# Official Journal L 208/2021

| | ISSN 1977-0677 |
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| Official Journal
  of the European Union | L 208 |
| | |
| English edition | Legislation | Volume 6411 June 2021 |

ISSN 1977-0677

Official Journal

of the European Union

L 208

English edition

Legislation

Volume 6411 June 2021

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| Contents | | II   Non-legislative acts | page |
| --- | --- | --- | --- |
| | | GUIDELINES |
| | * | Guideline (EU) 2021/830 of the European Central Bank of 26 March 2021 on balance sheet item statistics and interest rate statistics of monetary financial institutions (ECB/2021/11) | 1 |
| | * | Guideline (EU) 2021/831 of the European Central Bank of 26 March 2021 on statistical information to be reported on financial intermediaries other than monetary financial institutions (ECB/2021/12) | 59 |
| | * | Guideline (EU) 2021/832 of the European Central Bank of 26 March 2021 on reporting requirements on payments statistics (ECB/2021/13) | 98 |
| | * | Guideline (EU) 2021/833 of the European Central Bank of 26 March 2021 on statistical information to be reported on consolidated banking data (ECB/2021/14) | 109 |
| | * | Guideline (EU) 2021/834 of the European Central Bank of 26 March 2021 on statistical information to be reported on securities issues (ECB/2021/15) | 311 |
| | * | Guideline (EU) 2021/835 of the European Central Bank of 26 March 2021 repealing Guideline ECB/2014/15 on monetary and financial statistics (ECB/2021/16) | 335 |

Contents

II   Non-legislative acts

page

GUIDELINES

*

Guideline (EU) 2021/830 of the European Central Bank of 26 March 2021 on balance sheet item statistics and interest rate statistics of monetary financial institutions (ECB/2021/11)

1

*

Guideline (EU) 2021/831 of the European Central Bank of 26 March 2021 on statistical information to be reported on financial intermediaries other than monetary financial institutions (ECB/2021/12)

59

*

Guideline (EU) 2021/832 of the European Central Bank of 26 March 2021 on reporting requirements on payments statistics (ECB/2021/13)

98

*

Guideline (EU) 2021/833 of the European Central Bank of 26 March 2021 on statistical information to be reported on consolidated banking data (ECB/2021/14)

109

*

Guideline (EU) 2021/834 of the European Central Bank of 26 March 2021 on statistical information to be reported on securities issues (ECB/2021/15)

311

*

Guideline (EU) 2021/835 of the European Central Bank of 26 March 2021 repealing Guideline ECB/2014/15 on monetary and financial statistics (ECB/2021/16)

335

| 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

GUIDELINES

| 11.6.2021 | EN | Official Journal of the European Union | L 208/1 |
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11.6.2021

EN

Official Journal of the European Union

L 208/1

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GUIDELINE (EU) 2021/830 OF THE EUROPEAN CENTRAL BANK

of 26 March 2021

on balance sheet item statistics and interest rate statistics of monetary financial institutions (ECB/2021/11)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 127(2) thereof,

Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1, 12.1 and 14.3 thereof,

Whereas:

| (1) | In order to fulfil its tasks under the Treaties, the European Central Bank (ECB) requires the reporting of statistical information on the balance sheet of the monetary financial institutions (MFI) sector of the Member States whose currency is the euro (hereinafter the ‘euro area Member States’). This information provides the ECB with a comprehensive statistical picture of monetary developments in the euro area Member States which are seen as one economic territory. Sufficiently detailed statistical information is also necessary to guarantee the continued analytical usefulness of the euro area monetary aggregates and counterparts for the conduct of macroprudential and structural analysis at Union level. |
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(1)

In order to fulfil its tasks under the Treaties, the European Central Bank (ECB) requires the reporting of statistical information on the balance sheet of the monetary financial institutions (MFI) sector of the Member States whose currency is the euro (hereinafter the ‘euro area Member States’). This information provides the ECB with a comprehensive statistical picture of monetary developments in the euro area Member States which are seen as one economic territory. Sufficiently detailed statistical information is also necessary to guarantee the continued analytical usefulness of the euro area monetary aggregates and counterparts for the conduct of macroprudential and structural analysis at Union level.

| (2) | The collection of statistical information from national central banks (NCBs) should be harmonised across the euro area. Accordingly, it is necessary to lay down common rules for collection and treatment of that information. It is important to ensure that those rules do not impose an unreasonable reporting burden on NCBs. NCBs should therefore report that statistical information to the ECB using the statistical information collected in accordance with Regulation (EU) 2021/379 of the European Central Bank (ECB/2021/2) (1), Regulation (EU) No 1072/2013 of the European Central Bank (ECB/2013/34) (2) and Regulation (EU) No 1074/2013 of the European Central Bank (ECB/2013/39) (3). The ECB may make use of the statistical information reported pursuant to this Guideline in accordance with Council Regulation (EC) No 2533/98 (4). |
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(2)

The collection of statistical information from national central banks (NCBs) should be harmonised across the euro area. Accordingly, it is necessary to lay down common rules for collection and treatment of that information. It is important to ensure that those rules do not impose an unreasonable reporting burden on NCBs. NCBs should therefore report that statistical information to the ECB using the statistical information collected in accordance with Regulation (EU) 2021/379 of the European Central Bank (ECB/2021/2) (1), Regulation (EU) No 1072/2013 of the European Central Bank (ECB/2013/34) (2) and Regulation (EU) No 1074/2013 of the European Central Bank (ECB/2013/39) (3). The ECB may make use of the statistical information reported pursuant to this Guideline in accordance with Council Regulation (EC) No 2533/98 (4).

| (3) | Certain definitions in Regulation (EC) No 2533/98 are also relevant for the purposes of reporting pursuant to this Guideline and should therefore apply. |
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(3)

Certain definitions in Regulation (EC) No 2533/98 are also relevant for the purposes of reporting pursuant to this Guideline and should therefore apply.

| (4) | MFIs which are part of the actual reporting population are required to report statistical information relating to their balance sheets to the national central bank (NCB) of the Member State in which they are resident pursuant to Regulation (EU) 2021/379 (ECB/2021/2). It is therefore necessary to define the formats and procedures that NCBs must follow in order to report to the ECB statistical information derived from that information collected from the actual reporting population and from the NCBs’ own balance sheet. In addition, for statistical reporting purposes, the ECB should derive statistical information from its own balance sheet, corresponding to the statistical information derived by NCBs from their balance sheets. |
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(4)

MFIs which are part of the actual reporting population are required to report statistical information relating to their balance sheets to the national central bank (NCB) of the Member State in which they are resident pursuant to Regulation (EU) 2021/379 (ECB/2021/2). It is therefore necessary to define the formats and procedures that NCBs must follow in order to report to the ECB statistical information derived from that information collected from the actual reporting population and from the NCBs’ own balance sheet. In addition, for statistical reporting purposes, the ECB should derive statistical information from its own balance sheet, corresponding to the statistical information derived by NCBs from their balance sheets.

| (5) | In order to allow monetary developments to be analysed according to the type of MFIs, the ECB compiles statistics on the aggregated balance sheet of money market funds (MMFs) and deposit-taking corporations other than central banks. To derive these statistics for the euro area and individual euro area Member States, it is necessary that the ECB collects from NCBs statistical information on the assets and liabilities of MMFs. |
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(5)

In order to allow monetary developments to be analysed according to the type of MFIs, the ECB compiles statistics on the aggregated balance sheet of money market funds (MMFs) and deposit-taking corporations other than central banks. To derive these statistics for the euro area and individual euro area Member States, it is necessary that the ECB collects from NCBs statistical information on the assets and liabilities of MMFs.

| (6) | With the aim of ensuring that the statistical information on the MFI sector reported to the ECB is representative of the entire reporting population of each euro area Member State, common rules on grossing up should be set for small MFIs that have been exempted from certain reporting requirements in accordance with Article 9 of Regulation (EU) 2021/379 (ECB/2021/2) and in accordance with Article 4 of Regulation (EU) No 1072/2013 (ECB/2013/34). For the same reason, common rules on grossing up should be set for MFIs that have been selected by NCBs by way of a sample in accordance with Article 2 of Regulation (EU) No 1072/2013 (ECB/2013/34). |
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(6)

With the aim of ensuring that the statistical information on the MFI sector reported to the ECB is representative of the entire reporting population of each euro area Member State, common rules on grossing up should be set for small MFIs that have been exempted from certain reporting requirements in accordance with Article 9 of Regulation (EU) 2021/379 (ECB/2021/2) and in accordance with Article 4 of Regulation (EU) No 1072/2013 (ECB/2013/34). For the same reason, common rules on grossing up should be set for MFIs that have been selected by NCBs by way of a sample in accordance with Article 2 of Regulation (EU) No 1072/2013 (ECB/2013/34).

| (7) | To better analyse developments in respect of loans granted by MFIs to non-financial corporations in the euro area and individual euro area Member States, NCBs should report to the ECB, where available, statistical information on MFI loans to non-financial corporations by economic activity. |
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(7)

To better analyse developments in respect of loans granted by MFIs to non-financial corporations in the euro area and individual euro area Member States, NCBs should report to the ECB, where available, statistical information on MFI loans to non-financial corporations by economic activity.

| (8) | To complement the analysis of credit developments in the euro area and individual euro area Member States, NCBs should provide information to the ECB on MFI undrawn credit lines broken down by institutional sector. In order to enhance cross-country comparability, NCBs should report statistical information on undrawn credit lines that are consistent with the definitions established in Regulation (EU) No 575/2013 of the European Parliament and of the Council (5) and Regulation (EU) 2016/867 of the European Central Bank (ECB/2016/13) (6). |
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(8)

To complement the analysis of credit developments in the euro area and individual euro area Member States, NCBs should provide information to the ECB on MFI undrawn credit lines broken down by institutional sector. In order to enhance cross-country comparability, NCBs should report statistical information on undrawn credit lines that are consistent with the definitions established in Regulation (EU) No 575/2013 of the European Parliament and of the Council (5) and Regulation (EU) 2016/867 of the European Central Bank (ECB/2016/13) (6).

| (9) | The ECB needs to monitor the transmission of monetary policy through changes in the interest rates applied by MFIs to deposits and loans with regard to households and non-financial corporations. It is therefore necessary to define the formats and procedures that NCBs must follow in order to report such information to the ECB, in compliance with Regulation (EU) No 1072/2013 (ECB/2013/34). |
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(9)

The ECB needs to monitor the transmission of monetary policy through changes in the interest rates applied by MFIs to deposits and loans with regard to households and non-financial corporations. It is therefore necessary to define the formats and procedures that NCBs must follow in order to report such information to the ECB, in compliance with Regulation (EU) No 1072/2013 (ECB/2013/34).

| (10) | The Eurosystem needs to make use of individual monetary financial institutions' balance sheet item and interest rate statistics collected pursuant to Regulation (EU) 2021/379 (ECB/2021/2) and Regulation (EU) No 1072/2013 (ECB/2013/34), respectively, for monetary policy, financial stability and macroprudential policy purposes, as well as for tasks related to the microprudential supervision of credit institutions in the euro area Member States. NCBs should therefore be required to report to the ECB the necessary individual MFI balance sheet item (IBSI) and interest rate (IMIR) statistics. |
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(10)

The Eurosystem needs to make use of individual monetary financial institutions' balance sheet item and interest rate statistics collected pursuant to Regulation (EU) 2021/379 (ECB/2021/2) and Regulation (EU) No 1072/2013 (ECB/2013/34), respectively, for monetary policy, financial stability and macroprudential policy purposes, as well as for tasks related to the microprudential supervision of credit institutions in the euro area Member States. NCBs should therefore be required to report to the ECB the necessary individual MFI balance sheet item (IBSI) and interest rate (IMIR) statistics.

| (11) | On 5 June 2020 the Governing Council approved an extension of the panel of euro area credit institutions for the transmission to the ECB of individual balance sheet items (7), the regular transmission of which commences with respect to balance sheet information referring to February 2021. In order to mitigate the increased reporting burden for NCBs arising from that extension, it is appropriate that the requirements relating to the transmission of IBSI information for those credit institutions are limited as compared to the transmission of IBSI information for credit institutions included in the panel prior to its extension (core institutions). |
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(11)

On 5 June 2020 the Governing Council approved an extension of the panel of euro area credit institutions for the transmission to the ECB of individual balance sheet items (7), the regular transmission of which commences with respect to balance sheet information referring to February 2021. In order to mitigate the increased reporting burden for NCBs arising from that extension, it is appropriate that the requirements relating to the transmission of IBSI information for those credit institutions are limited as compared to the transmission of IBSI information for credit institutions included in the panel prior to its extension (core institutions).

| (12) | In order to complement the timely analysis of monetary and credit developments, it is appropriate that the ECB receives IBSI and IMIR information at the same time as national aggregates for core institutions, whose business cover a significant share of the relevant aggregate indicators. In order to avoid breaks in IBSI and IMIR time series and to ensure continued coverage of the national aggregates of core institutions, it is appropriate that a new credit institution resulting from a merger, acquisition or other corporate reorganisation involving one or more core institutions should itself be a core institution. Where a Member State adopts the euro, it is necessary to identify which of the resident credit institutions should be core institutions for the purposes of the timely analysis of monetary and credit developments in that Member State, also taking into account the reporting burden for the relevant NCB. |
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(12)

In order to complement the timely analysis of monetary and credit developments, it is appropriate that the ECB receives IBSI and IMIR information at the same time as national aggregates for core institutions, whose business cover a significant share of the relevant aggregate indicators. In order to avoid breaks in IBSI and IMIR time series and to ensure continued coverage of the national aggregates of core institutions, it is appropriate that a new credit institution resulting from a merger, acquisition or other corporate reorganisation involving one or more core institutions should itself be a core institution. Where a Member State adopts the euro, it is necessary to identify which of the resident credit institutions should be core institutions for the purposes of the timely analysis of monetary and credit developments in that Member State, also taking into account the reporting burden for the relevant NCB.

| (13) | In accordance with Article 12.1 of the Statute of the European System of Central Banks and of the European Central Bank (hereinafter the ‘Statute of the ESCB’), the Governing Council may decide to delegate certain powers to the Executive Board. In accordance with the general principles on delegation as developed and confirmed by the Court of Justice of the European Union, delegation of decision-making powers should be limited, proportionate and based on specified criteria. Accordingly, it is appropriate to provide that where the Governing Council or Executive Board grants or withdraws permission for NCBs to apply a specified threshold to the balance sheets of euro area credit institutions for which individual data are reported to the ECB, they shall consider whether such application would result in a disproportionate reporting burden on those NCBs. |
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(13)

In accordance with Article 12.1 of the Statute of the European System of Central Banks and of the European Central Bank (hereinafter the ‘Statute of the ESCB’), the Governing Council may decide to delegate certain powers to the Executive Board. In accordance with the general principles on delegation as developed and confirmed by the Court of Justice of the European Union, delegation of decision-making powers should be limited, proportionate and based on specified criteria. Accordingly, it is appropriate to provide that where the Governing Council or Executive Board grants or withdraws permission for NCBs to apply a specified threshold to the balance sheets of euro area credit institutions for which individual data are reported to the ECB, they shall consider whether such application would result in a disproportionate reporting burden on those NCBs.

| (14) | The ECB maintains the Register of Institutions and Affiliates Data (hereinafter ‘RIAD’), a central repository of reference data on institutional units relevant for statistical purposes. The reference data for MFIs and information regarding the euro area credit institutions for which IBSI or IMIR data are reported by NCBs is stored in RIAD in accordance with Guideline (EU) 2018/876 of the European Central Bank (ECB/2018/16) (8). It is therefore appropriate to specify the information that NCBs are required to input and update in RIAD in respect of the euro area credit institutions for which IBSI or IMIR data are reported. |
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(14)

The ECB maintains the Register of Institutions and Affiliates Data (hereinafter ‘RIAD’), a central repository of reference data on institutional units relevant for statistical purposes. The reference data for MFIs and information regarding the euro area credit institutions for which IBSI or IMIR data are reported by NCBs is stored in RIAD in accordance with Guideline (EU) 2018/876 of the European Central Bank (ECB/2018/16) (8). It is therefore appropriate to specify the information that NCBs are required to input and update in RIAD in respect of the euro area credit institutions for which IBSI or IMIR data are reported.

| (15) | In order to reduce the overall reporting burden, the statistical information collected under Regulation (EU) 2021/379 (ECB/2021/2) is used for the regular calculation of the reserve base of the credit institutions subject to the ECB’s minimum reserve regime in accordance with Regulation (EU) 2021/378 of the European Central Bank (ECB/2021/1) (9). In order for the ECB to produce statistics on the breakdown of the aggregate reserve base according to the types of liabilities, it is necessary that NCBs report to the ECB statistical information on the reserve base of credit institutions for the individual euro area Member States. It is also necessary for the ECB to collect statistical information on the macro ratio in order to monitor the appropriateness of the standard deduction referred to in Article 5 of Regulation (EU) 2021/378 (ECB/2021/1). |
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(15)

In order to reduce the overall reporting burden, the statistical information collected under Regulation (EU) 2021/379 (ECB/2021/2) is used for the regular calculation of the reserve base of the credit institutions subject to the ECB’s minimum reserve regime in accordance with Regulation (EU) 2021/378 of the European Central Bank (ECB/2021/1) (9). In order for the ECB to produce statistics on the breakdown of the aggregate reserve base according to the types of liabilities, it is necessary that NCBs report to the ECB statistical information on the reserve base of credit institutions for the individual euro area Member States. It is also necessary for the ECB to collect statistical information on the macro ratio in order to monitor the appropriateness of the standard deduction referred to in Article 5 of Regulation (EU) 2021/378 (ECB/2021/1).

| (16) | The euro area monetary aggregates and their counterparts are derived mainly from the MFI balance sheet data collected pursuant to Regulation (EU) 2021/379 (ECB/2021/2). However, the euro area monetary aggregates include not only monetary liabilities of MFIs but also monetary liabilities of central government and of post office giro institutions (POGIs) that do not belong to the central government sector. It is therefore necessary that statistical information on POGIs that receive deposits from non-monetary financial institutions resident in the euro area in accordance with Regulation (EU) No 1074/2013 (ECB/2013/39) is reported to the ECB. For the same reason, it is necessary that statistical information on monetary liabilities of central government, and holdings by central government of cash and securities issued by euro area MFIs, is reported to the ECB. Accordingly, the formats and procedures for reporting such information to the ECB should be defined. |
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(16)

The euro area monetary aggregates and their counterparts are derived mainly from the MFI balance sheet data collected pursuant to Regulation (EU) 2021/379 (ECB/2021/2). However, the euro area monetary aggregates include not only monetary liabilities of MFIs but also monetary liabilities of central government and of post office giro institutions (POGIs) that do not belong to the central government sector. It is therefore necessary that statistical information on POGIs that receive deposits from non-monetary financial institutions resident in the euro area in accordance with Regulation (EU) No 1074/2013 (ECB/2013/39) is reported to the ECB. For the same reason, it is necessary that statistical information on monetary liabilities of central government, and holdings by central government of cash and securities issued by euro area MFIs, is reported to the ECB. Accordingly, the formats and procedures for reporting such information to the ECB should be defined.

| (17) | To aid the analysis of the structure and developments in the euro area banking sector, NCBs should report structural financial indicators of credit institutions in accordance with the templates specified in this Guideline. In order to reduce the reporting burden, NCBs should have the option to make the information available in alternative data sources, which may be used by the ECB to derive the necessary indicators subject to an agreement with the ECB. |
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(17)

To aid the analysis of the structure and developments in the euro area banking sector, NCBs should report structural financial indicators of credit institutions in accordance with the templates specified in this Guideline. In order to reduce the reporting burden, NCBs should have the option to make the information available in alternative data sources, which may be used by the ECB to derive the necessary indicators subject to an agreement with the ECB.

| (18) | Regulation (EU) 2019/2033 of the European Parliament and of the Council (10) amends, inter alia, the definition of ‘credit institution’ in Regulation (EU) No 575/2013 to include systemic investment firms, which in so far as those firms are not carrying out activities consistent with the common standards, definitions and classifications for the statistical classification of deposit-taking corporations, are not MFIs. Consequently, Regulation (EU) 2021/379 (ECB/2021/2) distinguishes credit institutions classified in the MFI sector from non-MFI credit institutions in the scope of the actual reporting population. In order for the ECB to effectively monitor the activities of credit institutions, it is necessary for the information collected by NCBs from non-MFI credit institutions pursuant to Regulation (EU) 2021/379 (ECB/2021/2) to be transmitted to the ECB. |
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(18)

Regulation (EU) 2019/2033 of the European Parliament and of the Council (10) amends, inter alia, the definition of ‘credit institution’ in Regulation (EU) No 575/2013 to include systemic investment firms, which in so far as those firms are not carrying out activities consistent with the common standards, definitions and classifications for the statistical classification of deposit-taking corporations, are not MFIs. Consequently, Regulation (EU) 2021/379 (ECB/2021/2) distinguishes credit institutions classified in the MFI sector from non-MFI credit institutions in the scope of the actual reporting population. In order for the ECB to effectively monitor the activities of credit institutions, it is necessary for the information collected by NCBs from non-MFI credit institutions pursuant to Regulation (EU) 2021/379 (ECB/2021/2) to be transmitted to the ECB.

| (19) | In order to ensure the accuracy and quality of the statistical information collected by the ECB, it is necessary to provide for the monitoring, verification and, where appropriate, the revision of statistical information reported by NCBs. For the same reasons, NCBs should provide explanations to the ECB for revisions that significantly improve the statistical information reported, or where requested by the ECB. |
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(19)

In order to ensure the accuracy and quality of the statistical information collected by the ECB, it is necessary to provide for the monitoring, verification and, where appropriate, the revision of statistical information reported by NCBs. For the same reasons, NCBs should provide explanations to the ECB for revisions that significantly improve the statistical information reported, or where requested by the ECB.

