and Article 41(1)(a) of Regulation (EU) No 508/2014 have to comply with the conditions defined in its Article 11 which provides that operations increasing the fishing capacity of the vessel or equipment increasing the ability of a vessel to find the fish are ineligible for support under the EMFF. In order to preserve the incentive effect of the investments eligible under this regulation, costs relating to scheduled or preventive maintenance of any part of equipment which keep a device in working order should be excluded from funding under the EMFF.

| (7) | As the period of eligibility for operations to be funded under the EMFF started on 1 January 2014, in order to allow for the prompt application of the measures provided for in this Regulation, in particular with regard to eligibility of costs, and to allow Member States to prepare and implement their operational programme under the EMFF, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union, |
| --- | --- |

(7)

As the period of eligibility for operations to be funded under the EMFF started on 1 January 2014, in order to allow for the prompt application of the measures provided for in this Regulation, in particular with regard to eligibility of costs, and to allow Member States to prepare and implement their operational programme under the EMFF, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union,

HAS ADOPTED THIS REGULATION:

CHAPTER I

GENERAL PROVISIONS

Article 1

Subject matter

This Regulation identifies:

| (a) | the types of operations eligible for support from the EMFF in order to improve hygiene, health, safety and working conditions for fishermen; |
| --- | --- |

(a)

the types of operations eligible for support from the EMFF in order to improve hygiene, health, safety and working conditions for fishermen;

| (b) | the costs eligible for support from the EMFF in order to protect and restore marine biodiversity and ecosystems and compensation regimes in the framework of sustainable fishing activities; |
| --- | --- |

(b)

the costs eligible for support from the EMFF in order to protect and restore marine biodiversity and ecosystems and compensation regimes in the framework of sustainable fishing activities;

| (c) | the costs eligible for support from the EMFF in order to improve the energy efficiency of fishing vessels and the mitigate the effects of climate change. |
| --- | --- |

(c)

the costs eligible for support from the EMFF in order to improve the energy efficiency of fishing vessels and the mitigate the effects of climate change.

CHAPTER II

COMMON PROVISIONS

Article 2

Excluded costs

1.   Scheduled or preventive maintenance costs of any part of equipment which keep a device in working order shall not be eligible for support under the EMFF on the basis of this Regulation.

2.   Only those costs necessary for and directly related to the installation of items as provided for under this Regulation shall be eligible for support under the EMFF.

CHAPTER III

COSTS RELATING TO THE IMPROVEMENT OF HYGIENE, HEALTH, SAFETY AND WORKING CONDITIONS FOR FISHERMEN

Article 3

Eligible operations on safety

For operations that are aimed at improving safety for fishermen on board fishing vessels in accordance with Article 32 of Regulation (EU) No 508/2014, the purchase and, if applicable, the installation of the following items are eligible for support under the EMFF:

| (a) | life-rafts; |
| --- | --- |

(a)

life-rafts;

| (b) | hydrostatic release units for life-rafts; |
| --- | --- |

(b)

hydrostatic release units for life-rafts;

| (c) | personal locator beacons such as Emergency Position Indicating Radio Beacon (‘EPIRB’) devices, which may be integrated into lifejackets and working clothes of fishermen; |
| --- | --- |

(c)

personal locator beacons such as Emergency Position Indicating Radio Beacon (‘EPIRB’) devices, which may be integrated into lifejackets and working clothes of fishermen;

| (d) | Personal Flotation Devices (‘PFD’), in particular immersion or survival suits, life buoys and jackets; |
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(d)

Personal Flotation Devices (‘PFD’), in particular immersion or survival suits, life buoys and jackets;

| (e) | distress flares; |
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(e)

distress flares;

| (f) | line throwing appliances; |
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(f)

line throwing appliances;

| (g) | man-overboard (‘MOB’) recovery systems; |
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(g)

man-overboard (‘MOB’) recovery systems;

| (h) | fire-fighting apparatus, such as fire extinguishers, fire blankets, fire and smoke detectors, breathing apparatus; |
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(h)

fire-fighting apparatus, such as fire extinguishers, fire blankets, fire and smoke detectors, breathing apparatus;

| (i) | fire protection doors; |
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(i)

fire protection doors;

| (j) | fuel tank shut-off valves; |
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(j)

fuel tank shut-off valves;

| (k) | gas detectors and gas alarm systems; |
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(k)

gas detectors and gas alarm systems;

| (l) | bilge pumps and alarms; |
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(l)

bilge pumps and alarms;

| (m) | equipment for radio and satellite communications; |
| --- | --- |

(m)

equipment for radio and satellite communications;

| (n) | watertight hatches and doors; |
| --- | --- |

(n)

watertight hatches and doors;

| (o) | guards on machinery, such as winches or net drums; |
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(o)

guards on machinery, such as winches or net drums;

| (p) | gangways and access ladders; |
| --- | --- |

(p)

gangways and access ladders;

| (q) | search, deck or emergency lighting; |
| --- | --- |

(q)

search, deck or emergency lighting;

| (r) | safety release mechanisms for cases where fishing gear catches an underwater obstruction; |
| --- | --- |

(r)

safety release mechanisms for cases where fishing gear catches an underwater obstruction;

| (s) | safety cameras and monitors; |
| --- | --- |

(s)

safety cameras and monitors;

| (t) | equipment and elements necessary to improve deck safety. |
| --- | --- |

(t)

equipment and elements necessary to improve deck safety.

Article 4

Eligible operations on health

For operations or the provision of equipment that are aimed at the improvement of the health conditions for fishermen on board fishing vessels in accordance with Article 32 of Regulation (EU) No 508/2014, the following actions are eligible for funding:

| (a) | the purchase and installation of first aid kits; |
| --- | --- |

(a)

the purchase and installation of first aid kits;

| (b) | the purchase of medicines and devices for urgent treatment on board; |
| --- | --- |

(b)

the purchase of medicines and devices for urgent treatment on board;

| (c) | the provision of telemedicine including e-technologies, equipment and medical imagery applied to distance consultation from the vessels; |
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(c)

the provision of telemedicine including e-technologies, equipment and medical imagery applied to distance consultation from the vessels;

| (d) | the provision of guides and manuals to improve health on-board; |
| --- | --- |

(d)

the provision of guides and manuals to improve health on-board;

| (e) | information campaigns to improve health on-board. |
| --- | --- |

(e)

information campaigns to improve health on-board.

Article 5

Eligible operations on hygiene

For operations or the provision of equipment that are aimed at the improvement of hygiene conditions for fishermen on board fishing vessels in accordance with Article 32 of Regulation (EU) No 508/2014, the purchase and, if applicable, the installation of the following items are eligible for support:

| (a) | sanitary facilities, such as toilet and washing facilities; |
| --- | --- |

(a)

sanitary facilities, such as toilet and washing facilities;

| (b) | kitchen facilities and equipment for food supplies storage; |
| --- | --- |

(b)

kitchen facilities and equipment for food supplies storage;

| (c) | water purification devices for potable water; |
| --- | --- |

(c)

water purification devices for potable water;

| (d) | cleaning equipment to keep sanitary conditions on board; |
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(d)

cleaning equipment to keep sanitary conditions on board;

| (e) | guides and manuals on the improvement of hygiene on board, including software tools. |
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(e)

guides and manuals on the improvement of hygiene on board, including software tools.

Article 6

Eligible operations on working conditions

For operations or the provision of equipment that are aimed at the improvement of working conditions on board fishing vessels in accordance with Article 32 of Regulation (EU) No 508/2014, the purchase and, if applicable, the installation of the following items are eligible for support:

| (a) | deck railings; |
| --- | --- |

(a)

deck railings;

| (b) | shelter deck structures and the modernisation of cabins with a view of providing protection from adverse weather conditions; |
| --- | --- |

(b)

shelter deck structures and the modernisation of cabins with a view of providing protection from adverse weather conditions;

| (c) | items relating to the improvement of cabin safety and to the provision of common areas for the crew; |
| --- | --- |

(c)

items relating to the improvement of cabin safety and to the provision of common areas for the crew;

| (d) | equipment to reduce heavy manual lifting, excluding machines directly related to the fishing operations such as winches; |
| --- | --- |

(d)

equipment to reduce heavy manual lifting, excluding machines directly related to the fishing operations such as winches;

| (e) | anti-slipping paint and rubber mats; |
| --- | --- |

(e)

anti-slipping paint and rubber mats;

| (f) | insulation equipment against noise, heat or cold, and equipment to improve ventilation; |
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(f)

insulation equipment against noise, heat or cold, and equipment to improve ventilation;

| (g) | working clothes and safety equipment such as waterproof safety boots, eyes and breathing protection, protective gloves and helmets, or protective equipment against falls; |
| --- | --- |

(g)

working clothes and safety equipment such as waterproof safety boots, eyes and breathing protection, protective gloves and helmets, or protective equipment against falls;

| (h) | emergency and safety warning signs; |
| --- | --- |

(h)

emergency and safety warning signs;

| (i) | risk analysis and assessments to identify the risks for fishermen both in port or in navigation in order to take measures to prevent or reduce risks; |
| --- | --- |

(i)

risk analysis and assessments to identify the risks for fishermen both in port or in navigation in order to take measures to prevent or reduce risks;

| (j) | guides and manuals on the improvement of working conditions on board. |
| --- | --- |

(j)

guides and manuals on the improvement of working conditions on board.

CHAPTER IV

COSTS RELATING TO THE PROTECTION AND RESTORATION OF MARINE BIODIVERSITY AND ECOSYSTEMS IN THE FRAMEWORK OF SUSTAINABLE FISHING ACTIVITIES

Article 7

Eligible costs for the collection of waste by fishermen

For operations relating to the collection of waste by fishermen from the sea, as referred to in Article 40(1)(a) of Regulation (EU) No 508/2014, costs relating to the following actions are eligible for support:

| (a) | the removal of lost fishing gear from the sea, in particular in order to combat ghost fishing; |
| --- | --- |

(a)

the removal of lost fishing gear from the sea, in particular in order to combat ghost fishing;

| (b) | the purchase and, if applicable, the installation of equipment on board for the collection and storage of litter; |
| --- | --- |

(b)

the purchase and, if applicable, the installation of equipment on board for the collection and storage of litter;

| (c) | the creation of schemes of waste collection for participating fishermen, including financial incentives; |
| --- | --- |

(c)

the creation of schemes of waste collection for participating fishermen, including financial incentives;

| (d) | the purchase and, if applicable, the installation of equipment based in fishing port facilities for the storage and recycling of litter; |
| --- | --- |

(d)

the purchase and, if applicable, the installation of equipment based in fishing port facilities for the storage and recycling of litter;

| (e) | communication, information, awareness raising campaigns, to encourage fishermen and other stakeholders to participate in projects to remove lost fishing gear; |
| --- | --- |

(e)

communication, information, awareness raising campaigns, to encourage fishermen and other stakeholders to participate in projects to remove lost fishing gear;

| (f) | training for fishermen and port agents. |
| --- | --- |

(f)

training for fishermen and port agents.

Article 8

Eligible costs for facilities intended to protect and enhance marine fauna and flora

1.   For operations relating to the construction, installation or modernisation of static or movable facilities in accordance with Article 40(1)(b) of Regulation (EU) No 508/2014, costs relating to the following actions are eligible for support:

| (a) | the purchase and, if applicable, the installation of facilities to protect marine areas from trawling; |
| --- | --- |

(a)

the purchase and, if applicable, the installation of facilities to protect marine areas from trawling;

| (b) | the purchase and, if applicable, the installation of facilities to restore degraded marine ecosystems; |
| --- | --- |

(b)

the purchase and, if applicable, the installation of facilities to restore degraded marine ecosystems;

| (c) | costs relating to preliminary work such as prospecting, scientific studies or evaluations; |
| --- | --- |

(c)

costs relating to preliminary work such as prospecting, scientific studies or evaluations;

| (d) | costs, in the outermost regions, relating to the purchase and, if applicable, the installation of anchored fish aggregating devices which contribute to sustainable and selective fishing, in accordance with Article 38(2) of Regulation (EU) No 508/2014. |
| --- | --- |

(d)

costs, in the outermost regions, relating to the purchase and, if applicable, the installation of anchored fish aggregating devices which contribute to sustainable and selective fishing, in accordance with Article 38(2) of Regulation (EU) No 508/2014.

2.   For operations referred to in paragraph 1, the following costs shall not be eligible:

| (a) | acquisition of a vessel to be submerged and used as an artificial reef; |
| --- | --- |

(a)

acquisition of a vessel to be submerged and used as an artificial reef;

| (b) | costs relating to the construction and maintenance of fish aggregating devices, except for costs provided for in paragraph 1(d). |
| --- | --- |

(b)

costs relating to the construction and maintenance of fish aggregating devices, except for costs provided for in paragraph 1(d).

Article 9

Eligible costs for the contribution to better management or conservation of marine biological resources

1.   For operations that are aimed at a better management or conservation of marine biological resources as referred to in Article 40(1)(c) of Regulation (EU) No 508/2014 and that comply with Article 38 of that Regulation costs relating to the purchase or, if applicable, the installation of the following items are eligible for support:

| (a) | circular hooks; |
| --- | --- |

(a)

circular hooks;

| (b) | acoustic deterrent devices on nets; |
| --- | --- |

(b)

acoustic deterrent devices on nets;

| (c) | turtle excluder devices (‘TEDs’); |
| --- | --- |

(c)

turtle excluder devices (‘TEDs’);

| (d) | streamer lines; |
| --- | --- |

(d)

streamer lines;

| (e) | other tools or devices proven efficient in preventing accidental catches of protected species; |
| --- | --- |

(e)

other tools or devices proven efficient in preventing accidental catches of protected species;

2.   In addition, costs relating to the following actions and projects are eligible for support:

| (a) | training for fishermen on better management or conservation of marine biological resources; |
| --- | --- |

(a)

training for fishermen on better management or conservation of marine biological resources;

| (b) | projects focussing on coastal habitats of importance for fish, birds and other organisms; |
| --- | --- |

(b)

projects focussing on coastal habitats of importance for fish, birds and other organisms;

| (c) | projects focusing on areas of importance for fish reproduction, such as coastal wetlands, may also be eligible. |
| --- | --- |

(c)

projects focusing on areas of importance for fish reproduction, such as coastal wetlands, may also be eligible.

3.   For the replacement of existing fishing gear with low impact fishing gear, costs related to fish pots and traps, jigging and hand-lining may be eligible for support.

Article 10

Eligible costs for the preparation of protection and management plans for fishery-related activities

For operations consisting in the preparation of protection and management plans for fishery-related activities, as referred to in Article 40(1)(d) of Regulation (EU) No 508/2014, costs relating to the following actions are eligible for support:

| (a) | carrying out studies, in particular for the monitoring and surveillance of species and habitats including mapping, and risk management; |
| --- | --- |

(a)

carrying out studies, in particular for the monitoring and surveillance of species and habitats including mapping, and risk management;

| (b) | mapping fishing activity and intensity and interactions with protected species and habitats; |
| --- | --- |

(b)

mapping fishing activity and intensity and interactions with protected species and habitats;

| (c) | consulting stakeholders during the preparation of management plans; |
| --- | --- |

(c)

consulting stakeholders during the preparation of management plans;

| (d) | developing and applying indicators for pressures and for impacts and performing conservation status assessments; |
| --- | --- |

(d)

developing and applying indicators for pressures and for impacts and performing conservation status assessments;

| (e) | training for fishermen and other persons working for or on behalf of the bodies responsible for the management of marine protected areas (‘MPAs’) relevant for the preparation of protection and management plans for fishery-related activities; |
| --- | --- |

(e)

training for fishermen and other persons working for or on behalf of the bodies responsible for the management of marine protected areas (‘MPAs’) relevant for the preparation of protection and management plans for fishery-related activities;

| (f) | demarcation of MPAs; |
| --- | --- |

(f)

demarcation of MPAs;

| (g) | surveillance including salaries of personnel involved in surveillance activities; |
| --- | --- |

(g)

surveillance including salaries of personnel involved in surveillance activities;

| (h) | carrying out publicity and awareness raising measures in relation to MPAs; |
| --- | --- |

(h)

carrying out publicity and awareness raising measures in relation to MPAs;

| (i) | assessing the impacts of the management plans on Natura 2000 areas and on the fisheries areas affected by the management plans. |
| --- | --- |

(i)

assessing the impacts of the management plans on Natura 2000 areas and on the fisheries areas affected by the management plans.

Article 11

Eligible costs for the management, restoration and monitoring of Natura 2000 sites and Marine Protected Areas

For operations relating to the management, restoration and monitoring of Natura 2000 sites and Marine Protected Areas and to increasing environmental awareness, as referred to in Article 40(1)(e), (f) and (g) of Regulation (EU) No 508/2014, costs related to the following actions are eligible for support:

| (a) | consultation of stakeholders during the preparation of management plans; |
| --- | --- |

(a)

consultation of stakeholders during the preparation of management plans;

| (b) | development and application of indicators for pressures/impacts and conservation status assessments; |
| --- | --- |

(b)

development and application of indicators for pressures/impacts and conservation status assessments;

| (c) | surveillance of Natura 2000 sites and MPAs; |
| --- | --- |

(c)

surveillance of Natura 2000 sites and MPAs;

| (d) | training for persons working for or on behalf of the bodies responsible for the management of Natura 2000 sites and MPAs; |
| --- | --- |

(d)

training for persons working for or on behalf of the bodies responsible for the management of Natura 2000 sites and MPAs;

| (e) | training of fishermen on conservation and restoration of marine ecosystems and related alternative activities such as eco-tourism in Natura 2000 sites and MPAs; |
| --- | --- |

(e)

training of fishermen on conservation and restoration of marine ecosystems and related alternative activities such as eco-tourism in Natura 2000 sites and MPAs;

| (f) | mapping fishing activity and monitoring its intensity and recording fishery interactions with protected species such as seals, sea turtles, dolphins, seabirds; |
| --- | --- |

(f)

mapping fishing activity and monitoring its intensity and recording fishery interactions with protected species such as seals, sea turtles, dolphins, seabirds;

| (g) | supporting the development of fisheries management measures in Natura 2000 sites and MPAs, such as IA studies and risk assessment, including actions fostering the improvement of their coherence; |
| --- | --- |

(g)

supporting the development of fisheries management measures in Natura 2000 sites and MPAs, such as IA studies and risk assessment, including actions fostering the improvement of their coherence;

| (h) | support to measures increasing environmental awareness, involving fishermen, with regard to the protection and restoration of marine biodiversity; |
| --- | --- |

(h)

support to measures increasing environmental awareness, involving fishermen, with regard to the protection and restoration of marine biodiversity;

| (i) | cooperation and networking of managers of Natura 2000 sites and MPAs. |
| --- | --- |

(i)

cooperation and networking of managers of Natura 2000 sites and MPAs.

Article 12

Eligible costs for the participation in other actions aimed at maintaining and enhancing biodiversity and ecosystem services

1.   For operations relating to the participation in other actions aimed at maintaining and enhancing biodiversity and ecosystem services as referred to in Article 40(1)(i) of Regulation (EU) No 508/2014, costs related to the following actions are eligible for support:

| (a) | costs relating to schemes to test novel monitoring techniques, and in particular:






  (i) | remote electronic monitoring systems, such as CCTV, for the monitoring and recording of incidental catches of protected species; |
| --- | --- | --- |

(a)

costs relating to schemes to test novel monitoring techniques, and in particular:

(i)

remote electronic monitoring systems, such as CCTV, for the monitoring and recording of incidental catches of protected species;

| (ii) | the recording of oceanographic data such as temperature, salinity, plankton, algae blooms or turbidity; |
| --- | --- |

(ii)

the recording of oceanographic data such as temperature, salinity, plankton, algae blooms or turbidity;

| (iii) | the mapping of invasive alien species (IAS); |
| --- | --- |

(iii)

the mapping of invasive alien species (IAS);

| (iv) | actions, including studies, to prevent and control the expansion of IAS; |
| --- | --- |

(iv)

actions, including studies, to prevent and control the expansion of IAS;

| (b) | financial incentives for the installation on board of automatic recording devices for monitoring and recording oceanographic data such as temperature, salinity, plankton, algae blooms or turbidity; |
| --- | --- |

(b)

financial incentives for the installation on board of automatic recording devices for monitoring and recording oceanographic data such as temperature, salinity, plankton, algae blooms or turbidity;

| (c) | costs for chartering of commercial fishing vessels for environmental observation at a rate proportional to the activity; |
| --- | --- |

(c)

costs for chartering of commercial fishing vessels for environmental observation at a rate proportional to the activity;

| (d) | costs for other scientific actions related to the mapping and assessment of marine and coastal ecosystems and their services. |
| --- | --- |

(d)

costs for other scientific actions related to the mapping and assessment of marine and coastal ecosystems and their services.

2.   For operations aiming at restoring specific marine and coastal habitats in support of sustainable fish stocks, as referred to in Article 40(1)(i) of Regulation (EU) No 508/2014, the following actions are eligible for support:

| (a) | actions reducing physical and chemical pollution; |
| --- | --- |

(a)

actions reducing physical and chemical pollution;

| (b) | actions reducing other physical pressures, including anthropogenic underwater noise that negatively affect biodiversity; |
| --- | --- |

(b)

actions reducing other physical pressures, including anthropogenic underwater noise that negatively affect biodiversity;

| (c) | positive conservation measures to protect and conserve flora and fauna, including the reintroduction of or stocking with native species, and applying Green Infrastructure principles referred to in the Commission Communication on Green Infrastructure (6); |
| --- | --- |

(c)

positive conservation measures to protect and conserve flora and fauna, including the reintroduction of or stocking with native species, and applying Green Infrastructure principles referred to in the Commission Communication on Green Infrastructure (6);

| (d) | actions to prevent, control or eliminate IAS. |
| --- | --- |

(d)

actions to prevent, control or eliminate IAS.

CHAPTER V

COSTS RELATING TO THE PROMOTION OF ENERGY EFFICIENCY AND THE MITIGATION OF CLIMATE CHANGE

Article 13

Eligible costs related to the hydrodynamic of the hull of the vessel

1.   For operations that are aimed at improving the hydrodynamics of the hull of the vessel in accordance with Article 41(1)(a) of Regulation (EU) No 508/2014, costs related to the following actions are eligible for support:

| (a) | investments on stability mechanisms such as bilge keels and bulbous bows that contribute to improving sea-keeping and stability; |
| --- | --- |

(a)

investments on stability mechanisms such as bilge keels and bulbous bows that contribute to improving sea-keeping and stability;

| (b) | costs related to the use of non-toxic antifouling such as copper coating in order to reduce friction; |
| --- | --- |

(b)

costs related to the use of non-toxic antifouling such as copper coating in order to reduce friction;

| (c) | costs relative to the steering gear, such as steering gear control systems and multiple rudders to reduce rudder activity depending on weather and sea-state conditions; |
| --- | --- |

(c)

costs relative to the steering gear, such as steering gear control systems and multiple rudders to reduce rudder activity depending on weather and sea-state conditions;

| (d) | tank testing in order to provide a basis for improving hydrodynamics. |
| --- | --- |

(d)

tank testing in order to provide a basis for improving hydrodynamics.

2.   Costs relating to basic hull maintenance shall not be eligible for funding under this Article.

Article 14

Eligible costs related to the improvement of the propulsion system of the vessel

For operations that are aimed at improving the propulsion system of the vessel in accordance with Article 41(1)(a) of Regulation (EU) No 508/2014, costs related to the purchase and, if necessary, the installation of the following items are eligible for support:

| (a) | energy efficient propellers including drive shafts; |
| --- | --- |

(a)

energy efficient propellers including drive shafts;

| (b) | catalysers; |
| --- | --- |

(b)

catalysers;

| (c) | energy efficient generators such as those using hydrogen, or natural gas; |
| --- | --- |

(c)

energy efficient generators such as those using hydrogen, or natural gas;

| (d) | renewable energy propulsion elements such as sails, kites, windmills, turbines, or solar panels; |
| --- | --- |

(d)

renewable energy propulsion elements such as sails, kites, windmills, turbines, or solar panels;

| (e) | bow thrusters; |
| --- | --- |

(e)

bow thrusters;

| (f) | conversion of engines to run on biofuels; |
| --- | --- |

(f)

conversion of engines to run on biofuels;

| (g) | econometers, fuel management systems and monitoring systems; |
| --- | --- |

(g)

econometers, fuel management systems and monitoring systems;

| (h) | investments in nozzles that improve the propulsion system. |
| --- | --- |

(h)

investments in nozzles that improve the propulsion system.

Article 15

Eligible costs related to investments in fishing gear and equipment

For investments in fishing gear and fishing equipment as referred to in Article 41(1)(a) of Regulation (EU) No 508/2014, costs relating to the following actions are eligible for support:

| (a) | change from towed gear to alternative gear; |
| --- | --- |

(a)

change from towed gear to alternative gear;

| (b) | towed gear modifications; |
| --- | --- |

(b)

towed gear modifications;

| (c) | investments in towed gear monitoring equipment. |
| --- | --- |

(c)

investments in towed gear monitoring equipment.

Article 16

Eligible costs related to investments aimed at the reduction of electricity or thermal energy consumption

For investments that are aimed at the reduction of electricity or thermal energy consumption in accordance with Article 41(1)(a) of Regulation (EU) No 508/2014, the following costs are eligible for support:

| (a) | investments to improve the refrigeration, freezing, or insulation systems for vessels under 18 m; |
| --- | --- |

(a)

investments to improve the refrigeration, freezing, or insulation systems for vessels under 18 m;

| (b) | investments to encourage the recycling of heat within the vessel involving the heat being recovered and reused for other auxiliary operations within the vessel. |
| --- | --- |

(b)

investments to encourage the recycling of heat within the vessel involving the heat being recovered and reused for other auxiliary operations within the vessel.

CHAPTER VI

FINAL PROVISIONS

Article 17

Entry into force

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 24 November 2014.

For the Commission

The President

Jean-Claude JUNCKER

---

(1)  OJ L 149, 20.5.2014, p. 1.

1

(2)  Council Directive 93/103/EC of 23 November 1993 concerning the minimum safety and health requirements for work on board fishing vessels (thirteenth individual Directive within the meaning of Article 16(1) of Directive 89/391/EEC) (OJ L 307, 13.12.1993, p. 1).

2

(3)  Council Directive 92/29/EEC of 31 March 1992 on the minimum safety and health requirements for improved medical treatment on board vessels (OJ L 113, 30.4.1992, p. 19).

3

(4)  Commission Communication, Green Infrastructure (GI) — Enhancing Europe's Natural Capital, Brussels, COM(2013) 249 final, 6.5.2013.

4

(5)  Green Infrastructure is a strategically planned network of natural and semi-natural areas with other environmental features designed and managed to deliver a wide range of ecosystem services. It incorporates green spaces (or blue if aquatic ecosystems are concerned) and other physical features in terrestrial (including coastal) and marine areas.

5

(6)  Commission Communication, Green Infrastructure (GI) — Enhancing Europe's Natural Capital, Brussels, COM(2013) 249 final, 6.5.2013.