| (20) | Article 5 of the Statute of the ESCB, together with Article 4(3) of the Treaty on European Union, implies that Member States whose currency is not the euro (hereinafter the ‘non-euro area Member States’) which plan to adopt the euro should design and implement measures for the collection of the statistical information required to fulfil the ECB’s statistical reporting requirements in preparation for such adoption of the euro. Accordingly, the application of this Guideline may be extended to the NCBs of non-euro area Member States for a defined reference period where appropriate. In addition, for the purposes of enabling the ECB to obtain a comprehensive overview of the statistical information collected and to carry out relevant analysis, the NCBs of non-euro area Member States that adopt the euro should be required to provide the ECB with statistical information covering a specified period prior to their adoption of the euro and their accession to the Union. |
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(20)

Article 5 of the Statute of the ESCB, together with Article 4(3) of the Treaty on European Union, implies that Member States whose currency is not the euro (hereinafter the ‘non-euro area Member States’) which plan to adopt the euro should design and implement measures for the collection of the statistical information required to fulfil the ECB’s statistical reporting requirements in preparation for such adoption of the euro. Accordingly, the application of this Guideline may be extended to the NCBs of non-euro area Member States for a defined reference period where appropriate. In addition, for the purposes of enabling the ECB to obtain a comprehensive overview of the statistical information collected and to carry out relevant analysis, the NCBs of non-euro area Member States that adopt the euro should be required to provide the ECB with statistical information covering a specified period prior to their adoption of the euro and their accession to the Union.

| (21) | In order for the ECB to perform its tasks, it is appropriate that NCBs report the required statistical information by specified dates. For that purpose and in order to provide further clarity to NCBs, it is appropriate that NCBs also report in accordance with the reporting calendar communicated to NCBs by the ECB. |
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(21)

In order for the ECB to perform its tasks, it is appropriate that NCBs report the required statistical information by specified dates. For that purpose and in order to provide further clarity to NCBs, it is appropriate that NCBs also report in accordance with the reporting calendar communicated to NCBs by the ECB.

| (22) | Common rules should be set for the publication by NCBs of statistical information on MFI balance sheets to be reported pursuant to this Guideline in order to ensure an orderly release of the related key market sensitive aggregates. |
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(22)

Common rules should be set for the publication by NCBs of statistical information on MFI balance sheets to be reported pursuant to this Guideline in order to ensure an orderly release of the related key market sensitive aggregates.

| (23) | It is appropriate to provide for a common method of transmission of statistical information reported to the ECB for all NCBs. Accordingly, a harmonised electronic transmission format should be agreed and specified by the ESCB. |
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(23)

It is appropriate to provide for a common method of transmission of statistical information reported to the ECB for all NCBs. Accordingly, a harmonised electronic transmission format should be agreed and specified by the ESCB.

| (24) | It is necessary to set up a procedure to carry out technical amendments to the Annexes to this Guideline in an effective manner, provided that such amendments neither change the underlying conceptual framework nor affect the reporting burden. Accordingly, the Executive Board of the ECB should be able to make such technical amendments and account should be taken of the views of the Statistics Committee of the ESCB when following this procedure. |
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(24)

It is necessary to set up a procedure to carry out technical amendments to the Annexes to this Guideline in an effective manner, provided that such amendments neither change the underlying conceptual framework nor affect the reporting burden. Accordingly, the Executive Board of the ECB should be able to make such technical amendments and account should be taken of the views of the Statistics Committee of the ESCB when following this procedure.

| (25) | In order to implement the Governing Council’s decision taken on 5 June 2020 on the extension of individual balance sheet items statistics, it is necessary that NCBs take account of the extended panel of euro area credit institutions for the regular transmission to the ECB of IBSI statistics from the reference period February 2021. Therefore, NCBs should identify credit institutions for which IBSI and IMIR data are to be reported in accordance with the scope of this Guideline. As Guideline ECB/2014/15 of the European Central Bank (11) on monetary and financial statistics continues to apply until 1 February 2022, it is necessary to provide for transitional reporting requirements under this Guideline until 1 February 2022. It is also necessary that NCBs report that information within the timeliness requirements of this Guideline for that period. |
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(25)

In order to implement the Governing Council’s decision taken on 5 June 2020 on the extension of individual balance sheet items statistics, it is necessary that NCBs take account of the extended panel of euro area credit institutions for the regular transmission to the ECB of IBSI statistics from the reference period February 2021. Therefore, NCBs should identify credit institutions for which IBSI and IMIR data are to be reported in accordance with the scope of this Guideline. As Guideline ECB/2014/15 of the European Central Bank (11) on monetary and financial statistics continues to apply until 1 February 2022, it is necessary to provide for transitional reporting requirements under this Guideline until 1 February 2022. It is also necessary that NCBs report that information within the timeliness requirements of this Guideline for that period.

| (26) | In addition, in light of the amendments to the definition of ‘credit institution’ in Regulation (EU) No 575/2013 which apply as of 26 June 2021, it is necessary to provide for transitional reporting requirements for NCBs on the balance sheets items of non-MFI credit institutions for the period 26 June 2021 to 1 February 2022. |
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(26)

In addition, in light of the amendments to the definition of ‘credit institution’ in Regulation (EU) No 575/2013 which apply as of 26 June 2021, it is necessary to provide for transitional reporting requirements for NCBs on the balance sheets items of non-MFI credit institutions for the period 26 June 2021 to 1 February 2022.

| (27) | In order to ensure that the collection and analysis of statistical information is effective, NCBs should comply with the provisions of this Guideline from the same date as the date of application of the new reporting requirements in Article 5 of Regulation (EU) 2021/379 (ECB/2021/2). This Guideline should therefore apply from 1 February 2022, |
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(27)

In order to ensure that the collection and analysis of statistical information is effective, NCBs should comply with the provisions of this Guideline from the same date as the date of application of the new reporting requirements in Article 5 of Regulation (EU) 2021/379 (ECB/2021/2). This Guideline should therefore apply from 1 February 2022,

HAS ADOPTED THIS GUIDELINE:

SECTION 1

SUBJECT MATTER AND SCOPE

Article 1

Subject matter

This Guideline establishes the reporting requirements for NCBs on statistical information to be reported on balance sheet items and interest rates of monetary financial institutions (MFIs), balance sheet items of non-MFI credit institutions, the minimum reserves and structural financial indicators of credit institutions, and statistical information on post office giro institutions (POGIs) and central government required for the compilation of monetary aggregates and counterparts. In particular, this Guideline specifies the information to be reported by the NCBs to the ECB, the treatment of that information, the frequency and timing of that reporting and the standards applied to that reporting.

Article 2

Definitions

For the purposes of this Guideline, the definitions in Article 2 of Regulation (EU) 2021/379 (ECB/2021/2), Article 1 of Regulation (EU) No 1072/2013 of the European Central Bank (ECB/2013/34) (12) and Article 1 of Regulation (EU) No 1074/2013 of the European Central Bank (ECB/2013/39) (13) apply.

The following definitions also apply:

| (1) | ‘statistical information’ means ‘statistical information’ as defined in Article 1(11) of Council Regulation (EC) No 2533/98 (14); |
| --- | --- |

(1)

‘statistical information’ means ‘statistical information’ as defined in Article 1(11) of Council Regulation (EC) No 2533/98 (14);

| (2) | ‘production period’ means the period between the timeliness prescribed pursuant to this Guideline for reporting statistical information from the NCBs to the ECB and the closing of data reception by the ECB; |
| --- | --- |

(2)

‘production period’ means the period between the timeliness prescribed pursuant to this Guideline for reporting statistical information from the NCBs to the ECB and the closing of data reception by the ECB;

| (3) | ‘reserve base’ means ‘reserve base’ as defined in Article 2(8) of Regulation (EU) 2021/378 (ECB/2021/1). |
| --- | --- |

(3)

‘reserve base’ means ‘reserve base’ as defined in Article 2(8) of Regulation (EU) 2021/378 (ECB/2021/1).

| (4) | ‘maintenance period’ means ‘maintenance period’ as defined in Article 2(10) of Regulation (EU) 2021/378 (ECB/2021/1). |
| --- | --- |

(4)

‘maintenance period’ means ‘maintenance period’ as defined in Article 2(10) of Regulation (EU) 2021/378 (ECB/2021/1).

SECTION 2

MFI BALANCE SHEET ITEMS

MFI BALANCE SHEET ITEMS

Article 3

Statistical information to be reported on balance sheet items of central banks

1.   NCBs shall report to the ECB the following balance sheet items of the central bank sector:

| (a) | the end-month outstanding amounts specified in Table 1 in Part 2 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of the following:






  (i) | deposit liabilities reported solely by credit institutions subject to reserve requirements; |
| --- | --- | --- |

(a)

the end-month outstanding amounts specified in Table 1 in Part 2 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of the following:

(i)

deposit liabilities reported solely by credit institutions subject to reserve requirements;

| (ii) | intra-group positions; |
| --- | --- |

(ii)

intra-group positions;

| (iii) | syndicated loans; |
| --- | --- |

(iii)

syndicated loans;

| (iv) | notional cash pool positions; |
| --- | --- |

(iv)

notional cash pool positions;

| (v) | MMF shares/units issued; |
| --- | --- |

(v)

MMF shares/units issued;

| (vi) | maturity breakdowns of loans denominated in euro to non-financial corporations; |
| --- | --- |

(vi)

maturity breakdowns of loans denominated in euro to non-financial corporations;

| (vii) | maturity and loan purpose breakdowns of loans denominated in euro to households and non-profit institutions serving households; |
| --- | --- |

(vii)

maturity and loan purpose breakdowns of loans denominated in euro to households and non-profit institutions serving households;

| (viii) | own holdings of securities; |
| --- | --- |

(viii)

own holdings of securities;

| (b) | the end-quarter outstanding amounts specified in Tables 2, 3 and 4 in Part 3 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2); |
| --- | --- |

(b)

the end-quarter outstanding amounts specified in Tables 2, 3 and 4 in Part 3 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2);

| (c) | the end-month and end-quarter outstanding amounts specified in Table 1 in Part 1 of Annex II to this Guideline on a best estimate basis, where data are available; |
| --- | --- |

(c)

the end-month and end-quarter outstanding amounts specified in Table 1 in Part 1 of Annex II to this Guideline on a best estimate basis, where data are available;

| (d) | the end-quarter outstanding amounts specified in Table 3 in Part 1 of Annex II to this Guideline. |
| --- | --- |

(d)

the end-quarter outstanding amounts specified in Table 3 in Part 1 of Annex II to this Guideline.

2.   NCBs shall report to the ECB the following statistical information on revaluation adjustments of the central bank sector:

| (a) | the monthly revaluation adjustments specified in Table 1A in Part 4 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of:






  (i) | intra-group positions; |
| --- | --- | --- |

(a)

the monthly revaluation adjustments specified in Table 1A in Part 4 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of:

(i)

intra-group positions;

| (ii) | syndicated loans; |
| --- | --- |

(ii)

syndicated loans;

| (iii) | notional cash pool positions; |
| --- | --- |

(iii)

notional cash pool positions;

| (iv) | MMF shares/units issued; |
| --- | --- |

(iv)

MMF shares/units issued;

| (v) | maturity breakdowns of loans denominated in euro to non-financial corporations; |
| --- | --- |

(v)

maturity breakdowns of loans denominated in euro to non-financial corporations;

| (vi) | maturity and loan purpose breakdowns of loans denominated in euro to households and non-profit institutions serving households; |
| --- | --- |

(vi)

maturity and loan purpose breakdowns of loans denominated in euro to households and non-profit institutions serving households;

| (vii) | own holdings of securities; |
| --- | --- |

(vii)

own holdings of securities;

| (b) | the quarterly revaluation adjustments specified in Table 2A in Part 4 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2); |
| --- | --- |

(b)

the quarterly revaluation adjustments specified in Table 2A in Part 4 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2);

| (c) | the monthly and quarterly revaluation adjustments specified in Table 1 in Part 1 of Annex II to this Guideline on a best estimate basis, where data are available; |
| --- | --- |

(c)

the monthly and quarterly revaluation adjustments specified in Table 1 in Part 1 of Annex II to this Guideline on a best estimate basis, where data are available;

| (d) | the quarterly revaluation adjustments specified in Table 3 in Part 1 of Annex II to this Guideline. |
| --- | --- |

(d)

the quarterly revaluation adjustments specified in Table 3 in Part 1 of Annex II to this Guideline.

3.   NCBs shall report to the ECB the following statistical information on reclassification adjustments of the central bank sector:

| (a) | the monthly reclassification adjustments with respect to each outstanding amount item reported pursuant to paragraph 1(a); |
| --- | --- |

(a)

the monthly reclassification adjustments with respect to each outstanding amount item reported pursuant to paragraph 1(a);

| (b) | the quarterly reclassification adjustments with respect to each outstanding amount item specified in Table 2 in Part 3 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of the items which refer to breakdowns of loans by remaining maturities; |
| --- | --- |

(b)

the quarterly reclassification adjustments with respect to each outstanding amount item specified in Table 2 in Part 3 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of the items which refer to breakdowns of loans by remaining maturities;

| (c) | the monthly and quarterly reclassification adjustments specified in Table 1 in Part 1 of Annex II to this Guideline on a best estimate basis, where data are available; |
| --- | --- |

(c)

the monthly and quarterly reclassification adjustments specified in Table 1 in Part 1 of Annex II to this Guideline on a best estimate basis, where data are available;

| (d) | the quarterly reclassification adjustments specified in Table 3 in Part 1 of Annex II to this Guideline. |
| --- | --- |

(d)

the quarterly reclassification adjustments specified in Table 3 in Part 1 of Annex II to this Guideline.

4.   NCBs shall derive the statistical information to be reported pursuant to this Article from their accounting systems in accordance with the tables available on the ECB website (15) that provide a bridging between the statistical and accounting balance sheet items, and in particular shall apply the following:

| (a) | for accounting items 9.5 ‘other claims within the Eurosystem (net)’ and 10.4 ‘other liabilities within the Eurosystem (net)’, NCBs shall identify assets separately from liabilities and report them on a gross basis; |
| --- | --- |

(a)

for accounting items 9.5 ‘other claims within the Eurosystem (net)’ and 10.4 ‘other liabilities within the Eurosystem (net)’, NCBs shall identify assets separately from liabilities and report them on a gross basis;

| (b) | where accounting item 14 ‘revaluation accounts’ is to be reported on a gross basis for accounting purposes, NCBs shall report it on a net basis for statistical purposes; |
| --- | --- |

(b)

where accounting item 14 ‘revaluation accounts’ is to be reported on a gross basis for accounting purposes, NCBs shall report it on a net basis for statistical purposes;

| (c) | where NCBs revalue their securities portfolios on a monthly or more frequent basis for internal purposes, as referred to in Article 9(2) of Guideline (EU) 2016/2249 of the European Central Bank (ECB/2016/34) (16), those revaluations shall be reflected in the statistical information reported pursuant to paragraph 2 on a monthly basis; |
| --- | --- |

(c)

where NCBs revalue their securities portfolios on a monthly or more frequent basis for internal purposes, as referred to in Article 9(2) of Guideline (EU) 2016/2249 of the European Central Bank (ECB/2016/34) (16), those revaluations shall be reflected in the statistical information reported pursuant to paragraph 2 on a monthly basis;

| (d) | without prejudice to the valuations applied for accounting purposes, NCBs shall apply one of the following valuations to the reporting of securities held and issued:






  (i) | market valuations as referred to in paragraph 38 of Chapter 7 of Annex A to Regulation (EU) No 549/2013 of the European Parliament and of the Council (17); or |
| --- | --- | --- |

(d)

without prejudice to the valuations applied for accounting purposes, NCBs shall apply one of the following valuations to the reporting of securities held and issued:

(i)

market valuations as referred to in paragraph 38 of Chapter 7 of Annex A to Regulation (EU) No 549/2013 of the European Parliament and of the Council (17); or

| (ii) | accounting valuations in accordance with the harmonised accounting rules in Article 9 of Guideline (EU) 2016/2249 (ECB/2016/34) where the accounting valuations do not diverge significantly from the market value. |
| --- | --- |

(ii)

accounting valuations in accordance with the harmonised accounting rules in Article 9 of Guideline (EU) 2016/2249 (ECB/2016/34) where the accounting valuations do not diverge significantly from the market value.

5.   With respect to the balance sheet of the ECB, the statistical information referred to in this Article shall be made available by the relevant ECB business area to ECB Directorate-General Statistics.

6.   The statistical information to be reported pursuant to this Article shall be on an aggregated basis, and verified in accordance with Article 30. Statistical information on reclassification and revaluation adjustments shall be reported in accordance with Annex I to this Guideline.

Article 4

Statistical information to be reported on balance sheet items of other MFIs

1.   NCBs shall report to the ECB the following balance sheet items of other MFIs:

| (a) | the end-month outstanding amounts specified in Table 1 in Part 2 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of the deposit liabilities reported solely by credit institutions subject to reserve requirements; |
| --- | --- |

(a)

the end-month outstanding amounts specified in Table 1 in Part 2 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of the deposit liabilities reported solely by credit institutions subject to reserve requirements;

| (b) | the end-quarter outstanding amounts specified in Tables 2, 3 and 4 in Part 3 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2); |
| --- | --- |

(b)

the end-quarter outstanding amounts specified in Tables 2, 3 and 4 in Part 3 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2);

| (c) | the end-month outstanding amounts on securitisations and other loans transfers specified in Table 5b in Part 5 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2); |
| --- | --- |

(c)

the end-month outstanding amounts on securitisations and other loans transfers specified in Table 5b in Part 5 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2);

| (d) | the end-month and end-quarter outstanding amounts specified in Table 2 in Part 1 of Annex II to this Guideline to the extent that data are available, including on a best estimate basis, where data are available; |
| --- | --- |

(d)

the end-month and end-quarter outstanding amounts specified in Table 2 in Part 1 of Annex II to this Guideline to the extent that data are available, including on a best estimate basis, where data are available;

| (e) | the end-quarter outstanding amounts specified in Table 3 in Part 1 of Annex II to this Guideline to the extent that data are available, including on a best estimate basis, where data are available. |
| --- | --- |

(e)

the end-quarter outstanding amounts specified in Table 3 in Part 1 of Annex II to this Guideline to the extent that data are available, including on a best estimate basis, where data are available.

2.   NCBs shall report to the ECB the following statistical information on revaluation adjustments of other MFIs:

| (a) | the monthly revaluation adjustments specified in Table 1A in Part 4 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2); |
| --- | --- |

(a)

the monthly revaluation adjustments specified in Table 1A in Part 4 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2);

| (b) | the monthly revaluation adjustments specified in Table 5b in Part 5 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2); |
| --- | --- |

(b)

the monthly revaluation adjustments specified in Table 5b in Part 5 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2);

| (c) | the quarterly revaluation adjustments specified in Table 2A in Part 4 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2); |
| --- | --- |

(c)

the quarterly revaluation adjustments specified in Table 2A in Part 4 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2);

| (d) | the monthly and quarterly revaluation adjustments specified in Table 2 in Part 1 of Annex II to this Guideline on a best estimate basis, where data are available; |
| --- | --- |

(d)

the monthly and quarterly revaluation adjustments specified in Table 2 in Part 1 of Annex II to this Guideline on a best estimate basis, where data are available;

| (e) | the quarterly revaluation adjustments specified in Table 3 in Part 1 of Annex II to this Guideline on a best estimate basis, where data are available. |
| --- | --- |

(e)

the quarterly revaluation adjustments specified in Table 3 in Part 1 of Annex II to this Guideline on a best estimate basis, where data are available.

3.   NCBs shall report to the ECB the following statistical information on reclassification adjustments of other MFIs:

| (a) | the monthly reclassification adjustments with respect to each outstanding amount item reported pursuant to paragraph 1(a); |
| --- | --- |

(a)

the monthly reclassification adjustments with respect to each outstanding amount item reported pursuant to paragraph 1(a);

| (b) | the monthly reclassification adjustments with respect to each outstanding amount item reported pursuant to paragraph 1(c); |
| --- | --- |

(b)

the monthly reclassification adjustments with respect to each outstanding amount item reported pursuant to paragraph 1(c);

| (c) | the quarterly reclassification adjustments with respect to each outstanding amount item specified in Table 2 in Part 3 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of the items which refer to breakdowns of loans by remaining maturities; |
| --- | --- |

(c)

the quarterly reclassification adjustments with respect to each outstanding amount item specified in Table 2 in Part 3 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of the items which refer to breakdowns of loans by remaining maturities;

| (d) | the monthly and quarterly reclassification adjustments specified in Table 2 in Part 1 of Annex II to this Guideline on a best estimate basis, where data are available; |
| --- | --- |

(d)

the monthly and quarterly reclassification adjustments specified in Table 2 in Part 1 of Annex II to this Guideline on a best estimate basis, where data are available;

| (e) | the quarterly reclassification adjustments specified in Table 3 in Part 1 of Annex II to this Guideline on a best estimate basis, where data are available. |
| --- | --- |

(e)

the quarterly reclassification adjustments specified in Table 3 in Part 1 of Annex II to this Guideline on a best estimate basis, where data are available.

4.   NCBs shall report to the ECB the statistical information on monthly net loan transfers as specified in Table 5a in Part 5 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2).

5.   NCBs shall report to the ECB the following statistical information, where available, on loans securitised or otherwise transferred by MFIs which are serviced by non-MFIs:

| (a) | the end-month outstanding amounts of loans serviced by non-MFIs as specified in Table 1 in Part 2 of Annex II to this Guideline; |
| --- | --- |

(a)

the end-month outstanding amounts of loans serviced by non-MFIs as specified in Table 1 in Part 2 of Annex II to this Guideline;

| (b) | the monthly financial transactions in the outstanding amounts of loans serviced by non-MFIs, excluding the impact of loan transfers as specified in Table 1 in Part 2 of Annex II to this Guideline. |
| --- | --- |

(b)

the monthly financial transactions in the outstanding amounts of loans serviced by non-MFIs, excluding the impact of loan transfers as specified in Table 1 in Part 2 of Annex II to this Guideline.