6

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| 31.3.2015 | EN | Official Journal of the European Union | L 86/9 |
| --- | --- | --- | --- |

31.3.2015

EN

Official Journal of the European Union

L 86/9

---

COMMISSION IMPLEMENTING REGULATION (EU) 2015/532

of 30 March 2015

amending for the 228th time Council Regulation (EC) No 881/2002 imposing certain specific restrictive measures directed against certain persons and entities associated with the Al-Qaida network

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EC) No 881/2002 of 27 May 2002 imposing certain specific restrictive measures directed against certain persons and entities associated with the Al-Qaida network (1), and in particular Article 7(1)(a) and 7a(1) thereof,

Whereas:

| (1) | Annex I to Regulation (EC) No 881/2002 lists the persons, groups and entities covered by the freezing of funds and economic resources under that Regulation. |
| --- | --- |

(1)

Annex I to Regulation (EC) No 881/2002 lists the persons, groups and entities covered by the freezing of funds and economic resources under that Regulation.

| (2) | On 23 March 2015 the Sanctions Committee of the United Nations Security Council (UNSC) approved the addition of one person to the Al-Qaida Sanctions Committee's list of persons, groups and entities to whom the freezing of funds and economic resources should apply. |
| --- | --- |

(2)

On 23 March 2015 the Sanctions Committee of the United Nations Security Council (UNSC) approved the addition of one person to the Al-Qaida Sanctions Committee's list of persons, groups and entities to whom the freezing of funds and economic resources should apply.

| (3) | Annex I to Regulation (EC) No 881/2002 should therefore be updated accordingly. |
| --- | --- |

(3)

Annex I to Regulation (EC) No 881/2002 should therefore be updated accordingly.

| (4) | In order to ensure that the measures provided for in this Regulation are effective, it should enter into force immediately, |
| --- | --- |

(4)

In order to ensure that the measures provided for in this Regulation are effective, it should enter into force immediately,

HAS ADOPTED THIS REGULATION:

Article 1

Annex I to Regulation (EC) No 881/2002 is amended in accordance with the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 30 March 2015.

For the Commission,

On behalf of the President,

Head of the Service for Foreign Policy Instruments

---

(1)  OJ L 139, 29.5.2002, p. 9.

1

---

ANNEX

In Annex I to Regulation (EC) No 881/2002 the following entry shall be added under the heading ‘Natural persons’:

‘Aliaskhab Alibulatovich Kebekov (Алиaсхаб Алибулатович Кебеков) (alias: (a) Sheikh Abu Muhammad, (b) Ali Abu Muhammad, (c) Abu Muhammad Ali Al-Dagestani). Date of birth: 1.1.1972. Place of birth: Teletl Village, Shamilskiy District, Republic of Dagestan, Russian Federation. Nationality: Russian. Passport no.: 628605523 (Russian Foreign Travel Passport number, issued on 4.7.2006, issued in Federal Migration Service of the Russian Federation, expires on 16.7.2016). National identification no.: 8203883123 (Russian National Passport number issued on 16.7.2005, issued in Department of Internal Affairs (OVD), Kirovskiy District, Republic of Dagestan, the Russian Federation, expires on 1.1.2017). Address: Shosse Aeroporta, 5 Ap. 7 Makhachkala, Republic of Dagestan, Russian Federation. Other information: (a) Physical description: eye colour: brown; hair colour: grey; height: 170-175 cm; build: heavy, oval face, beard; (b) Father's name: Alibulat Kebekovich Kebekov, born in 1927; (c) Photo available for inclusion in the INTERPOL-UN Security Council Special Notice. Date of designation referred to in Article 2a(4)(b): 23.3.2015.’

---

| 31.3.2015 | EN | Official Journal of the European Union | L 86/11 |
| --- | --- | --- | --- |

31.3.2015

EN

Official Journal of the European Union

L 86/11

---

COMMISSION IMPLEMENTING REGULATION (EU) 2015/533

of 30 March 2015

establishing the standard import values for determining the entry price of certain fruit and vegetables

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (1),

Having regard to Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors (2), and in particular Article 136(1) thereof,

Whereas:

| (1) | Implementing Regulation (EU) No 543/2011 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in Annex XVI, Part A thereto. |
| --- | --- |

(1)

Implementing Regulation (EU) No 543/2011 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in Annex XVI, Part A thereto.

| (2) | The standard import value is calculated each working day, in accordance with Article 136(1) of Implementing Regulation (EU) No 543/2011, taking into account variable daily data. Therefore this Regulation should enter into force on the day of its publication in the Official Journal of the European Union, |
| --- | --- |

(2)

The standard import value is calculated each working day, in accordance with Article 136(1) of Implementing Regulation (EU) No 543/2011, taking into account variable daily data. Therefore this Regulation should enter into force on the day of its publication in the Official Journal of the European Union,

HAS ADOPTED THIS REGULATION:

Article 1

The standard import values referred to in Article 136 of Implementing Regulation (EU) No 543/2011 are fixed in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 30 March 2015.

For the Commission,

On behalf of the President,

Jerzy PLEWA

Director-General for Agriculture and Rural Development

---

(1)  OJ L 347, 20.12.2013, p. 671.

1

(2)  OJ L 157, 15.6.2011, p. 1.

2

---

ANNEX

Standard import values for determining the entry price of certain fruit and vegetables

| (EUR/100 kg) |
| --- |
| CN code | Third country code (1) | Standard import value |
| 0702 00 00 | IL | 135,3 |
| MA | 99,1 |
| TR | 123,0 |
| ZZ | 119,1 |
| 0707 00 05 | AL | 119,5 |
| MA | 176,1 |
| TR | 144,0 |
| ZZ | 146,5 |
| 0709 93 10 | MA | 128,2 |
| TR | 173,5 |
| ZZ | 150,9 |
| 0805 10 20 | EG | 47,3 |
| IL | 71,5 |
| MA | 54,4 |
| TN | 55,0 |
| TR | 67,0 |
| ZZ | 59,0 |
| 0805 50 10 | BO | 92,8 |
| TR | 45,8 |
| ZZ | 69,3 |
| 0808 10 80 | AR | 94,0 |
| BR | 90,5 |
| CL | 99,5 |
| CN | 105,5 |
| MK | 25,7 |
| US | 187,6 |
| ZA | 188,2 |
| ZZ | 113,0 |
| 0808 30 90 | AR | 120,2 |
| CL | 126,9 |
| CN | 71,3 |
| ZA | 124,0 |
| ZZ | 110,6 |

(EUR/100 kg)

CN code

Third country code (1)

Standard import value

0702 00 00

IL

135,3

MA

99,1

TR

123,0

ZZ

119,1

0707 00 05

AL

119,5

MA

176,1

TR

144,0

ZZ

146,5

0709 93 10

MA

128,2

TR

173,5

ZZ

150,9

0805 10 20

EG

47,3

IL

71,5

MA

54,4

TN

55,0

TR

67,0

ZZ

59,0

0805 50 10

BO

92,8

TR

45,8

ZZ

69,3

0808 10 80

AR

94,0

BR

90,5

CL

99,5

CN

105,5

MK

25,7

US

187,6

ZA

188,2

ZZ

113,0

0808 30 90

AR

120,2

CL

126,9

CN

71,3

ZA

124,0

ZZ

110,6

---

(1)  Nomenclature of countries laid down by Commission Regulation (EU) No 1106/2012 of 27 November 2012 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards the update of the nomenclature of countries and territories (OJ L 328, 28.11.2012, p. 7). Code ‘ZZ’ stands for ‘of other origin’.

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| 31.3.2015 | EN | Official Journal of the European Union | L 86/13 |
| --- | --- | --- | --- |

31.3.2015

EN

Official Journal of the European Union

L 86/13

---

REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK

of 17 March 2015

on reporting of supervisory financial information (ECB/2015/13)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (1), and in particular Article 4(1), Article 4(3), Article 6(2), Article 6(5)(d) and Article 10 thereof,

Having regard to Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17) (2), and in particular Article 21(1), Article 140 and Article 141(1) thereof,

Whereas:

| (1) | Credit institutions are subject to regular reporting requirements as set out in Regulation (EU) No 575/2013 of the European Parliament and of the Council (3) (also referred to herein as the ‘CRR’) and Commission Implementing Regulation (EU) No 680/2014 (4). The information reported is collected by the ECB under Decision ECB/2014/29 (5). This Regulation complements Decision ECB/2014/29 by further specifying the requirements concerning the reporting of supervisory financial information. |
| --- | --- |

(1)

Credit institutions are subject to regular reporting requirements as set out in Regulation (EU) No 575/2013 of the European Parliament and of the Council (3) (also referred to herein as the ‘CRR’) and Commission Implementing Regulation (EU) No 680/2014 (4). The information reported is collected by the ECB under Decision ECB/2014/29 (5). This Regulation complements Decision ECB/2014/29 by further specifying the requirements concerning the reporting of supervisory financial information.

| (2) | Implementing Regulation (EU) No 680/2014 lays down uniform requirements for all institutions subject to Regulation (EU) No 575/2013 in relation to supervisory reporting to competent authorities for specific areas set out in Article 1 of Implementing Regulation (EU) No 680/2014. One of these areas is financial information on a consolidated basis. Under Article 99(2) of Regulation (EU) No 575/2013, the reporting of supervisory financial information on a consolidated basis is mandatory for credit institutions that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 of the European Parliament and of the Council (6). The submission by national competent authorities (NCAs) to the ECB of the supervisory financial information mandatory under Implementing Regulation (EU) No 680/2014, concerning both significant and less significant supervised entities, currently takes place in accordance with Decision ECB/2014/29 and should continue unaffected, as it is not covered by the subject matter of this Regulation. |
| --- | --- |

(2)

Implementing Regulation (EU) No 680/2014 lays down uniform requirements for all institutions subject to Regulation (EU) No 575/2013 in relation to supervisory reporting to competent authorities for specific areas set out in Article 1 of Implementing Regulation (EU) No 680/2014. One of these areas is financial information on a consolidated basis. Under Article 99(2) of Regulation (EU) No 575/2013, the reporting of supervisory financial information on a consolidated basis is mandatory for credit institutions that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 of the European Parliament and of the Council (6). The submission by national competent authorities (NCAs) to the ECB of the supervisory financial information mandatory under Implementing Regulation (EU) No 680/2014, concerning both significant and less significant supervised entities, currently takes place in accordance with Decision ECB/2014/29 and should continue unaffected, as it is not covered by the subject matter of this Regulation.

| (3) | The exercise of the discretion to require credit institutions to use international accounting standards as applicable under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013 is outside the subject matter of this Regulation. Having regard to Article 150 of Regulation (EU) No 468/2014 (ECB/2014/17), previous decisions by NCAs concerning the exercise, or non-exercise, of this discretion should remain unaffected. |
| --- | --- |

(3)

The exercise of the discretion to require credit institutions to use international accounting standards as applicable under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013 is outside the subject matter of this Regulation. Having regard to Article 150 of Regulation (EU) No 468/2014 (ECB/2014/17), previous decisions by NCAs concerning the exercise, or non-exercise, of this discretion should remain unaffected.

| (4) | In accordance with Article 99(3) of Regulation (EU) No 575/2013, for credit institutions applying international accounting standards as applicable under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, the reporting of supervisory financial information on a consolidated basis requires a decision by the competent authority to extend this reporting. The ECB should also take a decision to extend the requirement to submit supervisory financial information to significant supervised groups applying Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013. |
| --- | --- |

(4)

In accordance with Article 99(3) of Regulation (EU) No 575/2013, for credit institutions applying international accounting standards as applicable under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, the reporting of supervisory financial information on a consolidated basis requires a decision by the competent authority to extend this reporting. The ECB should also take a decision to extend the requirement to submit supervisory financial information to significant supervised groups applying Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013.

| (5) | In accordance with Article 99(6) of Regulation (EU) No 575/2013, for credit institutions applying national accounting frameworks based on Council Directive 86/635/EEC (7), the reporting of supervisory financial information on a consolidated basis requires a previous decision by the competent authority to extend this reporting. The ECB should also take a decision to extend the requirement to submit supervisory financial information to significant supervised groups applying national accounting frameworks based on Directive 86/635/EEC. The European Banking Authority has been consulted in accordance with Article 99(6) of Regulation (EU) No 575/2013. |
| --- | --- |

(5)

In accordance with Article 99(6) of Regulation (EU) No 575/2013, for credit institutions applying national accounting frameworks based on Council Directive 86/635/EEC (7), the reporting of supervisory financial information on a consolidated basis requires a previous decision by the competent authority to extend this reporting. The ECB should also take a decision to extend the requirement to submit supervisory financial information to significant supervised groups applying national accounting frameworks based on Directive 86/635/EEC. The European Banking Authority has been consulted in accordance with Article 99(6) of Regulation (EU) No 575/2013.

| (6) | Implementing Regulation (EU) No 680/2014 lays down uniform requirements for supervisory reporting concerning the areas within its scope. Pursuant to Article 99(5) and (6) of Regulation (EU) No 575/2013, Implementing Regulation (EU) No 680/2014 only deals with supervisory financial information on a consolidated basis. Reporting of supervisory financial information on an individual basis is outside of its scope; therefore, competent authorities may impose requirements concerning the reporting of supervisory financial information on an individual basis. Having regard to the need to have comparable financial information for significant and less significant supervised entities, this Regulation should lay down the supervisory financial information that should be reported by significant and less significant supervised entities on an individual basis to NCAs. NCAs should thereafter submit this information to the ECB in accordance with Article 140(3) of Regulation (EU) No 468/2014 (ECB/2014/17). |
| --- | --- |

(6)

Implementing Regulation (EU) No 680/2014 lays down uniform requirements for supervisory reporting concerning the areas within its scope. Pursuant to Article 99(5) and (6) of Regulation (EU) No 575/2013, Implementing Regulation (EU) No 680/2014 only deals with supervisory financial information on a consolidated basis. Reporting of supervisory financial information on an individual basis is outside of its scope; therefore, competent authorities may impose requirements concerning the reporting of supervisory financial information on an individual basis. Having regard to the need to have comparable financial information for significant and less significant supervised entities, this Regulation should lay down the supervisory financial information that should be reported by significant and less significant supervised entities on an individual basis to NCAs. NCAs should thereafter submit this information to the ECB in accordance with Article 140(3) of Regulation (EU) No 468/2014 (ECB/2014/17).

| (7) | Pursuant to Article 40 of Directive 2013/36/EU of the European Parliament and of the Council (8), the competent authorities of host Member States may require that all credit institutions having branches within their territories report to them periodically on their activities in those host Member States. In accordance with Article 2(20) of Regulation (EU) No 468/2014 (ECB/2014/17), branches established in a participating Member State by a credit institution established in a non-participating Member State are supervised entities. Having regard to the need to have comparable financial information for significant supervised entities, this Regulation should lay down the information that should be reported by branches established in a participating Member State by a credit institution established in a non-participating Member State to NCAs. NCAs should thereafter submit this information to the ECB in accordance with Article 140(3) of Regulation (EU) No 468/2014 (ECB/2014/17). |
| --- | --- |

(7)

Pursuant to Article 40 of Directive 2013/36/EU of the European Parliament and of the Council (8), the competent authorities of host Member States may require that all credit institutions having branches within their territories report to them periodically on their activities in those host Member States. In accordance with Article 2(20) of Regulation (EU) No 468/2014 (ECB/2014/17), branches established in a participating Member State by a credit institution established in a non-participating Member State are supervised entities. Having regard to the need to have comparable financial information for significant supervised entities, this Regulation should lay down the information that should be reported by branches established in a participating Member State by a credit institution established in a non-participating Member State to NCAs. NCAs should thereafter submit this information to the ECB in accordance with Article 140(3) of Regulation (EU) No 468/2014 (ECB/2014/17).

| (8) | Article 6(4) of Regulation (EU) No 1024/2013 provides that the ECB shall have supervisory powers in respect of credit institutions, financial holding companies or mixed financial holding companies, or branches which are established in participating Member States of credit institutions established in non-participating Member States. Therefore, branches established in a participating Member State by a credit institution from a third country are not within the supervisory tasks conferred on the ECB. Consequently, these branches should not be subject to the reporting requirements in this Regulation. In addition, branches established in a participating Member State by a credit institution from another participating Member State should be excluded from these reporting requirements, because they are intended to be applied at the level of the supervised entity that has established the branch. |
| --- | --- |

(8)

Article 6(4) of Regulation (EU) No 1024/2013 provides that the ECB shall have supervisory powers in respect of credit institutions, financial holding companies or mixed financial holding companies, or branches which are established in participating Member States of credit institutions established in non-participating Member States. Therefore, branches established in a participating Member State by a credit institution from a third country are not within the supervisory tasks conferred on the ECB. Consequently, these branches should not be subject to the reporting requirements in this Regulation. In addition, branches established in a participating Member State by a credit institution from another participating Member State should be excluded from these reporting requirements, because they are intended to be applied at the level of the supervised entity that has established the branch.

| (9) | The requirements laid down in this Regulation concerning significant and less significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State, should be aimed at ensuring that these supervised entities report a common minimum set of information to NCAs and not at imposing uniform reporting requirements. It may be appropriate for NCAs to collect the necessary minimum information as part of a broader reporting framework which they establish in accordance with the relevant Union or national law and which also serves purposes other than supervisory purposes, such as statistical purposes. |
| --- | --- |

(9)

The requirements laid down in this Regulation concerning significant and less significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State, should be aimed at ensuring that these supervised entities report a common minimum set of information to NCAs and not at imposing uniform reporting requirements. It may be appropriate for NCAs to collect the necessary minimum information as part of a broader reporting framework which they establish in accordance with the relevant Union or national law and which also serves purposes other than supervisory purposes, such as statistical purposes.

| (10) | For the exercise of the ECB's tasks, it is necessary to receive financial information from less significant supervised groups, other than those that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with Article 6(2) of Regulation (EC) No 1606/2002. This Regulation should therefore lay down the supervisory financial information to be reported by such groups to NCAs. In particular, the formats, frequencies, reference dates and remittance periods and the time limits regarding submission of the information concerned should be specified. These requirements should be aimed at ensuring that such supervised groups report a common minimum set of information to NCAs and not at imposing uniform reporting requirements. |
| --- | --- |

(10)

For the exercise of the ECB's tasks, it is necessary to receive financial information from less significant supervised groups, other than those that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with Article 6(2) of Regulation (EC) No 1606/2002. This Regulation should therefore lay down the supervisory financial information to be reported by such groups to NCAs. In particular, the formats, frequencies, reference dates and remittance periods and the time limits regarding submission of the information concerned should be specified. These requirements should be aimed at ensuring that such supervised groups report a common minimum set of information to NCAs and not at imposing uniform reporting requirements.

| (11) | In accordance with Article 6(2) of Regulation (EU) No 1024/2013, and Article 21 of Regulation (EU) No 468/2014 (ECB/2014/17), both the ECB and NCAs are subject to an obligation to exchange information. Without prejudice to the ECB's power to directly receive information reported by credit institutions, or to have direct access to that information, on an ongoing basis, the NCAs should specifically provide the ECB with all information necessary for the purposes of carrying out the tasks conferred on the ECB by Regulation (EU) No 1024/2013. |
| --- | --- |

(11)

In accordance with Article 6(2) of Regulation (EU) No 1024/2013, and Article 21 of Regulation (EU) No 468/2014 (ECB/2014/17), both the ECB and NCAs are subject to an obligation to exchange information. Without prejudice to the ECB's power to directly receive information reported by credit institutions, or to have direct access to that information, on an ongoing basis, the NCAs should specifically provide the ECB with all information necessary for the purposes of carrying out the tasks conferred on the ECB by Regulation (EU) No 1024/2013.

| (12) | In accordance with Article 2(3) of Implementing Regulation (EU) No 680/2014, institutions may be allowed to use an accounting year that deviates from the calendar year for reporting supervisory financial information on a consolidated basis. This Regulation should also allow the use of an accounting year that deviates from the calendar year for such reporting. |
| --- | --- |

(12)

In accordance with Article 2(3) of Implementing Regulation (EU) No 680/2014, institutions may be allowed to use an accounting year that deviates from the calendar year for reporting supervisory financial information on a consolidated basis. This Regulation should also allow the use of an accounting year that deviates from the calendar year for such reporting.

| (13) | The ECB has conducted a public consultation on this Regulation and has analysed the potential costs and benefits, |
| --- | --- |

(13)

The ECB has conducted a public consultation on this Regulation and has analysed the potential costs and benefits,

HAS ADOPTED THIS REGULATION:

TITLE I

SUBJECT MATTER AND DEFINITIONS

Article 1

Subject matter

1.   This Regulation lays down requirements concerning reporting of supervisory financial information to be submitted to NCAs by:

| (a) | significant supervised groups applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof; |
| --- | --- |

(a)

significant supervised groups applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof;

| (b) | significant supervised groups, other than those referred to in point (a), which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof; |
| --- | --- |

(b)

significant supervised groups, other than those referred to in point (a), which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof;

| (c) | significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State; |
| --- | --- |

(c)

significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State;

| (d) | significant supervised groups regarding subsidiaries established in a non-participating Member State or a third country; |
| --- | --- |

(d)

significant supervised groups regarding subsidiaries established in a non-participating Member State or a third country;

| (e) | less significant supervised groups applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof; |
| --- | --- |

(e)

less significant supervised groups applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof;

| (f) | less significant supervised groups, other than those referred to in point (e), which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof; |
| --- | --- |

(f)

less significant supervised groups, other than those referred to in point (e), which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof;

| (g) | less significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State. |
| --- | --- |

(g)

less significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State.

2.   As an exception to Articles 7 and 14, supervised entities that have been given a waiver regarding the application of prudential requirements on an individual basis, in accordance with Article 7 or 10 of Regulation (EU) No 575/2013, shall not be required to report supervisory financial information in accordance with this Regulation.

3.   Where competent authorities, including the ECB, require institutions to comply with the obligations laid down in Parts Two to Four and Parts Six to Eight of Regulation (EU) No 575/2013 and in Title VII of Directive 2013/36/EU on a sub-consolidated basis in accordance with Article 11(5) of Regulation (EU) No 575/2013, those institutions shall comply with the requirements laid down in this Regulation on a sub-consolidated basis.

4.   NCAs and/or national central banks may use the data collected pursuant to this Regulation for any other tasks.

5.   This Regulation shall not affect the accounting standards applied by supervised groups and entities in their consolidated accounts or annual accounts, nor change the accounting standards applied for supervisory reporting. As supervised groups and entities apply different accounting standards, only information related to valuation rules, including methods for estimation of credit risk losses, which exist under the relevant accounting standards and are effectively applied by the corresponding supervised group or entity should be submitted. For these purposes, specific reporting templates are provided for supervised groups and entities applying national accounting frameworks based on Directive 86/635/EEC. Data points within the templates which are not applicable to the respective supervised entities do not have to be reported.

6.   Branches established in a participating Member State by a credit institution established in a non-participating Member State may submit the information that they are required to provide under this Regulation to the relevant NCA through the credit institution by which they were established.

Article 2

Definitions

For the purposes of this Regulation, the definitions contained in Regulation (EU) No 468/2014 (ECB/2014/17) shall apply, unless otherwise provided, together with the following definitions:

| (1) | ‘IAS’ and ‘IFRS’ mean ‘International Accounting Standards’ and ‘International Financial Reporting Standards’, as mentioned in Article 2 of Regulation (EC) No 1606/2002; |
| --- | --- |

(1)

‘IAS’ and ‘IFRS’ mean ‘International Accounting Standards’ and ‘International Financial Reporting Standards’, as mentioned in Article 2 of Regulation (EC) No 1606/2002;

| (2) | ‘subsidiary’ means a subsidiary as defined in Article 4(1)(16) of Regulation (EU) No 575/2013 and that is a credit institution within the meaning of Article 4(1)(1) of Regulation (EU) No 575/2013; |
| --- | --- |

(2)

‘subsidiary’ means a subsidiary as defined in Article 4(1)(16) of Regulation (EU) No 575/2013 and that is a credit institution within the meaning of Article 4(1)(1) of Regulation (EU) No 575/2013;

| (3) | ‘sub-group’ means a group whose parent undertaking is not itself a subsidiary of another institution authorised in the same participating Member State, or of a financial holding company or mixed financial holding company established in the same participating Member State; |
| --- | --- |

(3)

‘sub-group’ means a group whose parent undertaking is not itself a subsidiary of another institution authorised in the same participating Member State, or of a financial holding company or mixed financial holding company established in the same participating Member State;

| (4) | ‘consolidated basis’ means consolidated basis as defined in Article 4(1)(48) of Regulation (EU) No 575/2013; |
| --- | --- |

(4)

‘consolidated basis’ means consolidated basis as defined in Article 4(1)(48) of Regulation (EU) No 575/2013;

| (5) | ‘sub-consolidated basis’ means sub-consolidated basis as defined in Article 4(1)(49) of Regulation (EU) No 575/2013. |
| --- | --- |

(5)

‘sub-consolidated basis’ means sub-consolidated basis as defined in Article 4(1)(49) of Regulation (EU) No 575/2013.

Article 3

Change of status of a supervised entity or a supervised group

1.   For the purposes of this Regulation, a supervised entity or supervised group shall be classified as significant 18 months after a decision as referred to in Article 45(1) of Regulation (EU) 468/2014 (ECB/2014/17) has been notified to it. It shall report information in accordance with Title II of this Regulation as a significant supervised entity or significant supervised group on the first reference date which occurs after it has been classified as significant.

2.   For the purposes of this Regulation, a supervised entity or supervised group shall be classified as less significant when a decision as referred to in Article 46(1) of Regulation (EU) 468/2014 (ECB/2014/17) has been notified to it. Thereafter, it shall start to report information in accordance with Title III of this Regulation.

TITLE II

SIGNIFICANT SUPERVISED GROUPS AND ENTITIES

CHAPTER I

Significant supervised groups

Article 4

Format and frequency of reporting on a consolidated basis and reference dates and remittance dates for significant supervised groups applying IFRS for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013

In accordance with Article 99(3) of Regulation (EU) No 575/2013, significant supervised groups applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall report supervisory financial information as provided for in Articles 2, 3 and 10 of Implementing Regulation (EU) No 680/2014 on a consolidated basis. Sub-groups thereof applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting shall also report supervisory financial information as provided for in Articles 2, 3 and 10 of Implementing Regulation (EU) No 680/2014 on a consolidated basis.

Article 5

Format and frequency of reporting on a consolidated basis and reference dates and remittance dates for significant supervised groups applying national accounting frameworks based on Directive 86/635/EEC

In accordance with Article 99(6) of Regulation (EU) No 575/2013, significant supervised groups, other than those referred to in Article 4, which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof, shall report supervisory financial information as provided for in Articles 2, 3 and 11 of Implementing Regulation (EU) No 680/2014 on a consolidated basis.

CHAPTER II

Significant supervised entities

Article 6

Format and frequency of reporting on an individual basis for entities which are not part of a significant supervised group

1.   Significant supervised entities which are not part of a significant supervised group applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall report supervisory financial information to the relevant NCA on an individual basis. This shall also apply to branches established in a participating Member State by a credit institution established in a non-participating Member State.

2.   The supervisory financial reporting referred to in paragraph 1 shall include the information specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall take place with the frequency specified in that Article.

3.   Significant supervised entities, other than those referred to in paragraph 1, which are not part of a significant supervised group and are subject to national accounting frameworks based on Directive 86/635/EEC, including branches established in a participating Member State by a credit institution established in a non-participating Member State, shall report supervisory financial information to the relevant NCA.

4.   The supervisory financial reporting referred to in paragraph 3 shall include the information specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall take place with the frequency specified in that Article.

5.   The information specified in paragraphs 2 and 4 above shall only include information related to:

| (a) | assets, liabilities, equity, income and expenses that are recognised by the supervised entity under the applicable accounting standards; |
| --- | --- |

(a)

assets, liabilities, equity, income and expenses that are recognised by the supervised entity under the applicable accounting standards;

| (b) | off-balance sheet exposures and activities in which the supervised entity is involved; |
| --- | --- |

(b)

off-balance sheet exposures and activities in which the supervised entity is involved;

| (c) | transactions other than those specified in points (a) and (b) performed by the supervised entity; |
| --- | --- |

(c)

transactions other than those specified in points (a) and (b) performed by the supervised entity;

| (d) | valuation rules, including methods for estimation of credit risk losses, which exist under the applicable accounting standards and are effectively applied by the supervised entity. |
| --- | --- |

(d)

valuation rules, including methods for estimation of credit risk losses, which exist under the applicable accounting standards and are effectively applied by the supervised entity.