6.   NCBs shall report net transfers, outstanding amounts, revaluation adjustments and reclassification adjustments as specified in Table 2 in Part 2 of Annex II to this Guideline where NCBs have instructed MFIs to include in the reporting of Block 1 of Tables 5a and 5b in Part 5 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2) loans transferred by an MFI where another domestic MFI acts as servicer, in accordance with Section 2.3 of Part 5 of Annex I of Regulation (EU) 2021/379 (ECB/2021/2).

7.   The statistical information to be reported pursuant to this Article shall be on an aggregated basis, and verified in accordance with Article 30. Statistical information on reclassification and revaluation adjustments shall be reported in accordance with Annex I to this Guideline. Where relevant, the statistical information to be reported pursuant to this Article shall be grossed up in accordance with Article 8.

Article 5

Statistical information to be reported on money market funds (MMF) balance sheet items

1.   NCBs shall report to the ECB statistical information on the end-quarter outstanding amounts of MMF balance sheets specified in Tables 1 and 2 in Part 3 of Annex II to this Guideline.

2.   NCBs shall report to the ECB statistical information on the quarterly revaluation adjustments specified in Table 1 in Part 3 of Annex II to this Guideline. Where a derogation is granted pursuant to Article 9(6) of Regulation (EU) 2021/379 (ECB/2021/2) to some or all MMFs in respect of the reporting of revaluation adjustments, NCBs shall provide information on a best estimate basis where the amounts involved are significant.

3.   NCBs shall report to the ECB statistical information on the quarterly reclassification adjustments specified in Table 1 in Part 3 of Annex II to this Guideline.

4.   The statistical information to be reported pursuant to this Article shall be on an aggregated basis, and verified in accordance with Article 30. Statistical information on reclassification and revaluation adjustments shall be reported in accordance with Annex I to this Guideline. Where relevant, the statistical information to be reported pursuant to this Article shall be grossed up in accordance with Article 8.

Article 6

Statistical information to be reported on MFI undrawn credit lines

1.   NCBs shall report to the ECB, on a quarterly basis, the following statistical information on the amounts of undrawn credit lines granted by other MFIs:

| (a) | the outstanding amounts specified in Table 1 in Part 4 of Annex II to this Guideline relating to the end-month balance sheet of each month of the quarter; or |
| --- | --- |

(a)

the outstanding amounts specified in Table 1 in Part 4 of Annex II to this Guideline relating to the end-month balance sheet of each month of the quarter; or

| (b) | the outstanding amounts specified in Table 1 in Part 4 of Annex II to this Guideline relating to the end-month balance sheet for the last month of the quarter.
  For the purposes of the first subparagraph, NCBs shall report statistical information where actual information is available. Where no actual information is available, NCBs shall report estimates. |
| --- | --- |

(b)

the outstanding amounts specified in Table 1 in Part 4 of Annex II to this Guideline relating to the end-month balance sheet for the last month of the quarter.

For the purposes of the first subparagraph, NCBs shall report statistical information where actual information is available. Where no actual information is available, NCBs shall report estimates.

2.   NCBs shall report to the ECB statistical information on reclassification adjustments with respect to each outstanding amount reported pursuant to paragraph 1, on a best effort basis.

3.   NCBs shall report statistical information on MFI undrawn credit lines with reference to one or both of the following, where possible:

| (a) | ‘off-balance sheet amount’ as defined in Annex IV to Regulation (EU) No 2016/867 (ECB/2016/13); |
| --- | --- |

(a)

‘off-balance sheet amount’ as defined in Annex IV to Regulation (EU) No 2016/867 (ECB/2016/13);

| (b) | ‘undrawn credit facilities’ classified as ‘medium risk’, ‘medium/low risk’ and ‘low risk’, as referred to in Annex I to Regulation (EU) No 575/2013. |
| --- | --- |

(b)

‘undrawn credit facilities’ classified as ‘medium risk’, ‘medium/low risk’ and ‘low risk’, as referred to in Annex I to Regulation (EU) No 575/2013.

Where NCBs do not report the statistical information with reference to points (a) and (b) of the first subparagraph, NCBs shall report that statistical information with reference to relevant national definitions.

4.   The statistical information to be reported pursuant to this Article shall be on an aggregated basis, and verified in accordance with Article 30. Statistical information on reclassification adjustments shall be reported in accordance with Annex I to this Guideline. Where relevant, the statistical information to be reported pursuant to this Article shall be grossed up in accordance with Article 8.

Article 7

Statistical information to be reported on MFI loans to non-financial corporations by economic activity

1.   NCBs shall report to the ECB, where available, statistical information on end-quarter outstanding amounts of MFI loans to euro area non-financial corporations broken down by economic activity following the statistical classification of economic activities in the Union (NACE Rev. 2) (18) in accordance with Part 5 of Annex II to this Guideline.

2.   NCBs shall provide explanations to the ECB, upon request, on the impact of reclassifications on outstanding amounts reported pursuant to paragraph 1, including reclassification adjustments reported pursuant to Article 4(3).

3.   The statistical information to be reported pursuant to this Article shall be on an aggregated basis, and verified in accordance with Article 30.

Article 8

Grossing-up of MFI balance sheet items

1.   Where NCBs grant derogations to MFIs in accordance with paragraphs 1, 2, 4, 6 and 7 of Article 9 of Regulation (EU) 2021/379 (ECB/2021/2), NCBs shall gross up the statistical information collected pursuant to that Regulation to represent the entire reporting population for the purposes of compiling the monthly and quarterly statistical information to be reported to the ECB in accordance with this Section.

2.   Where NCBs gross up statistical information pursuant to paragraph 1, they shall apply at least one of the following:

| (a) | for information on missing breakdowns, estimates shall be derived by applying ratios based on a subset of the actual reporting population considered to be most representative of the tail institutions as follows:






  (i) | NCBs of Member States whose contribution to the aggregated MFI balance sheet of the euro area exceeds 2 % shall determine this subset so that the total balance sheet of the entities in the subset does not exceed 35 % of the national aggregated MFI balance sheet; |
| --- | --- | --- |

(a)

for information on missing breakdowns, estimates shall be derived by applying ratios based on a subset of the actual reporting population considered to be most representative of the tail institutions as follows:

(i)

NCBs of Member States whose contribution to the aggregated MFI balance sheet of the euro area exceeds 2 % shall determine this subset so that the total balance sheet of the entities in the subset does not exceed 35 % of the national aggregated MFI balance sheet;

| (ii) | NCBs of Member States whose contribution to the aggregated MFI balance sheet of the euro area does not exceed 2 % shall determine this subset so that the total balance sheet of the entities in the sub-set does not exceed 35 % of the national aggregated MFI balance sheet, unless the grossing-up according to this approach would incur significant costs for the NCB, in which case the NCB may apply ratios based on the actual reporting population instead; |
| --- | --- |

(ii)

NCBs of Member States whose contribution to the aggregated MFI balance sheet of the euro area does not exceed 2 % shall determine this subset so that the total balance sheet of the entities in the sub-set does not exceed 35 % of the national aggregated MFI balance sheet, unless the grossing-up according to this approach would incur significant costs for the NCB, in which case the NCB may apply ratios based on the actual reporting population instead;

| (iii) | the requirements to determine subsets of the actual reporting population referred to in sub-paragraphs (i) and (ii) shall not apply when the balance sheets of the institutions to which the derogations are granted account does not exceed 1 % of the national aggregated MFI balance sheet. In such cases the NCB may apply ratios based on the actual reporting population instead; |
| --- | --- |

(iii)

the requirements to determine subsets of the actual reporting population referred to in sub-paragraphs (i) and (ii) shall not apply when the balance sheets of the institutions to which the derogations are granted account does not exceed 1 % of the national aggregated MFI balance sheet. In such cases the NCB may apply ratios based on the actual reporting population instead;

| (b) | in applying point (a), both the tail institutions and the subset of the actual reporting population may be subdivided into different groups by reference to the type of institution; |
| --- | --- |

(b)

in applying point (a), both the tail institutions and the subset of the actual reporting population may be subdivided into different groups by reference to the type of institution;

| (c) | where the combined contribution of MMFs granted derogations pursuant to Article 9(1) of Regulation (EU) 2021/379 (ECB/2021/2) exceeds 30 % of the national MMF balance sheet, NCBs shall gross up the statistical information relating to MMFs separately from deposit-taking corporations and in accordance with one of the following:






  (i) | NCBs shall use the statistical information collected from MMFs that are not granted derogations pursuant to Article 9(1) of Regulation (EU) 2021/379 (ECB/2021/2) where that statistical information is sufficiently representative for the purposes of grossing up; |
| --- | --- | --- |

(c)

where the combined contribution of MMFs granted derogations pursuant to Article 9(1) of Regulation (EU) 2021/379 (ECB/2021/2) exceeds 30 % of the national MMF balance sheet, NCBs shall gross up the statistical information relating to MMFs separately from deposit-taking corporations and in accordance with one of the following:

(i)

NCBs shall use the statistical information collected from MMFs that are not granted derogations pursuant to Article 9(1) of Regulation (EU) 2021/379 (ECB/2021/2) where that statistical information is sufficiently representative for the purposes of grossing up;

| (ii) | NCBs shall estimate a balance sheet for the MMF sector from alternative sources of information, at least once a year, and use it as the basis for grossing up where all MMFs are granted derogations pursuant to Article 9(1) of Regulation (EU) 2021/379 (ECB/2021/2), or if the statistical information collected from MMFs that are not granted derogations pursuant to Article 9(1) of Regulation (EU) 2021/379 (ECB/2021/2) is not sufficiently representative for the purposes of grossing up; |
| --- | --- |

(ii)

NCBs shall estimate a balance sheet for the MMF sector from alternative sources of information, at least once a year, and use it as the basis for grossing up where all MMFs are granted derogations pursuant to Article 9(1) of Regulation (EU) 2021/379 (ECB/2021/2), or if the statistical information collected from MMFs that are not granted derogations pursuant to Article 9(1) of Regulation (EU) 2021/379 (ECB/2021/2) is not sufficiently representative for the purposes of grossing up;

| (d) | where statistical information is collected pursuant to Regulation (EU) 2021/379 (ECB/2021/2) at a lower frequency or with later timeliness than the statistical information to be reported to the ECB pursuant to this Guideline, NCBs shall estimate the statistical information for the missing periods by either:






  (i) | repeating the information where the results have proven to be adequate; or |
| --- | --- | --- |

(d)

where statistical information is collected pursuant to Regulation (EU) 2021/379 (ECB/2021/2) at a lower frequency or with later timeliness than the statistical information to be reported to the ECB pursuant to this Guideline, NCBs shall estimate the statistical information for the missing periods by either:

(i)

repeating the information where the results have proven to be adequate; or

| (ii) | applying appropriate statistical estimation techniques to take account of any trends or seasonal patterns. |
| --- | --- |

(ii)

applying appropriate statistical estimation techniques to take account of any trends or seasonal patterns.

For the purposes of points (a) to (d), the ratios or any other intermediate calculation used for grossing up may be derived from information obtained from supervisory authorities where that information is sufficiently aligned with the statistical information to be grossed up.

3.   Where NCBs have granted a derogation to MFIs pursuant to Article 9(7) of Regulation (EU) 2021/379 (ECB/2021/2), they shall gross up by estimating the quarterly statistical information to be reported to the ECB pursuant to Article 4 as follows:

| (a) | where NCBs collect statistical information from MFIs pursuant to Regulation (EU) 2021/379 (ECB/2021/2) at a lower frequency than quarterly, they may use that statistical information for the purposes of estimating the statistical information for the missing periods, or they may apply appropriate statistical estimation techniques to take account of any trends or seasonal patterns; |
| --- | --- |

(a)

where NCBs collect statistical information from MFIs pursuant to Regulation (EU) 2021/379 (ECB/2021/2) at a lower frequency than quarterly, they may use that statistical information for the purposes of estimating the statistical information for the missing periods, or they may apply appropriate statistical estimation techniques to take account of any trends or seasonal patterns;

| (b) | where NCBs collect statistical information from MFIs pursuant to Regulation (EU) 2021/379 (ECB/2021/2) at a more aggregated level, they may use that statistical information for the purposes of estimating the statistical information to be reported to the ECB pursuant to Article 4, or they may use suitable breakdowns as a basis for such estimates; |
| --- | --- |

(b)

where NCBs collect statistical information from MFIs pursuant to Regulation (EU) 2021/379 (ECB/2021/2) at a more aggregated level, they may use that statistical information for the purposes of estimating the statistical information to be reported to the ECB pursuant to Article 4, or they may use suitable breakdowns as a basis for such estimates;

| (c) | where NCBs collect quarterly statistical information pursuant to Regulation (EU) 2021/379 (ECB/2021/2) from MFIs which covers at least 80% of deposits, loans and debt securities holdings and investment fund shares/units, collectively, of residents in the non-euro area Member State in respect of which the derogation applies, they shall estimate the statistical information to be reported on that basis; or |
| --- | --- |

(c)

where NCBs collect quarterly statistical information pursuant to Regulation (EU) 2021/379 (ECB/2021/2) from MFIs which covers at least 80% of deposits, loans and debt securities holdings and investment fund shares/units, collectively, of residents in the non-euro area Member State in respect of which the derogation applies, they shall estimate the statistical information to be reported on that basis; or

| (d) | where NCBs estimate the statistical information to be reported on the basis of alternative sources, they shall make the necessary adjustments to take into account differing concepts and definitions applied pursuant to Regulation (EU) 2021/379 (ECB/2021/2) as compared to those applied in those alternative sources. |
| --- | --- |

(d)

where NCBs estimate the statistical information to be reported on the basis of alternative sources, they shall make the necessary adjustments to take into account differing concepts and definitions applied pursuant to Regulation (EU) 2021/379 (ECB/2021/2) as compared to those applied in those alternative sources.

Article 9

Timeliness

1.   NCBs shall report to the ECB the monthly statistical information referred to in this Section by close of business on the 15th working day following the end of the month to which the information relates, in accordance with Article 7(2) of Regulation (EU) 2021/379 (ECB/2021/2) and the reporting calendar referred to in Article 32.

2.   NCBs shall report to the ECB the quarterly statistical information referred to in this Section by close of business on the 28th working day following the end of the quarter to which the information relates, in accordance with Article 7(3) of Regulation (EU) 2021/379 (ECB/2021/2) and the reporting calendar referred to in Article 32.

Article 10

Revisions

1.   NCBs may revise the statistical information reported pursuant to this Section as follows:

| (a) | revisions to the latest and previous monthly statistical information reported pursuant to Articles 3 and 4 may be submitted to the ECB at any time; |
| --- | --- |

(a)

revisions to the latest and previous monthly statistical information reported pursuant to Articles 3 and 4 may be submitted to the ECB at any time;

| (b) | revisions to the latest quarterly statistical information reported pursuant to Articles 3 and 4 may be submitted to the ECB at any time; |
| --- | --- |

(b)

revisions to the latest quarterly statistical information reported pursuant to Articles 3 and 4 may be submitted to the ECB at any time;

| (c) | revisions to the statistical information reported pursuant to Articles 3 and 4 other than revisions referred to in points (a) and (b) may be submitted to the ECB outside a monthly production period; |
| --- | --- |

(c)

revisions to the statistical information reported pursuant to Articles 3 and 4 other than revisions referred to in points (a) and (b) may be submitted to the ECB outside a monthly production period;

| (d) | revisions to the statistical information reported pursuant to Articles 5 to 7 may be submitted to the ECB at any time. |
| --- | --- |

(d)

revisions to the statistical information reported pursuant to Articles 5 to 7 may be submitted to the ECB at any time.

NCBs may, after notifying the ECB, revise the statistical information referred to in point (c) during a monthly production period where the revisions significantly improve the quality of the statistical information. The ECB may process these revisions after that monthly production period. The ECB shall inform the relevant NCB where the processing of those revisions is postponed until after the monthly production period.

2.   NCBs shall provide explanations to the ECB for revisions submitted pursuant to paragraph 1 upon request. NCBs shall also provide explanations to the ECB in both of the following cases:

| (a) | NCBs shall provide explanations for revisions of at least EUR 5 billion (in absolute value) and shall provide those explanations at the same time as the revisions and in any case before the closing of data production by the ECB for that production period; |
| --- | --- |

(a)

NCBs shall provide explanations for revisions of at least EUR 5 billion (in absolute value) and shall provide those explanations at the same time as the revisions and in any case before the closing of data production by the ECB for that production period;

| (b) | where NCBs submit revisions during a monthly production period in accordance with the second subparagraph of paragraph 1, explanations shall be provided at the time of reporting. |
| --- | --- |

(b)

where NCBs submit revisions during a monthly production period in accordance with the second subparagraph of paragraph 1, explanations shall be provided at the time of reporting.

Explanations submitted pursuant to the first subparagraph shall indicate whether the revisions affecting the reported series are final or may be subject to further revision.

SECTION 3

MFI INTEREST RATES

MFI INTEREST RATES

Article 11

Statistical information to be reported on MFI interest rate statistics

1.   NCBs shall report to the ECB the following information on interest rates applied by MFIs to deposits and loans with regard to households and non-financial corporations (‘MFI interest rates’ or ‘MIR’):

| (a) | the national monthly statistical information relating to outstanding amounts and new business specified in Appendices 1 and 2 of Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34); |
| --- | --- |

(a)

the national monthly statistical information relating to outstanding amounts and new business specified in Appendices 1 and 2 of Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34);

| (b) | the national monthly statistical information relating to new business specified in Part 1 of Annex III to this Guideline. |
| --- | --- |

(b)

the national monthly statistical information relating to new business specified in Part 1 of Annex III to this Guideline.

The statistical information reported pursuant to this Article shall be on an aggregated basis, and verified in accordance with Article 30. NCBs shall report that information in accordance with Part 3 of Annex III to this Guideline where applicable.

2.   NCBs may grant derogations relating to the following indicators:

| (a) | indicators 62 to 85 in Tables 3 and 4 of Appendix 2 of Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34) in respect of the following:






  (i) | interest applied to non-financial corporations; |
| --- | --- | --- |

(a)

indicators 62 to 85 in Tables 3 and 4 of Appendix 2 of Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34) in respect of the following:

(i)

interest applied to non-financial corporations;

| (ii) | business volumes of collateralised/guaranteed loans to non-financial corporations; |
| --- | --- |

(ii)

business volumes of collateralised/guaranteed loans to non-financial corporations;

| (b) | indicators 37 to 54 in Tables 3 and 4 of Appendix 2 of Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34) where the national aggregate business volume of the corresponding item relating to indicators 37 to 54 and covering all loans represents less than 10 % of the national aggregate business volume of the sum of all loans in the same size category and less than 2 % of the business volume for the same size and same initial period of interest-rate fixation category at euro area level. |
| --- | --- |

(b)

indicators 37 to 54 in Tables 3 and 4 of Appendix 2 of Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34) where the national aggregate business volume of the corresponding item relating to indicators 37 to 54 and covering all loans represents less than 10 % of the national aggregate business volume of the sum of all loans in the same size category and less than 2 % of the business volume for the same size and same initial period of interest-rate fixation category at euro area level.

Derogations granted by NCBs pursuant to the first subparagraph shall be without prejudice to Article 4 of Regulation (EU) No 1072/2013 (ECB/2013/34).

3.   Where derogations are granted pursuant to paragraph 2, the thresholds referred to therein shall be verified by NCBs on an annual basis.

Article 12

Grossing up of MFI interest rate statistics

1.   Where the statistical information on MIR received by the NCBs does not represent the actual reporting population due to the use of sampling, NCBs shall select and maintain the sample and gross up statistical information on the new business volumes to ensure that 100% of the reporting population is represented, as specified in Part 2 of Annex III to this Guideline.

2.   Where NCBs grant derogations to the reporting requirements on MFI interest rate statistics in accordance with Article 4 of Regulation (EU) No 1072/2013 (ECB/2013/34) or Article 11(2) of this Guideline, statistical information reported pursuant to Article 11(1) of this Guideline shall be carried forward into the missing monthly periods by applying appropriate statistical estimation techniques to take into account trends in the information or seasonal patterns.

Article 13

Timeliness

NCBs shall report to the ECB the statistical information referred to in Article 11 by close of business on the 19th working day following the end of the month to which the information relates, in accordance with Article 3(4) of Regulation (EU) No 1072/2013 (ECB/2013/34) and the reporting calendar referred to in Article 32.

Article 14

Revisions

1.   NCBs may revise the statistical information reported pursuant to this Section at any time except during the relevant production period, where NCBs may only revise the statistical information reported for the previous reference period.

NCBs may, after notifying the ECB, revise the statistical information reported pursuant to this Section during the relevant production period where the revisions significantly improve the quality of the statistical information. The ECB may process those revisions after that production period. The ECB shall inform the relevant NCB where the processing of those revisions is postponed until after the monthly production period.

2.   NCBs shall provide upon request by the ECB the following explanations for revisions submitted pursuant to paragraph 1:

| (a) | explanations for revisions which significantly improve the quality of statistical information reported to the ECB; |
| --- | --- |

(a)

explanations for revisions which significantly improve the quality of statistical information reported to the ECB;

| (b) | explanations for revisions to statistical information reported to the ECB for periods prior to the previous reference month. |
| --- | --- |

(b)

explanations for revisions to statistical information reported to the ECB for periods prior to the previous reference month.

Explanations submitted pursuant to the first subparagraph shall indicate whether the revisions affecting the reported series are final or may be subject to further revision.