6.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2 and 4 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.

Article 7

Format and frequency of reporting on an individual basis for entities which are part of a significant supervised group

1.   Significant supervised entities applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are part of a significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis. Supervisory financial reporting by such entities shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex I.

2.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template that they intend to transmit.

3.   Significant supervised entities, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a significant supervised group shall report supervisory financial information to the relevant NCA.

4.   The supervisory financial reporting referred to in paragraph 3 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex I.

5.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

6.   The information specified in paragraphs 1, 2, 4, and 5 shall be reported as provided for in Article 6(5) of this Regulation.

7.   NCAs may collect the data to be submitted to the ECB specified in paragraphs 1, 2, 4, and 5 as part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.

Article 8

Reference dates and remittance dates for significant supervised entities

1.   The information concerning significant supervised entities specified in Articles 6 and 7 shall have the following reference dates:

| (a) | for quarterly reporting, 31 March, 30 June, 30 September and 31 December; |
| --- | --- |

(a)

for quarterly reporting, 31 March, 30 June, 30 September and 31 December;

| (b) | for semi-annual reporting, 30 June and 31 December; |
| --- | --- |

(b)

for semi-annual reporting, 30 June and 31 December;

| (c) | for annual reporting, 31 December. |
| --- | --- |

(c)

for annual reporting, 31 December.

2.   Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reference date.

3.   As an exception to paragraphs 1 and 2, where significant supervised entities are permitted to elaborate their annual accounts based on an accounting year that deviates from the calendar year, NCAs may adjust the reference dates to the accounting year-end. The adjusted reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Information referring to a period shall be reported cumulatively from the first day of the accounting year to the reference date.

4.   NCAs shall submit to the ECB the information concerning significant supervised entities specified in Articles 6 and 7 by close of business on the following remittance dates:

| (a) | for significant supervised entities which are not part of a significant supervised group, the 40th working day following the reference date to which it relates; |
| --- | --- |

(a)

for significant supervised entities which are not part of a significant supervised group, the 40th working day following the reference date to which it relates;

| (b) | for significant supervised entities which are part of a significant supervised group, the 55th working day following the reference date to which it relates. |
| --- | --- |

(b)

for significant supervised entities which are part of a significant supervised group, the 55th working day following the reference date to which it relates.

5.   NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet these deadlines.

CHAPTER III

Reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country

Article 9

Format and frequency of reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country

1.   Parent institutions in a participating Member State and institutions controlled by a parent financial holding company or a parent mixed financial holding company in a participating Member State shall ensure that supervisory financial information in respect of subsidiaries established in a non-participating Member State or a third country is reported on an individual basis to the relevant NCAs as follows:

| (a) | for significant supervised groups applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, at the highest level of consolidation within a participating Member State, supervisory financial reporting shall include the information specified in paragraph 1 of Annex II and shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014; |
| --- | --- |

(a)

for significant supervised groups applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, at the highest level of consolidation within a participating Member State, supervisory financial reporting shall include the information specified in paragraph 1 of Annex II and shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014;

| (b) | for significant supervised groups, other than those referred to above, which are subject to national accounting frameworks based on Directive 86/635/EEC at the highest level of consolidation within a participating Member State, supervisory financial reporting shall include the information specified in paragraph 2 of Annex II and shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014. |
| --- | --- |

(b)

for significant supervised groups, other than those referred to above, which are subject to national accounting frameworks based on Directive 86/635/EEC at the highest level of consolidation within a participating Member State, supervisory financial reporting shall include the information specified in paragraph 2 of Annex II and shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014.

2.   As an exception to paragraph 1, parent undertakings referred to in that paragraph shall not report financial information concerning subsidiaries the assets of which have a total value of EUR 3 billion or less. For this purpose, the total value of the assets shall be determined on the basis of the criteria provided in Part IV Title 3 of Regulation (EU) No 468/2014 (ECB/2014/17).

3.   When an update of the list of supervised entities, in accordance with Part IV, Title 2, Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a subsidiary exceeds EUR 3 billion, a subsidiary shall be included in the information to be reported in accordance with paragraph 1 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a subsidiary is below or equal to EUR 3 billion, the parent undertaking shall start to report information in accordance with paragraph 2 on the first reference date which occurs after the publication of the updated list of supervised entities.

Article 10

Reference dates and remittance dates for reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country

1.   The information specified in Article 9 shall be collected with the same reference dates as supervisory financial information concerning the related significant supervised group. Information referring to a period shall be reported cumulatively from the first day of the accounting year used for reporting financial information to the reference date.

2.   NCAs shall submit to the ECB information concerning subsidiaries established in a non-participating Member State or a third country as specified in Article 9 by close of business of the 55th working day following the reference date to which it relates.

3.   NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet this deadline.

TITLE III

LESS SIGNIFICANT SUPERVISED GROUPS AND ENTITIES

CHAPTER I

Less significant supervised groups

Article 11

Format and frequency of reporting on a consolidated basis for less significant supervised groups

1.   Less significant supervised groups applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof, shall report supervisory financial information to the relevant NCA on a consolidated basis.

2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 1 of Annex I.

3.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

4.   Less significant supervised groups, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC shall report supervisory financial information to the relevant NCA. That supervisory financial reporting shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I.

5.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

6.   As an exception to paragraphs 4 and 5 supervisory financial reporting concerning less significant supervised groups the assets of which have a total value of EUR 3 billion or less shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraph 4 of this Article. For this purpose, the total value of the assets of supervised groups shall be the value used for determining whether or not a supervised entity is significant on the basis of its size, in accordance with Part IV Title III of Regulation (EU) No 468/2014 (ECB/2014/17).

7.   When an update of the list of supervised entities, in accordance with Part IV Title II Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a less significant supervised group exceeds EUR 3 billion, that group shall start to report information in accordance with paragraphs 4 and 5 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a less significant supervised group is below or equal to EUR 3 billion, that group shall start to report information in accordance with paragraph 6 on the first reference date which occurs after the publication of the updated list of supervised entities.

8.   The information specified in paragraphs 2, 3, 4, 5, and 6 shall be reported as provided for in Article 6(5) of this Regulation.

9.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 4, 5, and 6 as part of a broader reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.

Article 12

Reference dates and remittance dates for less significant supervised groups

1.   The information concerning less significant supervised groups specified in Article 11 shall have the following reference dates:

| (a) | for quarterly reporting, 31 March, 30 June, 30 September and 31 December; |
| --- | --- |

(a)

for quarterly reporting, 31 March, 30 June, 30 September and 31 December;

| (b) | for semi-annual reporting, 30 June and 31 December; |
| --- | --- |

(b)

for semi-annual reporting, 30 June and 31 December;

| (c) | for annual reporting, 31 December. |
| --- | --- |

(c)

for annual reporting, 31 December.

2.   Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reference date.

3.   As an exception to paragraphs 1 and 2, where less significant supervised groups are permitted by NCAs to report their supervisory financial information based on an accounting year that deviates from the calendar year, NCAs may adjust the reference dates to the accounting year-end. The adjusted reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Information referring to a period shall be reported cumulatively covering the period from the first day of the accounting year to the reference date.

4.   NCAs shall submit to the ECB the information specified in Article 11 by close of business on the following remittance dates:

| (a) | for less significant supervised groups, including sub-groups, reporting on a consolidated basis, the 55th working day following the reference date to which it relates; |
| --- | --- |

(a)

for less significant supervised groups, including sub-groups, reporting on a consolidated basis, the 55th working day following the reference date to which it relates;

| (b) | for less significant supervised groups reporting on a sub-consolidated basis pursuant to Article 1(3), the 65th working day following the reference date to which it relates. |
| --- | --- |

(b)

for less significant supervised groups reporting on a sub-consolidated basis pursuant to Article 1(3), the 65th working day following the reference date to which it relates.

5.   NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet these deadlines.

CHAPTER II

Less significant supervised entities

Article 13

Format and frequency of reporting on an individual basis for less significant supervised entities which are not part of a group

1.   Less significant supervised entities applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are not part of a supervised group, including branches established in a participating Member State by a credit institution established in a non-participating Member State, shall report supervisory financial information to the relevant NCA on an individual basis.

2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 1 of Annex I.

3.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

4.   Less significant supervised entities, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and which are not part of a supervised group, including branches established in a participating Member State by a credit institution established in a non-participating Member State, shall report supervisory financial information to the relevant NCA.

5.   The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I.

6.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

7.   Paragraphs 2, 3, 5 and 6 shall be subject to the following exceptions:

| (a) | supervisory financial reporting concerning less significant supervised credit institutions the assets of which have a total value of less than EUR 3 billion shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraphs 2, 3, 5 or 6; |
| --- | --- |

(a)

supervisory financial reporting concerning less significant supervised credit institutions the assets of which have a total value of less than EUR 3 billion shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraphs 2, 3, 5 or 6;

| (b) | a branch established in a participating Member State by a credit institution established in a non-participating Member State shall not be included in the reporting of supervisory financial information if the total value of its assets is below EUR 3 billion. |
| --- | --- |

(b)

a branch established in a participating Member State by a credit institution established in a non-participating Member State shall not be included in the reporting of supervisory financial information if the total value of its assets is below EUR 3 billion.

8.   For the purposes of paragraph 7, the total value of the assets of the supervised entity shall be the value used for determining whether or not a supervised entity is significant on the basis of its size, in accordance with Part IV Title III of Regulation (EU) No 468/2014 (ECB/2014/17).

9.   When an update of the list of supervised entities, in accordance with Part IV Title II Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a less significant supervised entity exceeds EUR 3 billion, that entity shall start to report information in accordance with paragraphs 2, 3, 5 and 6 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a less significant supervised entity is below or equal to EUR 3 billion, that entity shall start to report information in accordance with paragraph 7 on the first reference date which occurs after the publication of the updated list of supervised entities.

10.   The information specified in paragraphs 2, 3, 5, 6, and 7 shall be reported as provided for in Article 6(5) of this Regulation.

11.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.

Article 14

Format and frequency of reporting on an individual basis for entities which are part of a less significant supervised group

1.   Less significant supervised entities applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are part of a less significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis.

2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex II.

3.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

4.   Less significant supervised entities, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a less significant supervised group shall report supervisory financial information to the relevant NCA.

5.   The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex II.

6.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

7.   As an exception to paragraphs 2, 3, 5 and 6 supervisory financial reporting of less significant supervised entities the assets of which have a total value of less than EUR 3 billion shall include the information specified in Annex III. For this purpose, the total value of the assets of the supervised entity shall be the value used for determining whether or not a supervised entity is significant on the basis of its size, in accordance with Part IV Title III of Regulation (EU) No 468/2014 (ECB/2014/17).

8.   When an update of the list of supervised entities, in accordance with Part IV Title II Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a less significant supervised entity exceeds EUR 3 billion, that entity shall start to report information in accordance with paragraphs 2, 3, 5 and 6 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a less significant supervised entity is below or equal to EUR 3 billion, that entity shall start to report information in accordance with paragraph 7 on the first reference date which occurs after the publication of the updated list of supervised entities.

9.   The information specified in paragraphs 2, 3, 5, 6 and 7 shall be reported as provided for in Article 6(5) of this Regulation.

10.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.

Article 15

Reference dates and remittance dates for less significant supervised entities

1.   The information concerning less significant supervised entities specified in Articles 13 and 14 shall have the following reference dates:

| (a) | for quarterly reporting, 31 March, 30 June, 30 September and 31 December; |
| --- | --- |

(a)

for quarterly reporting, 31 March, 30 June, 30 September and 31 December;

| (b) | for semi-annual reporting, 30 June and 31 December; |
| --- | --- |

(b)

for semi-annual reporting, 30 June and 31 December;

| (c) | for annual reporting, 31 December. |
| --- | --- |

(c)

for annual reporting, 31 December.

2.   Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reference date.

3.   As an exception to paragraphs 1 and 2, where less significant supervised entities are permitted by NCAs to report their supervisory financial information based on an accounting year that deviates from the calendar year, NCAs may adjust the reference dates to the accounting year-end. The adjusted reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Data referring to a period shall be reported cumulatively from the first day of the accounting year to the reference date.

4.   NCAs shall submit to the ECB the supervisory financial information concerning less significant supervised entities specified in Articles 13 and 14 by close of business on the following remittance dates:

| (a) | for less significant supervised entities which are not part of a supervised group, the 55th working day following the reference date to which it relates; |
| --- | --- |

(a)

for less significant supervised entities which are not part of a supervised group, the 55th working day following the reference date to which it relates;

| (b) | for less significant supervised entities which are part of a less significant supervised group, the 65th working day following the reference date to which it relates. |
| --- | --- |

(b)

for less significant supervised entities which are part of a less significant supervised group, the 65th working day following the reference date to which it relates.

5.   NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet these deadlines.

TITLE IV

DATA QUALITY AND IT LANGUAGE

Article 16

Data quality checks

NCAs shall monitor and ensure the quality and reliability of the information submitted to the ECB. For these purposes, NCAs shall follow the specifications in Articles 4 and 5 of Decision ECB/2014/29.

Article 17

IT language for the transmission of information from national competent authorities to the ECB

NCAs shall transmit the information specified in this Regulation in accordance with the eXtensible Business Reporting Language taxonomy in order to provide a uniform technical format for the exchange of data specified by Implementing Regulation (EU) No 680/2014. For these purposes, NCAs shall follow the specifications set out in Article 6 of Decision ECB/2014/29.

TITLE V

TRANSITIONAL AND FINAL PROVISIONS

Article 18

First reporting reference dates

1.   31 December 2015 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:

| (a) | significant supervised groups; |
| --- | --- |

(a)

significant supervised groups;

| (b) | significant supervised entities which are not part of a supervised group. |
| --- | --- |

(b)

significant supervised entities which are not part of a supervised group.

2.   30 June 2016 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:

| (a) | significant supervised entities which are part of a supervised group; |
| --- | --- |

(a)

significant supervised entities which are part of a supervised group;

| (b) | subsidiaries of significant supervised groups established in a non-participating Member State or a third country. |
| --- | --- |

(b)

subsidiaries of significant supervised groups established in a non-participating Member State or a third country.

3.   30 June 2017 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:

| (a) | less significant supervised groups; |
| --- | --- |

(a)

less significant supervised groups;

| (b) | less significant supervised entities. |
| --- | --- |

(b)

less significant supervised entities.

Article 19

Transitional provisions

Decisions taken by NCAs regarding the reporting by significant supervised groups and entities of supervisory financial information covered by the subject matter of this Regulation shall remain unaffected for all reference dates prior to the first reporting reference dates specified in Article 18.

Article 20

Final provision

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

The Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.

Done at Frankfurt am Main, 17 March 2015.

For the Governing Council of the ECB

The President of the ECB

Mario DRAGHI

---

(1)  OJ L 287, 29.10.2013, p. 63.

1

(2)  OJ L 141, 14.5.2014, p. 1.

2

(3)  Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).

3

(4)  Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1).

4

(5)  Decision ECB/2014/29 of the European Central Bank of 2 July 2014 on the provision to the European Central Bank of supervisory data reported to the national competent authorities by the supervised entities pursuant to Commission Implementing Regulation (EU) No 680/2014 (OJ L 214, 19.7.2014, p. 34).

5

(6)  Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).

6

(7)  Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).

7

(8)  Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338).

8

---

ANNEX I

Simplified supervisory financial reporting

| 1. | For supervised groups and supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) No 680/2014 listed in Table 1. |
| --- | --- |

1.

For supervised groups and supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) No 680/2014 listed in Table 1.

| 2. | For supervised groups and supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) No 680/2014 listed in Table 2. |
| --- | --- |

2.

For supervised groups and supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) No 680/2014 listed in Table 2.

| 3. | The information in paragraphs 1 and 2 is reported in accordance with the instructions in Annex V to Implementing Regulation (EU) No 680/2014. |
| --- | --- |

3.

The information in paragraphs 1 and 2 is reported in accordance with the instructions in Annex V to Implementing Regulation (EU) No 680/2014.

| 4. | Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for supervised groups, whereas template 40.1 in Table 1 and 2 is provided for supervised groups and supervised entities that are not part of a group. |
| --- | --- |

4.

Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for supervised groups, whereas template 40.1 in Table 1 and 2 is provided for supervised groups and supervised entities that are not part of a group.

| 5. | For the purpose of calculating the threshold mentioned in Part 2 of Tables 1 and 2 in this Annex, Article 5(a)(4) of Implementing Regulation (EU) 680/2014 applies. |
| --- | --- |

5.

For the purpose of calculating the threshold mentioned in Part 2 of Tables 1 and 2 in this Annex, Article 5(a)(4) of Implementing Regulation (EU) 680/2014 applies.

Table 1

| Template number | Name of the template or of the group of templates |
| --- | --- |
| PART 1 [QUARTERLY FREQUENCY] |
| Balance sheet statement [Statement of financial position] |
| 1.1 | Balance sheet statement: assets |
| 1.2 | Balance sheet statement: liabilities |
| 1.3 | Balance sheet statement: equity |
| 2 | Statement of profit or loss |
| Breakdown of financial assets by instrument and by counterparty sector |
| 4.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
| 4.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
| 4.3 | Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets |
| 4.4 | Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments |
| 4.5 | Subordinated financial assets |
| 5 | Breakdown of loans and advances by product |
| 6 | Breakdown of loans and advances to non-financial corporations by NACE codes |
| Breakdown of financial liabilities |
| 8.1 | Breakdown of financial liabilities by product and by counterparty sector |
| 8.2 | Subordinated financial liabilities |
| Loan commitments, financial guarantees and other commitments |
| 9.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
| 9.2 | Loan commitments, financial guarantees and other commitments received |
| 10 | Derivatives — trading |
| Derivatives — hedge accounting |
| 11.1 | Derivatives — hedge accounting: breakdown by type of risk and type of hedge |
| 12 | Movements in allowances for credit losses and impairment of equity instruments |
| Collateral and guarantees received |
| 13.1 | Breakdown of loans and advances by collateral and guarantees |
| 13.2 | Collateral obtained by taking possession during the period [held at the reporting date] |
| 13.3 | Collateral obtained by taking possession [tangible assets] accumulated |
| 14 | Fair value hierarchy: financial instruments at fair value |
| Breakdown of selected statement of profit or loss items |
| 16.1 | Interest income and expenses by instrument and counterparty sector |
| 16.3 | Gains or losses on financial assets and liabilities held for trading by instrument |
| Reconciliation between accounting and CRR scope of consolidation: balance Sheet |
| 17.1 | Reconciliation between accounting and CRR scope of consolidation: assets |
| 17.2 | Reconciliation between accounting and CRR scope of consolidation: off-balance sheet exposures — loan commitments, financial guarantees and other commitments given |
| 17.3 | Reconciliation between accounting and CRR scope of consolidation: liabilities |
| 18 | Performing and non-performing exposures |
| 19 | Forborne exposures |
| PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] |
| Geographical breakdown |
| 20.4 | Geographical breakdown of assets by residence of the counterparty |
| 20.5 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
| 20.6 | Geographical breakdown of liabilities by residence of the counterparty |
| PART 4 [ANNUAL] |
| Group structure |
| 40.1 | Group structure: ‘entity-by-entity’ |

Template number

Name of the template or of the group of templates

PART 1 [QUARTERLY FREQUENCY]

Balance sheet statement [Statement of financial position]

1.1

Balance sheet statement: assets

1.2

Balance sheet statement: liabilities

1.3

Balance sheet statement: equity

2

Statement of profit or loss

Breakdown of financial assets by instrument and by counterparty sector

4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3

Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets

4.4

Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments

4.5

Subordinated financial assets

5

Breakdown of loans and advances by product

6

Breakdown of loans and advances to non-financial corporations by NACE codes

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

Loan commitments, financial guarantees and other commitments

9.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

9.2

Loan commitments, financial guarantees and other commitments received

10

Derivatives — trading

Derivatives — hedge accounting

11.1

Derivatives — hedge accounting: breakdown by type of risk and type of hedge

12

Movements in allowances for credit losses and impairment of equity instruments

Collateral and guarantees received

13.1

Breakdown of loans and advances by collateral and guarantees

13.2

Collateral obtained by taking possession during the period [held at the reporting date]

13.3

Collateral obtained by taking possession [tangible assets] accumulated

14

Fair value hierarchy: financial instruments at fair value

Breakdown of selected statement of profit or loss items

16.1

Interest income and expenses by instrument and counterparty sector

16.3

Gains or losses on financial assets and liabilities held for trading by instrument

Reconciliation between accounting and CRR scope of consolidation: balance Sheet

17.1

Reconciliation between accounting and CRR scope of consolidation: assets

17.2

Reconciliation between accounting and CRR scope of consolidation: off-balance sheet exposures — loan commitments, financial guarantees and other commitments given

17.3

Reconciliation between accounting and CRR scope of consolidation: liabilities

18

Performing and non-performing exposures

19

Forborne exposures

PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]

Geographical breakdown

20.4

Geographical breakdown of assets by residence of the counterparty

20.5

Geographical breakdown of off-balance sheet exposures by residence of the counterparty

20.6

Geographical breakdown of liabilities by residence of the counterparty

PART 4 [ANNUAL]

Group structure

40.1

Group structure: ‘entity-by-entity’

Table 2

| Template number | Name of the template or of the group of templates |
| --- | --- |
| PART 1 [QUARTERLY FREQUENCY] |
| Balance sheet statement [Statement of financial position] |
| 1.1 | Balance sheet statement: assets |
| 1.2 | Balance sheet statement: liabilities |
| 1.3 | Balance sheet statement: equity |
| 2 | Statement of profit or loss |
| Breakdown of financial assets by instrument and by counterparty sector |
| 4.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
| 4.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
| 4.3 | Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets |
| 4.4 | Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments |
| 4.5 | Subordinated financial assets |
| 4.6 | Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
| 4.7 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss |
| 4.8 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
| 4.9 | Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method |
| 4.10 | Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
| 5 | Breakdown of loans and advances by product |
| 6 | Breakdown of loans and advances to non-financial corporations by NACE codes |
| Breakdown of financial liabilities |
| 8.1 | Breakdown of financial liabilities by product and by counterparty sector |
| 8.2 | Subordinated financial liabilities |
| Loan commitments, financial guarantees and other commitments |
| 9.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
| 9.2 | Loan commitments, financial guarantees and other commitments received |
| 10 | Derivatives — trading |
| Derivatives — hedge accounting |
| 11.2 | Derivatives — hedge accounting under national GAAP: breakdown by type of risk |
| 12 | Movements in allowances for credit losses and impairment of equity instruments |
| Collateral and guarantees received |
| 13.1 | Breakdown of loans and advances by collateral and guarantees |
| 13.2 | Collateral obtained by taking possession during the period [held at the reporting date] |
| 13.3 | Collateral obtained by taking possession [tangible assets] accumulated |
| 14 | Fair value hierarchy: financial instruments at fair value |
| Breakdown of selected statement of profit or loss items |
| 16.1 | Interest income and expenses by instrument and counterparty sector |
| 16.4 | Gains or losses on financial assets and liabilities held for trading by risk |
| Reconciliation between accounting and CRR scope of consolidation: balance Sheet |
| 17.1 | Reconciliation between accounting and CRR scope of consolidation: assets |
| 17.2 | Reconciliation between accounting and CRR scope of consolidation: off-balance sheet exposures — loan commitments, financial guarantees and other commitments given |
| 17.3 | Reconciliation between accounting and CRR scope of consolidation: liabilities |
| 18 | Performing and non-performing exposures |
| 19 | Forborne exposures |
| PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] |
| Geographical breakdown |
| 20.4 | Geographical breakdown of assets by residence of the counterparty |
| 20.5 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
| 20.6 | Geographical breakdown of liabilities by residence of the counterparty |
| PART 4 [ANNUAL] |
| Group structure |
| 40.1 | Group structure: ‘entity-by-entity’ |

Template number

Name of the template or of the group of templates

PART 1 [QUARTERLY FREQUENCY]

Balance sheet statement [Statement of financial position]

1.1

Balance sheet statement: assets

1.2

Balance sheet statement: liabilities

1.3

Balance sheet statement: equity

2

Statement of profit or loss

Breakdown of financial assets by instrument and by counterparty sector

4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3

Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets

4.4

Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments

4.5

Subordinated financial assets

4.6

Breakdown of financial assets by instrument and by counterparty sector: trading financial assets

4.7

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss

4.8

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity

4.9

Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method

4.10

Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets

5

Breakdown of loans and advances by product

6

Breakdown of loans and advances to non-financial corporations by NACE codes

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

Loan commitments, financial guarantees and other commitments

9.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

9.2

Loan commitments, financial guarantees and other commitments received

10

Derivatives — trading

Derivatives — hedge accounting

11.2

Derivatives — hedge accounting under national GAAP: breakdown by type of risk

12

Movements in allowances for credit losses and impairment of equity instruments

Collateral and guarantees received

13.1

Breakdown of loans and advances by collateral and guarantees

13.2

Collateral obtained by taking possession during the period [held at the reporting date]

13.3

Collateral obtained by taking possession [tangible assets] accumulated

14

Fair value hierarchy: financial instruments at fair value

Breakdown of selected statement of profit or loss items

16.1

Interest income and expenses by instrument and counterparty sector

16.4

Gains or losses on financial assets and liabilities held for trading by risk

Reconciliation between accounting and CRR scope of consolidation: balance Sheet

17.1

Reconciliation between accounting and CRR scope of consolidation: assets

17.2

Reconciliation between accounting and CRR scope of consolidation: off-balance sheet exposures — loan commitments, financial guarantees and other commitments given

17.3

Reconciliation between accounting and CRR scope of consolidation: liabilities

18

Performing and non-performing exposures

19

Forborne exposures

PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]

Geographical breakdown

20.4

Geographical breakdown of assets by residence of the counterparty

20.5

Geographical breakdown of off-balance sheet exposures by residence of the counterparty

20.6

Geographical breakdown of liabilities by residence of the counterparty

PART 4 [ANNUAL]

Group structure

40.1

Group structure: ‘entity-by-entity’

---

ANNEX II

Over-simplified supervisory financial reporting

| 1. | For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) No 680/2014 listed in Table 3.

  Table 3








  Template number | Name of the template or of the group of templates |
| --- | --- | --- |
| PART 1 [QUARTERLY FREQUENCY] |
| Balance sheet statement [Statement of financial position] |
| 1.1 | Balance sheet statement: assets |
| 1.2 | Balance sheet statement: liabilities |
| 1.3 | Balance sheet Statement: equity |
| 2 | Statement of profit or loss |
| Breakdown of financial assets by instrument and by counterparty sector |
| 4.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
| 4.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
| 4.3 | Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets |
| 4.4 | Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments |
| 4.5 | Subordinated financial assets |
| 5 | Breakdown of loans and advances by product |
| Breakdown of financial liabilities |
| 8.1 | Breakdown of financial liabilities by product and by counterparty sector |
| 8.2 | Subordinated financial liabilities |
| Loan commitments, financial guarantees and other commitments |
| 9.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
| 10 | Derivatives — trading |
| Derivatives — hedge accounting |
| 11.1 | Derivatives — hedge accounting: breakdown by type of risk and type of hedge |
| 12 | Movements in allowances for credit losses and impairment of equity instruments |
| 14 | Fair value hierarchy: financial instruments at fair value |
| 18 | Performing and non-performing exposures |
| 19 | Forborne exposures |

1.

For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) No 680/2014 listed in Table 3.