SECTION 4

INDIVIDUAL MFI BALANCE SHEET ITEMS AND INTEREST RATES

INDIVIDUAL MFI BALANCE SHEET ITEMS AND INTEREST RATES

Article 15

Identification of credit institutions for which individual statistical information is to be reported

1.   NCBs shall report statistical information set out in Article 16 for credit institutions which are resident in the euro area Member States, except for the following:

| (a) | non-MFI credit institutions; |
| --- | --- |

(a)

non-MFI credit institutions;

| (b) | tail institutions; and |
| --- | --- |

(b)

tail institutions; and

| (c) | credit institutions that have total assets equal to or below EUR 100 million, where the Governing Council of the ECB has granted permission to the relevant NCB pursuant to paragraph 2. |
| --- | --- |

(c)

credit institutions that have total assets equal to or below EUR 100 million, where the Governing Council of the ECB has granted permission to the relevant NCB pursuant to paragraph 2.

For the purposes of reporting statistical information to the ECB pursuant to Article 16, the relevant NCB may report statistical information for groups of credit institutions. Those groups of credit institutions shall be identified by the NCBs in consultation with the ECB.

2.   The Governing Council of the ECB may grant permission to apply the threshold referred to in paragraph 1(c) upon request by the relevant NCB where the reporting burden for that NCB would be disproportionately affected. Where the Governing Council of the ECB considers that the reporting burden for that NCB would no longer be disproportionately affected, it may withdraw that permission upon request by the relevant NCB.

3.   NCBs shall record the credit institutions and groups of credit institutions referred to in paragraph 1 in the Register of Institutions and Affiliates Database (RIAD) established pursuant to Guideline (EU) 2018/876 of the European Central Bank (ECB/2018/16) (19).

4.   NCBs shall record the credit institutions and groups of credit institutions referred to in paragraph 1 that are core institutions for the purpose of this Section where any of the following apply:

| (a) | the credit institution is a member of the panel of credit institutions for which individual MFI data was transmitted to the ECB for the reference period January 2021 in accordance with Article 17a(1) of Guideline ECB/2014/15; |
| --- | --- |

(a)

the credit institution is a member of the panel of credit institutions for which individual MFI data was transmitted to the ECB for the reference period January 2021 in accordance with Article 17a(1) of Guideline ECB/2014/15;

| (b) | the credit institution is a new credit institution that results from a merger, acquisition or other corporate reorganisation involving one or more core institutions that takes places after the entering into force of this Guideline; |
| --- | --- |

(b)

the credit institution is a new credit institution that results from a merger, acquisition or other corporate reorganisation involving one or more core institutions that takes places after the entering into force of this Guideline;

| (c) | the credit institution is a resident of a Member State that adopts the euro after the entry into force of this Guideline and it is identified as a core institution by the Governing Council of the ECB, in consultation with the Statistics Committee. |
| --- | --- |

(c)

the credit institution is a resident of a Member State that adopts the euro after the entry into force of this Guideline and it is identified as a core institution by the Governing Council of the ECB, in consultation with the Statistics Committee.

Where the Governing Council of the ECB identifies core institutions pursuant to point (c) of the first subparagraph, it shall notify the relevant NCB thereof.

5.   Where NCBs have been granted permission to exclude credit institutions that have total assets equal to or below EUR 100 million pursuant to paragraph 1(c), they shall review the total assets of credit institutions at least once every three years and record the information in RIAD accordingly. The Governing Council shall be informed of the results of that review without undue delay.

6.   The Governing Council of the ECB may delegate the power to the Executive Board to grant or withdraw permission pursuant to paragraph 2. Such delegation shall consider whether the reporting burden for the relevant NCB would be disproportionately affected.

7.   Where the Executive Board exercises its delegated power pursuant to paragraph 6, they shall inform the Governing Council without undue delay of any decisions taken.

Article 16

Statistical information to be reported on individual MFI balance sheet items and interest rates (IBSI and IMIR)

1.   NCBs shall report to the ECB statistical information collected in accordance with Regulation (EU) 2021/379 (ECB/2021/2) on the following individual balance sheet items (IBSI) of the credit institutions referred to in Article 15(1):

| (a) | the end-month outstanding amounts specified in Tables 1 and 2 in Annex IV to this Guideline; |
| --- | --- |

(a)

the end-month outstanding amounts specified in Tables 1 and 2 in Annex IV to this Guideline;

| (b) | the end-quarter outstanding amounts specified in Tables 1 and 2 in Annex IV to this Guideline; |
| --- | --- |

(b)

the end-quarter outstanding amounts specified in Tables 1 and 2 in Annex IV to this Guideline;

Where NCBs collect the statistical information referred to in point (b) of the first subparagraph on a monthly basis, they may instead report to the ECB the end-month outstanding amounts for those items.

2.   NCBs shall report to the ECB the monthly ‘ancillary series’ specified in Tables 1 and 2 in Annex IV to this Guideline relating to the balance sheet of the credit institutions referred to in Article 15(1), in accordance with Annex I to this Guideline. Those ancillary series shall comprise one or both of the following:

| (a) | revaluation and reclassification adjustments; |
| --- | --- |

(a)

revaluation and reclassification adjustments;

| (b) | loan transfers. |
| --- | --- |

(b)

loan transfers.

3.   NCBs shall report to the ECB the following individual MFI interest rate (IMIR) statistical information collected in accordance with Regulation (EU) No 1072/2013 (ECB/2013/34) from the core institutions referred to in Article 15(4):

| (a) | the monthly interest rates applied to outstanding amounts of euro-denominated deposits of and loans to households and non-financial corporations resident in the euro area specified in Table 3 in Annex IV to this Guideline; |
| --- | --- |

(a)

the monthly interest rates applied to outstanding amounts of euro-denominated deposits of and loans to households and non-financial corporations resident in the euro area specified in Table 3 in Annex IV to this Guideline;

| (b) | the monthly new business volumes of euro-denominated deposits of and loans to households and non-financial corporations resident in the euro area specified in Table 3 in Annex IV to this Guideline; |
| --- | --- |

(b)

the monthly new business volumes of euro-denominated deposits of and loans to households and non-financial corporations resident in the euro area specified in Table 3 in Annex IV to this Guideline;

| (c) | the monthly interest rates applied to new business volumes of euro-denominated deposits of and loans to households and non-financial corporations resident in the euro area specified in Table 3 in Annex IV to this Guideline. |
| --- | --- |

(c)

the monthly interest rates applied to new business volumes of euro-denominated deposits of and loans to households and non-financial corporations resident in the euro area specified in Table 3 in Annex IV to this Guideline.

4.   Where statistical information are reported for groups of credit institutions referred to in Article 15(1), NCBs shall apply the following:

| (a) | the outstanding amounts reported by NCBs pursuant to paragraph 1 shall be calculated as the sum of the outstanding amounts of the individual members of the group; |
| --- | --- |

(a)

the outstanding amounts reported by NCBs pursuant to paragraph 1 shall be calculated as the sum of the outstanding amounts of the individual members of the group;

| (b) | the ancillary series reported by NCBs pursuant to paragraph 2 shall be calculated as the sum of the ancillary series of the individual members of the group; |
| --- | --- |

(b)

the ancillary series reported by NCBs pursuant to paragraph 2 shall be calculated as the sum of the ancillary series of the individual members of the group;

| (c) | the interest rates reported by NCBs pursuant to paragraph 3 shall be calculated as weighted averages, whereas the group volume is calculated as the sum of the individual volumes. If the NCB collects the information on the group on an institution-by-institution basis, the interest rate averages shall only cover the institutions which are included in the national MIR sample and shall not be subject to derogation; the same approach applies to the group volumes. |
| --- | --- |

(c)

the interest rates reported by NCBs pursuant to paragraph 3 shall be calculated as weighted averages, whereas the group volume is calculated as the sum of the individual volumes. If the NCB collects the information on the group on an institution-by-institution basis, the interest rate averages shall only cover the institutions which are included in the national MIR sample and shall not be subject to derogation; the same approach applies to the group volumes.

5.   NCBs shall provide explanations to the ECB, upon request and on a best effort basis, on mergers and acquisitions, other corporate reorganisations and loan transfers that took place during the reference month which impact the statistical information of core institutions reported pursuant to this Article.

6.   The ECB may use and share within the Eurosystem the explanations provided pursuant to paragraph 5 in order to support the analysis of data having due regard to the applicable confidentiality regime.

Article 17

Timeliness

1.   NCBs shall report to the ECB the statistical information reported pursuant to paragraphs 1 and 2 of Article 16 for core institutions referred to in Article 15(4) by close of business on the 15th working day following the reference period to which they relate, and in accordance with the reporting calendar referred to in Article 32. Otherwise, NCBs shall report the statistical information to the ECB by close of business on the 20th working day following the reference period to which they relate, and in accordance with the reporting calendar referred to in Article 32.

2.   NCBs shall report to the ECB the statistical information reported pursuant to Article 16(3) by close of business on the 19th working day following the reference period to which they relate, and in accordance with the reporting calendar referred to in Article 32.

Article 18

Revisions

1.   Where NCBs revise statistical information in accordance with Article 10, they shall also, where relevant, revise the IBSI statistical information reported pursuant to paragraphs 1 and 2 of Article 16.

2.   Revisions to the statistical information reported pursuant to paragraphs 1 and 2 of Article 16 relating to credit institutions that are not core institutions shall be reported by NCBs on a best effort basis.

3.   Where NCBs revise statistical information in accordance with Article 14, they shall also, where relevant, revise the IMIR statistical information reported pursuant to Article 16(3).

4.   NCBs shall provide explanations to the ECB, upon request, for revisions submitted pursuant to this Article.

SECTION 5

MINIMUM RESERVES OF CREDIT INSTITUTIONS

MINIMUM RESERVES OF CREDIT INSTITUTIONS

Article 19

Statistical information to be reported on reserve base

1.   NCBs shall report to the ECB the statistical information on end-month outstanding amounts specified in Table 1 in Part 1 of Annex V to this Guideline relating to the aggregated reserve base of credit institutions as calculated in accordance with Regulation (EU) 2021/378 (ECB/2021/1).

2.   The statistical information reported pursuant to paragraph 1 shall be derived from the statistical information set out in Regulation (EU) 2021/379 (ECB/2021/2) that are collected by the NCB from credit institutions which are subject to minimum reserves pursuant to Regulation (EU) 2021/378 (ECB/2021/1).

For those credit institutions that are tail institutions, NCBs shall use in the calculation of the end-month aggregated reserve base the latest end-quarter statistical information available following publication by the ECB of quarterly statistical information collected pursuant to Article 4 of this Guideline.

3.   NCBs shall report to the ECB statistical information on the aggregated lump sum allowance specified in Table 2 in Part 1 of Annex V to this Guideline that is deducted from the minimum reserves of credit institutions in accordance with Article 6(2) of Regulation (EU) 2021/378 (ECB/2021/1).

4.   NCBs may revise the statistical information reported pursuant to this Article at any time. Where revisions are reported by NCBs pursuant to this Article after the maintenance period has begun, the ECB may choose not to process those revisions.

Where a notifying party revises its reserve base in accordance with Article 7(5) of Regulation (EU) 2021/378 (ECB/2021/1), NCBs shall revise the statistical information reported pursuant to this Article accordingly.

Article 20

Statistical information to be reported on macro ratio statistics

NCBs shall report to the ECB the statistical information on end-month outstanding amounts relating to the macro ratio as specified in the table in Part 2 of Annex V to this Guideline.

The statistical information reported pursuant to the first subparagraph shall be derived by NCBs from the available monthly statistical information collected from credit institutions pursuant to Regulation (EU) 2021/379 (ECB/2021/2). Where the statistical information to be reported is not applicable to a Member State, the relevant NCB shall report the statistical information as zero.

Article 21

Timeliness

NCBs shall report to the ECB relevant monthly statistical information referred to in Articles 19 and 20 by close of business on the last working day preceding the start of the relevant maintenance period, and in accordance with the reporting calendar referred to in Article 32.

SECTION 6

POST OFFICE GIRO INSTITUTIONS (POGIs) AND CENTRAL GOVERNMENT

POST OFFICE GIRO INSTITUTIONS (POGIs) AND CENTRAL GOVERNMENT

Article 22

Statistical information to be reported on POGIs and central government

1.   NCBs shall report to the ECB the statistical information on end-month outstanding amounts specified in the Table 1 in Annex VI to this Guideline covering the following:

| (a) | POGIs reporting pursuant to Article 3 of Regulation (EU) No 1074/2013 (ECB/2013/39); |
| --- | --- |

(a)

POGIs reporting pursuant to Article 3 of Regulation (EU) No 1074/2013 (ECB/2013/39);

| (b) | monetary liabilities of central government and holdings by central government of cash and securities issued by euro area MFIs. |
| --- | --- |

(b)

monetary liabilities of central government and holdings by central government of cash and securities issued by euro area MFIs.

2.   NCBs shall not be required to report statistical information pursuant to this Article where the statistical information referred to in paragraph 1(a) does not exist and the assets and liabilities referred to in paragraph 1(b) do not exist or are insignificant.

3.   NCBs shall report to the ECB reclassification adjustments with respect to each outstanding amount item reported pursuant to paragraph 1, as specified in Table 1 in Annex VI to this Guideline.

4.   NCBs shall report to the ECB revaluation adjustments, where significant, as specified in Table 1 in Annex VI to this Guideline.

5.   The statistical information to be reported pursuant to this Article shall be on an aggregated basis, and verified in accordance with Article 30. Statistical information on reclassification and revaluation adjustments shall be reported in accordance with Annex I to this Guideline.

Article 23

Timeliness

NCBs shall report to the ECB the statistical information referred to in this Section by close of business on the 15th working day following the end of the month to which the information relates, in accordance with Article 5 of Regulation (EU) No 1074/2013 (ECB/2013/39) and the reporting calendar referred to in Article 32 of this Guideline.

Article 24

Revisions

1.   NCBs may revise the statistical information reported pursuant to this Section as follows:

| (a) | revisions to the latest and previous monthly statistical information may be submitted to the ECB at any time; |
| --- | --- |

(a)

revisions to the latest and previous monthly statistical information may be submitted to the ECB at any time;

| (b) | revisions to monthly statistical information other than the latest and previous monthly statistical information may be submitted outside the monthly production period. |
| --- | --- |

(b)

revisions to monthly statistical information other than the latest and previous monthly statistical information may be submitted outside the monthly production period.

NCBs may, after notifying the ECB, revise the statistical information referred to in point (b) during the monthly production period where this significantly improves the quality of the information. The ECB may process these revisions after the monthly production period. The ECB shall inform the relevant NCB where the processing of those revisions is postponed until after the monthly production period.

2.   NCBs shall provide explanations to the ECB for the revisions reported pursuant to paragraph 1 upon request and as follows:

| (a) | NCBs shall provide explanations for revisions at least EUR 5 billion (in absolute value) and shall provide those explanations at the same time as the revisions and in any case before the closing of data production by the ECB for that production period; |
| --- | --- |

(a)

NCBs shall provide explanations for revisions at least EUR 5 billion (in absolute value) and shall provide those explanations at the same time as the revisions and in any case before the closing of data production by the ECB for that production period;

| (b) | where NCBs submit revisions during a monthly production period in accordance with the second subparagraph of paragraph 1, explanations shall be provided at the time of reporting. |
| --- | --- |

(b)

where NCBs submit revisions during a monthly production period in accordance with the second subparagraph of paragraph 1, explanations shall be provided at the time of reporting.

Explanations submitted pursuant to the first subparagraph shall indicate whether the revisions affecting the reported series are final or may be subject to further revision.

SECTION 7

STRUCTURAL FINANCIAL INDICATORS (SFIs) OF CREDIT INSTITUTIONS

STRUCTURAL FINANCIAL INDICATORS (SFIs) OF CREDIT INSTITUTIONS

Article 25

Statistical information to be reported on SFIs of credit institutions

1.   NCBs shall report to the ECB the SFIs of credit institutions which are MFIs as specified in Annex VII to this Guideline. SFIs shall be reported on an aggregated basis and verified in accordance with Article 30.

By way of derogation from the first subparagraph, NCB may provide the statistical information referred to therein by means of alternative data sources. The ECB may use that information to derive the SFIs of credit institutions, subject to an agreement between the ECB and the NCB.

2.   Where the statistical information reported pursuant to paragraph 1 does not include the entire reporting population, NCBs shall gross up that statistical information to represent the entire reporting population.

For the purposes of the first subparagraph, NCBs shall provide explanations to the ECB.

3.   NCBs may revise the information reported pursuant to this Article during the production period and shall provide explanations on those revisions upon request by the ECB.

Article 26

Timeliness

NCBs shall report to the ECB the annual statistical information for the SFIs referred to in Article 25 by the end of March of each year and in accordance with the reporting calendar referred to in Article 32 with reference to the previous year, except the indicator ‘number of employees of credit institutions’ which shall be provided by the end of May each year and in accordance with the reporting calendar referred to in Article 32 with reference to the previous year.

SECTION 8

NON-MFI CREDIT INSTITUTIONS

NON-MFI CREDIT INSTITUTIONS

Article 27

Statistical information to be reported on balance sheet items of non-MFI credit institutions

1.   NCBs shall report to the ECB the following balance sheet items of non-MFI credit institutions:

| (a) | the end-month outstanding amounts specified in Table 1 in Part 2 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of the following:






  (i) | deposit liabilities reported solely by credit institutions subject to reserve requirements; |
| --- | --- | --- |

(a)

the end-month outstanding amounts specified in Table 1 in Part 2 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of the following:

(i)

deposit liabilities reported solely by credit institutions subject to reserve requirements;

| (ii) | notional cash pool positions; |
| --- | --- |

(ii)

notional cash pool positions;

| (iii) | MMF shares/units issued; |
| --- | --- |

(iii)

MMF shares/units issued;

| (iv) | items for which derogations on statistical reporting requirements have been granted by NCBs pursuant to Article 9(5)(b) of Regulation (EU) 2021/379 (ECB/2021/2); |
| --- | --- |

(iv)

items for which derogations on statistical reporting requirements have been granted by NCBs pursuant to Article 9(5)(b) of Regulation (EU) 2021/379 (ECB/2021/2);

| (b) | the end-quarter outstanding amounts specified in Tables 2, 3 and 4 in Part 3 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of items for which derogations on statistical reporting requirements have been granted by NCBs pursuant to Article 9(5)(b) of Regulation (EU) 2021/379 (ECB/2021/2). |
| --- | --- |

(b)

the end-quarter outstanding amounts specified in Tables 2, 3 and 4 in Part 3 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of items for which derogations on statistical reporting requirements have been granted by NCBs pursuant to Article 9(5)(b) of Regulation (EU) 2021/379 (ECB/2021/2).

2.   NCBs shall report to the ECB the following statistical information on revaluation adjustments of non-MFI credit institutions:

| (a) | the monthly revaluation adjustments specified in Table 1A in Part 4 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of the following;






  (i) | notional cash pool positions; |
| --- | --- | --- |

(a)

the monthly revaluation adjustments specified in Table 1A in Part 4 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of the following;

(i)

notional cash pool positions;

| (ii) | MMF shares/units issued; |
| --- | --- |

(ii)

MMF shares/units issued;

| (iii) | items for which derogations on statistical reporting requirements have been granted by NCBs pursuant to Article 9(5)(b) of Regulation (EU) 2021/379 (ECB/2021/2); |
| --- | --- |

(iii)

items for which derogations on statistical reporting requirements have been granted by NCBs pursuant to Article 9(5)(b) of Regulation (EU) 2021/379 (ECB/2021/2);

| (b) | the quarterly revaluation adjustments specified in Table 2A in Part 4 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of items for which derogations on statistical reporting requirements have been granted by NCBs pursuant to Article 9(5)(b) of Regulation (EU) 2021/379 (ECB/2021/2). |
| --- | --- |

(b)

the quarterly revaluation adjustments specified in Table 2A in Part 4 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of items for which derogations on statistical reporting requirements have been granted by NCBs pursuant to Article 9(5)(b) of Regulation (EU) 2021/379 (ECB/2021/2).

3.   NCBs shall report to the ECB the following statistical information on reclassification adjustments of non-MFI credit institutions:

| (a) | the monthly reclassification adjustments with respect to each outstanding amount item reported pursuant to paragraph 1(a); |
| --- | --- |

(a)

the monthly reclassification adjustments with respect to each outstanding amount item reported pursuant to paragraph 1(a);

| (b) | the quarterly reclassification adjustments with respect to each outstanding amount item specified in Table 2 in Part 3 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of items for which derogations on statistical reporting requirements have been granted by NCBs pursuant to Article 9(5)(b) of Regulation (EU) 2021/379 (ECB/2021/2). |
| --- | --- |

(b)

the quarterly reclassification adjustments with respect to each outstanding amount item specified in Table 2 in Part 3 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2), with the exception of items for which derogations on statistical reporting requirements have been granted by NCBs pursuant to Article 9(5)(b) of Regulation (EU) 2021/379 (ECB/2021/2).

4.   NCBs shall not be required to report statistical information pursuant to this Article in either of the following cases:

| (a) | there are no resident non-MFI credit institutions; or |
| --- | --- |

(a)

there are no resident non-MFI credit institutions; or

| (b) | the relevant NCB has granted derogations on the reporting of statistical information pursuant to Article 5(2) of Regulation (EU) 2021/379 (ECB/2021/2) to all resident non-MFI credit institutions in accordance with Article 9(5)(a) of that Regulation. |
| --- | --- |

(b)

the relevant NCB has granted derogations on the reporting of statistical information pursuant to Article 5(2) of Regulation (EU) 2021/379 (ECB/2021/2) to all resident non-MFI credit institutions in accordance with Article 9(5)(a) of that Regulation.

5.   The statistical information to be reported pursuant to this Article shall be on an aggregated basis, and verified in accordance with Article 30. Statistical information on reclassification and revaluation adjustments shall be reported in accordance with Annex I to this Guideline.

Article 28

Timeliness

1.   NCBs shall report to the ECB the monthly statistical information referred to in this Section by close of business on the 15th working day following the end of the month to which the information relates, in accordance with Article 7(2) of Regulation (EU) 2021/379 (ECB/2021/2) and the reporting calendar referred to in Article 32 of this Guideline.

2.   NCBs shall report to the ECB the quarterly statistical information referred to in this Section by close of business on the 28th working day following the end of the quarter to which the information relates, in accordance with Article 7(3) of Regulation (EU) 2021/379 (ECB/2021/2) and the reporting calendar referred to in Article 32 of this Guideline.

Article 29

Revisions

1.   NCBs may revise the statistical information reported pursuant to this Section at any time.

2.   NCBs shall provide explanations to the ECB for revisions submitted pursuant to paragraph 1 upon request.

Explanations submitted pursuant to the first subparagraph shall indicate whether the revisions affecting the reported series are final or may be subject to further revision.

SECTION 9

VERIFICATION, BACK DATA REPORTING AND TRANSMISSION

VERIFICATION, BACK DATA REPORTING AND TRANSMISSION

Article 30

Verification and explanations

1.   Without prejudice to Regulation (EC) No 2533/98, Regulation (EU) 2021/379 (ECB/2021/2), Regulation (EU) No 1072/2013 (ECB/2013/34) and Regulation (EU) No 1074/2013 (ECB/2013/39), NCBs shall monitor and ensure the quality and reliability of statistical information made available to the ECB pursuant to this Guideline.

2.   Before reporting the statistical information to the ECB pursuant to this Guideline, NCBs shall verify that the information fulfil the linear constraints provided and maintained by the ECB including, where relevant, linear constraints that relate to consistency across frequencies.

NCBs shall provide explanations to the ECB upon request of any discrepancies identified pursuant to that verification.

3.   NCBs shall verify the following with regard to linear constraints that relate to consistency across frequencies referred to in paragraph 2:

| (a) | that the quarterly statistical information is consistent with the corresponding monthly statistical information reported pursuant to Articles 3 and 4; |
| --- | --- |

(a)

that the quarterly statistical information is consistent with the corresponding monthly statistical information reported pursuant to Articles 3 and 4;

| (b) | that the quarterly statistical information is consistent with the corresponding monthly statistical information reported pursuant to Article 27; |
| --- | --- |

(b)

that the quarterly statistical information is consistent with the corresponding monthly statistical information reported pursuant to Article 27;

| (c) | that the statistical information on the balance sheet items of MMFs reported pursuant to Article 5 is consistent with the corresponding end of quarter information on the balance sheet items of other MFIs reported pursuant to Article 4. |
| --- | --- |

(c)

that the statistical information on the balance sheet items of MMFs reported pursuant to Article 5 is consistent with the corresponding end of quarter information on the balance sheet items of other MFIs reported pursuant to Article 4.

Where the statistical information referred to in point (a) is not consistent across frequencies, NCBs shall, on a best effort basis, submit revisions of statistical information that is consistent across frequencies by means of estimation.

4.   NCBs shall monitor the consistency, using the dedicated bridging tables referred to in Article 3(4), between the end-month outstanding amounts reported pursuant to Article 3(1)(a) and either of the following outstanding amounts reported pursuant to Guideline (EU) 2016/2249 (ECB/2016/34):

| (a) | the daily financial statement of the Eurosystem produced for the last working day of the month; |
| --- | --- |

(a)

the daily financial statement of the Eurosystem produced for the last working day of the month;

| (b) | the last disaggregated weekly financial statement of the respective month. |
| --- | --- |

(b)

the last disaggregated weekly financial statement of the respective month.

NCBs shall provide the ECB, upon request, with results of the consistency monitoring referred to in the first subparagraph and explanations of the discrepancies between the outstanding amounts.

5.   Where NCBs report the number of branches and subsidiaries of non-resident credit institutions as specified in Annex VII pursuant to Article 25, they shall ensure that this statistical information is consistent, from 1999 onwards, with the information recorded on the list of MFIs for statistical purposes established pursuant to Article 4 of Regulation (EU) 2021/379 (ECB/2021/2).

6.   NCBs shall provide explanations upon request by the ECB on the developments in the statistical information reported pursuant to this Guideline, including breaks in statistical information reported compared with the previous reference period.

7.   Where NCBs estimate statistical information to be reported pursuant to this Guideline, they shall provide explanations to the ECB upon request.

Article 31

Back data reporting requirements in the event of adoption of the euro

1.   Where a non-euro area Member State adopts the euro following the entry into force of this Guideline, the NCB of that Member State shall report the following to the ECB:

| (a) | statistical information on MFI balance sheet items statistics, including MMF balance sheet statistics, for all reporting reference periods since the accession to the Union of that Member State and in any case for at least three years prior to the Member State’s adoption of the euro; |
| --- | --- |

(a)

statistical information on MFI balance sheet items statistics, including MMF balance sheet statistics, for all reporting reference periods since the accession to the Union of that Member State and in any case for at least three years prior to the Member State’s adoption of the euro;

| (b) | statistical information on MFI balance sheet items statistics for the three years prior to the Member State’s accession to the Union, unless otherwise agreed with the ECB. |
| --- | --- |

(b)

statistical information on MFI balance sheet items statistics for the three years prior to the Member State’s accession to the Union, unless otherwise agreed with the ECB.

2.   NCBs of Member States which adopt the euro shall compile the statistical information referred to in paragraph 1 as if the Member State was part of the euro area throughout all reporting reference periods. For this purpose, NCBs may use statistical information reported to the ECB before the Member State’s adoption of the euro in accordance with the reporting schemes adapted by the ECB for non-euro area Member States. NCBs shall report statistical information in accordance with the requirements which were applicable to euro area Member States in the respective reporting reference periods, unless the ECB and the relevant NCB agree to exclude some statistical information.

3.   NCBs of euro area Member States shall report to the ECB positions with residents of non-euro area Member States that adopt the euro following the entry into force of this Guideline in respect of MFI balance sheet items statistics covering the three years prior to such adoption, unless otherwise agreed with the ECB. NCBs shall only report monthly outstanding amounts of those positions which have been reported in accordance with Regulation (EU) 2021/379 (ECB/2021/2), and which exceed EUR 50 million. NCBs may also report monthly outstanding amounts of such positions which are below EUR 50 million on a voluntary basis.

Article 32

Reporting calendar

By the end of September each year, the ECB shall communicate the exact transmission dates to the NCBs in the form of a reporting calendar. NCBs shall report the statistical information pursuant to this Guideline in accordance with that reporting calendar.

Article 33

Transmission

1.   NCBs shall transmit the statistical information to be reported pursuant to this Guideline electronically, using the means specified by the ECB. The statistical message format developed for this electronic exchange of statistical information shall be the format agreed by the ESCB.

2.   Where paragraph 1 does not apply, NCBs may use other means of transmitting statistical information with the ECB’s prior consent.

SECTION 10

SIMPLIFIED AMENDMENT PROCEDURE AND PUBLICATION

SIMPLIFIED AMENDMENT PROCEDURE AND PUBLICATION

Article 34

Simplified amendment procedure

Taking account of the views of the Statistics Committee, the ECB’s Executive Board shall make any necessary technical amendments to the Annexes provided that such amendments neither change the underlying conceptual framework nor affect the reporting burden on reporting agents in Member States. The Executive Board shall inform the Governing Council of any such amendment without undue delay.

Article 35

Publication

NCBs shall not publish national contributions to the monthly euro area monetary aggregates and their counterparts until the ECB has published these aggregates. Where NCBs publish such information, they shall be the same as the information that contributed to the most recent publication of euro area aggregates. Where NCBs reproduce euro area aggregates published by the ECB, they shall reproduce them faithfully.

SECTION 11

FIRST REPORTING AND TRANSITIONAL PROVISIONS

FIRST REPORTING AND TRANSITIONAL PROVISIONS

Article 36

First reporting

1.   First reporting for monthly statistical information to be reported pursuant to this Guideline shall begin with statistical information for January 2022.

2.   First reporting for quarterly statistical information to be reported pursuant to this Guideline shall begin with statistical information for the first quarter of 2022. The quarterly statistical information to be reported for the fourth quarter of 2021 shall be reported in accordance with Parts 1, 4, 7, 19 and 20 of Annex II to Guideline ECB/2014/15 on monetary and financial statistics.

3.   First reporting for annual statistical information to be reported pursuant to this Guideline shall begin with statistical information for 2021.

Article 37

Transitional provisions

1.   For the period 15 April 2021 to 1 February 2022, where NCBs report information on IBSI in accordance with Article 17a of Guideline ECB/2014/15on monetary and financial statistics, they shall identify the credit institutions for which such information is to be reported in accordance with Article 15 of this Guideline. NCBs shall report that information to the ECB within the timeliness requirements set out in Article 17 of this Guideline for the period 15 April 2021 to 1 February 2022.

2.   For the period 15 April 2021 to 1 February 2022, where NCBs report information on IMIR in accordance with Article 17a of Guideline ECB/2014/15 on monetary and financial statistics, they shall report that information for core institutions as referred to in Article 15(4) of this Guideline. NCBs shall report that information to the ECB within the timeliness requirements set out in Article 17 of this Guideline for the period 15 April 2021 to 1 February 2022.

3.   For the period 26 June 2021 to 1 February 2022, NCBs shall report the statistical information collected from non-MFI credit institutions pursuant to Article 17(2) of Regulation (EU) 2021/379 (ECB/2021/2) in accordance with Section 8 of this Guideline. NCBs shall report that information to the ECB by 29 April 2022 at the latest.

SECTION 12

FINAL PROVISIONS

FINAL PROVISIONS

Article 38

Taking effect

1.   This Guideline shall take effect on the day of its notification to the national central banks of the Member States whose currency is the euro.

2.   The national central banks of the Member States whose currency is the euro and the ECB shall comply with this Guideline from 1 February 2022.

Article 39

Addressees

This Guideline is addressed to all Eurosystem central banks.

Done at Frankfurt am Main, 26 March 2021.

For the Governing Council of the ECB

The President of the ECB

Christine LAGARDE

---

(1)  Regulation (EU) 2021/379 of the European Central Bank of 22 January 2021 on the balance sheet items of credit institutions and of the monetary financial institutions sector (ECB/2021/2) (OJ L 73, 3.3.2021, p. 16).

1

(2)  Regulation (EU) No 1072/2013 of the European Central Bank of 24 September 2013 concerning statistics on interest rates applied by monetary financial institutions (ECB/2013/34)( OJ L 297, 7.11.2013, p. 51).

2

(3)  Regulation (EU) No 1074/2013 of the European Central Bank of 18 October 2013 on statistical reporting requirements for post office giro institutions that receive deposits from non-monetary financial institution euro area residents (ECB/2013/39) (OJ L 297, 7.11.2013, p. 94).

3

(4)  Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank (OJ L 318, 27.11.1998, p. 8).

4

(5)  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).

5

(6)  Regulation (EU) 2016/867 of the European Central Bank of 18 May 2016 on the collection of granular credit and credit risk data (ECB/2016/13) (OJ L 144, 1.6.2016, p. 44).

6

(7)  See Decisions taken by the Governing Council of the ECB on 26 June 2020, available on the ECB’s website: www.ecb.europa.eu

7

(8)  Guideline (EU) 2018/876 of the European Central Bank of 1 June 2018 on the Register of Institutions and Affiliates Data (ECB/2018/16) (OJ L 154, 18.6.2018, p. 3).

8

(9)  Regulation (EU) 2021/378 of the European Central Bank of 22 January 2021 on the application of minimum reserve requirements (ECB/2021/1) (OJ L 73, 3.3.2021, p.1).

9

(10)  Regulation (EU) 2019/2033 of the European Parliament and of the Council of 27 November 2019 on the prudential requirements of investment firms and amending Regulations (EU) No 1093/2010, (EU) No 575/2013, (EU) No 600/2014 and (EU) No 806/2014 (OJ L 314, 5.12.2019, p. 1).

10

(11)  Guideline ECB/2014/15 of the European Central Bank of 4 April 2014 on monetary and financial statistics (OJ L 340, 26.11.2014, p. 1).

11

(12)  Regulation (EU) No 1072/2013 of the ECB of 24 September 2013 concerning statistics on interest rates applied by monetary financial institutions (ECB/2013/34) (OJ L 297, 7.11.2013, p. 51).

12

(13)  Regulation (EU) No 1074/2013 of the ECB of 18 October 2013 on statistical reporting requirements for post office giro institutions that receive deposits from non-monetary financial institution euro area residents (ECB/2013/39) (OJ L 297, 7.11.2013, p. 94).

13

(14)  Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank (OJ L 318, 27.11.1998, p. 8).

14

(15)  See ‘Bridging tables between the accounting balance sheet items of the NCBs and the ECB and the items to be reported for statistical purposes’ published on the ECB’s website at www.ecb.europa.eu

15

(16)  Guideline (EU) 2016/2249 of the European Central Bank of 3 November 2016 on the legal framework for accounting and financial reporting in the European System of Central Banks (ECB/2016/34) (OJ L 347, 20.12.2016, p. 37).

16

(17)  Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).

17

(18)  As set out in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).

18

(19)  Guideline (EU) 2018/876 of the European Central Bank of 1 June 2018 on the Register of Institutions and Affiliates Data (ECB/2018/16) (OJ L 154, 18.6.2018, p. 3).

19

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ANNEX I

REPORTING OF ADJUSTMENTS AND THE DERIVATION OF TRANSACTIONS

PART 1

General description of the procedure for deriving transactions

Financial transactions are the net acquisition of financial assets or the net incurrence of liabilities for each type of financial instrument, i.e. the sum of all financial transactions that occur during the relevant reference period. The framework for deriving transactions for monetary financial institutions (MFI) balance sheet items (BSI) is based on the European System of Regional and National Accounts (hereinafter the ‘ESA 2010’) established by Regulation (EU) No 549/2013 of the European Parliament and of the Council (1). Deviations from this international standard are made concerning both the data content and names of statistical concepts, where necessary. This Annex is interpreted in accordance with the ESA 2010, unless Regulation (EU) 2021/379 (ECB/2021/2) (2) or this Guideline explicitly or implicitly override its provisions.

In the context of BSI statistics, the ECB calculates transactions by taking, for each asset and liability item, the difference between outstanding amounts at end-period reporting dates and then removing the effect of developments that are not the result of transactions (‘adjustments’). These are grouped into the main categories ‘reclassification adjustments’, ‘revaluation adjustments’, and ‘exchange rate adjustments’. National central banks (NCBs) report ‘reclassification adjustments’ and ‘revaluation adjustments’ to the ECB so that these non-transaction effects can be removed in the calculation of transactions. ‘Exchange rate adjustments’ are normally derived by the ECB. Transactions are calculated on a net basis, i.e. there is no requirement to identify gross financial transactions or turnover. Financial transactions should generally be measured at the transaction value – the value at which assets are acquired/disposed of and/or liabilities are created, liquidated or exchanged – which may not necessarily be the same as the price listed in the market or the fair value of the asset at the time of the transaction. The transaction value does not include service charges, fees, commissions, or similar payments for services provided in carrying out the transaction.

This Annex reviews the methodology for deriving transactions in the context of BSI statistics. Part 2 focuses on the principles for the reporting of adjustments from the NCBs to the ECB (3). Part 3 then looks at special adaptations made in the compilation framework for BSI statistics.

Further details and numerical examples are provided in the ‘Manual on MFI balance sheet statistics’ published on the ECB's website.

PART 2

Reporting of adjustments from the NCBs to the ECB

1.   Underlying principles for adjustments

Reclassification and revaluation adjustments are subject to the same double-entry accounting system as outstanding amounts and are therefore balanced. Where a balancing item is required due to the different valuations which apply to the statistical, as compared to the accounting, balance sheet – i.e. a ‘statistical/accounting discrepancy’ – this should be recorded in ‘remaining liabilities’ (as a positive or negative amount, as appropriate).

Interest on deposits, loans and debt securities issued and held should be recorded on an accrual basis, but should never be recorded as a transaction with the instrument concerned. For loans and deposits this is guaranteed by the requirement specified in Part 2 of Annex II to Regulation (EU) 2021/379 (ECB/2021/2) to record accrued interest on these instruments in ‘remaining assets’ and ‘remaining liabilities’. The Regulation, however, contains no rule on the treatment of accrued interest on debt securities issued or held. In fact, accrued interest is often intrinsic to market prices and difficult to disentangle from the accounting price as it is reported in the statistical balance sheet. In the interest of coherent and cross-country comparable data, the following should be applied:

| (a) | if accrued interest is intrinsic to the accounting price as it is reported in the statistical balance sheet, it should be subject to a revaluation adjustment; |
| --- | --- |

(a)

if accrued interest is intrinsic to the accounting price as it is reported in the statistical balance sheet, it should be subject to a revaluation adjustment;

| (b) | if accrued interest is excluded from the outstanding amount of the securities to which it relates in the statistical balance sheet, it is classified under ‘remaining assets’ or ‘remaining liabilities’, and not treated as a revaluation adjustment. |
| --- | --- |

(b)

if accrued interest is excluded from the outstanding amount of the securities to which it relates in the statistical balance sheet, it is classified under ‘remaining assets’ or ‘remaining liabilities’, and not treated as a revaluation adjustment.

This suggested treatment is also reflected in the reporting requirements laid down in this Guideline (see Part 1 of Annex II).

When a monthly adjustment is reported, it may affect the breakdowns of items reported quarterly. Consistency should be ensured between the two sets of data, i.e. where applicable, the sum of the monthly adjustments must equal the quarterly adjustment. If a threshold is established for the quarterly adjustments, or the quarterly adjustments cannot be identified in full or to the same level of detail as the monthly adjustment, the adjustment is calculated so as to avoid discrepancies with the adjustment reported for the monthly data.

2.   Reclassification adjustments

‘Reclassification adjustments’ comprise any change in the balance sheet of the reference sector that arises as a result of changes in the composition and structure of the reporting population, changes in the classification of financial instruments and counterparties, changes in statistical definitions and the (partial) correction of reporting errors, all of which give rise to breaks in the series and thereby affect the comparability of two successive end-of-period outstanding amounts. Euro area enlargements can be viewed as a special case of reclassification.

NCBs report data on reclassification adjustments, as specified in this Guideline, using data directly reported by the reporting population, supervisory information, plausibility checks, ad hoc enquiries (e.g. related to outliers), national statistical requirements, information on joiners and leavers of the reporting population and any other source available to them. NCBs identify changes in outstanding amounts that are due to reclassifications and report the net amount. A net increase in outstanding amounts due to reclassifications is entered with a positive sign, a net decrease in outstanding amounts with a negative sign.

Estimates of reclassification adjustments may be made by NCBs, in particular when the information is not readily available or of poor quality. The ECB is not expected to make ex post adjustments unless the NCBs identify sharp changes due to reclassifications in the final data which cannot be corrected in due time by the NCBs. In this case the ECB may make ex post adjustments in agreement with the relevant NCB.

In principle, NCBs report ‘reclassification adjustments’ for each item specified in this Guideline. In cases where the estimated reclassification amounts are below EUR 5 million for the own balance sheet of the NCB, or below EUR 50 million for the aggregated balance sheet of other reporting agents, NCBs may report reclassification adjustment amounts of zero or as a missing value. These thresholds are intended to help the NCBs decide whether to compile adjustments or not. However, where relatively detailed information is collected regardless of the threshold, it may be counterproductive for the NCB to try to apply such a threshold. This flexibility is without prejudice to the requirement for consistency within the reported data for the reference period, and between monthly and quarterly data, as described below.

Within the limits defined by the revision policy, NCBs correct reporting errors in outstanding amounts as soon as the errors are identified. Ideally, the corrections entirely remove the error from the outstanding amounts, especially where the error affects a single period or a limited time range. In these circumstances, no break in series occurs. However, where the error affects historical data and no correction of past data is made or is made only for a limited time range, then a break occurs between the first period with the corrected figure and the last period containing the incorrect figure. In this case, NCBs identify the size of the break that occurs and enter an adjustment under ‘reclassification adjustments’. Similar practices apply to the implementation of changes of statistical definitions affecting reported data, as well as to correcting for breaks that may be due to the introduction, change or abandonment of grossing-up methods.

The boundary for treating transfers of assets as transactions is defined by the existence of two separate institutional units which act by mutual agreement. If, however, the transfers occur as a result of the creation or disappearance of an institutional unit, they should be treated as ‘reclassification adjustments’. In particular, if a merger or acquisition leads to the disappearance of one or more institutional units, all cross-positions that existed between the merging institutions are netted at the time when the units cease to exist from the system and reclassification adjustments must be reported accordingly. Corporate divisions are treated symmetrically.

3.   Revaluation adjustments

‘Revaluation adjustments’ reported pursuant to this Guideline are normally compiled by NCBs on the basis of data directly reported by the reporting agents. NCBs, however, may also cover these reporting requirements indirectly (e.g. by collecting data on transactions directly) or via security-by-security data or other data reported by the reporting population and in any case are permitted to collect additional data from reporting agents as necessary.

4.   Exchange rate adjustments

Movements in exchange rates against the euro that occur between end-period reporting dates give rise to changes in the value of foreign currency assets and liabilities when expressed in euro. NCBs should report assets and liabilities denominated in foreign currencies translated into euro using the ECB reference exchange rates prevailing on the day to which the data relate. As any changes in outstanding amounts resulting from movements in exchange rates represent holding gains/losses and are not financial transactions, the valuation effects need to be identified so that they can be excluded from transactions. Revaluation adjustments due to exchange rate changes may also contain valuation changes that arise from transactions in assets/liabilities, i.e. realised gains/losses; however, there are divergent national practices in this respect.