Table 3

Template number

Name of the template or of the group of templates

PART 1 [QUARTERLY FREQUENCY]

Balance sheet statement [Statement of financial position]

1.1

Balance sheet statement: assets

1.2

Balance sheet statement: liabilities

1.3

Balance sheet Statement: equity

2

Statement of profit or loss

Breakdown of financial assets by instrument and by counterparty sector

4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3

Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets

4.4

Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments

4.5

Subordinated financial assets

5

Breakdown of loans and advances by product

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

Loan commitments, financial guarantees and other commitments

9.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

10

Derivatives — trading

Derivatives — hedge accounting

11.1

Derivatives — hedge accounting: breakdown by type of risk and type of hedge

12

Movements in allowances for credit losses and impairment of equity instruments

14

Fair value hierarchy: financial instruments at fair value

18

Performing and non-performing exposures

19

Forborne exposures

| 2. | For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) No 680/2014 listed in Table 4.

  Table 4








  Template number | Name of the template or of the group of templates |
| --- | --- | --- |
| PART 1 [QUARTERLY FREQUENCY] |
| Balance sheet statement [Statement of financial position] |
| 1.1 | Balance sheet statement: assets |
| 1.2 | Balance sheet statement: liabilities |
| 1.3 | Balance sheet statement: equity |
| 2 | Statement of profit or loss |
| Breakdown of financial assets by instrument and by counterparty sector |
| 4.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
| 4.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
| 4.3 | Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets |
| 4.4 | Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments |
| 4.5 | Subordinated financial assets |
| 4.6 | Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
| 4.7 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss |
| 4.8 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
| 4.9 | Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method |
| 4.10 | Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
| 5 | Breakdown of loans and advances by product |
| Breakdown of financial liabilities |
| 8.1 | Breakdown of financial liabilities by product and by counterparty sector |
| 8.2 | Subordinated financial liabilities |
| Loan commitments, financial guarantees and other commitments |
| 9.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
| 10 | Derivatives — trading |
| Derivatives — hedge accounting |
| 11.2 | Derivatives — hedge accounting under national GAAP: Breakdown by type of risk |
| 12 | Movements in allowances for credit losses and impairment of equity instruments |
| 18 | Performing and non-performing exposures |
| 19 | Forborne exposures |

2.

For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) No 680/2014 listed in Table 4.

Table 4

Template number

Name of the template or of the group of templates

PART 1 [QUARTERLY FREQUENCY]

Balance sheet statement [Statement of financial position]

1.1

Balance sheet statement: assets

1.2

Balance sheet statement: liabilities

1.3

Balance sheet statement: equity

2

Statement of profit or loss

Breakdown of financial assets by instrument and by counterparty sector

4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3

Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets

4.4

Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments

4.5

Subordinated financial assets

4.6

Breakdown of financial assets by instrument and by counterparty sector: trading financial assets

4.7

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss

4.8

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity

4.9

Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method

4.10

Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets

5

Breakdown of loans and advances by product

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

Loan commitments, financial guarantees and other commitments

9.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

10

Derivatives — trading

Derivatives — hedge accounting

11.2

Derivatives — hedge accounting under national GAAP: Breakdown by type of risk

12

Movements in allowances for credit losses and impairment of equity instruments

18

Performing and non-performing exposures

19

Forborne exposures

| 3. | The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) No 680/2014. |
| --- | --- |

3.

The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) No 680/2014.

---

ANNEX III

Supervisory financial reporting data points

| 1. | For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Supervisory financial reporting data points’ includes the data points from Annex III to Implementing Regulation (EU) No 680/2014 identified in Annex IV. |
| --- | --- |

1.

For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Supervisory financial reporting data points’ includes the data points from Annex III to Implementing Regulation (EU) No 680/2014 identified in Annex IV.

| 2. | For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Supervisory financial reporting data points’ includes the data points from Annex IV to Implementing Regulation (EU) No 680/2014 identified in Annex V. |
| --- | --- |

2.

For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Supervisory financial reporting data points’ includes the data points from Annex IV to Implementing Regulation (EU) No 680/2014 identified in Annex V.

| 3. | The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) No 680/2014. |
| --- | --- |

3.

The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) No 680/2014.

---

ANNEX IV

‘FINREP Data points’ under IFRS or National GAAP compatible with IFRS

| Template number | Name of the template or of the group of templates |
| --- | --- |
| PART 1 [QUARTERLY FREQUENCY] |
| Balance Sheet Statement [Statement of Financial Position] |
| 1.1 | Balance Sheet Statement: assets |
| 1.2 | Balance Sheet Statement: liabilities |
| 1.3 | Balance Sheet Statement: equity |
| 2 | Statement of profit or loss |
| 5 | Breakdown of loans and advances by product |
| Breakdown of financial liabilities |
| 8.1 | Breakdown of financial liabilities by product and by counterparty sector |
| 8.2 | Subordinated financial liabilities |
| 10 | Derivatives — Trading |
| Derivatives — Hedge accounting |
| 11.1 | Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge |
| 18 | Performing and non-performing exposures |
| 19 | Forborne exposures |

Template number

Name of the template or of the group of templates

PART 1 [QUARTERLY FREQUENCY]

Balance Sheet Statement [Statement of Financial Position]

1.1

Balance Sheet Statement: assets

1.2

Balance Sheet Statement: liabilities

1.3

Balance Sheet Statement: equity

2

Statement of profit or loss

5

Breakdown of loans and advances by product

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

10

Derivatives — Trading

Derivatives — Hedge accounting

11.1

Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge

18

Performing and non-performing exposures

19

Forborne exposures

| COLOUR CODE IN TEMPLATES: |
| --- |
| | Data point to be submitted |

COLOUR CODE IN TEMPLATES:

Data point to be submitted

1.   Balance Sheet Statement [Statement of Financial Position]

1.1   Assets

| | References | Carrying amount |
| --- | --- | --- |
| 010 |
| 010 | Cash, cash balances at central banks and other demand deposits | IAS 1.54 (i) | |
| 020 | Cash on hand | Part 2.1 of Annex V to Implementing Regulation (EU) No 680/2014 (hereinafter ‘Annex V’) | |
| 030 | Cash balances at central banks | Annex V.Part 2.2 | |
| 040 | Other demand deposits | Annex V.Part 2.3 | |
| 050 | Financial assets held for trading | IFRS 7.8(a)(ii); IAS 39.9 Application Guidance (hereinafter ‘AG’) 14 | |
| 060 | Derivatives | IAS 39.9 | |
| 070 | Equity instruments | IAS 32.11 | |
| 080 | Debt securities | Annex V.Part 1.24, 26 | |
| 090 | Loans and advances | Annex V.Part 1.24, 27 | |
| 100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IAS 39.9 | |
| 110 | Equity instruments | IAS 32.11 | |
| 120 | Debt securities | Annex V.Part 1.24, 26 | |
| 130 | Loans and advances | Annex V.Part 1.24, 27 | |
| 140 | Available-for-sale financial assets | IFRS 7.8(d); IAS 39.9 | |
| 150 | Equity instruments | IAS 32.11 | |
| 160 | Debt securities | Annex V.Part 1.24, 26 | |
| 170 | Loans and advances | Annex V.Part 1.24, 27 | |
| 180 | Loans and receivables | IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 | |
| 190 | Debt securities | Annex V.Part 1.24, 26 | |
| 200 | Loans and advances | Annex V.Part 1.24, 27 | |
| 210 | Held-to-maturity investments | IFRS 7.8(b); IAS 39.9, AG16, AG26 | |
| 220 | Debt securities | Annex V.Part 1.24, 26 | |
| 230 | Loans and advances | Annex V.Part 1.24, 27 | |
| 240 | Derivatives — Hedge accounting | IFRS 7.22(b); IAS 39.9 | |
| 250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a) | |
| 260 | Investments in subsidaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 2.4 | |
| 270 | Tangible assets | | |
| 280 | Property, Plant and Equipment | IAS 16.6; IAS 1.54(a) | |
| 290 | Investment property | IAS 40.5; IAS 1.54(b) | |
| 300 | Intangible assets | IAS 1.54(c); Article 4(1)(115) of Regulation (EU) No 575/2013 (hereinafter the ‘CRR’) | |
| 310 | Goodwill | IFRS 3.B67(d); Article 4(1)(113) of the CRR | |
| 320 | Other intangible assets | IAS 38.8, 118 | |
| 330 | Tax assets | IAS 1.54(n-o) | |
| 340 | Current tax assets | IAS 1.54(n); IAS 12.5 | |
| 350 | Deferred tax assets | IAS 1.54(o); IAS 12.5; CRR Article 4(1) (106) | |
| 360 | Other assets | Annex V.Part 2.5 | |
| 370 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 | |
| 380 | TOTAL ASSETS | IAS 1.9(a), IAS Implementation Guidance (hereinafter ‘IG’) 6 | |

References

Carrying amount

010

010

Cash, cash balances at central banks and other demand deposits

IAS 1.54 (i)

020

Cash on hand

Part 2.1 of Annex V to Implementing Regulation (EU) No 680/2014 (hereinafter ‘Annex V’)

030

Cash balances at central banks

Annex V.Part 2.2

040

Other demand deposits

Annex V.Part 2.3

050

Financial assets held for trading

IFRS 7.8(a)(ii); IAS 39.9 Application Guidance (hereinafter ‘AG’) 14

060

Derivatives

IAS 39.9

070

Equity instruments

IAS 32.11

080

Debt securities

Annex V.Part 1.24, 26

090

Loans and advances

Annex V.Part 1.24, 27

100

Financial assets designated at fair value through profit or loss

IFRS 7.8(a)(i); IAS 39.9

110

Equity instruments

IAS 32.11

120

Debt securities

Annex V.Part 1.24, 26

130

Loans and advances

Annex V.Part 1.24, 27

140

Available-for-sale financial assets

IFRS 7.8(d); IAS 39.9

150

Equity instruments

IAS 32.11

160

Debt securities

Annex V.Part 1.24, 26

170

Loans and advances

Annex V.Part 1.24, 27

180

Loans and receivables

IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16

190

Debt securities

Annex V.Part 1.24, 26

200

Loans and advances

Annex V.Part 1.24, 27

210

Held-to-maturity investments

IFRS 7.8(b); IAS 39.9, AG16, AG26

220

Debt securities

Annex V.Part 1.24, 26

230

Loans and advances

Annex V.Part 1.24, 27

240

Derivatives — Hedge accounting

IFRS 7.22(b); IAS 39.9

250

Fair value changes of the hedged items in portfolio hedge of interest rate risk

IAS 39.89A(a)

260

Investments in subsidaries, joint ventures and associates

IAS 1.54(e); Annex V.Part 2.4

270

Tangible assets

280

Property, Plant and Equipment

IAS 16.6; IAS 1.54(a)

290

Investment property

IAS 40.5; IAS 1.54(b)

300

Intangible assets

IAS 1.54(c); Article 4(1)(115) of Regulation (EU) No 575/2013 (hereinafter the ‘CRR’)

310

Goodwill

IFRS 3.B67(d); Article 4(1)(113) of the CRR

320

Other intangible assets

IAS 38.8, 118

330

Tax assets

IAS 1.54(n-o)

340

Current tax assets

IAS 1.54(n); IAS 12.5

350

Deferred tax assets

IAS 1.54(o); IAS 12.5; CRR Article 4(1) (106)

360

Other assets

Annex V.Part 2.5

370

Non-current assets and disposal groups classified as held for sale

IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6

380

TOTAL ASSETS

IAS 1.9(a), IAS Implementation Guidance (hereinafter ‘IG’) 6

1.2   Liabilities

| | References | Carrying amount |
| --- | --- | --- |
| 010 |
| 010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 | |
| 020 | Derivatives | IAS 39.9, AG 15(a) | |
| 030 | Short positions | IAS 39.AG 15(b) | |
| 040 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 | |
| 050 | Debt securities issued | Annex V.Part 1.31 | |
| 060 | Other financial liabilities | Annex V.Part 1.32-34 | |
| 070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IAS 39.9 | |
| 080 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 | |
| 090 | Debt securities issued | Annex V.Part 1.31 | |
| 100 | Other financial liabilities | Annex V.Part 1.32-34 | |
| 110 | Financial liabilities measured at amortised cost | IFRS 7.8(f); IAS 39.47 | |
| 120 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 | |
| 130 | Debt securities issued | Annex V.Part 1.31 | |
| 140 | Other financial liabilities | Annex V.Part 1.32-34 | |
| 150 | Derivatives — Hedge accounting | IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 | |
| 160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b) | |
| 170 | Provisions | IAS 37.10; IAS 1.54(l) | |
| 180 | Pensions and other post employment defined benefit obligations | IAS 19.63; IAS 1.78(d); Annex V.Part 2.7 | |
| 190 | Other long term employee benefits | IAS 19.153; IAS 1.78(d); Annex V.Part 2.8 | |
| 200 | Restructuring | IAS 37.71, 84(a) | |
| 210 | Pending legal issues and tax litigation | IAS 37.Appendix C. Examples 6 and 10 | |
| 220 | Commitments and guarantees given | IAS 37.Appendix C.9 | |
| 230 | Other provisions | | |
| 240 | Tax liabilities | IAS 1.54(n-o) | |
| 250 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | |
| 260 | Deferred tax liabilities | IAS 1.54(o); IAS 12.5; Article 4(1)(108) of the CRR | |
| 270 | Share capital repayable on demand | IAS 32 Illustrative Examples (hereinafter ‘IE’) 33; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 2; Annex V.Part 2.9 | |
| 280 | Other liabilities | Annex V.Part 2.10 | |
| 290 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11 | |
| 300 | TOTAL LIABILITIES | IAS 1.9(b);IG 6 | |

References

Carrying amount

010

010

Financial liabilities held for trading

IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15

020

Derivatives

IAS 39.9, AG 15(a)

030

Short positions

IAS 39.AG 15(b)

040

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30

050

Debt securities issued

Annex V.Part 1.31

060

Other financial liabilities

Annex V.Part 1.32-34

070

Financial liabilities designated at fair value through profit or loss

IFRS 7.8 (e)(i); IAS 39.9

080

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30

090

Debt securities issued

Annex V.Part 1.31

100

Other financial liabilities

Annex V.Part 1.32-34

110

Financial liabilities measured at amortised cost

IFRS 7.8(f); IAS 39.47

120

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30

130

Debt securities issued

Annex V.Part 1.31

140

Other financial liabilities

Annex V.Part 1.32-34

150

Derivatives — Hedge accounting

IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23

160

Fair value changes of the hedged items in portfolio hedge of interest rate risk

IAS 39.89A(b)

170

Provisions

IAS 37.10; IAS 1.54(l)

180

Pensions and other post employment defined benefit obligations

IAS 19.63; IAS 1.78(d); Annex V.Part 2.7

190

Other long term employee benefits

IAS 19.153; IAS 1.78(d); Annex V.Part 2.8

200

Restructuring

IAS 37.71, 84(a)

210

Pending legal issues and tax litigation

IAS 37.Appendix C. Examples 6 and 10

220

Commitments and guarantees given

IAS 37.Appendix C.9

230

Other provisions

240

Tax liabilities

IAS 1.54(n-o)

250

Current tax liabilities

IAS 1.54(n); IAS 12.5

260

Deferred tax liabilities

IAS 1.54(o); IAS 12.5; Article 4(1)(108) of the CRR

270

Share capital repayable on demand

IAS 32 Illustrative Examples (hereinafter ‘IE’) 33; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 2; Annex V.Part 2.9

280

Other liabilities

Annex V.Part 2.10

290

Liabilities included in disposal groups classified as held for sale

IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11

300

TOTAL LIABILITIES

IAS 1.9(b);IG 6

1.3   Equity

| | References | Carrying amount |
| --- | --- | --- |
| 010 |
| 010 | Capital | IAS 1.54(r), Article 22 of Directive 86/635/EEC (hereinafter the ‘BAD’) | |
| 020 | Paid up capital | IAS 1.78(e) | |
| 030 | Unpaid capital which has been called up | IAS 1.78(e); Annex V.Part 2.14 | |
| 040 | Share premium | IAS 1.78(e); Article 4(1)(124) of the CRR | |
| 050 | Equity instruments issued other than capital | Annex V.Part 2.15-16 | |
| 060 | Equity component of compound financial instruments | IAS 32.28-29; Annex V.Part 2.15 | |
| 070 | Other equity instruments issued | Annex V.Part 2.16 | |
| 080 | Other equity | IFRS 2.10; Annex V.Part 2.17 | |
| 090 | Accumulated other comprehensive income | Article 4(1)(100) of the CRR | |
| 095 | Items that will not be reclassified to profit or loss | IAS 1.82A(a) | |
| 100 | Tangible assets | IAS 16.39-41 | |
| 110 | Intangible assets | IAS 38.85-87 | |
| 120 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7 | |
| 122 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | |
| 124 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.82(h); IAS 28.11 | |
| 128 | Items that may be reclassified to profit or loss | IAS 1.82A(a) | |
| 130 | Hedge of net investments in foreign operations [effective portion] | IAS 39.102(a) | |
| 140 | Foreign currency translation | IAS 21.52(b); IAS 21.32, 38-49 | |
| 150 | Hedging derivatives. Cash flow hedges [effective portion] | IFRS 7.23(c); IAS 39.95-101 | |
| 160 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.55(b) | |
| 170 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | |
| 180 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.82(h); IAS 28.11 | |
| 190 | Retained earnings | Article 4(1)(123) of the CRR | |
| 200 | Revaluation reserves | IFRS 1.30, D5-D8; Annex V.Part 2.18 | |
| 210 | Other reserves | IAS 1.54; IAS 1.78(e) | |
| 220 | Reserves or accumulated losses of investments in subsidaries, joint ventures and associates | IAS 28.11; Annex V.Part 2.19 | |
| 230 | Other | Annex V.Part 2.19 | |
| 240 | (-) Treasury shares | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20 | |
| 250 | Profit or loss attributable to owners of the parent | IAS 27.28; IAS 1.83(a)(ii) | |
| 260 | (-) Interim dividends | IAS 32.35 | |
| 270 | Minority interests [Non-controlling interests] | IAS 27.4; IAS 1.54(q); IAS 27.27 | |
| 280 | Accumulated Other Comprehensive Income | IAS 27.27-28; Article 4(1)(100) of the CRR | |
| 290 | Other items | IAS 27.27-28 | |
| 300 | TOTAL EQUITY | IAS 1.9(c), IG 6 | |
| 310 | TOTAL EQUITY AND TOTAL LIABILITIES | IAS 1.IG6 | |

References

Carrying amount

010

010

Capital

IAS 1.54(r), Article 22 of Directive 86/635/EEC (hereinafter the ‘BAD’)

020

Paid up capital

IAS 1.78(e)

030

Unpaid capital which has been called up

IAS 1.78(e); Annex V.Part 2.14

040

Share premium

IAS 1.78(e); Article 4(1)(124) of the CRR

050

Equity instruments issued other than capital

Annex V.Part 2.15-16

060

Equity component of compound financial instruments

IAS 32.28-29; Annex V.Part 2.15

070

Other equity instruments issued

Annex V.Part 2.16

080

Other equity

IFRS 2.10; Annex V.Part 2.17

090

Accumulated other comprehensive income

Article 4(1)(100) of the CRR

095

Items that will not be reclassified to profit or loss

IAS 1.82A(a)

100

Tangible assets

IAS 16.39-41

110

Intangible assets

IAS 38.85-87

120

Actuarial gains or (-) losses on defined benefit pension plans

IAS 1.7

122

Non-current assets and disposal groups classified as held for sale

IFRS 5.38, IG Example 12

124

Share of other recognised income and expense of investments in subsidaries, joint ventures and associates

IAS 1.82(h); IAS 28.11

128

Items that may be reclassified to profit or loss

IAS 1.82A(a)

130

Hedge of net investments in foreign operations [effective portion]

IAS 39.102(a)

140

Foreign currency translation

IAS 21.52(b); IAS 21.32, 38-49

150

Hedging derivatives. Cash flow hedges [effective portion]

IFRS 7.23(c); IAS 39.95-101

160

Available-for-sale financial assets

IFRS 7.20(a)(ii); IAS 39.55(b)

170

Non-current assets and disposal groups classified as held for sale

IFRS 5.38, IG Example 12

180

Share of other recognised income and expense of investments in subsidaries, joint ventures and associates

IAS 1.82(h); IAS 28.11

190

Retained earnings

Article 4(1)(123) of the CRR

200

Revaluation reserves

IFRS 1.30, D5-D8; Annex V.Part 2.18

210

Other reserves

IAS 1.54; IAS 1.78(e)

220

Reserves or accumulated losses of investments in subsidaries, joint ventures and associates

IAS 28.11; Annex V.Part 2.19

230

Other

Annex V.Part 2.19

240

(-) Treasury shares

IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20

250

Profit or loss attributable to owners of the parent

IAS 27.28; IAS 1.83(a)(ii)

260

(-) Interim dividends

IAS 32.35

270

Minority interests [Non-controlling interests]

IAS 27.4; IAS 1.54(q); IAS 27.27

280

Accumulated Other Comprehensive Income

IAS 27.27-28; Article 4(1)(100) of the CRR

290

Other items

IAS 27.27-28

300

TOTAL EQUITY

IAS 1.9(c), IG 6

310

TOTAL EQUITY AND TOTAL LIABILITIES

IAS 1.IG6

2.   Statement of profit or loss

| | References | Current period |
| --- | --- | --- |
| 010 |
| 010 | Interest income | IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21 | |
| 020 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 | |
| 030 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | |
| 040 | Available-for-sale financial assets | IFRS 7.20(b); IAS 39.55(b); IAS 39.9 | |
| 050 | Loans and receivables | IFRS 7.20(b); IAS 39.9, 39.46(a) | |
| 060 | Held-to-maturity investments | IFRS 7.20(b); IAS 39.9, 39.46(b) | |
| 070 | Derivatives — Hedge accounting, interest rate risk | IAS 39.9; Annex V.Part 2.23 | |
| 080 | Other assets | Annex V.Part 2.25 | |
| 090 | (Interest expenses) | IAS 1.97; Annex V.Part 2.21 | |
| 100 | (Financial liabilities held for trading) | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 | |
| 110 | (Financial liabilities designated at fair value through profit or loss) | IFRS 7.20(a)(i), B5(e) | |
| 120 | (Financial liabilities measured at amortised cost) | IFRS 7.20(b); IAS 39.47 | |
| 130 | (Derivatives — Hedge accounting, interest rate risk) | IAS 39.9; Annex V.Part 2.23 | |
| 140 | (Other liabilities) | Annex V.Part 2.26 | |
| 150 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |
| 160 | Dividend income | IAS 18.35(b)(v); Annex V.Part 2.28 | |
| 170 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e) | |
| 180 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e); IAS 39.9 | |
| 190 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) | |
| 200 | Fee and commission income | IFRS 7.20(c) | |
| 210 | (Fee and commission expenses) | IFRS 7.20(c) | |
| 220 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | IFRS 7.20(a) (ii-v); Annex V.Part 2.97 | |
| 230 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) | |
| 240 | Loans and receivables | IFRS 7.20(a)(iv); IAS 39.9, 39.56 | |
| 250 | Held-to-maturity investments | IFRS 7.20(a)(iii); IAS 39.9, 39.56 | |
| 260 | Financial liabilities measured at amortised cost | IFRS 7.20(a)(v); IAS 39.56 | |
| 270 | Other | | |
| 280 | Gains or (-) losses on financial assets and liabilities held for trading, net | IFRS 7.20(a)(i); IAS 39.55(a) | |
| 290 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IAS 39.55(a) | |
| 300 | Gains or (-) losses from hedge accounting, net | IFRS 7.24; Annex V.Part 2.30 | |
| 310 | Exchange differences [gain or (-) loss], net | IAS 21.28, 52 (a) | |
| 330 | Gains or (-) losses on derecognition of non financial assets, net | IAS 1.34 | |
| 340 | Other operating income | Annex V.Part 2.141-143 | |
| 350 | (Other operating expenses) | Annex V.Part 2.141-143 | |
| 355 | TOTAL OPERATING INCOME, NET | | |
| 360 | (Administrative expenses) | | |
| 370 | (Staff expenses) | IAS 19.7; IAS 1.102, IG 6 | |
| 380 | (Other administrative expenses) | | |
| 390 | (Depreciation) | IAS 1.102, 104 | |
| 400 | (Property, Plant and Equipment) | IAS 1.104; IAS 16.73(e)(vii) | |
| 410 | (Investment Properties) | IAS 1.104; IAS 40.79(d)(iv) | |
| 420 | (Other intangible assets) | IAS 1.104; IAS 38.118(e)(vi) | |
| 430 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | |
| 440 | (Commitments and guarantees given) | | |
| 450 | (Other provisions) | | |
| 460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | IFRS 7.20(e) | |
| 470 | (Financial assets measured at cost) | IFRS 7.20(e); IAS 39.66 | |
| 480 | (Available- for-sale financial assets) | IFRS 7.20(e); IAS 39.67 | |
| 490 | (Loans and receivables | IFRS 7.20(e); IAS 39.63 | |
| 500 | (Held to maturity investments) | IFRS 7.20(e); IAS 39.63 | |
| 510 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | IAS 28.40-43 | |
| 520 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | |
| 530 | (Property, plant and equipment) | IAS 16.73(e)(v-vi) | |
| 540 | (Investment properties) | IAS 40.79(d)(v) | |
| 550 | (Goodwill) | IFRS 3.Appendix B67(d)(v); IAS 36.124 | |
| 560 | (Other intangible assets) | IAS 38.118 (e)(iv)(v) | |
| 570 | (Other) | IAS 36.126 (a)(b) | |
| 580 | Negative goodwill recognised in profit or loss | IFRS 3.Appendix B64(n)(i) | |
| 590 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates | IAS 1.82(c) | |
| 600 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.27 | |
| 610 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | |
| 620 | (Tax expense or (-) income related to profit or loss from continuing operations) | IAS 1.82(d); IAS 12.77 | |
| 630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | IAS 1, IG 6 | |
| 640 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(e); IFRS 5.33(a), 5.33 A | |
| 650 | Profit or (-) loss before tax from discontinued operations | IFRS 5.33(b)(i) | |
| 660 | (Tax expense or (-) income related to discontinued operations) | IFRS 5.33 (b)(ii),(iv) | |
| 670 | PROFIT OR (-) LOSS FOR THE YEAR | IAS 1.82(f) | |
| 680 | Attributable to minority interest [non-controlling interests] | IAS 1.83(a)(i) | |
| 690 | Attributable to owners of the parent | IAS 1.83(a)(ii) | |

References

Current period

010

010

Interest income

IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21

020

Financial assets held for trading

IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24

030

Financial assets designated at fair value through profit or loss

IFRS 7.20(a)(i), B5(e)

040

Available-for-sale financial assets

IFRS 7.20(b); IAS 39.55(b); IAS 39.9

050

Loans and receivables

IFRS 7.20(b); IAS 39.9, 39.46(a)

060

Held-to-maturity investments

IFRS 7.20(b); IAS 39.9, 39.46(b)

070

Derivatives — Hedge accounting, interest rate risk

IAS 39.9; Annex V.Part 2.23

080

Other assets

Annex V.Part 2.25

090

(Interest expenses)

IAS 1.97; Annex V.Part 2.21

100

(Financial liabilities held for trading)

IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24

110

(Financial liabilities designated at fair value through profit or loss)

IFRS 7.20(a)(i), B5(e)

120

(Financial liabilities measured at amortised cost)

IFRS 7.20(b); IAS 39.47

130

(Derivatives — Hedge accounting, interest rate risk)

IAS 39.9; Annex V.Part 2.23

140

(Other liabilities)

Annex V.Part 2.26

150

(Expenses on share capital repayable on demand)

IFRIC 2.11

160

Dividend income

IAS 18.35(b)(v); Annex V.Part 2.28

170

Financial assets held for trading

IFRS 7.20(a)(i), B5(e)

180

Financial assets designated at fair value through profit or loss

IFRS 7.20(a)(i), B5(e); IAS 39.9

190

Available-for-sale financial assets

IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)