The ECB normally derives the necessary exchange rate adjustments based on the statistical information provided by NCBs. Where NCBs are in a position to compile more accurate exchange rate adjustments, they may instead agree with the ECB to transmit exchange rate adjustments which will be used by the ECB to derive transactions.

PART 3

Special rules and adaptations

1.   Money market funds

The NCBs include adjustments data on money market funds (MMFs) when fulfilling their reporting obligations in respect of ‘reclassification adjustments’ and ‘revaluation adjustments’. These adjustments are also reported separately for MMFs in accordance with the dedicated quarterly reporting scheme.

NCBs report reclassification adjustments where there is a change in the MMF reporting population, as defined in Article 2 of Regulation (EU) 2021/379 (ECB/2021/2), resulting from amendments to the scope of entities authorised as MMFs in accordance with Regulation (EU) 2017/1131 of the European Parliament and of the Council (4). A change in the MMF reporting population that results from a change in a fund’s investment policy is recorded as a financial transaction and not as a reclassification. This follows from the fact that any change in investment policy has to be agreed by the investors prior to the change and is therefore seen as an active investment decision.

Article 9(6) of Regulation (EU) 2021/379 (ECB/2021/2) provides that NCBs may grant derogations to some or all MMFs in respect of the reporting of revaluation adjustments. In these cases, NCBs should nevertheless provide information on a best estimate basis where the amounts involved are significant, in accordance with Article 5(2) of this Guideline.

The calculation of revaluation adjustments on MMF assets follows the common procedure applicable to all MFIs. On the liabilities side, positive changes in the value of MMF shares/units have traditionally been considered as transactions, in parallel to the payment (as opposed to the accrual) of interest on deposits, implying that the counterpart of the revaluations on the assets side would not be ‘money market fund shares/units’ but ‘remaining liabilities’. However, with respect to cases where MMF shares/units decline in price as a result of losses on the fund’s assets, this cannot be compared to interest payments. Against this background, Table 1A of Part 4 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2) includes requirements on revaluation adjustments for MMF shares/units; NCBs should use this item to balance the price revaluations on the assets side, where relevant. The allocation should be performed in such a way as to only cover the actual price revaluations that are reflected as changes in the value of MMF shares/units.

2.   Individual MFI balance sheet item (IBSI) statistics

In accordance with Article 16(2) of this Guideline, NCBs report ancillary series covering revaluation and reclassification adjustments (see Part 2 of this Annex) and loan transfers on a best efforts basis.

In order to reduce the reporting burden, NCBs may apply a threshold approach when deriving the ancillary series. In particular, for where the absolute amount of the ancillary series to be reported is below the maximum of EUR 50 million and 1 % of the respective outstanding amount, i.e. threshold = max(EUR 50 million, 1 % of outstanding amount), NCBs may instead report the amount as zero or as a missing value. This threshold, which also applies to groups of credit institutions, is indicative and aims to help NCBs to decide whether to make an adjustment or not. Where the information is not readily available or is of a poor quality, the NCB may decide either to make estimates or to report a missing value.

In addition and in accordance with this Guideline, NCBs are only required to report ancillary series for credit institutions that are not core institutions to the extent that the statistical information are collected from those credit institutions in accordance with Regulation (EU) 2021/379 (ECB/2021/2). Where none of the statistical information required for reporting an ancillary series is available from the credit institutions that are not core institutions, NCBs may report a missing value.

3.   POGIs and central government

NCBs report, where relevant, statistical information on POGIs and central government covering their monetary liabilities vis-à-vis euro area resident non-monetary financial institutions and their holdings of cash and securities issued by euro area MFIs in accordance with Section 6 of this Guideline. For the purpose of compiling transactions, adjustments are, in principle, also provided in line with the requirements established for MFI balance sheet statistics, although in practice changes due to exchange rate or market price changes are unlikely to occur. These data are reported as indicated in Annex VI.

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(1)  Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).

(2)  Regulation (EU) 2021/379 of the European Central Bank of 22 January 2021 on the balance sheet of credit institutions and of the monetary financial institutions sector (ECB/2021/2) (OJ L 73, 3.3.2021, p.16).

(3)  The same methodology applies with respect to statistical information to be reported on the balance sheet of the ECB pursuant to Article 3(5) of this Guideline.

(4)  Regulation (EU) 2017/1131 of the European Parliament and of the Council of 14 June 2017 on money market funds (OJ L 169, 30.6.2017, p. 8.).

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ANNEX II

PART 1

Table 1

Additional items to be reported for the balance sheet of central banks (1)

| BALANCE SHEET ITEMS | Total | Euro area | Rest of the world | |
| --- | --- | --- | --- | --- |
| | | Domestic | Euro area other than domestic | | Non-MFIs |
| LIABILITIES | | | | | |
| 8. | Currency in circulation |

BALANCE SHEET ITEMS

Total

Euro area

Rest of the world

Domestic

Euro area other than domestic

Non-MFIs

LIABILITIES

8.

Currency in circulation

of which: Banknotes

Euro banknotes

M (†)

National denomination banknotes (2)

M (†)

of which: Coins

Coins denominated in euro

M (†)

Coins in national denominations (2)

M (†)

| 9. | Deposits |
| --- | --- |

9.

Deposits

| 9.1.e | Overnight deposits (euro) |
| --- | --- |

9.1.e

Overnight deposits (euro)

M

| 9.1.x | Overnight deposits (foreign currencies) |
| --- | --- |

9.1.x

Overnight deposits (foreign currencies)

M

| 10. | MMFs shares/units |
| --- | --- |

10.

MMFs shares/units

| 11. | Debt securities issued |
| --- | --- |

11.

Debt securities issued

up to 1 year (3)

M

M

M

| 12. | Capital and reserves |
| --- | --- |

12.

Capital and reserves

| 13. | Remaining liabilities |
| --- | --- |

13.

Remaining liabilities

of which: transit items

M

of which: suspense items

M

of which: intra-Eurosystem liabilities on euro banknotes in circulation

M

of which: provisions representing liabilities against third parties

M

of which: net equity of households in pension funds reserves (4)

Q (#)

of which: adjustment for accounting/statistical discrepancies (5)

M (#)

Counterpart of SDRs

M (#)

ASSETS

| 1. | Cash |
| --- | --- |

1.

Cash

| 2. | Loans |
| --- | --- |

2.

Loans

o/w International reserves related deposits held with the ECB (6)

M

| 3. | Debt securities held |
| --- | --- |

3.

Debt securities held

of which: interest accrued on debt securities held (7)

Q

| 4. | Equity |
| --- | --- |

4.

Equity

| 5. | Investment fund shares/units |
| --- | --- |

5.

Investment fund shares/units

| 6. | Non-financial assets |
| --- | --- |

6.

Non-financial assets

| 7. | Remaining assets |
| --- | --- |

7.

Remaining assets

of which: transit items

M

of which: suspense items

M

of which: intra-Eurosystem claims on euro banknotes in circulation

M

of which: prepayment for insurance premiums and reserves for outstanding claims (8)

Q (#)

of which: claims related to coins in circulation issued by central government

M

of which: interest accrued on debt securities held (7)

Q

Gold & gold receivables (only monetary gold)

M (#)

Receivables from IMF - drawing rights, SDRs, other

M (#)

Table 2

Additional items to be reported for the balance sheet of other MFIs (9)

| BALANCE SHEET ITEMS | Total | Euro area | Rest of the world | |
| --- | --- | --- | --- | --- |
| | | Domestic | Euro area other than domestic | | Non-MFIs |
| LIABILITIES | | | | | |
| 8. | Currency in circulation |

BALANCE SHEET ITEMS

Total

Euro area

Rest of the world

Domestic

Euro area other than domestic

Non-MFIs

LIABILITIES

8.

| 9. | Deposits |
| --- | --- |

9.

of which: counterpart liability to non-derecognised loans (10)

M

M

M

| 9.1.e | Overnight deposits (euro) |
| --- | --- |

9.1.e

M

| 9.1.x | Overnight deposits (foreign currencies) |
| --- | --- |

9.1.x

M

| 10. | MMFs shares/units |
| --- | --- |

10.

| 11. | Debt securities issued
   (11) |
| --- | --- |

11.

up to 1 year

M (#)

M (#)

M (#)

over 1 & up to 2 years

M (#)

M (#)

M (#)

Euro

up to 1 year

M (#)

M (#)

M (#)

over 1 & up to 2 years

M (#)

M (#)

M (#)

Foreign currencies

up to 1 year

M (#)

M (#)

M (#)

over 1 & up to 2 years

M (#)

M (#)

M (#)

of which: interest accrued on debt securities issued (12)

Q

| 12. | Capital and reserves |
| --- | --- |

12.

| 13. | Remaining liabilities |
| --- | --- |

13.

of which: transit items

M

of which: suspense items

M

of which: provisions representing liabilities against third parties

M

of which: net equity of households in pension funds reserves (13)

Q (#)

of which: interest accrued on debt securities issued (12)

Q

of which: adjustment for accounting/statistical discrepancies (14)

M (#)

ASSETS

| 1. | Cash |
| --- | --- |

1.

| 2. | Loans |
| --- | --- |

2.

| 3. | Debt securities held |
| --- | --- |

3.

of which: interest accrued on debt securities held (12)

Q

| 4. | Equity |
| --- | --- |

4.

| 5. | Investment fund shares/units |
| --- | --- |

5.

| 6. | Non-financial assets |
| --- | --- |

6.

| 7. | Remaining assets |
| --- | --- |

7.

of which: transit items

M

of which: suspense items

M

of which: prepayment for insurance premiums and reserves for outstanding claims (15)

Q (#)

of which: interest accrued on debt securities held (12)

Q

Table 3

Loans granted to euro area other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127)

Outstanding amounts, revaluation adjustments and reclassification adjustments (quarterly)

| BALANCE SHEET ITEMS | A. Domestic | B. Euro area other than domestic |
| --- | --- | --- |
| | Total | Other financial intermediaries (S.125) | Financial auxiliaries (S.126) | Captive financial institutions and money lenders (S.127) | Total | Other financial intermediaries (S.125) | Financial auxiliaries (S.126) | Captive financial institutions and money lenders (S.127) |
| ASSETS | | | | | | | | |
| Loans | | | | | | | | |
| up to 1 year | | | | | | | | |
| over 1 and up to 5 years | | | | | | | | |
| over 5 years | | | | | | | | |

BALANCE SHEET ITEMS

A. Domestic

B. Euro area other than domestic

Total

Other financial intermediaries (S.125)

Financial auxiliaries (S.126)

Captive financial institutions and money lenders (S.127)

Total

Other financial intermediaries (S.125)

Financial auxiliaries (S.126)

Captive financial institutions and money lenders (S.127)

ASSETS

Loans

up to 1 year

over 1 and up to 5 years

over 5 years

PART 2

Outstanding amounts and financial transactions excluding the impact of loan transfers (monthly)

Net transfers, outstanding amounts, reclassification adjustments and revaluation adjustments (monthly) (2)

PART 3

Outstanding amounts, revaluation adjustments and reclassification adjustments (quarterly)

Table 2

MMF balance sheet items - Currency breakdowns

Outstanding amounts (quarterly)

| BALANCE SHEET ITEMS | All currencies | Euro | Other currencies | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- |
| | | | | GBP | USD | JPY | CHF |
| ASSETS | | | | | | | |
| Loans | | | | | | | |
| Rest of the world | | | | | | | |
| Debt securities held | | | | | |
| Domestic | | | | |
| issued by MFIs | | | | | | | |
| issued by non-MFIs | | | | | | | |
| Euro area other than domestic | | | | | | | |
| issued by MFIs | | | | | | | |
| issued by non-MFIs | | | | | | | |
| Rest of the world | | | | | | | |
| | | | | | | | |
| | (Quarterly) requirements addressed to MFIs by Regulation (EU) 2021/379 (ECB/2021/2). |
| |

BALANCE SHEET ITEMS

All currencies

Euro

Other currencies

GBP

USD

JPY

CHF

ASSETS

Loans

Rest of the world

Debt securities held

Domestic

issued by MFIs

issued by non-MFIs

Euro area other than domestic

issued by MFIs

issued by non-MFIs

Rest of the world

(Quarterly) requirements addressed to MFIs by Regulation (EU) 2021/379 (ECB/2021/2).

PART 4

Table 1

Statistics on MFI undrawn credit lines

Outstanding amounts and reclassification adjustments

| OFF-BALANCE SHEET ITEMS | A. Domestic | B. Euro area other than domestic | C. Rest of the world |
| --- | --- | --- | --- |
| |
| |
| Undrawn credit lines | | | |
| Total | | | |
| MFIs (S.121+S.122+S.123) | | | |
| General government (S.13) | | |
| Non-MMF investment funds (S.124) | | |
| Other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127) | | |
| Insurance corporations (S.128) | | |
| Pension funds (S.129) | | |
| Non-financial corporations (S.11) | | |
| Households + non-profit institutions serving households (S.14+S.15) | | |

OFF-BALANCE SHEET ITEMS

A. Domestic

B. Euro area other than domestic

C. Rest of the world

Undrawn credit lines

Total

MFIs (S.121+S.122+S.123)

General government (S.13)

Non-MMF investment funds (S.124)

Other financial intermediaries + financial auxiliaries + captive financial institutions and money lenders (S.125+S.126+S.127)

Insurance corporations (S.128)

Pension funds (S.129)

Non-financial corporations (S.11)

Households + non-profit institutions serving households (S.14+S.15)

PART 5

Loans to non-financial corporations by economic activity

NCBs either report data for individual sections in accordance with Template I or, if data are not available for individual sections, with Template II.

NCBs report outstanding amounts separately in respect of loans to domestic non-financial corporations and, where available, loans to other euro area Member States’ non-financial corporations. All data are reported in EUR million.

| Template I | Template II |
| --- | --- |
| 1 | A. | Agriculture, forestry and fishing |

Template I

Template II

1

A.

Agriculture, forestry and fishing

1

| A. | Agriculture, forestry and fishing |
| --- | --- |

A.

Agriculture, forestry and fishing

2

| B. | Mining and quarrying |
| --- | --- |

B.

Mining and quarrying

2

| B. | Mining and quarrying |
| --- | --- |

B.

Mining and quarrying

3

| C. | Manufacturing |
| --- | --- |

C.

Manufacturing

3

| C. | Manufacturing |
| --- | --- |

C.

Manufacturing

4

| D. | Electricity, gas, steam and air conditioning supply |
| --- | --- |

D.

Electricity, gas, steam and air conditioning supply

4

| D. | Electricity, gas, steam and air conditioning supply |
| --- | --- |

D.

Electricity, gas, steam and air conditioning supply

+

| E. | Water supply, sewerage, waste management and remediation activities |
| --- | --- |

E.

Water supply, sewerage, waste management and remediation activities

5

| E. | Water supply, sewerage, waste management and remediation activities |
| --- | --- |

E.

Water supply, sewerage, waste management and remediation activities

6

| F. | Construction |
| --- | --- |

F.

Construction

5

| F. | Construction |
| --- | --- |

F.

Construction

7

| G. | Wholesale and retail trade. Repair of motor vehicles and motorcycles |
| --- | --- |

G.

Wholesale and retail trade. Repair of motor vehicles and motorcycles

6

| G. | Wholesale and retail trade. Repair of motor vehicles and motorcycles |
| --- | --- |

G.

Wholesale and retail trade. Repair of motor vehicles and motorcycles

8

| I. | Accommodation and food service activities |
| --- | --- |

I.

Accommodation and food service activities

7

| I. | Accommodation and food service activities |
| --- | --- |

I.

Accommodation and food service activities

9

| H. | Transportation and storage |
| --- | --- |

H.

Transportation and storage

8

| H. | Transportation and storage |
| --- | --- |

H.

Transportation and storage

+

| J. | Information and communication |
| --- | --- |

J.

Information and communication

10

| J. | Information and communication |
| --- | --- |

J.

Information and communication

11

| L. | Real estate activities |
| --- | --- |

L.

Real estate activities

9

| L. | Real estate activities |
| --- | --- |

L.

Real estate activities

+

| M. | Professional, scientific and technical activities |
| --- | --- |

M.

Professional, scientific and technical activities

+

| N. | Administrative and support service activities |
| --- | --- |

N.

Administrative and support service activities

12

| M. | Professional, scientific and technical activities |
| --- | --- |

M.

Professional, scientific and technical activities

13

| N. | Administrative and support service activities |
| --- | --- |

N.

Administrative and support service activities

14

All remaining sections relevant for the non-financial corporations

10

All remaining sections relevant for the non-financial corporations

Note: Letters refer to the corresponding NACE Rev.2 classification.

---

(1)  Outstanding amounts to be reported for all items. Reclassfication and revaluation adjustments to be reported for cells marked (#). Reclassfication adjustments only to be reported for cells marked (†).

(2)  Banknotes and coins denominated in the former national currencies which remain outstanding after the adoption of the euro. Data should be reported for at least 12 months after the enlargement.

(3)  To be reported only if the phenomenon is applicable.

(4)  Provisions representing liabilities against third parties which are liabilities of MFIs with households in the form of technical provisions established to provide pensions for employees. This typically refers to employee pension funds that have not been externalised to an independent institution.

(5)  This item represents an adjustment, in net terms, made to balance the statistical balance sheet for discrepancies between the statistical and accounting valuations of reported assets and liabilities.

(6)  This item includes the NCBs’ euro-denominated claims equivalent to the transfer of foreign currency reserves from the NCBs to the ECB.

(7)  Accruals to be reported within debt securities held or in remaining assets in accordance with national practices.

(8)  The part of gross premiums paid by MFIs which is to be allocated to the following accounting period plus claims by MFIs that are not yet settled.

(9)  Outstanding amounts to be reported for all items. Reclassification and revaluation adjustments to be reported for cells marked (#). Reclassfication adjustments only to be reported for cells marked (†).

(10)  These items represent the counterpart liability to loans securitised but not derecognised from the MFI balance sheet under the applicable accounting standards.

(11)  Subject to agreement between ECB and NCB, these series may not be reported by the NCB where alternative data sources are used by ECB.

(12)  Accruals to be reported within the corresponding instrument category or in remaining assets/remaining liabilities in accordance with national practices.

(13)  Provisions representing liabilities against third parties which are liabilities of MFIs with households in the form of technical provisions established to provide pensions for employees. This typically refers to employee pension funds that have not been externalised to an independent institution.

(14)  This item represents an adjustment, in net terms, made to balance the statistical balance sheet for discrepancies between the statistical and accounting valuations of reported assets and liabilities.

(15)  The part of gross premiums paid by MFIs which is to be allocated to the following accounting period plus claims by MFIs that are not yet settled.

---

ANNEX III

PART 1

Additional monthly MFI interest rate (MIR) statistics

Table 1: Revolving loans and overdrafts and convenience and extended credit card credit

| | Sector | Type of instrument | New business indicator | Reporting obligation |
| --- | --- | --- | --- | --- |
| Loans in EUR | To households | Revolving loans and overdrafts, convenience and extended credit card credit | 86 | AAR/NDER, amount |
| To non-financial corporations | Revolving loans and overdrafts, convenience and extended credit card credit | 87 | AAR/NDER, amount |

Sector

Type of instrument

New business indicator

Reporting obligation

Loans in EUR

To households

Revolving loans and overdrafts, convenience and extended credit card credit

86

AAR/NDER, amount

To non-financial corporations

Revolving loans and overdrafts, convenience and extended credit card credit

87

AAR/NDER, amount

| 1. | For the purpose of MIR statistics, ‘revolving loans and overdrafts’, ‘convenience credit card credit’ and ‘extended credit card credit’ have the same meaning as described in Part 2 of Annex II to Regulation (EU) 2021/379 (ECB/2021/2) (1), regardless of their initial period of interest rate fixation. Penalties on overdrafts applied as component of other charges, e.g. in the form of special fees, are not covered by the annualized agreed rate (AAR) as defined in Part 1 of Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34) of the European Central Bank (2). An AAR or narrowly defined effective rate (NDER) is reported for the categories included in Table 1 of this Annex. The reporting of the AAR/NDER is accompanied by the related new business volumes. |
| --- | --- |

1.

| 2. | In the case of revolving loans and overdrafts, convenience credit card credit and extended credit card credit, the concept of new business volumes is equivalent to outstanding amounts. Indicators 86 and 87 are calculated on the basis of items 12, 23, 32 and 36 in Appendix 2 of Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34), and the outstanding amounts reported for revolving loans and overdrafts, convenience credit card credit and extended credit card credit in accordance with Annex I to Regulation (EU) 2021/379 (ECB/2021/2). Interest rates are calculated as weighted averages of the corresponding items in Appendix 2 to Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34), taking a zero interest rate for convenience credit card credit. Indicators 86 and 87 are intended to provide continuity with indicators 12 and 23 (‘overdrafts’) as previously defined in (now repealed) Regulation (EC) No 63/2002 (ECB/2001/18) (3), i.e. prior to their amendment by Regulation (EC) No 290/2009 (ECB/2009/7) (4).

  Table 2: Interest rates on renegotiated loans to households and non-financial corporations | Sector | Type of instrument | Original maturity, period of notice, initial period of interest rate fixation | New business indicator | Reporting obligation |
| --- | --- | --- | --- | --- | --- | --- |
| Renegotiated loans in EUR | To households | For consumption | total | 88 | AAR/NDER |
| For house purchase | total | 89 | AAR/NDER |
| For other purposes | total | 90 | AAR/NDER |
| To non-financial corporations | total | 91 | AAR/NDER |

2.