200

Fee and commission income

IFRS 7.20(c)

210

(Fee and commission expenses)

IFRS 7.20(c)

220

Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net

IFRS 7.20(a) (ii-v); Annex V.Part 2.97

230

Available-for-sale financial assets

IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)

240

Loans and receivables

IFRS 7.20(a)(iv); IAS 39.9, 39.56

250

Held-to-maturity investments

IFRS 7.20(a)(iii); IAS 39.9, 39.56

260

Financial liabilities measured at amortised cost

IFRS 7.20(a)(v); IAS 39.56

270

Other

280

Gains or (-) losses on financial assets and liabilities held for trading, net

IFRS 7.20(a)(i); IAS 39.55(a)

290

Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net

IFRS 7.20(a)(i); IAS 39.55(a)

300

Gains or (-) losses from hedge accounting, net

IFRS 7.24; Annex V.Part 2.30

310

Exchange differences [gain or (-) loss], net

IAS 21.28, 52 (a)

330

Gains or (-) losses on derecognition of non financial assets, net

IAS 1.34

340

Other operating income

Annex V.Part 2.141-143

350

(Other operating expenses)

Annex V.Part 2.141-143

355

TOTAL OPERATING INCOME, NET

360

(Administrative expenses)

370

(Staff expenses)

IAS 19.7; IAS 1.102, IG 6

380

(Other administrative expenses)

390

(Depreciation)

IAS 1.102, 104

400

(Property, Plant and Equipment)

IAS 1.104; IAS 16.73(e)(vii)

410

(Investment Properties)

IAS 1.104; IAS 40.79(d)(iv)

420

(Other intangible assets)

IAS 1.104; IAS 38.118(e)(vi)

430

(Provisions or (-) reversal of provisions)

IAS 37.59, 84; IAS 1.98(b)(f)(g)

440

(Commitments and guarantees given)

450

(Other provisions)

460

(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)

IFRS 7.20(e)

470

(Financial assets measured at cost)

IFRS 7.20(e); IAS 39.66

480

(Available- for-sale financial assets)

IFRS 7.20(e); IAS 39.67

490

(Loans and receivables

IFRS 7.20(e); IAS 39.63

500

(Held to maturity investments)

IFRS 7.20(e); IAS 39.63

510

(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)

IAS 28.40-43

520

(Impairment or (-) reversal of impairment on non-financial assets)

IAS 36.126(a)(b)

530

(Property, plant and equipment)

IAS 16.73(e)(v-vi)

540

(Investment properties)

IAS 40.79(d)(v)

550

(Goodwill)

IFRS 3.Appendix B67(d)(v); IAS 36.124

560

(Other intangible assets)

IAS 38.118 (e)(iv)(v)

570

(Other)

IAS 36.126 (a)(b)

580

Negative goodwill recognised in profit or loss

IFRS 3.Appendix B64(n)(i)

590

Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates

IAS 1.82(c)

600

Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

IFRS 5.37; Annex V.Part 2.27

610

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

IAS 1.102, IG 6; IFRS 5.33 A

620

(Tax expense or (-) income related to profit or loss from continuing operations)

IAS 1.82(d); IAS 12.77

630

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

IAS 1, IG 6

640

Profit or (-) loss after tax from discontinued operations

IAS 1.82(e); IFRS 5.33(a), 5.33 A

650

Profit or (-) loss before tax from discontinued operations

IFRS 5.33(b)(i)

660

(Tax expense or (-) income related to discontinued operations)

IFRS 5.33 (b)(ii),(iv)

670

PROFIT OR (-) LOSS FOR THE YEAR

IAS 1.82(f)

680

Attributable to minority interest [non-controlling interests]

IAS 1.83(a)(i)

690

Attributable to owners of the parent

IAS 1.83(a)(ii)

5.   Breakdown of loans and advances by product

| | | References | Central banks | General government | Credit institutions | Other financial corporations | Non-financial corporations | Households |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Annex V.Part 1.35(a) | Annex V.Part 1.35(b) | Annex V.Part 1.35(c) | Annex V.Part 1.35(d) | Annex V.Part 1.35(e) | Annex V.Part 1.35(f) |
| 010 | 020 | 030 | 040 | 050 | 060 |
| By product | 010 | On demand [call] and short notice [current account] | Annex V.Part 2.41(a) | | | | | | |
| 020 | Credit card debt | Annex V.Part 2.41(b) | | | | | | |
| 030 | Trade receivables | Annex V.Part 2.41(c) | | | | | | |
| 040 | Finance leases | Annex V.Part 2.41(d) | | | | | | |
| 050 | Reverse repurchase loans | Annex V.Part 2.41(e) | | | | | | |
| 060 | Other term loans | Annex V.Part 2.41(f) | | | | | | |
| 070 | Advances that are not loans | Annex V.Part 2.41(g) | | | | | | |
| 080 | LOANS AND ADVANCES | Annex V.Part 1.24, 27 | | | | | | |
| By collateral | 090 | of which: mortgage loans [Loans collateralised by immovable property] | Annex V.Part 2.41(h) | | | | | | |
| 100 | of which: other collateralised loans | Annex V.Part 2.41(i) | | | | | | |
| By purpose | 110 | of which: credit for consumption | Annex V.Part 2.41(j) | | | | | | |
| 120 | of which: lending for house purchase | Annex V.Part 2.41(k) | | | | | | |
| By subordination | 130 | of which: project finance loans | Annex V.Part 2.41(l) | | | | | | |

References

Central banks

General government

Credit institutions

Other financial corporations

Non-financial corporations

Households

Annex V.Part 1.35(a)

Annex V.Part 1.35(b)

Annex V.Part 1.35(c)

Annex V.Part 1.35(d)

Annex V.Part 1.35(e)

Annex V.Part 1.35(f)

010

020

030

040

050

060

By product

010

On demand [call] and short notice [current account]

Annex V.Part 2.41(a)

020

Credit card debt

Annex V.Part 2.41(b)

030

Trade receivables

Annex V.Part 2.41(c)

040

Finance leases

Annex V.Part 2.41(d)

050

Reverse repurchase loans

Annex V.Part 2.41(e)

060

Other term loans

Annex V.Part 2.41(f)

070

Advances that are not loans

Annex V.Part 2.41(g)

080

LOANS AND ADVANCES

Annex V.Part 1.24, 27

By collateral

090

of which: mortgage loans [Loans collateralised by immovable property]

Annex V.Part 2.41(h)

100

of which: other collateralised loans

Annex V.Part 2.41(i)

By purpose

110

of which: credit for consumption

Annex V.Part 2.41(j)

120

of which: lending for house purchase

Annex V.Part 2.41(k)

By subordination

130

of which: project finance loans

Annex V.Part 2.41(l)

8.   Breakdown of financial liabilities

8.1   Breakdown of financial liabilities by product and by counterparty sector

| | References | Carrying amount | Amount of cumulative change in fair values attributable to changes in credit risk | Amount contractually required to pay at maturity |
| --- | --- | --- | --- | --- |
| Held for trading | Designated at fair value through profit or loss | Amortised cost | Hedge accounting |
| IFRS 7.8(e)(ii); IAS 39.9, AG 14-15 | IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 | IFRS 7.22(b); IAS 39.9 | IFRS 7.10(a); CRR Articles 30(b), 424(1)(d)(i) | IFRS 7.10(b) |
| 010 | 020 | 030 | 037 | 040 | 050 |
| 010 | Derivatives | IAS 39.9, AG 15(a) | | | | | | |
| 020 | Short positions | IAS 39 AG 15(b) | | | | | | |
| 030 | Equity instruments | IAS 32.11 | | | | | | |
| 040 | Debt securities | Annex V.Part 1.24, 26 | | | | | | |
| 050 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 | | | | | | |
| 060 | Central banks | Annex V.Part 1.35(a) | | | | | | |
| 070 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 080 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 090 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | | | | | | |
| 100 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 110 | General government | Annex V.Part 1.35(b) | | | | | | |
| 120 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 130 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 140 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | | | | | | |
| 150 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 160 | Credit institutions | Annex V.Part 1.35(c) | | | | | | |
| 170 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 180 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 190 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | | | | | | |
| 200 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 210 | Other financial corporations | Annex V.Part 1.35(d) | | | | | | |
| 220 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 230 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 240 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | | | | | | |
| 250 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 260 | Non-financial corporations | Annex V.Part 1.35(e) | | | | | | |
| 270 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 280 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 290 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | | | | | | |
| 300 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 310 | Households | Annex V.Part 1.35(f) | | | | | | |
| 320 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 330 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 340 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | | | | | | |
| 350 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | | | | | | |
| 360 | Debt securities issued | Annex V.Part 1.31; Annex V.Part 2.52 | | | | | | |
| 370 | Certificates of deposits | Annex V.Part 2.52(a) | | | | | | |
| 380 | Asset-backed securities | Article 4(1)(61) of the CRR | | | | | | |
| 390 | Covered bonds | Article 129(1) of the CRR | | | | | | |
| 400 | Hybrid contracts | IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d) | | | | | | |
| 410 | Other debt securities issued | Annex V.Part 2.52(e) | | | | | | |
| 420 | Convertible compound financial instruments | IAS 32.AG 31 | | | | | | |
| 430 | Non-convertible | | | | | | | |
| 440 | Other financial liabilities | Annex V.Part 1.32-34 | | | | | | |
| 450 | FINANCIAL LIABILITIES | | | | | | | |

References

Carrying amount

Amount of cumulative change in fair values attributable to changes in credit risk

Amount contractually required to pay at maturity

Held for trading

Designated at fair value through profit or loss

Amortised cost

Hedge accounting

IFRS 7.8(e)(ii); IAS 39.9, AG 14-15

IFRS 7.8(e)(i); IAS 39.9

IFRS 7.8(f); IAS 39.47

IFRS 7.22(b); IAS 39.9

IFRS 7.10(a); CRR Articles 30(b), 424(1)(d)(i)

IFRS 7.10(b)

010

020

030

037

040

050

010

Derivatives

IAS 39.9, AG 15(a)

020

Short positions

IAS 39 AG 15(b)

030

Equity instruments

IAS 32.11

040

Debt securities

Annex V.Part 1.24, 26

050

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30

060

Central banks

Annex V.Part 1.35(a)

070

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

080

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

090

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

100

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

110

General government

Annex V.Part 1.35(b)

120

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

130

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

140

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

150

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

160

Credit institutions

Annex V.Part 1.35(c)

170

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

180

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

190

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

200

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

210

Other financial corporations

Annex V.Part 1.35(d)

220

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

230

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

240

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

250

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

260

Non-financial corporations

Annex V.Part 1.35(e)

270

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

280

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

290

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

300

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

310

Households

Annex V.Part 1.35(f)

320

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

330

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

340

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

350

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

360

Debt securities issued

Annex V.Part 1.31; Annex V.Part 2.52

370

Certificates of deposits

Annex V.Part 2.52(a)

380

Asset-backed securities

Article 4(1)(61) of the CRR

390

Covered bonds

Article 129(1) of the CRR

400

Hybrid contracts

IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d)

410

Other debt securities issued

Annex V.Part 2.52(e)

420

Convertible compound financial instruments

IAS 32.AG 31

430

Non-convertible

440

Other financial liabilities

Annex V.Part 1.32-34

450

FINANCIAL LIABILITIES

8.2.   Subordinated financial liabilities

| | Carrying amount |
| --- | --- |
| | References | Designated at fair value through profit or loss | At amortised cost |
| IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 |
| 010 | 020 |
| 010 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 | | |
| 020 | Debt securities issued | Annex V.Part 1.31 | | |
| 030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.53-54 | | |

Carrying amount

References

Designated at fair value through profit or loss

At amortised cost

IFRS 7.8(e)(i); IAS 39.9

IFRS 7.8(f); IAS 39.47

010

020

010

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30

020

Debt securities issued

Annex V.Part 1.31

030

SUBORDINATED FINANCIAL LIABILITIES

Annex V.Part 2.53-54

10.   Derivatives — Trading

| By type of risk/By product or by type of market | TEMPLATE NUMBER | Carrying amount | Notional amount |
| --- | --- | --- | --- |
| References | Financial assets held for trading | Financial liabilities held for trading | Total Trading | of which: sold |
| Annex V.Part 2.69 | Annex V.Part 2.69 | Annex V.Part 2.70-71 | Annex V.Part 2.72 |
| 010 | 020 | 030 | 040 |
| 010 | Interest rate | Annex V.Part 2.67(a) | | | | |
| 020 | of which: economic hedges | Annex V.Part 2.74 | | | | |
| 030 | OTC options | | | | | |
| 040 | OTC other | | | | | |
| 050 | Organised market options | | | | | |
| 060 | Organised market other | | | | | |
| 070 | Equity | Annex V.Part 2.67(b) | | | | |
| 080 | of which: economic hedges | Annex V.Part 2.74 | | | | |
| 090 | OTC options | | | | | |
| 100 | OTC other | | | | | |
| 110 | Organised market options | | | | | |
| 120 | Organised market other | | | | | |
| 130 | Foreign exchange and gold | Annex V.Part 2.67(c) | | | | |
| 140 | of which: economic hedges | Annex V.Part 2.74 | | | | |
| 150 | OTC options | | | | | |
| 160 | OTC other | | | | | |
| 170 | Organised market options | | | | | |
| 180 | Organised market other | | | | | |
| 190 | Credit | Annex V.Part 2.67(d) | | | | |
| 200 | of which: economic hedges | Annex V.Part 2.74 | | | | |
| 210 | Credit default swap | | | | | |
| 220 | Credit spread option | | | | | |
| 230 | Total return swap | | | | | |
| 240 | Other | | | | | |
| 250 | Commodity | Annex V.Part 2.67(e) | | | | |
| 260 | of which: economic hedges | Annex V.Part 2.74 | | | | |
| 270 | Other | Annex V.Part 2.67(f) | | | | |
| 280 | of which: economic hedges | Annex V.Part 2.74 | | | | |
| 290 | DERIVATIVES | IAS 39.9 | | | | |
| 300 | of which: OTC — credit institutions | Annex V.Part 1.35(c), 2.75(a) | | | | |
| 310 | of which: OTC — other financial corporations | Annex V.Part 1.35(d), 2.75(b) | | | | |
| 320 | of which: OTC — rest | Annex V.Part 2.75(c) | | | | |

By type of risk/By product or by type of market

TEMPLATE NUMBER

Carrying amount

Notional amount

References

Financial assets held for trading

Financial liabilities held for trading

Total Trading

of which: sold

Annex V.Part 2.69

Annex V.Part 2.69

Annex V.Part 2.70-71

Annex V.Part 2.72

010

020

030

040

010

Interest rate

Annex V.Part 2.67(a)

020

of which: economic hedges

Annex V.Part 2.74

030

OTC options

040

OTC other

050

Organised market options

060

Organised market other

070

Equity

Annex V.Part 2.67(b)

080

of which: economic hedges

Annex V.Part 2.74

090

OTC options

100

OTC other

110

Organised market options

120

Organised market other

130

Foreign exchange and gold

Annex V.Part 2.67(c)

140

of which: economic hedges

Annex V.Part 2.74

150

OTC options

160

OTC other

170

Organised market options

180

Organised market other

190

Credit

Annex V.Part 2.67(d)

200

of which: economic hedges

Annex V.Part 2.74

210

Credit default swap

220

Credit spread option

230

Total return swap

240

Other

250

Commodity

Annex V.Part 2.67(e)

260

of which: economic hedges

Annex V.Part 2.74

270

Other

Annex V.Part 2.67(f)

280

of which: economic hedges

Annex V.Part 2.74

290

DERIVATIVES

IAS 39.9

300

of which: OTC — credit institutions

Annex V.Part 1.35(c), 2.75(a)

310

of which: OTC — other financial corporations

Annex V.Part 1.35(d), 2.75(b)

320

of which: OTC — rest

Annex V.Part 2.75(c)

11.   Derivatives — Hedge accounting

11.1   Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge

| By product or by type of market | References | Carrying amount | Notional amount |
| --- | --- | --- | --- |
| Assets | Liabilities | Total Hedging | of which: sold |
| Annex V.Part 2.69 | Annex V.Part 2.69 | Annex V.Part 2.70, 71 | Annex V.Part 2.72 |
| 010 | 020 | 030 | 040 |
| 010 | Interest rate | Annex V.Part 2.67(a) | | | | |
| 020 | OTC options | | | | | |
| 030 | OTC other | | | | | |
| 040 | Organised market options | | | | | |
| 050 | Organised market other | | | | | |
| 060 | Equity | Annex V.Part 2.67(b) | | | | |
| 070 | OTC options | | | | | |
| 080 | OTC other | | | | | |
| 090 | Organised market options | | | | | |
| 100 | Organised market other | | | | | |
| 110 | Foreign exchange and gold | Annex V.Part 2.67(c) | | | | |
| 120 | OTC options | | | | | |
| 130 | OTC other | | | | | |
| 140 | Organised market options | | | | | |
| 150 | Organised market other | | | | | |
| 160 | Credit | Annex V.Part 2.67(d) | | | | |
| 170 | Credit default swap | | | | | |
| 180 | Credit spread option | | | | | |
| 190 | Total return swap | | | | | |
| 200 | Other | | | | | |
| 210 | Commodity | Annex V.Part 2.67(e) | | | | |
| 220 | Other | Annex V.Part 2.67(f) | | | | |
| 230 | FAIR VALUE HEDGES | IFRS 7.22(b); IAS 39.86(a) | | | | |
| 240 | Interest rate | Annex V.Part 2.67(a) | | | | |
| 250 | OTC options | | | | | |
| 260 | OTC other | | | | | |
| 270 | Organised market options | | | | | |
| 280 | Organised market other | | | | | |
| 290 | Equity | Annex V.Part 2.67(b) | | | | |
| 300 | OTC options | | | | | |
| 310 | OTC other | | | | | |
| 320 | Organised market options | | | | | |
| 330 | Organised market other | | | | | |
| 340 | Foreign exchange and gold | Annex V.Part 2.67(c) | | | | |
| 350 | OTC options | | | | | |
| 360 | OTC other | | | | | |
| 370 | Organised market options | | | | | |
| 380 | Organised market other | | | | | |
| 390 | Credit | Annex V.Part 2.67(d) | | | | |
| 400 | Credit default swap | | | | | |
| 410 | Credit spread option | | | | | |
| 420 | Total return swap | | | | | |
| 430 | Other | | | | | |
| 440 | Commodity | Annex V.Part 2.67(e) | | | | |
| 450 | Other | Annex V.Part 2.67(f) | | | | |
| 460 | CASH FLOW HEDGES | IFRS 7.22(b); IAS 39.86(b) | | | | |
| 470 | HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION | IFRS 7.22(b); IAS 39.86(c) | | | | |
| 480 | PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK | IAS 39.89A, IE 1-31 | | | | |
| 490 | PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK | IAS 39 IG F6 1-3 | | | | |
| 500 | DERIVATIVES-HEDGE ACCOUNTING | IFRS 7.22(b); IAS 39.9 | | | | |
| 510 | of which: OTC — credit institutions | Annex V.Part 1.35(c), 2.75(a) | | | | |
| 520 | of which: OTC — other financial corporations | Annex V.Part 1.35(d), 2.75(b) | | | | |
| 530 | of which: OTC — rest | Annex V.Part 2.75(c) | | | | |

By product or by type of market

References

Carrying amount

Notional amount

Assets

Liabilities

Total Hedging

of which: sold

Annex V.Part 2.69

Annex V.Part 2.69

Annex V.Part 2.70, 71

Annex V.Part 2.72

010

020

030

040

010

Interest rate

Annex V.Part 2.67(a)

020

OTC options

030

OTC other

040

Organised market options

050

Organised market other

060

Equity

Annex V.Part 2.67(b)

070

OTC options

080

OTC other

090

Organised market options

100

Organised market other

110

Foreign exchange and gold

Annex V.Part 2.67(c)

120

OTC options

130

OTC other

140

Organised market options

150

Organised market other

160

Credit

Annex V.Part 2.67(d)

170

Credit default swap

180

Credit spread option

190

Total return swap

200

Other

210

Commodity

Annex V.Part 2.67(e)

220

Other

Annex V.Part 2.67(f)

230

FAIR VALUE HEDGES

IFRS 7.22(b); IAS 39.86(a)

240

Interest rate

Annex V.Part 2.67(a)

250

OTC options

260

OTC other

270

Organised market options

280

Organised market other

290

Equity

Annex V.Part 2.67(b)

300

OTC options

310

OTC other

320

Organised market options

330

Organised market other

340

Foreign exchange and gold

Annex V.Part 2.67(c)

350

OTC options

360

OTC other

370

Organised market options

380

Organised market other

390

Credit

Annex V.Part 2.67(d)

400

Credit default swap

410

Credit spread option

420

Total return swap

430

Other

440

Commodity

Annex V.Part 2.67(e)

450

Other

Annex V.Part 2.67(f)

460

CASH FLOW HEDGES

IFRS 7.22(b); IAS 39.86(b)

470

HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION

IFRS 7.22(b); IAS 39.86(c)

480

PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK

IAS 39.89A, IE 1-31

490

PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK

IAS 39 IG F6 1-3

500

DERIVATIVES-HEDGE ACCOUNTING

IFRS 7.22(b); IAS 39.9

510

of which: OTC — credit institutions

Annex V.Part 1.35(c), 2.75(a)

520

of which: OTC — other financial corporations

Annex V.Part 1.35(d), 2.75(b)

530

of which: OTC — rest

Annex V.Part 2.75(c)

18.   Information on performing and non-performing exposures

| | References | Gross carrying amount | Accumulated impairment, accumulated changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received |
| --- | --- | --- | --- | --- |
| | Performing | Non-performing | | on performing exposures | on non-performing exposures |
| | Not past due or Past due <= 30 days | Past due > 30 days <= 60 days | Past due > 60 days <= 90 days | | Unlikely to pay that are not past-due or past-due < = 90 days | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 year | Of which: defaulted | Of which: impaired | | Unlikely to pay that are not past-due or past-due < = 90 days | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 year | Collateral received on non-performing exposues | Financial guarantees received on non-performing exposures |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | 190 | 200 | 210 |
| Annex V. Part 2. 45, 109, 145-162 | Annex V. Part 2. 145-162 | Annex V. Part 2. 158 | Annex V. Part 2. 158 | Annex V. Part 2. 158 | Annex V. Part 2. 145-162 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | CRR Article 178; Annex V. Part 2.61 | IAS 39. 58-70 | Annex V. Part 2. 46 | Annex V. Part 2. 161 | Annex V. Part 2. 161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 162 | Annex V. Part 2. 162 |
| 010 | Debt securities | Annex V.Part 1.24, 26 | | | | | | | | | | | | | | | | | | | | | |
| 020 | Central banks | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | | |
| 030 | General government | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | | |
| 040 | Credit institutions | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | | |
| 050 | Other financial corporations | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | | |
| 060 | Non-financial corporations | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | | |
| 070 | Loans and advances | Annex V.Part 1.24, 27 | | | | | | | | | | | | | | | | | | | | | |
| 080 | Central banks | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | | |
| 090 | General government | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | | |
| 100 | Credit institutions | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | | |
| 110 | Other financial corporations | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | | |
| 120 | Non-financial corporations | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | | |
| 130 | Of which: Small and Medium-sized Enterprises | Article 1 2(a) of Commission Recommendation 2003/361/EC (hereinafter the ‘SME’) | | | | | | | | | | | | | | | | | | | | | |
| 140 | Of which: Commercial real estate | | | | | | | | | | | | | | | | | | | | | | |
| 150 | Households | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | | |
| 160 | Of which: Residential mortgage loans | | | | | | | | | | | | | | | | | | | | | | |
| 170 | Of which: Credit for consumption | | | | | | | | | | | | | | | | | | | | | | |
| 180 | DEBT INSTRUMENTS AT AMORTISED COST | Annex V. Part 1. 13 (d)(e) | | | | | | | | | | | | | | | | | | | | | |
| 190 | Debt securities | Annex V.Part 1.24, 26 | | | | | | | | | | | | | | | | | | | | | |
| 200 | Central banks | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | | |
| 210 | General government | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | | |
| 220 | Credit institutions | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | | |
| 230 | Other financial corporations | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | | |
| 240 | Non-financial corporations | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | | |
| 250 | Loans and advances | Annex V.Part 1.24, 27 | | | | | | | | | | | | | | | | | | | | | |
| 260 | Central banks | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | | |
| 270 | General government | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | | |
| 280 | Credit institutions | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | | |
| 290 | Other financial corporations | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | | |
| 300 | Non-financial corporations | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | | |
| 310 | Households | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | | |
| 320 | DEBT INSTRUMENTS AT FAIR VALUE other than Held for Trading (HFT) | Annex V. Part I. 13 (b)(c) | | | | | | | | | | | | | | | | | | | | | |
| 330 | DEBT INSTRUMENTS other than HFT | Annex V. Part I. 13 (b)(c)(d)(e) | | | | | | | | | | | | | | | | | | | | | |
| 340 | Loan commitments given | IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57 | | | | | | | | | | | | | | | | | | | | | |
| 350 | Central banks | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | | |
| 360 | General government | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | | |
| 370 | Credit institutions | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | | |
| 380 | Other financial corporations | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | | |
| 390 | Non-financial corporations | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | | |
| 400 | Households | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | | |
| 410 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | | | | | | | | | | | | | | | | | | | | | |
| 420 | Central banks | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | | |
| 430 | General government | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | | |
| 440 | Credit institutions | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | | |
| 450 | Other financial corporations | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | | |
| 460 | Non-financial corporations | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | | |
| 470 | Households | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | | |
| 480 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | | | | | | | | | | | | | | | | | | | | | |
| 490 | Central banks | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | | |
| 500 | General government | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | | |
| 510 | Credit institutions | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | | |
| 520 | Other financial corporations | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | | |
| 530 | Non-financial corporations | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | | |
| 540 | Households | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | | |
| 550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.55 | | | | | | | | | | | | | | | | | | | | | |

References

Gross carrying amount

Accumulated impairment, accumulated changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

Performing

Non-performing

on performing exposures

on non-performing exposures

Not past due or Past due <= 30 days

Past due > 30 days <= 60 days

Past due > 60 days <= 90 days

Unlikely to pay that are not past-due or past-due < = 90 days

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 year

Of which: defaulted

Of which: impaired

Unlikely to pay that are not past-due or past-due < = 90 days

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 year

Collateral received on non-performing exposues

Financial guarantees received on non-performing exposures

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

180

190

200

210

Annex V. Part 2. 45, 109, 145-162

Annex V. Part 2. 145-162

Annex V. Part 2. 158

Annex V. Part 2. 158

Annex V. Part 2. 158

Annex V. Part 2. 145-162

Annex V. Part 2. 159

Annex V. Part 2. 159

Annex V. Part 2. 159

Annex V. Part 2. 159

CRR Article 178; Annex V. Part 2.61

IAS 39. 58-70

Annex V. Part 2. 46

Annex V. Part 2. 161

Annex V. Part 2. 161

Annex V. Part 2. 159,161

Annex V. Part 2. 159,161

Annex V. Part 2. 159,161

Annex V. Part 2. 159,161

Annex V. Part 2. 162

Annex V. Part 2. 162

010

Debt securities

Annex V.Part 1.24, 26

020

Central banks

Annex V.Part 1.35(a)

030

General government

Annex V.Part 1.35(b)

040

Credit institutions

Annex V.Part 1.35(c)

050

Other financial corporations

Annex V.Part 1.35(d)

060

Non-financial corporations

Annex V.Part 1.35(e)

070

Loans and advances

Annex V.Part 1.24, 27

080

Central banks

Annex V.Part 1.35(a)

090

General government

Annex V.Part 1.35(b)

100

Credit institutions

Annex V.Part 1.35(c)

110

Other financial corporations

Annex V.Part 1.35(d)

120

Non-financial corporations

Annex V.Part 1.35(e)

130

Of which: Small and Medium-sized Enterprises

Article 1 2(a) of Commission Recommendation 2003/361/EC (hereinafter the ‘SME’)

140

Of which: Commercial real estate

150

Households

Annex V.Part 1.35(f)

160

Of which: Residential mortgage loans

170

Of which: Credit for consumption

180

DEBT INSTRUMENTS AT AMORTISED COST

Annex V. Part 1. 13 (d)(e)

190

Debt securities

Annex V.Part 1.24, 26

200

Central banks

Annex V.Part 1.35(a)

210

General government

Annex V.Part 1.35(b)

220

Credit institutions

Annex V.Part 1.35(c)

230

Other financial corporations

Annex V.Part 1.35(d)

240

Non-financial corporations

Annex V.Part 1.35(e)

250

Loans and advances

Annex V.Part 1.24, 27

260

Central banks

Annex V.Part 1.35(a)

270

General government

Annex V.Part 1.35(b)

280

Credit institutions

Annex V.Part 1.35(c)

290

Other financial corporations

Annex V.Part 1.35(d)

300

Non-financial corporations

Annex V.Part 1.35(e)

310

Households

Annex V.Part 1.35(f)

320

DEBT INSTRUMENTS AT FAIR VALUE other than Held for Trading (HFT)

Annex V. Part I. 13 (b)(c)

330

DEBT INSTRUMENTS other than HFT

Annex V. Part I. 13 (b)(c)(d)(e)

340

Loan commitments given

IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57

350

Central banks

Annex V.Part 1.35(a)

360

General government

Annex V.Part 1.35(b)

370

Credit institutions

Annex V.Part 1.35(c)

380

Other financial corporations

Annex V.Part 1.35(d)

390

Non-financial corporations

Annex V.Part 1.35(e)

400

Households

Annex V.Part 1.35(f)

410

Financial guarantees given

IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58

420

Central banks

Annex V.Part 1.35(a)

430

General government

Annex V.Part 1.35(b)

440

Credit institutions

Annex V.Part 1.35(c)

450

Other financial corporations

Annex V.Part 1.35(d)

460

Non-financial corporations

Annex V.Part 1.35(e)

470

Households

Annex V.Part 1.35(f)

480

Other Commitments given

CRR Annex I; Annex V.Part 2.56, 59

490

Central banks

Annex V.Part 1.35(a)

500

General government

Annex V.Part 1.35(b)

510

Credit institutions

Annex V.Part 1.35(c)

520

Other financial corporations

Annex V.Part 1.35(d)

530

Non-financial corporations

Annex V.Part 1.35(e)

540

Households

Annex V.Part 1.35(f)

550

OFF-BALANCE SHEET EXPOSURES

Annex V.Part 2.55

19.   Information on forborne exposures

| | References | Gross carrying amount of exposures with forbearance measures | Accumulated impairment, accumulated changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received |
| --- | --- | --- | --- | --- |
| | Performing exposures with forbearance measures | Non-performing exposures with forbearance measures | | on perfoming exposures with forbearance measures | on non-performing exposures with forbearance measures |
| | Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation | | Instruments with modifications in their terms and conditions | Refinancing | of which: Defaulted | of which: Impaired | of which: Forbearance of non-performing exposures | | Instruments with modifications in their terms and conditions | Refinancing | Collateral received on exposures with forbearance measures | Financial guarantees received on exposures with forbearance measures |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 |
| Annex V. Part 2. 45, 109, 163-182 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 177, 178, 182 | Annex V. Part 2. 164 (b), 177, 178, 181, 182 | Annex V. Part 2. 176(b),177, 180 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 179-180,182 | Annex V. Part 2. 164 (b), 179-182 | CRR Article 178; Annex V. Part 2.61 | IAS 39. 58-70 | Annex V. Part 2. 172(a), 157 | Annex V. Part 2. 46, 183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 164 (a), 179-180,182,183 | Annex V. Part 2. 164 (b), 179-183 | Annex V. Part 2. 162 | Annex V. Part 2. 162 |
| 010 | Debt securities | Annex V.Part 1.24, 26 | | | | | | | | | | | | | | | | | | |
| 020 | Central banks | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | |
| 030 | General government | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | |
| 040 | Credit institutions | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | |
| 050 | Other financial corporations | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | |
| 060 | Non-financial corporations | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | |
| 070 | Loans and advances | Annex V.Part 1.24, 27 | | | | | | | | | | | | | | | | | | |
| 080 | Central banks | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | |
| 090 | General government | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | |
| 100 | Credit institutions | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | |
| 110 | Other financial corporations | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | |
| 120 | Non-financial corporations | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | |
| 130 | Of which: Small and Medium-sized Enterprises | Article 1 2(a) of Commission Recommendation 2003/361/EC | | | | | | | | | | | | | | | | | | |
| 140 | Of which: Commercial real estate | | | | | | | | | | | | | | | | | | | |
| 150 | Households | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | |
| 160 | Of which: Residential mortgage loans | | | | | | | | | | | | | | | | | | | |
| 170 | Of which: Credit for consumption | | | | | | | | | | | | | | | | | | | |
| 180 | DEBT INSTRUMENTS AT AMORTISED COST | Annex V. Part 1.13 (d)(e) | | | | | | | | | | | | | | | | | | |
| 190 | Debt securities | Annex V.Part 1.24, 26 | | | | | | | | | | | | | | | | | | |
| 200 | Central banks | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | |
| 210 | General government | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | |
| 220 | Credit institutions | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | |
| 230 | Other financial corporations | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | |
| 240 | Non-financial corporations | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | |
| 250 | Loans and advances | Annex V.Part 1.24, 27 | | | | | | | | | | | | | | | | | | |
| 260 | Central banks | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | |
| 270 | General government | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | |
| 280 | Credit institutions | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | |
| 290 | Other financial corporations | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | |
| 300 | Non-financial corporations | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | |
| 310 | Households | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | |
| 320 | DEBT INSTRUMENTS AT FAIR VALUE other than HFT | Annex V. Part I. 13 (b)(c) | | | | | | | | | | | | | | | | | | |
| 330 | DEBT INSTRUMENTS other than HFT | Annex V. Part I. 13 (b)(c)(d)(e) | | | | | | | | | | | | | | | | | | |
| 340 | Loan commitments given | IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57 | | | | | | | | | | | | | | | | | | |

References

Gross carrying amount of exposures with forbearance measures

Accumulated impairment, accumulated changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

Performing exposures with forbearance measures

Non-performing exposures with forbearance measures

on perfoming exposures with forbearance measures

on non-performing exposures with forbearance measures

Instruments with modifications in their terms and conditions

Refinancing

of which: Performing forborne exposures under probation

Instruments with modifications in their terms and conditions

Refinancing

of which: Defaulted

of which: Impaired

of which: Forbearance of non-performing exposures

Instruments with modifications in their terms and conditions

Refinancing

Collateral received on exposures with forbearance measures

Financial guarantees received on exposures with forbearance measures

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

180

Annex V. Part 2. 45, 109, 163-182

Annex V. Part 2. 145-162

Annex V. Part 2. 164 (a), 177, 178, 182

Annex V. Part 2. 164 (b), 177, 178, 181, 182

Annex V. Part 2. 176(b),177, 180

Annex V. Part 2. 145-162

Annex V. Part 2. 164 (a), 179-180,182

Annex V. Part 2. 164 (b), 179-182

CRR Article 178; Annex V. Part 2.61

IAS 39. 58-70

Annex V. Part 2. 172(a), 157

Annex V. Part 2. 46, 183

Annex V. Part 2. 145-183

Annex V. Part 2. 145-183

Annex V. Part 2. 164 (a), 179-180,182,183

Annex V. Part 2. 164 (b), 179-183

Annex V. Part 2. 162

Annex V. Part 2. 162

010

Debt securities

Annex V.Part 1.24, 26

020

Central banks

Annex V.Part 1.35(a)

030

General government

Annex V.Part 1.35(b)

040

Credit institutions

Annex V.Part 1.35(c)

050

Other financial corporations

Annex V.Part 1.35(d)

060

Non-financial corporations

Annex V.Part 1.35(e)

070

Loans and advances

Annex V.Part 1.24, 27

080

Central banks

Annex V.Part 1.35(a)

090

General government

Annex V.Part 1.35(b)

100

Credit institutions

Annex V.Part 1.35(c)

110

Other financial corporations

Annex V.Part 1.35(d)

120

Non-financial corporations

Annex V.Part 1.35(e)

130

Of which: Small and Medium-sized Enterprises

Article 1 2(a) of Commission Recommendation 2003/361/EC

140

Of which: Commercial real estate

150

Households

Annex V.Part 1.35(f)

160

Of which: Residential mortgage loans

170

Of which: Credit for consumption

180

DEBT INSTRUMENTS AT AMORTISED COST

Annex V. Part 1.13 (d)(e)

190

Debt securities

Annex V.Part 1.24, 26

200

Central banks

Annex V.Part 1.35(a)

210

General government

Annex V.Part 1.35(b)

220

Credit institutions

Annex V.Part 1.35(c)

230

Other financial corporations

Annex V.Part 1.35(d)

240

Non-financial corporations

Annex V.Part 1.35(e)

250

Loans and advances

Annex V.Part 1.24, 27

260

Central banks

Annex V.Part 1.35(a)

270

General government

Annex V.Part 1.35(b)

280

Credit institutions

Annex V.Part 1.35(c)

290

Other financial corporations

Annex V.Part 1.35(d)

300

Non-financial corporations

Annex V.Part 1.35(e)

310

Households

Annex V.Part 1.35(f)

320

DEBT INSTRUMENTS AT FAIR VALUE other than HFT

Annex V. Part I. 13 (b)(c)

330

DEBT INSTRUMENTS other than HFT

Annex V. Part I. 13 (b)(c)(d)(e)

340

Loan commitments given

IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57

---

ANNEX V

REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

| FINREP TEMPLATES FOR GAAP |
| --- |
| Template number | Name of the template or of the group of templates |
| PART 1 [QUARTERLY FREQUENCY] |
| Balance Sheet Statement [Statement of Financial Position] |
| 1.1 | Balance Sheet Statement: assets |
| 1.2 | Balance Sheet Statement: liabilities |
| 1.3 | Balance Sheet Statement: equity |
| 2 | Statement of profit or loss |
| 5 | Breakdown of loans and advances by product |
| Breakdown of financial liabilities |
| 8.1 | Breakdown of financial liabilities by product and by counterparty sector |
| 8.2 | Subordinated financial liabilities |
| 10 | Derivatives — Trading |
| Derivatives — Hedge accounting |
| 11.2 | Derivatives — Hedge accounting under National GAAP: Breakdown by type of risk |
| 18 | Performing and non-performing exposures |
| 19 | Forborne exposures |

FINREP TEMPLATES FOR GAAP

Template number

Name of the template or of the group of templates

PART 1 [QUARTERLY FREQUENCY]

Balance Sheet Statement [Statement of Financial Position]

1.1

Balance Sheet Statement: assets

1.2

Balance Sheet Statement: liabilities

1.3

Balance Sheet Statement: equity

2

Statement of profit or loss

5

Breakdown of loans and advances by product

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

10

Derivatives — Trading

Derivatives — Hedge accounting

11.2

Derivatives — Hedge accounting under National GAAP: Breakdown by type of risk

18

Performing and non-performing exposures

19

Forborne exposures

| COLOUR CODE IN TEMPLATES: |
| --- |
| | Data point to be submitted |

COLOUR CODE IN TEMPLATES:

Data point to be submitted

1.   Balance Sheet Statement [Statement of Financial Position]

1.1   Assets

| | References National GAAP based on Directive 86/635/EEC (hereinafter the ‘BAD’) | Carrying amount |
| --- | --- | --- |
| 010 |
| 010 | Cash, cash balances at central banks and other demand deposits | BAD Article 4. Assets (1) | |
| 020 | Cash on hand | Part 2.1 of Annex V to Implementing Regulation (EU) 680/2014 (hereinafter ‘Annex V’) | |
| 030 | Cash balances at central banks | BAD Article 13(2); Annex V.Part 2.2 | |
| 091 | Trading financial assets | Annex V.Part 1.15 | |
| 092 | Derivatives | Annex II of Regulation (EU) No 575/2013 (hereinafter the ‘CRR’); Annex V.Part 1.15 | |
| 093 | Equity instruments | Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 | |
| 094 | Debt securities | Annex V.Part 1.24, 26 | |
| 095 | Loans and advances | Annex V.Part 1.24, 27 | |
| 171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | Article 42a(1), (4) of Directive 78/660/EEC (hereinafter the ‘4th Directive’) | |
| 172 | Equity instruments | Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 | |
| 173 | Debt securities | Annex V.Part 1.24, 26 | |
| 174 | Loans and advances | 4th Directive Article 42a(1), (4)(b); Annex V.Part 1.24, 27 | |
| 175 | Non-trading non-derivative financial assets measured at fair value to equity | 4th Directive Article 42a(1); Article 42c (2) | |
| 176 | Equity instruments | Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 | |
| 177 | Debt securities | Annex V.Part 1.24, 26 | |
| 178 | Loans and advances | 4th Directive Article 42a(1), (4)(b); Annex V.Part 1.24, 27 | |
| 231 | Non-trading debt instruments measured at a cost-based method | BAD Articles 37.1, 42a(4)(b); Annex V.Part1.16 | |
| 232 | Debt securities | Annex V.Part 1.24, 26 | |
| 233 | Loans and advances | Annex V.Part 1.24, 27 | |
| 234 | Other non-trading non-derivative financial assets | BAD Articles 35-37; Annex V.Part 1.17 | |
| 235 | Equity instruments | Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 | |
| 236 | Debt securities | Annex V.Part 1.24, 26 | |
| 237 | Loans and advances | Annex V.Part 1.24, 27 | |
| 240 | Derivatives — Hedge accounting | 4th Directive Article 42a(1), (5a); Article 42c(1)(a); IAS 39.9; Annex V.Part 1.19 | |
| 260 | Investments in subsidaries, joint ventures and associates | BAD Article 4.Assets(7)-(8); 4th Directive Article 17; Annex V.Part 2.4 | |
| 270 | Tangible assets | BAD Article 4.Assets(10) | |
| 280 | Property, Plant and Equipment | | |
| 290 | Investment property | | |
| 300 | Intangible assets | BAD Article 4.Assets(9); Article 4(1)(115) of the CRR | |
| 310 | Goodwill | BAD Article 4.Assets(9); Article 4(1)(113) of the CRR | |
| 320 | Other intangible assets | BAD Article 4.Assets(9) | |
| 330 | Tax assets | | |
| 340 | Current tax assets | | |
| 350 | Deferred tax assets | 4th Directive Article 43(1)(11); Article 4(1)(106) of the CRR | |
| 360 | Other assets | Annex V.Part 2.5 | |
| 380 | TOTAL ASSETS | BAD Article 4 Assets | |

References National GAAP based on Directive 86/635/EEC (hereinafter the ‘BAD’)

Carrying amount

010

010

Cash, cash balances at central banks and other demand deposits

BAD Article 4. Assets (1)

020

Cash on hand

Part 2.1 of Annex V to Implementing Regulation (EU) 680/2014 (hereinafter ‘Annex V’)

030

Cash balances at central banks

BAD Article 13(2); Annex V.Part 2.2

091

Trading financial assets

Annex V.Part 1.15

092

Derivatives

Annex II of Regulation (EU) No 575/2013 (hereinafter the ‘CRR’); Annex V.Part 1.15

093

Equity instruments

Part 2.4-5 of Annex II to Regulation (EC) No 25/2009

094

Debt securities

Annex V.Part 1.24, 26

095

Loans and advances

Annex V.Part 1.24, 27

171

Non-trading non-derivative financial assets measured at fair value through profit or loss

Article 42a(1), (4) of Directive 78/660/EEC (hereinafter the ‘4th Directive’)

172

Equity instruments

Part 2.4-5 of Annex II to Regulation (EC) No 25/2009

173

Debt securities

Annex V.Part 1.24, 26

174

Loans and advances

4th Directive Article 42a(1), (4)(b); Annex V.Part 1.24, 27

175

Non-trading non-derivative financial assets measured at fair value to equity

4th Directive Article 42a(1); Article 42c (2)

176

Equity instruments

Part 2.4-5 of Annex II to Regulation (EC) No 25/2009

177

Debt securities

Annex V.Part 1.24, 26

178

Loans and advances

4th Directive Article 42a(1), (4)(b); Annex V.Part 1.24, 27

231

Non-trading debt instruments measured at a cost-based method

BAD Articles 37.1, 42a(4)(b); Annex V.Part1.16

232

Debt securities

Annex V.Part 1.24, 26

233

Loans and advances

Annex V.Part 1.24, 27

234

Other non-trading non-derivative financial assets

BAD Articles 35-37; Annex V.Part 1.17

235

Equity instruments

Part 2.4-5 of Annex II to Regulation (EC) No 25/2009

236

Debt securities

Annex V.Part 1.24, 26

237

Loans and advances

Annex V.Part 1.24, 27

240

Derivatives — Hedge accounting

4th Directive Article 42a(1), (5a); Article 42c(1)(a); IAS 39.9; Annex V.Part 1.19

260

Investments in subsidaries, joint ventures and associates

BAD Article 4.Assets(7)-(8); 4th Directive Article 17; Annex V.Part 2.4

270

Tangible assets

BAD Article 4.Assets(10)

280

Property, Plant and Equipment

290

Investment property

300

Intangible assets

BAD Article 4.Assets(9); Article 4(1)(115) of the CRR

310

Goodwill

BAD Article 4.Assets(9); Article 4(1)(113) of the CRR

320

Other intangible assets

BAD Article 4.Assets(9)

330

Tax assets

340

Current tax assets

350

Deferred tax assets

4th Directive Article 43(1)(11); Article 4(1)(106) of the CRR

360

Other assets

Annex V.Part 2.5

380

TOTAL ASSETS

BAD Article 4 Assets

1.2   Liabilities

| | References National GAAP based on BAD | Carrying amount |
| --- | --- | --- |
| 010 |
| 061 | Trading financial liabilities | 4th Directive Article 42a(3) | |
| 062 | Derivatives | CRR Annex II; Annex V.Part 1.15 | |
| 063 | Short positions | | |
| 064 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 | |
| 065 | Debt securities issued | Annex V.Part 1.31 | |
| 066 | Other financial liabilities | Annex V.Part 1.32-34 | |
| 141 | Non-trading non-derivative financial liabilities measured at a cost-based method | 4th Directive Article 42a(3) | |
| 142 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 | |
| 143 | Debt securities issued | Annex V.Part 1.31 | |
| 144 | Other financial liabilities | Annex V.Part 1.32-34 | |
| 150 | Derivatives — Hedge accounting | 4th Directive Article 42a(1), (5a), Article 42c(1)(a); Annex V.Part 1.23 | |
| 170 | Provisions | BAD Article 4.Liabilities(6) | |
| 171 | Funds for general banking risks [if presented within liabilities] | BAD Article 38.1; Article 4(1)(112) of the CRR; Annex V.Part 2.12 | |
| 180 | Pensions and other post employment defined benefit obligations | Annex V.Part 2.7 | |
| 190 | Other long term employee benefits | Annex V.Part 2.8 | |
| 200 | Restructuring | | |
| 210 | Pending legal issues and tax litigation | | |
| 220 | Commitments and guarantees given | BAD Articles 24-25, 33(1) | |
| 230 | Other provisions | | |
| 240 | Tax liabilities | | |
| 250 | Current tax liabilities | | |
| 260 | Deferred tax liabilities | 4th Directive Article 43(1)(11); CRR Article 4(108) | |
| 280 | Other liabilities | Annex V.Part 2.10 | |
| 300 | TOTAL LIABILITIES | | |

References National GAAP based on BAD

Carrying amount

010

061

Trading financial liabilities

4th Directive Article 42a(3)

062

Derivatives

CRR Annex II; Annex V.Part 1.15

063

Short positions

064

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30

065

Debt securities issued

Annex V.Part 1.31

066

Other financial liabilities

Annex V.Part 1.32-34

141

Non-trading non-derivative financial liabilities measured at a cost-based method

4th Directive Article 42a(3)

142

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30

143

Debt securities issued

Annex V.Part 1.31

144

Other financial liabilities

Annex V.Part 1.32-34

150

Derivatives — Hedge accounting

4th Directive Article 42a(1), (5a), Article 42c(1)(a); Annex V.Part 1.23

170

Provisions

BAD Article 4.Liabilities(6)

171

Funds for general banking risks [if presented within liabilities]

BAD Article 38.1; Article 4(1)(112) of the CRR; Annex V.Part 2.12

180

Pensions and other post employment defined benefit obligations

Annex V.Part 2.7

190

Other long term employee benefits

Annex V.Part 2.8

200

Restructuring

210

Pending legal issues and tax litigation

220

Commitments and guarantees given

BAD Articles 24-25, 33(1)

230

Other provisions

240

Tax liabilities

250

Current tax liabilities

260

Deferred tax liabilities

4th Directive Article 43(1)(11); CRR Article 4(108)

280

Other liabilities

Annex V.Part 2.10

300

TOTAL LIABILITIES

1.3   Equity

| | References National GAAP based on BAD | Carrying amount |
| --- | --- | --- |
| 010 |
| 010 | Capital | BAD Article 4.Liabilities(9), BAD Article 22 | |
| 020 | Paid-up capital | BAD Article 4.Liabilities(9) | |
| 030 | Unpaid capital which has been called up | BAD Article 4.Liabilities(9) | |
| 040 | Share premium | BAD Article 4.Liabilities(10); Article 4(1)(124) of the CRR | |
| 050 | Equity instruments issued other than capital | Annex V.Part 2.15-16 | |
| 060 | Equity component of compound financial instruments | 4th Directive Article 42a(5a); Annex V.Part 2.15 | |
| 070 | Other equity instruments issued | Annex V.Part 2.16 | |
| 080 | Other equity | Annex V.Part 2.17 | |
| 190 | Retained earnings | BAD Article 4.Liabilities(13); Article 4(1)(123) of the CRR | |
| 200 | Revaluation reserves | BAD Article 4.Liabilities(12) | |
| 201 | Tangible assets | 4th Directive Article 33(1)(c) | |
| 202 | Equity instruments | 4th Directive Article 33(1)(c) | |
| 203 | Debt securities | 4th Directive Article 33(1)(c) | |
| 204 | Other | 4th Directive Article 33(1)(c) | |
| 205 | Fair value reserves | 4th Directive Article 42a(1) | |
| 206 | Hedge of net investments in foreign operations | 4th Directive Articles 42a(1), 42c(1)(b) | |
| 207 | Hedging derivatives — cash flow hedges | 4th Directive Articles 42a(1), 42c(1)(a); CRR Article 30(a) | |
| 208 | Hedging derivatives — other hedges | 4th Directive Articles 42a(1), 42c(1)(a) | |
| 209 | Non-trading non-derivative financial assets measured at fair value to equity | 4th Directive Articles 42a(1), 42c(2) | |
| 210 | Other reserves | BAD Article 4 Liabilities(11)-(13) | |
| 215 | Funds for general banking risks [if presented within equity] | BAD Article 38.1; Article 4(1)(112) of the CRR; Annex V.Part 1.38 | |
| 220 | Reserves or accumulated losses of investments in subsidaries, joint ventures and associates | 4th Directive Article 59.4; Annex V.Part 2.19 | |
| 230 | Other | Annex V.Part 2.19 | |
| 235 | First consolidation differences | Article 19(1)(c ) of Directive 83/349/EEC (hereinafter the ‘7th Directive’) | |
| 240 | (-) Treasury shares | 4th Directive Article 9 C (III)(7), D(III)(2); Annex V.Part 2.20 | |
| 250 | Profit or loss attributable to owners of the parent | BAD Article 4.Liabilities(14) | |
| 260 | (-) Interim dividends | CRR Article 26(2b) | |
| 270 | Minority interests [Non-controlling interests] | Article 21 of the 7th Directive | |
| 280 | Accumulated Other Comprehensive Income | Article 4(1)(100) of the CRR | |
| 290 | Other items | | |
| 300 | TOTAL EQUITY | | |
| 310 | TOTAL EQUITY AND TOTAL LIABILITIES | BAD Article 4.Liabilities | |

References National GAAP based on BAD

Carrying amount

010

010

Capital

BAD Article 4.Liabilities(9), BAD Article 22

020

Paid-up capital

BAD Article 4.Liabilities(9)

030

Unpaid capital which has been called up

BAD Article 4.Liabilities(9)

040

Share premium

BAD Article 4.Liabilities(10); Article 4(1)(124) of the CRR

050

Equity instruments issued other than capital

Annex V.Part 2.15-16

060

Equity component of compound financial instruments

4th Directive Article 42a(5a); Annex V.Part 2.15

070

Other equity instruments issued

Annex V.Part 2.16

080

Other equity

Annex V.Part 2.17

190

Retained earnings

BAD Article 4.Liabilities(13); Article 4(1)(123) of the CRR

200

Revaluation reserves

BAD Article 4.Liabilities(12)

201

Tangible assets

4th Directive Article 33(1)(c)

202

Equity instruments

4th Directive Article 33(1)(c)

203

Debt securities

4th Directive Article 33(1)(c)

204

Other

4th Directive Article 33(1)(c)

205

Fair value reserves

4th Directive Article 42a(1)

206

Hedge of net investments in foreign operations

4th Directive Articles 42a(1), 42c(1)(b)

207

Hedging derivatives — cash flow hedges

4th Directive Articles 42a(1), 42c(1)(a); CRR Article 30(a)

208

Hedging derivatives — other hedges

4th Directive Articles 42a(1), 42c(1)(a)

209

Non-trading non-derivative financial assets measured at fair value to equity

4th Directive Articles 42a(1), 42c(2)

210

Other reserves

BAD Article 4 Liabilities(11)-(13)

215

Funds for general banking risks [if presented within equity]

BAD Article 38.1; Article 4(1)(112) of the CRR; Annex V.Part 1.38

220

Reserves or accumulated losses of investments in subsidaries, joint ventures and associates

4th Directive Article 59.4; Annex V.Part 2.19

230

Other

Annex V.Part 2.19

235

First consolidation differences

Article 19(1)(c ) of Directive 83/349/EEC (hereinafter the ‘7th Directive’)

240

(-) Treasury shares

4th Directive Article 9 C (III)(7), D(III)(2); Annex V.Part 2.20

250

Profit or loss attributable to owners of the parent

BAD Article 4.Liabilities(14)

260

(-) Interim dividends

CRR Article 26(2b)

270

Minority interests [Non-controlling interests]