Table 2: Interest rates on renegotiated loans to households and non-financial corporations

Sector

Type of instrument

Original maturity, period of notice, initial period of interest rate fixation

New business indicator

Reporting obligation

Renegotiated loans in EUR

To households

For consumption

total

88

AAR/NDER

For house purchase

total

89

AAR/NDER

For other purposes

total

90

AAR/NDER

To non-financial corporations

total

91

AAR/NDER

| 3. | For the purpose of MFI interest rate statistics, renegotiated loans to households and non-financial corporations comprise all new business loans, other than revolving loans and overdrafts and credit card debt, which have been granted but not yet repaid at the time they are renegotiated. In respect of loans transferred from another institution, renegotiation refers to new business loans that were granted by the institution selling or handing over the loan. Only an AAR or NDER is reported for the categories included in Table 2 on a best efforts basis in addition to the volumes required under Regulation (EU) No 1072/2013 (ECB/2013/34). |
| --- | --- |

3.

PART 2

Selection of the actual reporting population and maintenance of the sample for MFI interest rate statistics

Section 1: Selection of the actual reporting population

1.   Overall selection procedure

| 1. | NCBs apply the procedure illustrated in the figure below to select the reporting agents for the collection of MFI interest rate statistics in accordance with Regulation (EU) No 1072/2013 (ECB/2013/34). This procedure is defined as follows: |
| --- | --- |

1.

Image 4

2.   Census or sample

| 2. | Each NCB selects its reporting agents from among the MFIs, except central banks and MMFs, in the reference reporting population that are resident in the same Member State whose currency is the euro (‘euro area Member State’) as the NCB. |
| --- | --- |

2.

| 3. | In order to select the reporting agents, NCBs must either apply a census or follow a sampling approach in line with the requirements established in the following paragraphs. |
| --- | --- |

3.

| 4. | In the case of a census, the NCB asks each resident MFI in the reference reporting population to report MFI interest rate statistics. The variables to be collected by means of the census are the interest rates and the amounts of new business and the interest rates on outstanding amounts. |
| --- | --- |

4.

| 5. | In the case of a sample, only a selection of the MFIs in the reference reporting population will be asked to report. The variables to be estimated by means of the sample are the interest rates and the amounts of new business and the interest rates on outstanding amounts. They are referred to as sampling variables. In order to minimise the risk that the results of a sample survey deviate from the true (unknown) values in the reference reporting population, the sample should be constructed in such a way that it is representative of the reference reporting population. For the purpose of MFI interest rate statistics a sample is considered representative if all the characteristics that are relevant for MFI interest rate statistics and inherent in the reference reporting population are also reflected in the sample. To draw the initial sample, NCBs may use suitable proxies and models to produce the sampling scheme even if the underlying data, which are derived from existing sources, do not perfectly match the definitions in Regulation (EU) No 1072/2013 (ECB/2013/34). |
| --- | --- |

5.

3.   Stratification of the reference reporting population

| 6. | In order to ensure that the sample is representative, each NCB that chooses the sampling approach for MFI interest rate statistics should suitably stratify the reference reporting population prior to the selection of any reporting agents. Stratification implies that the reference reporting population N is subdivided into sub-populations or strata N1, N2, N3... NL. These subdivisions into sub-populations or strata must not overlap and together comprise the reference reporting population:
  N1 + N2 + N3 + ... + NL = N |
| --- | --- |

6.

N1 + N2 + N3 + ... + NL = N

| 7. | NCBs define stratification criteria that allow the subdivision of the reference reporting population into homogeneous strata. Strata are considered homogeneous if the sum of the intra-stratum variances of the sampling variables is substantially lower than the total variance in the entire actual reporting population (5). The stratification criteria are linked to MFI interest rate statistics, i.e. there is a relationship between the stratification criteria and the interest rates and amounts to be estimated from the sample. |
| --- | --- |

7.

| 8. | Each NCB that chooses the sampling approach must identify at least one stratification criterion to ensure that the sample of MFIs is representative of the relevant euro area Member State and the sampling error is small. NCBs should make efforts to define a hierarchy of stratification criteria. These must take national circumstances into account and be specific for each euro area Member State. |
| --- | --- |

8.

| 9. | The selection of the reporting agents takes place in the form of single-stage sampling after all strata have been defined. Only at this stage are reporting agents drawn from the reference reporting population. No intermediate drawing should be carried out. |
| --- | --- |

9.

4.   Allocation of sample across strata and selection of reporting agents

| 10. | After defining the national strata in accordance with paragraphs 6 and 7, NCBs that choose the sampling approach draw the sample by selecting the actual reporting agents from each stratum. The total national sample size n is the sum of the sample sizes n1, n2, n3, ..., nL for each of the strata:
  n1 + n2 + n3 + ... + nL = n. |
| --- | --- |

10.

n1 + n2 + n3 + ... + nL = n.

| 11. | Each NCB chooses the most appropriate allocation of the national sample size n among the strata. Therefore, for each stratum, NCBs define how many reporting agents nh are drawn from the total of MFIs, Nh. The sampling rate nh/Nh for each stratum h permits the estimation of the variance of each stratum. This implies that at least two reporting agents are selected from each stratum. |
| --- | --- |

11.

| 12. | In order to select the actual reporting agents within each stratum, NCBs either include all institutions in the stratum, carry out random sampling or select the largest institutions per stratum. In the case of a random sample, the random drawing of the institutions within each stratum is either carried out with equal probability for all institutions or with probability proportional to the size of the institution. NCBs using random sampling or selection of the largest institutions may choose to include all institutions for some strata. |
| --- | --- |

12.

| 13. | Information about the size of each credit institution and other institutions in the reference reporting population is available at national level from the MFI balance sheet statistics collected in accordance with Regulation (EU) 2021/379 (ECB/2021/2). NCBs must use total euro-denominated deposits and loans vis-à-vis households and non-financial corporations resident in the euro area Member States, which is that part of the balance sheet that is relevant for MFI interest rate statistics, or a close proxy. |
| --- | --- |

13.

| 14. | MFI interest rate statistics must be based on a selection without replacement, i.e. each MFI in the reference reporting population may only be selected once. |
| --- | --- |

14.

| 15. | If an NCB decides on a census of all MFIs in a stratum, the NCB may sample in that stratum at the level of branches. The precondition is that the NCB has a full list of branches that covers all the business of the credit and other institutions in the stratum, and has appropriate data in order to be able to assess the variance of interest rates on new business vis-à-vis households and non-financial corporations across branches. For the selection and maintenance of the branches all of the requirements laid down in this Guideline apply. The selected branches become notional reporting agents subject to all of the reporting requirements laid down in Annex I of Regulation (EU) No 1072/2013 (ECB/2013/34). This procedure is without prejudice to the obligation of each MFI to which branches belong, to be reporting agents. |
| --- | --- |

15.

5.   Minimum national sample size

| 16. | The minimum national sample size is defined differently depending on whether the relevant NCB applies random sampling or selects the largest institutions per stratum. |
| --- | --- |

16.

| 17. | If an NCB applies random sampling in the selection of the actual reporting institutions, the minimum national sample size should be such that the maximum random error for interest rates on new business on average over all instrument categories does not exceed 10 basis points at a confidence level of 90 % (6). |
| --- | --- |

17.

| 18. | The maximum random error is defined as , with D as the maximum random error, zα/2 as the factor computed from the normal distribution or any suitable distribution according to the structure of the data (e.g. t-distribution) assuming a confidence level 1-α, where is the variance of the estimator of parameter θ, and is the estimated variance of the estimator of parameter θ. |
| --- | --- |

18.

| 19. | If an NCB selects the largest institution per stratum, the sample quality should be based on a synthetic mean absolute error (MAE) measure. The actual synthetic MAE should not exceed a time-varying MAE threshold assuming a 10 basis points error difference in each stratum and indicator. |
| --- | --- |

19.

| 20. | The synthetic MAES for a given estimator in a particular period should be defined as:



  with:

  as the synthetic MAE

  Bc
  , Bk
  as the volume in a particular MFI interest rate category

  ic

  1 as the average interest rate estimated in category c


  as the MAE for a given MFI interest rate category on the basis of estimator


  Bj

  0 as the volume corresponding to the actual non-reporting in a particular stratum j


  Bj

  1 as the volume corresponding to the actual reporting in a particular stratum j. If sampling is applied Bj

  1 refers to the grossed up volumes. The process of grossing up is further described in Section 4
  B as the total volume for all strata, i.e. the sum of Bj

  0 and Bj

  1 across all strata

  as the estimation of the total error within a stratum j


  ij

  1 as the weighted average interest rate corresponding to the actual reporting in a particular stratum j


  as the value of the estimator for the take-none sub-stratum of stratum j.
  In the event of zero volume coverage in one of the reported strata, the average of the other stratum should be used to avoid a MAE equal to zero.

  as the average of the first and third quartiles within the stratum, which are defined as the interest rate reported for the MFI interest rate category for which 25 % (and 75 % respectively) of the reported interest rates are lower than that number. The first and third quartiles are calculated by previously weighting the volume in that category by the institutions in the stratum. The average between the two MAE estimators - the first and the third quartiles - is thereby used as an estimation for the parameter  (7). |
| --- | --- |

20.

Image 9

with:

Image 10 as the synthetic MAE

Bc
  , Bk
  as the volume in a particular MFI interest rate category

ic

  1 as the average interest rate estimated in category c

Image 11 as the MAE for a given MFI interest rate category on the basis of estimator Image 12

Bj

  0 as the volume corresponding to the actual non-reporting in a particular stratum j

Bj

  1 as the volume corresponding to the actual reporting in a particular stratum j. If sampling is applied Bj

  1 refers to the grossed up volumes. The process of grossing up is further described in Section 4

B as the total volume for all strata, i.e. the sum of Bj

  0 and Bj

  1 across all strata

Image 13 as the estimation of the total error within a stratum j

ij

  1 as the weighted average interest rate corresponding to the actual reporting in a particular stratum j

Image 14 as the value of the estimator Image 15 for the take-none sub-stratum of stratum j.

In the event of zero volume coverage in one of the reported strata, the average Image 16 of the other stratum should be used to avoid a MAE equal to zero.

Image 17 as the average of the first and third quartiles within the stratum, which are defined as the interest rate reported for the MFI interest rate category for which 25 % (and 75 % respectively) of the reported interest rates are lower than that number. The first and third quartiles are calculated by previously weighting the volume in that category by the institutions in the stratum. The average between the two MAE estimators - the first and the third quartiles - is thereby used as an estimation for the parameter Image 18 (7).

| 21. | The maximum random error and the synthetic MAE are separately calculated for new business and outstanding amounts. For new business, the maximum random error and the synthetic MAE should be calculated on the basis of indicators 1 to 11, 13 to 22, and 24 to 29 as described in Appendix 2 to Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34). For outstanding amounts, the maximum random error and the synthetic MAE should be calculated on the basis of indicators 1 to 14 as described in Appendix 1 to Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34). |
| --- | --- |

21.

| 22. | The minimum national sample size refers both to the minimum initial sample and to the minimum sample after maintenance as defined in the next section on maintenance of the sample of the actual reporting population. Due to mergers and leavers, the sample may reduce in size over time until the next maintenance period. |
| --- | --- |

22.

| 23. | NCBs may select more reporting agents than defined as the minimum national sample size, in particular where necessary to increase the representativeness of the national sample in the light of the structure of the national financial system. |
| --- | --- |

23.

| 24. | There needs to be consistency between the number of MFIs in the reference reporting population and the minimum sample size. NCBs may allow MFIs which are resident within a single euro area Member State and individually included in the list of MFIs as established and updated in accordance with the classification principles set out in Section 1 of Part 1 of Annex I to Regulation (EU) 2021/379 (ECB/2021/2) to report MFI interest rate statistics together as a group. The group becomes a notional reporting agent. This means that the group reports MFI interest rate statistics as if it was a single MFI, i.e. it reports one average interest rate per instrument category covering the whole group instead of one rate for each MFI included in the list of MFIs. At the same time, the MFIs within the group are still counted as individual institutions in the reference reporting population and in the sample. |
| --- | --- |

24.

Section 2: Maintenance of the sample of the actual reporting population

6.   Maintenance of the sample over time

| 25. | NCBs that choose the sampling approach must ensure that the sample remains representative over time. |
| --- | --- |

25.

| 26. | NCBs should therefore check the representativeness of their sample at least once a year. If there are significant changes in the reference reporting population, these must be reflected in the sample after this annual check. |
| --- | --- |

26.

| 27. | At intervals of at most three years, NCBs must carry out a regular review of the sample, taking account of joiners to the reference reporting population, leavers from the reference and actual reporting population, and other changes in the characteristics of the reporting agents, and apply the provisions of Section 5 on minimum national sample size. The regular review of the sample will be based on an assessment of compliance with the provisions on the selection of the actual reporting population as contained in Section 1, based on the monthly data corresponding to the end of each quarter in the year in which the review takes place. However, NCBs may check and refresh their sample more frequently. |
| --- | --- |

27.

| 28. | Over time, the sample will be adjusted to take account of joiners to the reference reporting population in order to remain representative of the reference reporting population. NCBs must therefore draw a sample nb from the population of all joiners Nb. The complementary selection of joining institutions nb among the total number of joiners Nb is referred to as incremental sampling over time. |
| --- | --- |

28.

| 29. | Over time, the sample will be adjusted to take account of leavers from the reference and the actual reporting population. No adjustment is necessary if the number of leavers in the reference reporting population Nd is proportionate to the number of leavers in the sample nd (case 1). If institutions leave the reference reporting population and they are not in the sample, the sample becomes larger relative to the size of the reference reporting population (case 2). If relatively more institutions leave the sample than the reference reporting population, the sample becomes too small over time and might cease to be representative (case 3). In cases 2 and 3, if random sampling is used for the selection of the actual reporting institutions the weights attached to each institution in the sample has to be adjusted by means of an established statistical method derived from the theory of sampling. The weight attached to each reporting agent is the inverse of its selection probability and thereby the expansion factor. In case 2, where the sample is relatively larger for the population, no reporting agent is taken out of the sample. In case 3, if the largest institutions are selected, the sample is adjusted by selecting additional institutions according to their size. |
| --- | --- |

29.

| 30. | Over time, the sample will be adjusted to take account of changes in the characteristics of the reporting agents. These changes can occur because of mergers, divisions, growth of the institutions, etc. Some reporting agents may change stratum. As in cases 2 and 3 for leavers, the sample is adjusted by means of an established statistical method derived from the theory of sampling. New selection probabilities and weights are allocated where NCBs carry out random sampling. |
| --- | --- |

30.

Section 3: Further sampling issues

7.   Consistency

| 31. | In order to achieve consistency between MFI interest rate statistics on outstanding amounts referring to deposits and to loans and on new business referring to deposits and to loans, NCBs that choose the sampling approach must use the same reporting agents to collect these statistics. NCBs may also use the sampling approach for a sub-set of MFI interest rate statistics and a census for the rest. They may not, however, use two or more different samples. |
| --- | --- |

31.

8.   Financial innovation

| 32. | In the sample procedure, NCBs do not need to cover each product that exists at national level. However, they cannot exclude a whole instrument category on the grounds that the amounts involved are very small. Therefore, if an instrument category is only offered by one institution, then this institution should be included in the sample. If an instrument category did not exist in a euro area Member State at the time of the initial drawing of the sample, but is introduced by an institution thereafter, this institution should be included in the sample at the time of the next representability check. If a new product is created, the institutions in the sample should cover it in the next report, as all reporting agents are required to report on all their products. |
| --- | --- |

32.

Section 4: National weighted average interest rates and national total business volumes

| 33. | NCBs receive weighted average interest rates and related amounts of business from all their actual resident reporting agents and calculate national weighted average interest rates for each instrument category on the basis of grossed-up business volumes per stratum. The data are reported to the ECB. |
| --- | --- |

33.

| 34. | Where random sampling is applied, the estimator of the interest rate at stratum and national levels must be consistent with the sampling procedure, simple random sample or with the probability proportional to size used, implying that grossed up amounts are used for weighting of interest rates. |
| --- | --- |

34.

| 35. | Where the largest institutions are selected, the estimator of the rates should aggregate rates across institutions in the same stratum by weighting by the reported amounts, and aggregates across strata should be done by applying the grossed-up volumes in each stratum. |
| --- | --- |

35.

| 36. | For each of the instrument categories on outstanding amounts, i.e. indicators 1 to 26 in Appendix 1 to Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34), NCBs provide a national weighted average interest rate. |
| --- | --- |

36.

| 37. | For each of the instrument categories on new business, i.e. indicators 1 to 23 and 30 to 85 in Appendix 2 to Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34), NCBs provide a national weighted average interest rate. In addition, for each of indicators 2 to 4, 8 to 11, 13 to 22 , 33 to 35 and 37 to 85 in Appendix 2 to Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34), NCBs provide the amount of new business conducted at national level in each instrument category during the reference month. For the instrument categories referring to renegotiated loans to households and non-financial corporations (indicators 88 to 91 in Appendix 2 to Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34), only information on volumes is required, and information on interest rates is collected on a best efforts basis. These amounts of new business refer to the population total, i.e. to the entire reference reporting population and, similarly to the other new business volumes, this figure is estimated through the grossing-up procedure illustrated in paragraphs 38 to 40. |
| --- | --- |

37.

| 38. | If random sampling or the selection of the largest institutions is used to select the reporting agents, expansion factors are used for grossing up the business volumes. Grossing up is applied at stratum level. |
| --- | --- |

38.

| 39. | If the random sampling approach is used, the expansion factors are defined as the inverse of the selection probabilities πi
  , i.e. 1/πi
  . The estimated amount of new business for the population total B is then computed by means of the following generic formula:



  with:
  B as the total business volume
  Bi as the amount of new business of institution i


  πi
  as the probability of selecting institution i |
| --- | --- |

39.

Image 19

with:

B as the total business volume

Bi as the amount of new business of institution i

πi
  as the probability of selecting institution i

| 40. | If the selection of the largest institution approach is used, the expansion factors for each stratum j are defined as the inverse of the stratum coverage ratio by means of the following formula:



  with:

  as the total volume within stratum j


  as the volume within each stratum j for the institution i


  Nj

  0 as the number of credit institutions non-sampled in the stratum j


  Nj

  1 as the number of credit institutions sampled in the stratum j. |
| --- | --- |

40.

Image 20

with:

Image 21 as the total volume within stratum j

Image 22 as the volume within each stratum j for the institution i

Nj

  0 as the number of credit institutions non-sampled in the stratum j

Nj

  1 as the number of credit institutions sampled in the stratum j.

| 41. | Expansion factors EFj as defined in paragraph 40 in respect of new business are calculated by replacing new business volumes by the related outstanding amounts. The grossed-up volume of stratum j is then calculated as the expansion factor for stratum j multiplied by the reported volume for stratum j. |
| --- | --- |

41.

| 42. | NCBs provide the MFI interest rates on outstanding amounts and on new business to the ECB to four decimal places. This is without prejudice to any decisions taken by the NCBs on the level of precision they wish to apply in collecting the data. The published results do not contain more than two decimal places. |
| --- | --- |

42.

| 43. | NCBs document any (changes in) regulatory arrangements affecting MFI interest rate statistics in the methodological notes that are provided with the national data. |
| --- | --- |

43.

| 44. | NCBs that choose a sampling approach for the selection of the reporting agents provide an estimate of the sampling error for the initial sample. A new estimate is provided after each maintenance of the sample. |
| --- | --- |

44.