Article 21 of the 7th Directive

280

Accumulated Other Comprehensive Income

Article 4(1)(100) of the CRR

290

Other items

300

TOTAL EQUITY

310

TOTAL EQUITY AND TOTAL LIABILITIES

BAD Article 4.Liabilities

2.   Statement of profit or loss

| | References National GAAP based on BAD | Current period |
| --- | --- | --- |
| 010 |
| 010 | Interest income | BAD Article 27.Vertical layout(1); Annex V.Part 2.21 | |
| 090 | (Interest expenses) | BAD Article 27.Vertical layout(2); Annex V.Part 2.21 | |
| 160 | Dividend income | BAD Article 27.Vertical layout(3); Annex V.Part 2.28 | |
| 200 | Fee and commission income | BAD Article 27.Vertical layout(4) | |
| 210 | (Fee and commission expenses) | BAD Article 27.Vertical layout(5) | |
| 220 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | BAD Article 27.Vertical layout(6) | |
| 285 | Gains or (-) losses on trading financial assets and liabilities, net | BAD Article 27.Vertical layout(6) | |
| 295 | Gains or (-) losses on non-trading financial assets and liabilities, net | BAD Article 27.Vertical layout(6) | |
| 300 | Gains or (-) losses from hedge accounting, net | 4th Directive Article 42a(1) and (5a), Article 42c(1)(a) | |
| 310 | Exchange differences [gain or (-) loss], net | BAD Article 39 | |
| 320 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | BAD Article 27.Vertical layout(13)-(14) | |
| 330 | Gains or (-) losses on derecognition of non financial assets, net | | |
| 340 | Other operating income | BAD Article 27.Vertical layout(7); Annex V.Part 2.141-143 | |
| 350 | (Other operating expenses) | BAD Article 27.Vertical layout(10); Annex V.Part 2.141-143 | |
| 355 | TOTAL OPERATING INCOME, NET | | |
| 360 | (Administrative expenses) | BAD Article 27.Vertical layout(8) | |
| 370 | (Staff expenses) | BAD Article 27.Vertical layout(8)(a) | |
| 380 | (Other administrative expenses) | BAD Article 27.Vertical layout(8)(b) | |
| 390 | (Depreciation) | | |
| 400 | (Property, Plant and Equipment) | BAD Article 27.Vertical layout(9) | |
| 410 | (Investment Properties) | BAD Article 27.Vertical layout(9) | |
| 415 | (Goodwill) | BAD Article 27.Vertical layout(9) | |
| 420 | (Other intangible assets) | BAD Article 27.Vertical layout(9) | |
| 430 | (Provisions or (-) reversal of provisions) | | |
| 440 | (Commitments and guarantees given) | BAD Article 27.Vertical layout(11)-(12) | |
| 450 | (Other provisions) | | |
| 455 | (Increases or (-) decreases of the fund for general banking risks, net) | BAD Article 38.2 | |
| 460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | BAD Article 35-37 | |
| 510 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | BAD Article 27.Vertical layout(13)-(14) | |
| 520 | (Impairment or (-) reversal of impairment on non-financial assets) | | |
| 530 | (Property, plant and equipment) | BAD Article 27.Vertical layout(9) | |
| 540 | (Investment properties) | BAD Article 27.Vertical layout(9) | |
| 550 | (Goodwill) | BAD Article 27.Vertical layout(9) | |
| 560 | (Other intangible assets) | BAD Article 27.Vertical layout(9) | |
| 570 | (Other) | | |
| 580 | Negative goodwill recognised in profit or loss | 7th Directive Article 31 | |
| 590 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates | BAD Article 27.Vertical layout(13)-(14) | |
| 610 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | | |
| 620 | (Tax expense or (-) income related to profit or loss from continuing operations) | BAD Article 27.Vertical layout(15) | |
| 630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | BAD Article 27.Vertical layout(16) | |
| 632 | Extraordinary profit or (-) loss after tax | BAD Article 27.Vertical layout(21) | |
| 633 | Extraordinary profit or loss before tax | BAD Article 27.Vertical layout(19) | |
| 634 | (Tax expense or (-) income related to extraordinary profit or loss) | BAD Article 27.Vertical layout(20) | |
| 670 | PROFIT OR (-) LOSS FOR THE YEAR | BAD Article 27.Vertical layout(23) | |
| 680 | Attributable to minority interest [non-controlling interests] | | |
| 690 | Attributable to owners of the parent | | |

References National GAAP based on BAD

Current period

010

010

Interest income

BAD Article 27.Vertical layout(1); Annex V.Part 2.21

090

(Interest expenses)

BAD Article 27.Vertical layout(2); Annex V.Part 2.21

160

Dividend income

BAD Article 27.Vertical layout(3); Annex V.Part 2.28

200

Fee and commission income

BAD Article 27.Vertical layout(4)

210

(Fee and commission expenses)

BAD Article 27.Vertical layout(5)

220

Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net

BAD Article 27.Vertical layout(6)

285

Gains or (-) losses on trading financial assets and liabilities, net

BAD Article 27.Vertical layout(6)

295

Gains or (-) losses on non-trading financial assets and liabilities, net

BAD Article 27.Vertical layout(6)

300

Gains or (-) losses from hedge accounting, net

4th Directive Article 42a(1) and (5a), Article 42c(1)(a)

310

Exchange differences [gain or (-) loss], net

BAD Article 39

320

Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net

BAD Article 27.Vertical layout(13)-(14)

330

Gains or (-) losses on derecognition of non financial assets, net

340

Other operating income

BAD Article 27.Vertical layout(7); Annex V.Part 2.141-143

350

(Other operating expenses)

BAD Article 27.Vertical layout(10); Annex V.Part 2.141-143

355

TOTAL OPERATING INCOME, NET

360

(Administrative expenses)

BAD Article 27.Vertical layout(8)

370

(Staff expenses)

BAD Article 27.Vertical layout(8)(a)

380

(Other administrative expenses)

BAD Article 27.Vertical layout(8)(b)

390

(Depreciation)

400

(Property, Plant and Equipment)

BAD Article 27.Vertical layout(9)

410

(Investment Properties)

BAD Article 27.Vertical layout(9)

415

(Goodwill)

BAD Article 27.Vertical layout(9)

420

(Other intangible assets)

BAD Article 27.Vertical layout(9)

430

(Provisions or (-) reversal of provisions)

440

(Commitments and guarantees given)

BAD Article 27.Vertical layout(11)-(12)

450

(Other provisions)

455

(Increases or (-) decreases of the fund for general banking risks, net)

BAD Article 38.2

460

(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)

BAD Article 35-37

510

(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)

BAD Article 27.Vertical layout(13)-(14)

520

(Impairment or (-) reversal of impairment on non-financial assets)

530

(Property, plant and equipment)

BAD Article 27.Vertical layout(9)

540

(Investment properties)

BAD Article 27.Vertical layout(9)

550

(Goodwill)

BAD Article 27.Vertical layout(9)

560

(Other intangible assets)

BAD Article 27.Vertical layout(9)

570

(Other)

580

Negative goodwill recognised in profit or loss

7th Directive Article 31

590

Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates

BAD Article 27.Vertical layout(13)-(14)

610

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

620

(Tax expense or (-) income related to profit or loss from continuing operations)

BAD Article 27.Vertical layout(15)

630

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

BAD Article 27.Vertical layout(16)

632

Extraordinary profit or (-) loss after tax

BAD Article 27.Vertical layout(21)

633

Extraordinary profit or loss before tax

BAD Article 27.Vertical layout(19)

634

(Tax expense or (-) income related to extraordinary profit or loss)

BAD Article 27.Vertical layout(20)

670

PROFIT OR (-) LOSS FOR THE YEAR

BAD Article 27.Vertical layout(23)

680

Attributable to minority interest [non-controlling interests]

690

Attributable to owners of the parent

5.   Breakdown of loans and advances by product

| | | References National GAAP based on BAD | Central banks | General government | Credit institutions | Other financial corporations | Non-financial corporations | Households |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Annex V.Part 1.35(a) | Annex V.Part 1.35(b) | Annex V.Part 1.35(c) | Annex V.Part 1.35(d) | Annex V.Part 1.35(e) | Annex V.Part 1.35(f) |
| 010 | 020 | 030 | 040 | 050 | 060 |
| By product | 010 | On demand [call] and short notice [current account] | Annex V.Part 2.41(a) | | | | | | |
| 020 | Credit card debt | Annex V.Part 2.41(b) | | | | | | |
| 030 | Trade receivables | Annex V.Part 2.41(c) | | | | | | |
| 040 | Finance leases | Annex V.Part 2.41(d) | | | | | | |
| 050 | Reverse repurchase loans | Annex V.Part 2.41(e) | | | | | | |
| 060 | Other term loans | Annex V.Part 2.41(f) | | | | | | |
| 070 | Advances that are not loans | Annex V.Part 2.41(g) | | | | | | |
| 080 | LOANS AND ADVANCES | Annex V.Part 1.24, 27 | | | | | | |
| By collateral | 090 | of which: mortgage loans [Loans collateralised by immovable property] | Annex V.Part 2.41(h) | | | | | | |
| 100 | of which: other collateralised loans | Annex V.Part 2.41(i) | | | | | | |
| By purpose | 110 | of which: credit for consumption | Annex V.Part 2.41(j) | | | | | | |
| 120 | of which: lending for house purchases | Annex V.Part 2.41(k) | | | | | | |
| By subordination | 130 | of which: project finance loans | Annex V.Part 2.41(l) | | | | | | |

References National GAAP based on BAD

Central banks

General government

Credit institutions

Other financial corporations

Non-financial corporations

Households

Annex V.Part 1.35(a)

Annex V.Part 1.35(b)

Annex V.Part 1.35(c)

Annex V.Part 1.35(d)

Annex V.Part 1.35(e)

Annex V.Part 1.35(f)

010

020

030

040

050

060

By product

010

On demand [call] and short notice [current account]

Annex V.Part 2.41(a)

020

Credit card debt

Annex V.Part 2.41(b)

030

Trade receivables

Annex V.Part 2.41(c)

040

Finance leases

Annex V.Part 2.41(d)

050

Reverse repurchase loans

Annex V.Part 2.41(e)

060

Other term loans

Annex V.Part 2.41(f)

070

Advances that are not loans

Annex V.Part 2.41(g)

080

LOANS AND ADVANCES

Annex V.Part 1.24, 27

By collateral

090

of which: mortgage loans [Loans collateralised by immovable property]

Annex V.Part 2.41(h)

100

of which: other collateralised loans

Annex V.Part 2.41(i)

By purpose

110

of which: credit for consumption

Annex V.Part 2.41(j)

120

of which: lending for house purchases

Annex V.Part 2.41(k)

By subordination

130

of which: project finance loans

Annex V.Part 2.41(l)

8.   Breakdown of financial liabilities

8.1   Breakdown of financial liabilities by product and by counterparty sector

| | References National GAAP based on BAD | | Carrying amount | Accumulated changes in fair value due to credit risk | Amount contractually required to pay at maturity |
| --- | --- | --- | --- | --- | --- |
| Trading | At a cost-based method | Hedge accounting |
| 4th Directive Article 42a(3); Annex V.Part 1.15 | 4th Directive Article 42a(3) | 4th Directive Articles 42a(1) and (5a), 42c(1)(a) | CRR Articles 30(b), 424(1)(d)(i) | Article 7(2) of Regulation (EC) No 25/2009 |
| 034 | 035 | 037 | 040 | 050 |
| 010 | Derivatives | CRR Annex II | IAS 39.9 Application Guidance (hereinafter ‘AG’) 15(a) | | | | | |
| 020 | Short positions | | IAS 39 AG 15(b) | | | | | |
| 030 | Equity instruments | Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 | IAS 32.11 | | | | | |
| 040 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | |
| 050 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 | | | | | |
| 060 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | |
| 070 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 080 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 090 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.51 | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | | | | | |
| 100 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 110 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | |
| 120 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 130 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 140 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | | | | | |
| 150 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 160 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | |
| 170 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 180 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 190 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | | | | | |
| 200 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 210 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | |
| 220 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 230 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 240 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | | | | | |
| 250 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 260 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | |
| 270 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 280 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 290 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | | | | | |
| 300 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 310 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | |
| 320 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 330 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 340 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | | | | | |
| 350 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | | | | | |
| 360 | Debt securities issued | Annex V.Part 1.31; Annex V.Part 2.52 | Annex V.Part 1.31; Annex V.Part 2.52 | | | | | |
| 370 | Certificates of deposits | Annex V.Part 2.52(a) | Annex V.Part 2.52(a) | | | | | |
| 380 | Asset-backed securities | Article 4(1)(61) of the CRR | Article 4(1)(61) of the CRR | | | | | |
| 390 | Covered bonds | Article 129(1) of the CRR | Article 129(1) of the CRR | | | | | |
| 400 | Hybrid contracts | Annex V.Part 2.52(d) | IAS 39.10-11, AG27, AG29; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 9; Annex V.Part 2.52(d) | | | | | |
| 410 | Other debt securities issued | Annex V.Part 2.52(e) | Annex V.Part 2.52(e) | | | | | |
| 420 | Convertible compound financial instruments | | IAS 32.AG 31 | | | | | |
| 430 | Non-convertible | | | | | | | |
| 440 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | | | | | |
| 450 | FINANCIAL LIABILITIES | | | | | | | |

References National GAAP based on BAD

Carrying amount

Accumulated changes in fair value due to credit risk

Amount contractually required to pay at maturity

Trading

At a cost-based method

Hedge accounting

4th Directive Article 42a(3); Annex V.Part 1.15

4th Directive Article 42a(3)

4th Directive Articles 42a(1) and (5a), 42c(1)(a)

CRR Articles 30(b), 424(1)(d)(i)

Article 7(2) of Regulation (EC) No 25/2009

034

035

037

040

050

010

Derivatives

CRR Annex II

IAS 39.9 Application Guidance (hereinafter ‘AG’) 15(a)

020

Short positions

IAS 39 AG 15(b)

030

Equity instruments

Part 2.4-5 of Annex II to Regulation (EC) No 25/2009

IAS 32.11

040

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

050

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30

060

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

070

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

080

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

090

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.51

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

100

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

110

General government

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

120

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

130

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

140

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

150

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

160

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

170

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

180

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

190

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

200

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

210

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

220

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

230

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

240

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

250

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

260

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

270

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

280

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

290

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

300

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

310

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

320

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

330

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

340

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

350

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

360

Debt securities issued

Annex V.Part 1.31; Annex V.Part 2.52

Annex V.Part 1.31; Annex V.Part 2.52

370

Certificates of deposits

Annex V.Part 2.52(a)

Annex V.Part 2.52(a)

380

Asset-backed securities

Article 4(1)(61) of the CRR

Article 4(1)(61) of the CRR

390

Covered bonds

Article 129(1) of the CRR

Article 129(1) of the CRR

400

Hybrid contracts

Annex V.Part 2.52(d)

IAS 39.10-11, AG27, AG29; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 9; Annex V.Part 2.52(d)

410

Other debt securities issued

Annex V.Part 2.52(e)

Annex V.Part 2.52(e)

420

Convertible compound financial instruments

IAS 32.AG 31

430

Non-convertible

440

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

450

FINANCIAL LIABILITIES

8.2   Subordinated financial liabilities

| | References National GAAP | | Carrying amount |
| --- | --- | --- | --- |
| At amortised cost | At a cost-based method |
| 4th Directive Article 42a(3), (5a); IAS 39.47 | 4th Directive Article 42a(3) |
| 020 | 030 |
| 010 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 | | |
| 020 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | | |
| 030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.53-54 | Annex V.Part 2.53-54 | | |

References National GAAP

Carrying amount

At amortised cost

At a cost-based method

4th Directive Article 42a(3), (5a); IAS 39.47

4th Directive Article 42a(3)

020

030

010

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30

020

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

030

SUBORDINATED FINANCIAL LIABILITIES

Annex V.Part 2.53-54

Annex V.Part 2.53-54

10.   Derivatives — Trading

| By type of risk/By product or by type of market | References National GAAP based on BAD | | Mark-to-market [Mark-to-Model] value | Notional amount |
| --- | --- | --- | --- | --- |
| Positive value. Trading | Negative value. Trading | Total Trading | of which: sold |
| CRR Article 105 | CRR Article 105 | Annex V.Part 2.70-71 | Annex V.Part 2.72 |
| 022 | 025 | 030 | 040 |
| 010 | Interest rate | Annex V.Part 2.67(a) | Annex V.Part 2.67(a) | | | | |
| 020 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | | | | |
| 030 | OTC options | | | | | | |
| 040 | OTC other | | | | | | |
| 050 | Organised market options | | | | | | |
| 060 | Organised market other | | | | | | |
| 070 | Equity | Annex V.Part 2.67(b) | Annex V.Part 2.67(b) | | | | |
| 080 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | | | | |
| 090 | OTC options | | | | | | |
| 100 | OTC other | | | | | | |
| 110 | Organised market options | | | | | | |
| 120 | Organised market other | | | | | | |
| 130 | Foreign exchange and gold | Annex V.Part 2.67(c) | Annex V.Part 2.67(c) | | | | |
| 140 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | | | | |
| 150 | OTC options | | | | | | |
| 160 | OTC other | | | | | | |
| 170 | Organised market options | | | | | | |
| 180 | Organised market other | | | | | | |
| 190 | Credit | Annex V.Part 2.67(d) | Annex V.Part 2.67(d) | | | | |
| 200 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | | | | |
| 210 | Credit default swap | | | | | | |
| 220 | Credit spread option | | | | | | |
| 230 | Total return swap | | | | | | |
| 240 | Other | | | | | | |
| 250 | Commodity | Annex V.Part 2.67(e) | Annex V.Part 2.67(e) | | | | |
| 260 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | | | | |
| 270 | Other | Annex V.Part 2.67(f) | Annex V.Part 2.67(f) | | | | |
| 280 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | | | | |
| 290 | DERIVATIVES | CRR Annex II; Annex V.Part 1.15 | IAS 39.9 | | | | |
| 300 | of which: OTC — credit institutions | Annex V.Part 1.35(c), 2.75(a) | Annex V.Part 1.35(c), 2.75(a) | | | | |
| 310 | of which: OTC — other financial corporations | Annex V.Part 1.35(d), 2.75(b) | Annex V.Part 1.35(d), 2.75(b) | | | | |
| 320 | of which: OTC — rest | Annex V.Part 2.75(c) | Annex V.Part 2.75(c) | | | | |

By type of risk/By product or by type of market

References National GAAP based on BAD

Mark-to-market [Mark-to-Model] value

Notional amount

Positive value. Trading

Negative value. Trading

Total Trading

of which: sold

CRR Article 105

CRR Article 105

Annex V.Part 2.70-71

Annex V.Part 2.72

022

025

030

040

010

Interest rate

Annex V.Part 2.67(a)

Annex V.Part 2.67(a)

020

of which: economic hedges

Annex V.Part 2.74

Annex V.Part 2.74

030

OTC options

040

OTC other

050

Organised market options

060

Organised market other

070

Equity

Annex V.Part 2.67(b)

Annex V.Part 2.67(b)

080

of which: economic hedges

Annex V.Part 2.74

Annex V.Part 2.74

090

OTC options

100

OTC other

110

Organised market options

120

Organised market other

130

Foreign exchange and gold

Annex V.Part 2.67(c)

Annex V.Part 2.67(c)

140

of which: economic hedges

Annex V.Part 2.74

Annex V.Part 2.74

150

OTC options

160

OTC other

170

Organised market options

180

Organised market other

190

Credit

Annex V.Part 2.67(d)

Annex V.Part 2.67(d)

200

of which: economic hedges

Annex V.Part 2.74

Annex V.Part 2.74

210

Credit default swap

220

Credit spread option

230

Total return swap

240

Other

250

Commodity

Annex V.Part 2.67(e)

Annex V.Part 2.67(e)

260

of which: economic hedges

Annex V.Part 2.74

Annex V.Part 2.74

270

Other

Annex V.Part 2.67(f)

Annex V.Part 2.67(f)

280

of which: economic hedges

Annex V.Part 2.74

Annex V.Part 2.74

290

DERIVATIVES

CRR Annex II; Annex V.Part 1.15

IAS 39.9

300

of which: OTC — credit institutions

Annex V.Part 1.35(c), 2.75(a)

Annex V.Part 1.35(c), 2.75(a)

310

of which: OTC — other financial corporations

Annex V.Part 1.35(d), 2.75(b)

Annex V.Part 1.35(d), 2.75(b)

320

of which: OTC — rest

Annex V.Part 2.75(c)

Annex V.Part 2.75(c)

11.   Derivatives — Hedge accounting

11.2   Derivatives — Hedge accounting under National GAAP: Breakdown by type of risk

| By product or by type of market | References National GAAP based on BAD | Notional amount |
| --- | --- | --- |
| Total Hedging | of which: sold |
| Annex V.Part 2.70, 71 | Annex V.Part 2.72 |
| 010 | 020 |
| 010 | Interest rate | Annex V.Part 2.67(a) | | |
| 020 | OTC options | | | |
| 030 | OTC other | | | |
| 040 | Organised market options | | | |
| 050 | Organised market other | | | |
| 060 | Equity | Annex V.Part 2.67(b) | | |
| 070 | OTC options | | | |
| 080 | OTC other | | | |
| 090 | Organised market options | | | |
| 100 | Organised market other | | | |
| 110 | Foreign exchange and gold | Annex V.Part 2.67(c) | | |
| 120 | OTC options | | | |
| 130 | OTC other | | | |
| 140 | Organised market options | | | |
| 150 | Organised market other | | | |
| 160 | Credit | Annex V.Part 2.67(d) | | |
| 170 | Credit default swap | | | |
| 180 | Credit spread option | | | |
| 190 | Total return swap | | | |
| 200 | Other | | | |
| 210 | Commodity | Annex V.Part 2.67(e) | | |
| 220 | Other | Annex V.Part 2.67(f) | | |
| 230 | DERIVATIVES-HEDGE ACCOUNTING | | | |
| 240 | of which: OTC — credit institutions | Annex V.Part 1.35(c), 2.75(a) | | |
| 250 | of which: OTC — other financial corporations | Annex V.Part 1.35(d), 2.75(b) | | |
| 260 | of which: OTC — rest | Annex V.Part 2.75(c) | | |

By product or by type of market

References National GAAP based on BAD

Notional amount

Total Hedging

of which: sold

Annex V.Part 2.70, 71

Annex V.Part 2.72

010

020

010

Interest rate

Annex V.Part 2.67(a)

020

OTC options

030

OTC other

040

Organised market options

050

Organised market other

060

Equity

Annex V.Part 2.67(b)

070

OTC options

080

OTC other

090

Organised market options

100

Organised market other

110

Foreign exchange and gold

Annex V.Part 2.67(c)

120

OTC options

130

OTC other

140

Organised market options

150

Organised market other

160

Credit

Annex V.Part 2.67(d)

170

Credit default swap

180

Credit spread option

190

Total return swap

200

Other

210

Commodity

Annex V.Part 2.67(e)

220

Other

Annex V.Part 2.67(f)

230

DERIVATIVES-HEDGE ACCOUNTING

240

of which: OTC — credit institutions

Annex V.Part 1.35(c), 2.75(a)

250

of which: OTC — other financial corporations

Annex V.Part 1.35(d), 2.75(b)

260

of which: OTC — rest

Annex V.Part 2.75(c)

18.   Information on performing and non-performing exposures

| | References National GAAP based on BAD | | Gross carrying amount | Accumulated impairment, accumulated changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received |
| --- | --- | --- | --- | --- | --- |
| | Performing | Non-performing | | on performing exposures | on non-performing exposures |
| | Not past due or Past due <= 30 days | Past due > 30 days <= 60 days | Past due > 60 days <= 90 days | | Unlikely to pay that are not past-due or past-due <= 90 days | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 year | Of which: defaulted | Of which: impaired | | Unlikely to pay that are not past-due or past-due < 90 days | Past due > 90 days <= 180 days | Past due > 180 days <= 1 year | Past due > 1 year | Collateral received on non-performing exposues | Financial guarantees received on non-performing exposures |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | 190 | 200 | 210 |
| Annex V. Part 2. 45, 109, 145-162 | Annex V. Part 2. 145-162 | Annex V. Part 2. 158 | Annex V. Part 2. 158 | Annex V. Part 2. 158 | Annex V. Part 2. 145-162 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | CRR Article 178; Annex V. Part 2.61 | Article 4(1)(95) of the CRR | Annex V. Part 2. 46 | Annex V. Part 2. 161 | Annex V. Part 2. 161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 162 | Annex V. Part 2. 162 |
| 010 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | | | | | | | | | | | | | | | |
| 020 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | | |
| 030 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | | |
| 040 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | | |
| 050 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | | |
| 060 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | | |
| 070 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | | | | | | | | | | | | | | | |
| 080 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | | |
| 090 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | | |
| 100 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | | |
| 110 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | | |
| 120 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | | |
| 130 | Of which: Small and Medium-sized Enterprises | Article 1 2(a) of Commission Recommendation 2003/361/EC (hereinafter ‘SME’) | SME Article 1 2(a) | | | | | | | | | | | | | | | | | | | | | |
| 140 | Of which: Commercial real estate | | | | | | | | | | | | | | | | | | | | | | | |
| 150 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | | |
| 160 | Of which: Residential mortgage loans | | | | | | | | | | | | | | | | | | | | | | | |
| 170 | Of which: Credit for consumption | | | | | | | | | | | | | | | | | | | | | | | |
| 180 | DEBT INSTRUMENTS AT AMORTISED COST | Annex V. Part I. 13 (d)(e); 14 (d)(e) | Annex V. Part I. 13 (d)(e) | | | | | | | | | | | | | | | | | | | | | |
| 190 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | | | | | | | | | | | | | | | |
| 200 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | | |
| 210 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | | |
| 220 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | | |
| 230 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | | |
| 240 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | | |
| 250 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | | | | | | | | | | | | | | | |
| 260 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | | |
| 270 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | | |
| 280 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | | |
| 290 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | | |
| 300 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | | |
| 310 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | | |
| 320 | DEBT INSTRUMENTS AT FAIR VALUE other than Held for Trading (HFT) | Annex V. Part I. 13 (b)(c); 14 (b)(c) | Annex V. Part I. 13 (b)(c) | | | | | | | | | | | | | | | | | | | | | |
| 330 | DEBT INSTRUMENTS other than HFT | Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e) | Annex V. Part I. 13 (b)(c)(d)(e) | | | | | | | | | | | | | | | | | | | | | |
| 340 | Loan commitments given | CRR Annex I; Annex V.Part 2.56-57 | IAS 39.2 (h), 4 (a) ( c), Basis for Conclusions (hereinafter ‘BC’) 15; CRR Annex I; Annex V.Part 2.56-57 | | | | | | | | | | | | | | | | | | | | | |
| 350 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | | |
| 360 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | | |
| 370 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | | |
| 380 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | | |
| 390 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | | |
| 400 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | | |
| 410 | Financial guarantees given | CRR Annex I; Annex V.Part 2.56,58 | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | | | | | | | | | | | | | | | | | | | | | |
| 420 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | | |
| 430 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | | |
| 440 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | | |
| 450 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | | |
| 460 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | | |
| 470 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | | |
| 480 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | CRR Annex I; Annex V.Part 2.56, 59 | | | | | | | | | | | | | | | | | | | | | |
| 490 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | | |
| 500 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | | |
| 510 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | | |
| 520 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | | |
| 530 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | | |
| 540 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | | |
| 550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.55 | Annex V.Part 2.55 | | | | | | | | | | | | | | | | | | | | | |

References National GAAP based on BAD

Gross carrying amount

Accumulated impairment, accumulated changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

Performing

Non-performing

on performing exposures

on non-performing exposures

Not past due or Past due <= 30 days

Past due > 30 days <= 60 days

Past due > 60 days <= 90 days

Unlikely to pay that are not past-due or past-due <= 90 days

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 year

Of which: defaulted

Of which: impaired

Unlikely to pay that are not past-due or past-due < 90 days

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 year

Collateral received on non-performing exposues

Financial guarantees received on non-performing exposures

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

180

190

200

210

Annex V. Part 2. 45, 109, 145-162

Annex V. Part 2. 145-162

Annex V. Part 2. 158

Annex V. Part 2. 158

Annex V. Part 2. 158

Annex V. Part 2. 145-162

Annex V. Part 2. 159

Annex V. Part 2. 159

Annex V. Part 2. 159

Annex V. Part 2. 159

CRR Article 178; Annex V. Part 2.61

Article 4(1)(95) of the CRR

Annex V. Part 2. 46

Annex V. Part 2. 161

Annex V. Part 2. 161

Annex V. Part 2. 159,161

Annex V. Part 2. 159,161

Annex V. Part 2. 159,161

Annex V. Part 2. 159,161

Annex V. Part 2. 162

Annex V. Part 2. 162

010

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

020

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

030

General government

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

040

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

050

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

060

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

070

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

080

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

090

General government

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

100

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

110

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

120

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

130

Of which: Small and Medium-sized Enterprises

Article 1 2(a) of Commission Recommendation 2003/361/EC (hereinafter ‘SME’)

SME Article 1 2(a)

140

Of which: Commercial real estate

150

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

160

Of which: Residential mortgage loans

170

Of which: Credit for consumption

180

DEBT INSTRUMENTS AT AMORTISED COST

Annex V. Part I. 13 (d)(e); 14 (d)(e)

Annex V. Part I. 13 (d)(e)

190

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

200

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

210

General government

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

220

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

230

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

240

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

250

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

260

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

270

General government

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

280

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

290

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

300

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

310

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

320

DEBT INSTRUMENTS AT FAIR VALUE other than Held for Trading (HFT)

Annex V. Part I. 13 (b)(c); 14 (b)(c)

Annex V. Part I. 13 (b)(c)

330

DEBT INSTRUMENTS other than HFT

Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e)

Annex V. Part I. 13 (b)(c)(d)(e)

340

Loan commitments given

CRR Annex I; Annex V.Part 2.56-57

IAS 39.2 (h), 4 (a) ( c), Basis for Conclusions (hereinafter ‘BC’) 15; CRR Annex I; Annex V.Part 2.56-57

350

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

360

General government

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

370

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

380

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

390

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

400

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

410

Financial guarantees given

CRR Annex I; Annex V.Part 2.56,58

IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58

420

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

430

General government

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

440

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

450

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

460

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

470

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

480

Other Commitments given

CRR Annex I; Annex V.Part 2.56, 59

CRR Annex I; Annex V.Part 2.56, 59

490

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

500

General government

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

510

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

520

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

530

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

540

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

550

OFF-BALANCE SHEET EXPOSURES

Annex V.Part 2.55

Annex V.Part 2.55

19.   Information on forborne exposures

| | References National GAAP based on BAD | | Gross carrying amount of exposures with forbearance measures | Accumulated impairment, accumulated changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received |
| --- | --- | --- | --- | --- | --- |
| | Performing exposures with forbearance measures | Non-performing exposures with forbearance measures | | on perfoming exposures with forbearance measures | on non-performing exposures with forbearance measures |
| | Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation | | Instruments with modifications in their terms and conditions | Refinancing | of which: Defaulted | of which: Impaired | of which: Forbearance of non-performing exposures | | Instruments with modifications in their terms and conditions | Refinancing | Collateral received on exposures with forbearance measures | Financial guarantees received on exposures with forbearance measures |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 |
| Annex V. Part 2. 45, 109, 163-182 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 177, 178, 182 | Annex V. Part 2. 164 (b), 177, 178, 181, 182 | Annex V. Part 2. 176(b), 177, 180 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 179-180,182 | Annex V. Part 2. 164 (b), 179-182 | CRR Article 178; Annex V. Part 2.61 | Article 4(1)(95) of the CRR | Annex V. Part 2. 172(a), 157 | Annex V. Part 2. 46, 183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 164 (a), 179-180,182,183 | Annex V. Part 2. 164 (b), 179-183 | Annex V. Part 2. 162 | Annex V. Part 2. 162 |
| 010 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | | | | | | | | | | | | |
| 020 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | |
| 030 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | |
| 040 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | |
| 050 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | |
| 060 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | |
| 070 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | | | | | | | | | | | | |
| 080 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | |
| 090 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | |
| 100 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | |
| 110 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | |
| 120 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | |
| 130 | Of which: Small and Medium-sized Enterprises | SME Article 1 2(a) | SME Article 1 2(a) | | | | | | | | | | | | | | | | | | |
| 140 | Of which: Commercial real estate | | | | | | | | | | | | | | | | | | | | |
| 150 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | |
| 160 | Of which: Residential mortgage loans | | | | | | | | | | | | | | | | | | | | |
| 170 | Of which: Credit for consumption | | | | | | | | | | | | | | | | | | | | |
| 180 | DEBT INSTRUMENTS AT AMORTISED COST | Annex V. Part I. 13 (d)(e); 14 (d)(e) | Annex V. Part I. 13 (d)(e) | | | | | | | | | | | | | | | | | | |
| 190 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | | | | | | | | | | | | |
| 200 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | |
| 210 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | |
| 220 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | |
| 230 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | |
| 240 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | |
| 250 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | | | | | | | | | | | | |
| 260 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | |
| 270 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | |
| 280 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | |
| 290 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | |
| 300 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | |
| 310 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | |
| 320 | DEBT INSTRUMENTS AT FAIR VALUE other than HFT | Annex V. Part I. 13 (b)(c); 14 (b)(c) | Annex V. Part I. 13 (b)(c) | | | | | | | | | | | | | | | | | | |
| 330 | DEBT INSTRUMENTS other than HFT | Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e) | Annex V. Part I. 13 (b)(c)(d)(e) | | | | | | | | | | | | | | | | | | |
| 340 | Loan commitments given | CRR Annex I; Annex V.Part 2.56-57 | IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57 | | | | | | | | | | | | | | | | | | |

References National GAAP based on BAD

Gross carrying amount of exposures with forbearance measures

Accumulated impairment, accumulated changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

Performing exposures with forbearance measures

Non-performing exposures with forbearance measures

on perfoming exposures with forbearance measures

on non-performing exposures with forbearance measures

Instruments with modifications in their terms and conditions

Refinancing

of which: Performing forborne exposures under probation

Instruments with modifications in their terms and conditions

Refinancing

of which: Defaulted

of which: Impaired

of which: Forbearance of non-performing exposures

Instruments with modifications in their terms and conditions

Refinancing

Collateral received on exposures with forbearance measures

Financial guarantees received on exposures with forbearance measures

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

180

Annex V. Part 2. 45, 109, 163-182

Annex V. Part 2. 145-162

Annex V. Part 2. 164 (a), 177, 178, 182

Annex V. Part 2. 164 (b), 177, 178, 181, 182

Annex V. Part 2. 176(b), 177, 180

Annex V. Part 2. 145-162

Annex V. Part 2. 164 (a), 179-180,182

Annex V. Part 2. 164 (b), 179-182

CRR Article 178; Annex V. Part 2.61

Article 4(1)(95) of the CRR

Annex V. Part 2. 172(a), 157

Annex V. Part 2. 46, 183

Annex V. Part 2. 145-183

Annex V. Part 2. 145-183

Annex V. Part 2. 164 (a), 179-180,182,183

Annex V. Part 2. 164 (b), 179-183

Annex V. Part 2. 162

Annex V. Part 2. 162

010

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

020

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

030

General government

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

040

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

050

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

060

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

070

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

080

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

090

General government

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

100

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

110

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

120

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

130

Of which: Small and Medium-sized Enterprises

SME Article 1 2(a)

SME Article 1 2(a)

140

Of which: Commercial real estate

150

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

160

Of which: Residential mortgage loans

170

Of which: Credit for consumption

180

DEBT INSTRUMENTS AT AMORTISED COST

Annex V. Part I. 13 (d)(e); 14 (d)(e)

Annex V. Part I. 13 (d)(e)

190

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

200

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

210

General government

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

220

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

230

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

240

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

250

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.24, 27

260

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

270

General government

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

280

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

290

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

300

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

310

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

320

DEBT INSTRUMENTS AT FAIR VALUE other than HFT

Annex V. Part I. 13 (b)(c); 14 (b)(c)

Annex V. Part I. 13 (b)(c)

330

DEBT INSTRUMENTS other than HFT

Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e)

Annex V. Part I. 13 (b)(c)(d)(e)

340

Loan commitments given

CRR Annex I; Annex V.Part 2.56-57

IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57

---

DECISIONS

| 31.3.2015 | EN | Official Journal of the European Union | L 86/152 |
| --- | --- | --- | --- |

31.3.2015

EN

Official Journal of the European Union

L 86/152

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COMMISSION DECISION (EU) 2015/535

of 27 March 2015

authorising the Kingdom of Denmark to ratify the Convention of 23 November 2007 on the International Recovery of Child Support and Other Forms of Family Maintenance

(notified under document C(2015) 1994)

(Only the Danish text is authentic)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Decision 2006/325/EC of 27 April 2006 concerning the conclusion of the Agreement between the European Community and the Kingdom of Denmark on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (1), and in particular Article 1a thereof,

Having regard to the request made by the Kingdom Denmark (hereinafter referred to as ‘Denmark’) by letter of 5 August 2013,

Whereas:

| (1) | In accordance with Article 5(2) of the Agreement between the European Community and the Kingdom of Denmark on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (2) (hereinafter referred to as ‘the Agreement between the European Union and Denmark’), Denmark must abstain from entering into international agreements which could affect or alter the scope of Council Regulation (EC) No 44/2001 (3), unless it is done in agreement with the European Union and satisfactory arrangements have been made with regard to the relationship between the Agreement between the European Union and Denmark, on the one hand, and the international agreement in question, on the other hand. |
| --- | --- |

(1)

In accordance with Article 5(2) of the Agreement between the European Community and the Kingdom of Denmark on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (2) (hereinafter referred to as ‘the Agreement between the European Union and Denmark’), Denmark must abstain from entering into international agreements which could affect or alter the scope of Council Regulation (EC) No 44/2001 (3), unless it is done in agreement with the European Union and satisfactory arrangements have been made with regard to the relationship between the Agreement between the European Union and Denmark, on the one hand, and the international agreement in question, on the other hand.

| (2) | In accordance with Article 3(2) of the Agreement between the European Union and Denmark, Denmark has by letter of 14 January 2009 notified the Commission of its decision to implement the contents of Council Regulation (EC) No 4/2009 (4) to the extent that it amends Regulation (EC) No 44/2001 (5). In accordance with Article 3(6) of the Agreement between the European Union and Denmark, the Danish notification created mutual obligations under international law between Denmark and the European Union. Regulation (EC) No 4/2009 thus constitutes an amendment to the Agreement between the European Union and Denmark to the extent that it amends Regulation (EC) No 44/2001 and is considered annexed thereto. |
| --- | --- |

(2)

In accordance with Article 3(2) of the Agreement between the European Union and Denmark, Denmark has by letter of 14 January 2009 notified the Commission of its decision to implement the contents of Council Regulation (EC) No 4/2009 (4) to the extent that it amends Regulation (EC) No 44/2001 (5). In accordance with Article 3(6) of the Agreement between the European Union and Denmark, the Danish notification created mutual obligations under international law between Denmark and the European Union. Regulation (EC) No 4/2009 thus constitutes an amendment to the Agreement between the European Union and Denmark to the extent that it amends Regulation (EC) No 44/2001 and is considered annexed thereto.

| (3) | On 5 August 2013 Denmark requested the European Union's agreement for its proposed ratification of the Convention of 23 November 2007 on the International Recovery of Child Support and Other Forms of Family Maintenance (hereinafter referred to as ‘the Maintenance Convention’). |
| --- | --- |

(3)

On 5 August 2013 Denmark requested the European Union's agreement for its proposed ratification of the Convention of 23 November 2007 on the International Recovery of Child Support and Other Forms of Family Maintenance (hereinafter referred to as ‘the Maintenance Convention’).

| (4) | The matters governed by the Maintenance Convention are also the subject of Regulation (EC) No 4/2009, as a result of which the Maintenance Convention affects this Regulation. The European Union's agreement for Denmark to ratify the Maintenance Convention is therefore necessary in so far as the Maintenance Convention affects Regulation (EC) No 4/2009, which itself amends Regulation (EC) No 44/2001. |
| --- | --- |

(4)

The matters governed by the Maintenance Convention are also the subject of Regulation (EC) No 4/2009, as a result of which the Maintenance Convention affects this Regulation. The European Union's agreement for Denmark to ratify the Maintenance Convention is therefore necessary in so far as the Maintenance Convention affects Regulation (EC) No 4/2009, which itself amends Regulation (EC) No 44/2001.

| (5) | In accordance with Article 1a of Decision 2006/325/EC, as amended by Council Decision 2009/942/EC (6), for the purpose of applying Article 5(2) of the Agreement between the European Union and Denmark, the Commission must assess, before taking a decision expressing the European Union's agreement, whether the international agreement envisaged by Denmark would not render the Agreement between the European Union and Denmark ineffective and would not undermine the proper functioning of the system established by its rules. |
| --- | --- |

(5)

In accordance with Article 1a of Decision 2006/325/EC, as amended by Council Decision 2009/942/EC (6), for the purpose of applying Article 5(2) of the Agreement between the European Union and Denmark, the Commission must assess, before taking a decision expressing the European Union's agreement, whether the international agreement envisaged by Denmark would not render the Agreement between the European Union and Denmark ineffective and would not undermine the proper functioning of the system established by its rules.

| (6) | The European Union signed the Maintenance Convention on the basis of Council Decision 2011/220/EU (7). The European Union concluded the Maintenance Convention on the basis of Council Decision 2011/432/EU (8). The instrument of approval was deposited on 9 April 2014, following the amendment to the annexes to Decision 2011/432/EU (9). |
| --- | --- |

(6)

The European Union signed the Maintenance Convention on the basis of Council Decision 2011/220/EU (7). The European Union concluded the Maintenance Convention on the basis of Council Decision 2011/432/EU (8). The instrument of approval was deposited on 9 April 2014, following the amendment to the annexes to Decision 2011/432/EU (9).

| (7) | In accordance with Articles 1 and 2 of Protocol No 22 on the position of Denmark, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, Denmark did not take part in the adoption of the above Council Decisions and is not bound by them or subject to their application. It will be bound by the Maintenance Convention only as a separate contracting party. |
| --- | --- |

(7)

In accordance with Articles 1 and 2 of Protocol No 22 on the position of Denmark, annexed to the Treaty on European Union and to the Treaty on the Functioning of the European Union, Denmark did not take part in the adoption of the above Council Decisions and is not bound by them or subject to their application. It will be bound by the Maintenance Convention only as a separate contracting party.

| (8) | Under these circumstances and taking into account that the Convention entered into force on 1 August 2014 in all the Member States of the Union other than Denmark, the Commission considers that ratification by Denmark of the Maintenance Convention would not render the Agreement between the European Community and Denmark ineffective and would not undermine the proper functioning of the system established by its rules. Furthermore, the ratification by Denmark of the Maintenance Convention will not affect the conditions on which the European Union itself acceded to this Convention. |
| --- | --- |

(8)

Under these circumstances and taking into account that the Convention entered into force on 1 August 2014 in all the Member States of the Union other than Denmark, the Commission considers that ratification by Denmark of the Maintenance Convention would not render the Agreement between the European Community and Denmark ineffective and would not undermine the proper functioning of the system established by its rules. Furthermore, the ratification by Denmark of the Maintenance Convention will not affect the conditions on which the European Union itself acceded to this Convention.

| (9) | Accordingly, the European Union should authorise Denmark to ratify the Maintenance Convention, |
| --- | --- |

(9)

Accordingly, the European Union should authorise Denmark to ratify the Maintenance Convention,

HAS ADOPTED THIS DECISION:

Article 1

The Commission, on behalf of the European Union, authorises Denmark to ratify the Convention of 23 November 2007 on the International Recovery of Child Support and Other Forms of Family Maintenance.

Article 2

This Decision is addressed to the Kingdom of Denmark.

Done at Brussels, 27 March 2015.

For the Commission

Věra JOUROVÁ

Member of the Commission

---

(1)  OJ L 120, 5.5.2006, p. 22.

1

(2)  OJ L 299, 16.11.2005, p. 62.

2

(3)  Council Regulation (EC) No 44/2001 of 22 December 2000 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (OJ L 12, 16.1.2001, p. 1).

3

(4)  Council Regulation (EC) No 4/2009 of 18 December 2008 on jurisdiction, applicable law, recognition and enforcement of decisions and cooperation in matters relating to maintenance obligations (OJ L 7, 10.1.2009, p. 1).

4

(5)  OJ L 149, 12.6.2009, p. 80.

5

(6)  Council Decision 2009/942/EC of 30 November 2009 amending Decision 2006/325/EC to provide for a procedure for the implementation of Article 5(2) of the Agreement between the European Community and the Kingdom of Denmark on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (OJ L 331, 16.12.2009, p. 24).

6

(7)  Council Decision 2011/220/EU of 31 March 2011 on the signing, on behalf of the European Union, of the Hague Convention of 23 November 2007 on the International Recovery of Child Support and Other Forms of Family Maintenance (OJ L 93, 7.4.2011, p. 9).

7

(8)  Council Decision 2011/432/EU of 9 June 2011 on the approval, on behalf of the European Union, of the Hague Convention of 23 November 2007 on the International Recovery of Child Support and Other Forms of Family Maintenance (OJ L 192, 22.7.2011, p. 39).

8

(9)  Council Decision 2014/218/EU of 9 April 2014 amending Annexes I, II and III to Decision 2011/432/EU on the approval, on behalf of the European Union, of the Hague Convention of 23 November 2007 on the International Recovery of Child Support and Other Forms of Family Maintenance (OJ L 113, 16.4.2014, p. 1).

9

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| 31.3.2015 | EN | Official Journal of the European Union | L 86/154 |
| --- | --- | --- | --- |

31.3.2015

EN

Official Journal of the European Union

L 86/154

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COMMISSION IMPLEMENTING DECISION (EU) 2015/536

of 27 March 2015

amending Annex II to Decision 2007/777/EC as regards the entry for the United States in the list of third countries or parts thereof from which the introduction of meat products and treated stomachs, bladders and intestines into the Union is authorised in relation to further outbreaks of highly pathogenic avian influenza in that country

(notified under document C(2015) 1990)

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Directive 2002/99/EC of 16 December 2002 laying down the animal health rules governing the production, processing, distribution and introduction of products of animal origin for human consumption (1) and in particular the introductory phrase of Article 8, the first subparagraph of point 1 of Article 8, point 4 of Article 8 and Article 9(4)(c) thereof,

Whereas:

| (1) | Commission Decision 2007/777/EC (2) lays down animal and public health rules for imports into the Union and the transit and storage in the Union of consignments of meat products and treated stomachs, bladders and intestines (‘the commodities’). |
| --- | --- |

(1)

Commission Decision 2007/777/EC (2) lays down animal and public health rules for imports into the Union and the transit and storage in the Union of consignments of meat products and treated stomachs, bladders and intestines (‘the commodities’).

| (2) | Part 1 of Annex II to Decision 2007/777/EC describes the areas of third countries for which the introduction into the Union of the commodities is restricted for animal health reasons and for which regionalisation is applied. Part 2 of that Annex sets out a list of third countries or parts thereof from which the introduction into the Union of the commodities is authorised, provided that the commodities have undergone the relevant treatment, as set out in Part 4 of that Annex. |
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(2)

Part 1 of Annex II to Decision 2007/777/EC describes the areas of third countries for which the introduction into the Union of the commodities is restricted for animal health reasons and for which regionalisation is applied. Part 2 of that Annex sets out a list of third countries or parts thereof from which the introduction into the Union of the commodities is authorised, provided that the commodities have undergone the relevant treatment, as set out in Part 4 of that Annex.

| (3) | The United States is listed in Part 2 of Annex II to Decision 2007/777/EC as a third country from which imports into and transit through the Union of consignments of commodities obtained from poultry, farmed feathered game and wild game birds are authorised from certain parts of its territory depending on the presence of HPAI outbreaks. That regionalisation was recognised by Decision 2007/777/EC, as amended by Commission Implementing Decision (EU) 2015/252 (3) and Commission Implementing Decision (EU) 2015/349 (4), following outbreaks of HPAI in the States of California, Idaho, Oregon and Washington. Decision 2007/777/EC provides that those commodities, from the affected areas of these States, may be authorised for introduction into the Union after being subjected to treatment ‘D’ as set out in Part 4 of Annex II to Decision 2007/777/EC (‘treatment D’). |
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(3)

The United States is listed in Part 2 of Annex II to Decision 2007/777/EC as a third country from which imports into and transit through the Union of consignments of commodities obtained from poultry, farmed feathered game and wild game birds are authorised from certain parts of its territory depending on the presence of HPAI outbreaks. That regionalisation was recognised by Decision 2007/777/EC, as amended by Commission Implementing Decision (EU) 2015/252 (3) and Commission Implementing Decision (EU) 2015/349 (4), following outbreaks of HPAI in the States of California, Idaho, Oregon and Washington. Decision 2007/777/EC provides that those commodities, from the affected areas of these States, may be authorised for introduction into the Union after being subjected to treatment ‘D’ as set out in Part 4 of Annex II to Decision 2007/777/EC (‘treatment D’).

| (4) | The United States confirmed further outbreaks of HPAI of subtype H5 in poultry flocks in the States of California, Oregon, Minnesota and Washington during February and March 2015. The veterinary authorities of the United States immediately suspended issuing veterinary certificates for consignments of the concerned commodities intended for introduction to the Union from those States, which have been placed under veterinary restrictions in relation to these new outbreaks. The United States has also implemented a stamping-out policy in order to control HPAI and limit its spread. |
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(4)

The United States confirmed further outbreaks of HPAI of subtype H5 in poultry flocks in the States of California, Oregon, Minnesota and Washington during February and March 2015. The veterinary authorities of the United States immediately suspended issuing veterinary certificates for consignments of the concerned commodities intended for introduction to the Union from those States, which have been placed under veterinary restrictions in relation to these new outbreaks. The United States has also implemented a stamping-out policy in order to control HPAI and limit its spread.

| (5) | An Agreement between the Union and the United States (5) provides for a swift mutual recognition of regionalisation measures in the event of outbreaks of disease in the Union or in the United States (‘the Agreement’). |
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(5)

An Agreement between the Union and the United States (5) provides for a swift mutual recognition of regionalisation measures in the event of outbreaks of disease in the Union or in the United States (‘the Agreement’).

| (6) | Based on the further presence of HPAI in the States of California, Oregon, Minnesota and Washington, commodities obtained from poultry, farmed feathered game and wild game birds from those parts of the abovementioned States that the veterinary authorities of the United States of America have placed under restrictions should undergo at least ‘treatment D’ in order to prevent the introduction of the HPAI virus into the Union. |
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(6)

Based on the further presence of HPAI in the States of California, Oregon, Minnesota and Washington, commodities obtained from poultry, farmed feathered game and wild game birds from those parts of the abovementioned States that the veterinary authorities of the United States of America have placed under restrictions should undergo at least ‘treatment D’ in order to prevent the introduction of the HPAI virus into the Union.

| (7) | In relation to these HPAI outbreaks regionalisation of the territory of the United States was also recognised by Commission Regulation (EC) No 798/2008 (6), as amended by Commission Implementing Regulation (EU) 2015/243 (7) and Commission Implementing Regulation (EU) 2015/342 (8) for imports of certain poultry commodities falling within the scope of that Regulation. |
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(7)

In relation to these HPAI outbreaks regionalisation of the territory of the United States was also recognised by Commission Regulation (EC) No 798/2008 (6), as amended by Commission Implementing Regulation (EU) 2015/243 (7) and Commission Implementing Regulation (EU) 2015/342 (8) for imports of certain poultry commodities falling within the scope of that Regulation.

| (8) | For reasons of consistency, the description of the territories in Part 1 of Annex II to Decision 2007/777/EC should refer to the regionalisation as described in column 3 of the table in Part 1 of Annex I to Regulation (EC) No 798/2008 and be applicable for the time period defined in that Annex by the opening and closing dates in columns 6A and 6B. |
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(8)

For reasons of consistency, the description of the territories in Part 1 of Annex II to Decision 2007/777/EC should refer to the regionalisation as described in column 3 of the table in Part 1 of Annex I to Regulation (EC) No 798/2008 and be applicable for the time period defined in that Annex by the opening and closing dates in columns 6A and 6B.

| (9) | Part 1 of Annex II to Decision 2007/777/EC should therefore be amended. |
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(9)

Part 1 of Annex II to Decision 2007/777/EC should therefore be amended.

| (10) | Decision 2007/777/EC should therefore be amended accordingly. |
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(10)

Decision 2007/777/EC should therefore be amended accordingly.

| (11) | The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on Plants, Animals, Food and Feed, |
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(11)

The measures provided for in this Decision are in accordance with the opinion of the Standing Committee on Plants, Animals, Food and Feed,

HAS ADOPTED THIS DECISION:

Article 1

Annex II to Decision 2007/777/EC is amended in accordance with the Annex to this Decision.

Article 2

This Decision is addressed to the Member States.

Done at Brussels, 27 March 2015.

For the Commission

Vytenis ANDRIUKAITIS

Member of the Commission

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(1)  OJ L 18, 23.1.2003, p. 11.

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(2)  Commission Decision 2007/777/EC of 29 November 2007 laying down the animal and public health conditions and model certificates for imports of certain meat products and treated stomachs, bladders and intestines for human consumption from third countries and repealing Decision 2005/432/EC (OJ L 312, 30.11.2007, p. 49).

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(3)  Commission Implementing Decision (EU) 2015/252 of 13 February 2015 amending Annex II to Decision 2007/777/EC as regards the entry for the United States in the list of third countries or parts thereof from which the introduction of meat products and treated stomachs, bladders and intestines into the Union is authorised in relation to highly pathogenic avian influenza (OJ L 41, 17.2.2015, p. 52).

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(4)  Commission Implementing Decision (EU) 2015/349 of 2 March 2015 amending Annex II to Decision 2007/777/EC as regards the entry for the United States in the list of third countries or parts thereof from which the introduction of meat products and treated stomachs, bladders and intestines into the Union is authorised in relation to highly pathogenic avian influenza following outbreaks in the States of Idaho and California (OJ L 60, 4.3.2015, p. 68).

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(5)  Agreement between the European Community and the Government of the United States of America on sanitary measures to protect public and animal health in trade in live animals and animal products, as approved on behalf of the European Community by Council Decision 1998/258/EC (OJ L 118, 21.4.1998, p. 1).

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(6)  Commission Regulation (EC) No 798/2008 of 8 August 2008 laying down a list of third countries, territories, zones or compartments from which poultry and poultry products may be imported into and transit through the Community and the veterinary certification requirements (OJ L 226, 23.8.2008, p. 1).

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(7)  Commission Implementing Regulation (EU) 2015/243 of 13 February 2015 amending Annex I to Regulation (EC) No 798/2008 as regards the entry for the United States in the list of third countries, territories, zones or compartments from which certain poultry commodities may be imported into or transit through the Union in relation to highly pathogenic avian influenza (OJ L 41, 17.2.2015, p. 5).

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(8)  Commission Implementing Regulation (EU) 2015/342 of 2 March 2015 amending Annex I to Regulation (EC) No 798/2008 as regards the entry for the United States in the list of third countries, territories, zones or compartments from which certain poultry commodities may be imported into or transit through the Union in relation to highly pathogenic avian influenza following outbreaks in the States of Idaho and California (OJ L 60, 4.3.2015, p. 31).

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ANNEX

In Part 1 to Annex II to Decision 2007/777/EC the entry for the United States is replaced by the following:

| ‘United States | US | 01/2015 | Whole country |
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| US-1 | 01/2015 | Whole country of the United States, excluding the area US-2. |
| US-2 | 01/2015 | The territories of the United States described under US-2 in column 3 in Part 1 of Annex I to Commission Regulation (EC) No 798/2008 (1). |

‘United States

US

01/2015

Whole country

US-1

01/2015

Whole country of the United States, excluding the area US-2.

US-2

01/2015

The territories of the United States described under US-2 in column 3 in Part 1 of Annex I to Commission Regulation (EC) No 798/2008 (1).

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(1)  The time period indicated by the closing and opening dates in columns 6A and 6B in Part 1 of Annex I to Regulation (EC) No 798/2008 (OJ L 226, 23.8.2008, p. 1) for the respective territories must be taken into account for imports under this Decision.’

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