PART 3

Treatment of specific products for MFI interest rate statistics

| 1. | The treatment of the products defined in the following paragraphs should be used as a reference for products with similar characteristics. |
| --- | --- |

1.

| 2. | A step-up (step-down) deposit or loan is a deposit or loan with a fixed maturity to which an interest rate is applied that increases (decreases) from year to year by a pre-fixed number of percentage points. Step-up (step-down) deposits and loans are instruments with fixed interest rates over the whole maturity. The interest rate for the whole maturity of the deposit or loan and the other terms and conditions are agreed in advance at time t0 when the contract is signed. An example of a step-up deposit is a deposit with an agreed maturity of four years, which receives 5 % interest in the first year, 7 % in the second, 9 % in the third and 13 % in the fourth. The AAR on new business, which is covered at time t0 in MFI interest rate statistics, is the geometric average of the factors ‘1 + interest rate’. In line with Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34), NCBs may request reporting agents to implement the NDER for this type of product. The AAR on outstanding amounts that is covered from time t0 to t3 is the rate applied by the reporting agent at the time of calculation of the MFI interest rate, i.e., using the example of a deposit with an agreed maturity of four years, 5 % at time t0, 7 % at time t1, 9 % at time t2 and 13 % at time t3. |
| --- | --- |

2.

| 3. | For the purpose of MFI interest rate statistics, loans taken as part of lines of credit have the same meaning as defined in and are classified as in Part 2 of Annex II to Regulation (EU) 2021/379 (ECB/2021/2). Only outstanding amounts, i.e. amounts withdrawn and not yet repaid in the context of a credit line are covered as new business and reflected in the MFI interest rate statistics. Amounts available through a line of credit that have not been withdrawn or have already been repaid are not considered, whether as new business or as outstanding amounts. |
| --- | --- |

3.

| 4. | An umbrella contract allows the customer to draw loans on several types of loan accounts up to a certain maximum amount applying to all loan accounts together. At the time of the agreement on an umbrella contract, the form the loan will take and/or the date on which the loan will be drawn and/or the interest rate are not specified, but a range of possibilities may be agreed. Such an umbrella contract is not covered by MFI interest rate statistics. However, as soon as a loan agreed under an umbrella contract is drawn, it is covered under the corresponding item in MFI interest rate statistics, both in new business and outstanding amounts. |
| --- | --- |

4.

| 5. | Savings deposits with a basic interest rate plus a fidelity and/or growth premium may exist. At the time the deposit is placed, it is not certain whether or not the premium will be paid. The payment depends on the unknown future attitude towards saving of the household or non-financial corporation. As a convention, such fidelity or growth premiums are not included in the AAR on new business. The AAR on outstanding amounts always covers the rates applied by the reporting agent at the time of calculation of MFI interest rates. Consequently, if such a fidelity or growth premium is granted by the reporting agent, this is reflected in the statistics on outstanding amounts. |
| --- | --- |

5.

| 6. | Loans may be offered to households or non-financial corporations with associated derivative contracts, i.e. an interest rate swap/cap/floor etc. As a convention, such associated derivative contracts are not included in the AAR on new business. The AAR on outstanding amounts always covers the rates applied by the reporting agent at the time the MFI interest rates are calculated. Consequently, if such a derivative contract is exercised and the reporting agent adjusts the interest rate charged to the household or non-financial corporation, this is reflected in the statistics on outstanding amounts. |
| --- | --- |

6.

| 7. | Deposits may be offered comprising two components: a deposit with an agreed maturity to which a fixed interest rate is applied and an embedded derivative with a return that is linked to the performance of a defined stock exchange index or a bilateral exchange rate, subject to a minimum guaranteed return of 0 %. The maturity of both components may be the same or may differ. The AAR on new business covers the interest rate for the deposit with agreed maturity, as it reflects the agreement between the depositor and the reporting agent and it is known when the money is placed. The return on the other component of the deposit, linked to the performance of a stock exchange index or a bilateral exchange rate, is only known ex post when the product matures and therefore cannot be covered by the new business rate. Therefore, only the guaranteed minimum return (usually 0 %) is covered. The AAR on outstanding amounts always covers the interest rate applied by the reporting agent at the time the MFI interest rates are calculated. Until the day of maturity, the rate on the deposit with agreed maturity is captured as well as the guaranteed minimum return on the deposit containing the embedded derivative. Only at maturity do the MFI interest rates on outstanding amounts reflect the AAR that is paid by the reporting agent. |
| --- | --- |

7.

| 8. | Deposits with a maturity of over two years as defined in Part 2 of Annex II to Regulation (EU) 2021/379 (ECB/2021/2) may contain pension savings accounts. The main part of the pension savings accounts may be placed in securities and the interest rate on the accounts then depends on the yield of the underlying securities. The remaining part of the pension savings accounts may be held in cash and the interest rate determined by the credit or other institution in the same way as for other deposits. At the time when the deposit is placed, the total return to the household from the pension savings account is not known and may also be negative. In addition, at the time the deposit is placed, an interest rate is agreed between the household and the credit or other institution which applies only to the deposit part; this does not apply to the part invested in securities. Therefore, only the deposit part that is not invested in securities is covered by MFI interest rate statistics. The AAR on new business that is reported is the rate agreed between the household and the reporting agent for the deposit part at the time the deposit is placed. The AAR on outstanding amounts is the rate applied by the reporting agent to the deposit part of the pension savings accounts at the time of calculation of the MFI interest rate. |
| --- | --- |

8.

| 9. | Savings plans for housing loans are long-term saving schemes that may provide a low return but, after a certain period of saving, give the household or non-financial corporation the right to a housing loan at a discounted rate. In line with Part 2 of Annex II to Regulation (EU) 2021/379 (ECB/2021/2), these savings plans are classified under deposits with agreed maturity over two years as long as they are used as a deposit. As soon as they are transformed into a loan, they are classified as loans to households for house purchases. Reporting agents report as new deposit business the interest rate that is agreed at the time the initial deposit is placed. The corresponding amount of new business is the amount of money that has been placed. The increase of this amount on the deposit over time is only covered by outstanding amounts. At the time when the deposit is transformed into a loan, this new loan is recorded as new lending business. The interest rate is the discounted rate that is being offered by the reporting agent. The weight is the total amount of the loan that is being granted to the household or non-financial corporation. |
| --- | --- |

9.

| 10. | In line with Part 2 of Annex II to Regulation (EU) 2021/379 (ECB/2021/2), deposits placed pursuant to the French regulated housing plan plan d’épargne-logement (PEL) are classified as deposits with an agreed maturity of over two years. The government regulates the conditions governing these PELs and fixes the interest rate, which remains unchanged over the entire maturity of the deposit, i.e. each ‘generation’ of PELs has the same interest rate attached to it. PELs are held for at least four years and each year the customer deposits a minimal pre-fixed amount but is allowed to increase the payments at any time during the course of the scheme. Reporting agents report as new business the initial deposit at the opening of a new PEL. The amount of money that is initially placed in the PEL may be very low, which means that the weight attached to the new business rate will also be relatively low. This approach ensures that the new business rate always reflects the conditions governing the current generation of PELs. Changes in the interest rate applied to the new PELs are reflected in the new business rate. The reaction of consumers in terms of a portfolio shift from other long-term deposits to pre-existing PELs is not reflected in the new business rates but only in the rates on outstanding amounts. At the end of the period of four years, the customer may either ask for a loan at a discounted rate or renew the contract. Since this renewal of the PEL is carried out automatically without any active involvement on the part of the customer, and since the terms and conditions of the contract including the interest rate are not renegotiated, in line with Part 2 of Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34) this renewal is not considered as new business. On renewing the contract, the customer is allowed to make additional deposits, provided that the outstanding amount does not exceed a defined ceiling and the contract does not exceed a defined maximum years of maturity. If the ceiling or maximum maturity are reached, the contract is frozen. The household or non-financial corporation retains the borrowing rights and is still granted interest in accordance with the conditions prevailing at the time of opening the PEL as long as the money is left in the bank’s book. The government grants a subsidy in terms of an interest payment on top of the interest rate offered by the credit or other institution. In line with Part 1 of Annex I to Regulation (EU) No 1072/2013 (ECB/2013/34) only that part of the interest payment offered by the credit or other institution is captured in MFI interest rate statistics. The government subsidy, which is paid through but not by the credit or other institution, is ignored. |
| --- | --- |

10.

| 11. | Negative interest rates on deposits should be included in MFI interest rates provided that such rates are not exceptional having regard to market conditions. |
| --- | --- |

11.

---

(1)  Regulation (EU) 2021/379 of the European Central Bank of 22 January 2021 on the balance sheet items of credit institutions and of the monetary financial institutions sector (ECB/2021/2) (OJ L 73, 3.3.2021, p.16).

(2)  Regulation (EU) No 1072/2013 of the European Central Bank of 24 September 2013 concerning statistics on interest rates applied by monetary financial institutions (ECB/2013/34) (OJ L 297, 7.11.2013, p. 51).

(3)  Regulation (EC) No 63/2002 of the European Central Bank of 20 December 2001 concerning statistics on interest rates applied by monetary financial institutions to deposits and loans vis-à-vis households and non-financial corporations (ECB/2001/18) (OJ L 10, 12.1.2002, p. 24).

(4)  Regulation (EC) No 290/2009 of the European Central Bank of 31 March 2009 amending Regulation (EC) No 63/2002 (ECB/2001/18) concerning statistics on interest rates applied by monetary financial institutions to deposits and loans vis-à-vis households and non-financial corporations (ECB/2009/7) (OJ L 94, 8.4.2009, p. 75).

(5)  i.e. the sum of the intra-stratum variances defined as Image 23 is to be substantially lower than the total variance of the reporting population defined as Image 24, where h indicates each stratum, xi the interest rate for institution i, Image 25 the simple average interest rate of stratum h, n the total number of institutions in the sample and Image 26 the simple average of interest rates of all institutions in the sample.

(6)  The NCBs may directly translate the absolute measure of 10 basis points at a confidence level of 90 % into a relative measure in terms of the acceptable maximum variation coefficient of the estimator.

(7)  Note that Tables 1 and 2 in the ECB’s statistics paper entitled ‘Quality measures in non- random sampling’, available on the ECB’s website at www.ecb.europa.euwww.ecb.europa.eu

---

ANNEX IV

Table 1

Image 27

Table 2

Image 28

Table 3

| INSTRUMENT CATEGORIES FOR INTEREST RATES ON OUTSTANDING AMOUNTS |
| --- |
| | Sector | Type of instrument | Original maturity | Reporting obligation |
| Deposits in EUR | From households | With agreed maturity | Up to 2 years | AAR |
| Over 2 years | AAR |
| From non-financial corporations | With agreed maturity | Up to 2 years | AAR |
| Over 2 years | AAR |
| Loans in EUR | To households | For house purchase | Up to 1 year | AAR |
| Over 1 and up to 5 years | AAR |
| Over 5 years | AAR |
| For consumption and other purposes | Up to 1 year | AAR |
| Over 1 and up to 5 years | AAR |
| Over 5 years | AAR |
| To non-financial corporations | Total | Up to 1 year | AAR |
| | Over 1 and up to 5 years | AAR |
| | Over 5 years | AAR |
| |
| INSTRUMENT CATEGORIES FOR INTEREST RATES ON NEW BUSINESS | | |
| | Sector | Type of instrument | Original maturity, period of notice, initial period of interest rate fixation | Reporting obligation |
| Deposits in EUR | From households | Overnight (*) | | AAR |
| With agreed maturity | Up to 1 year maturity | AAR, amount |
| Over 1 and up to 2 years maturity | AAR, amount |
| Over 2 years maturity | AAR, amount |
| Redeemable at notice (*) | Up to 3 months’ notice | AAR |
| Over 3 months’ notice | AAR |
| From non-financial corporations | Overnight (*) | | AAR |
| With agreed maturity | Up to 1 year maturity | AAR, amount |
| Over 1 and up to 2 years maturity | AAR, amount |
| Over 2 years maturity | AAR, amount |
| | Repos | | |
| Loans in EUR | To households | Revolving loans and overdrafts and convenience and extended credit card credit (*) | AAR |
| For consumption | Floating rate and up to 1 year period of initial rate fixation | AAR, amount |
| Over 1 and up to 5 years period of initial rate fixation | AAR, amount |
| Over 5 years period of initial rate fixation | AAR, amount |
| For house purchases | Floating rate and up to 1 year period of initial rate fixation | AAR, amount |
| Over 1 and up to 5 years period of initial rate fixation | AAR, amount |
| Over 5 and up to 10 years period of initial rate fixation | AAR, amount |
| Over 10 years period of initial rate fixation | AAR, amount |
| For other purposes | Floating rate and up to 1 year period of initial rate fixation | AAR, amount |
| Over 1 and up to 5 years period of initial rate fixation | AAR, amount |
| Over 5 years period of initial rate fixation | AAR, amount |
| To non-financial corporations | Revolving loans and overdrafts and convenience and extended credit card credit (*) | AAR |
| Other loans up to an amount of EUR 0,25 million | Floating rate and up to 3 months period of initial rate fixation | AAR, amount |
| Over 3 months and up to 1 year period of initial rate fixation | AAR, amount |
| Over 1 and up to 3 year period of initial rate fixation | AAR, amount |
| Over 3 and up to 5 years period of initial rate fixation | AAR, amount |
| Over 5 and up to 10 years period of initial rate fixation | AAR, amount |
| Over 10 years period of initial rate fixation | AAR, amount |
| Other loans over an amount of EUR 0,25 million and up to EUR 1 million | Floating rate and up to 3 months period of initial rate fixation | AAR, amount |
| Over 3 months and up to 1 year period of initial rate fixation | AAR, amount |
| Over 1 and up to 3 year period of initial rate fixation | AAR, amount |
| Over 3 and up to 5 years period of initial rate fixation | AAR, amount |
| Over 5 and up to 10 years period of initial rate fixation | AAR, amount |
| Over 10 years period of initial rate fixation | AAR, amount |
| Other loans over an amount of EUR 1 million | Floating rate and up to 1 year period of initial rate fixation | AAR, amount |
| Over 1 and up to 5 years period of initial rate fixation | AAR, amount |
| Over 5 years period of initial rate fixation | AAR, amount |

INSTRUMENT CATEGORIES FOR INTEREST RATES ON OUTSTANDING AMOUNTS

Sector

Type of instrument

Original maturity

Reporting obligation

Deposits in EUR

From households

With agreed maturity

Up to 2 years

AAR

Over 2 years

AAR

From non-financial corporations

With agreed maturity

Up to 2 years

AAR

Over 2 years

AAR

Loans in EUR

To households

For house purchase

Up to 1 year

AAR

Over 1 and up to 5 years

AAR

Over 5 years

AAR

For consumption and other purposes

Up to 1 year

AAR

Over 1 and up to 5 years

AAR

Over 5 years

AAR

To non-financial corporations

Total

Up to 1 year

AAR

Over 1 and up to 5 years

AAR

Over 5 years

AAR

INSTRUMENT CATEGORIES FOR INTEREST RATES ON NEW BUSINESS

Sector

Type of instrument

Original maturity, period of notice, initial period of interest rate fixation

Reporting obligation

Deposits in EUR

From households

Overnight (*)

AAR

With agreed maturity

Up to 1 year maturity

AAR, amount

Over 1 and up to 2 years maturity

AAR, amount

Over 2 years maturity

AAR, amount

Redeemable at notice (*)

Up to 3 months’ notice

AAR

Over 3 months’ notice

AAR

From non-financial corporations

Overnight (*)

AAR

With agreed maturity

Up to 1 year maturity

AAR, amount

Over 1 and up to 2 years maturity

AAR, amount

Over 2 years maturity

AAR, amount

Repos

Loans in EUR

To households

Revolving loans and overdrafts and convenience and extended credit card credit (*)

AAR

For consumption

Floating rate and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 years period of initial rate fixation

AAR, amount

For house purchases

Floating rate and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 and up to 10 years period of initial rate fixation

AAR, amount

Over 10 years period of initial rate fixation

AAR, amount

For other purposes

Floating rate and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 years period of initial rate fixation

AAR, amount

To non-financial corporations

Revolving loans and overdrafts and convenience and extended credit card credit (*)

AAR

Other loans up to an amount of EUR 0,25 million

Floating rate and up to 3 months period of initial rate fixation

AAR, amount

Over 3 months and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 3 year period of initial rate fixation

AAR, amount

Over 3 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 and up to 10 years period of initial rate fixation

AAR, amount

Over 10 years period of initial rate fixation

AAR, amount

Other loans over an amount of EUR 0,25 million and up to EUR 1 million

Floating rate and up to 3 months period of initial rate fixation

AAR, amount

Over 3 months and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 3 year period of initial rate fixation

AAR, amount

Over 3 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 and up to 10 years period of initial rate fixation

AAR, amount

Over 10 years period of initial rate fixation

AAR, amount

Other loans over an amount of EUR 1 million

Floating rate and up to 1 year period of initial rate fixation

AAR, amount

Over 1 and up to 5 years period of initial rate fixation

AAR, amount

Over 5 years period of initial rate fixation

AAR, amount

---

(*)  For these indicators the business volumes are included in the reporting scheme for individual BSI.

---

ANNEX V

PART 1

Reserve base statistics

Table 1

Balance sheet item data required to compile statistics on the reserve base

| | World | |
| --- | --- | --- |
| BALANCE SHEET ITEMS | All counterparties, excluding the Eurosystem and euro area credit institutions subject to minimum reserve requirements | Total |
| LIABILITIES | | |
| | | |
| 9 | Deposits (all currencies) |

World

BALANCE SHEET ITEMS

All counterparties, excluding the Eurosystem and euro area credit institutions subject to minimum reserve requirements

Total

LIABILITIES

9

| 9.1 | Overnight |
| --- | --- |

9.1

Overnight

R1

| 9.2 | With agreed maturity - up to 2 years |
| --- | --- |

9.2

With agreed maturity - up to 2 years

| 9.3 | Redeemable at notice - up to 2 years |
| --- | --- |

9.3

Redeemable at notice - up to 2 years

| 9 | Deposits (all currencies) |
| --- | --- |

9

| 9.2 | With agreed maturity - over 2 years |
| --- | --- |

9.2

With agreed maturity - over 2 years

R2

| 9.3 | Redeemable at notice - over 2 years |
| --- | --- |

9.3

Redeemable at notice - over 2 years

| 9.4 | Repurchase agreements |
| --- | --- |

9.4

Repurchase agreements

R3

| 11 | Debt securities issued (all currencies) |
| --- | --- |

11

Up to 2 years

R4

Over 2 years (1)

R5

Table 2

Balance sheet item data required for control purposes

| | A. Domestic |
| --- | --- |
| | Not allocated |
| Lump sum allowance | R6 |

A. Domestic

Not allocated

Lump sum allowance

R6

Calculation of the aggregated lump sum allowance for control purposes (R6):

For the purposes of calculating the aggregated lump sum allowance, NCBs take the lesser of:

| (a) | the items of the reserve base multiplied by the applicable reserve ratio, in accordance with Article 6 of Regulation (EU) 2021/378(ECB/2021/1); and |
| --- | --- |

(a)

the items of the reserve base multiplied by the applicable reserve ratio, in accordance with Article 6 of Regulation (EU) 2021/378(ECB/2021/1); and

| (b) | the lump sum allowance specified in Article 6(2) of Regulation (EU) 2021/378 (ECB/2021/1). |
| --- | --- |

(b)

the lump sum allowance specified in Article 6(2) of Regulation (EU) 2021/378 (ECB/2021/1).

NCBs aggregate these amounts across all credit institutions that are required to hold reserves, also taking into account the rules applying to the lump sum allowances of the credit institutions referred to in Articles 11 and 12 of Regulation (EU) 2021/378 (ECB/2021/1), where relevant.

PART 2

Macro ratio statistics

Credit institutions’ balance sheet items data to compile the macro ratio

| BALANCE SHEET | A. Domestic | B. Euro area other than domestic | C. Rest of the world | D. Total |
| --- | --- | --- | --- | --- |
| ITEMS | MFIs | Non-MFIs | MFIs | Non-MFIs |
| LIABILITIES | | | | | | |
| 11. | Debt securities issued

  (all currencies) |

BALANCE SHEET

A. Domestic

B. Euro area other than domestic

C. Rest of the world

D. Total

ITEMS

MFIs

Non-MFIs

MFIs

Non-MFIs

LIABILITIES

11.

Debt securities issued

(all currencies)

Up to 2 years

MR1

ASSETS

| 3. | Debt securities held

  (all currencies) |
| --- | --- |

3.

Debt securities held

(all currencies)

Up to 2 years

MR2

MR3

---

(1)  Debt securities issued with an agreed maturity of over two years also include the amounts of securities held by other credit institutions subject to reserve requirements, and by the ECB or by NCBs of the participating Member States.

---

ANNEX VI

Image 29

---

ANNEX VII

STRUCTURAL FINANCIAL INDICATORS (SFIs) OF CREDIT INSTITUTIONS

1.

Number of offices (local branches) of all credit institutions (CIs) in the Member State. ‘Office’ refers to a geographically identifiable place of business. The offices of institutional units that are not CIs must be excluded, even if they belong to a group of CIs (banking group).

2.

Number of employees of CIs. This indicator refers to the number of employees in all resident CIs during the reference year. NCBs shall follow the concept used when reporting the ‘Employment domestic’ for RIAD pursuant to Guideline (EU) 2018/876 of the European Central Bank (ECB/2018/16). Employees of institutional units that are not CIs must be excluded, even if these institutions belong to a banking group. Where actual data are not available, NCBs shall provide an estimate.

3.

Number of branches of CIs from other Member States. This indicator refers to the number of CI branches resident in the reporting Member State whose ultimate controlling CIs were resident in other Member States as at the end of the reference period. Branches that are ultimately controlled by domestic CIs must be excluded.

4.

Total assets of branches of CIs from other Member States. This indicator refers to the aggregated balance sheet total of the branches covered by the indicator ‘number of branches of CIs from other Member States’ as at the end of the reference period.

5.

Number of subsidiaries of CIs from other Member States. This indicator refers to the number of CI subsidiaries resident in the reporting Member State whose ultimate controlling CIs were resident in other Member States as at the end of the reference period. Subsidiaries that are ultimately controlled by domestic CIs must be excluded.

6.

Total assets of subsidiaries of CIs from other Member States. This indicator refers to the aggregated balance sheet total of the subsidiaries covered by the indicator ‘number of subsidiaries of CIs from other Member States’.

7.

Number of branches of CIs from third countries. This indicator refers to the number of CI branches resident in the reporting Member State whose ultimate controlling CIs were resident in countries that were not Member States as at the end of the reference period. Branches that are ultimately controlled by domestic CIs must be excluded.

8.

Total assets of branches of CIs from third countries. This indicator refers to the aggregated balance sheet total of the branches covered by the indicator ‘number of branches of CIs from third countries’.

9.

Number of subsidiaries of CIs from third countries. This indicator refers to the number of CI subsidiaries resident in the reporting Member State whose ultimate controlling CIs were resident in countries that were not Union Member States as at the end of the reference period. Subsidiaries that are ultimately controlled by domestic CIs must be excluded.

10.

Total assets of subsidiaries of CIs from third countries. This indicator refers to the aggregated balance sheet total of the subsidiaries covered by the indicator ‘number of subsidiaries of CIs from third countries’.

11.

Number of branches of CIs from euro area Member States. This indicator refers to the number of CI branches resident in the reporting Member State whose ultimate controlling CIs were resident in euro area Member States (other than the reporting Member State) at the end of the reference period. Branches that are ultimately controlled by domestic CIs must be excluded.

12.

Total assets of branches of CIs from euro area Member States. This indicator refers to the aggregated balance sheet total of the branches covered by the indicator ‘number of branches of CIs from euro area Member States’.

13.

Number of subsidiaries of CIs from euro area Member States. This indicator refers to the number of subsidiaries resident in the reporting Member State whose ultimate controlling CIs were resident in euro area Member States (other than the reporting Member State) at the end of the reference period.

14.

Total assets of subsidiaries of CIs from euro area Member States. This indicator refers to the aggregated balance sheet total of the subsidiaries covered by the indicator ‘number of subsidiaries of CIs from euro area Member States’.

15.

Share of the five largest CIs in total assets (‘CR5’). This indicator refers to the concentration of the banking business. NCBs must adopt the following unconsolidated aggregated approach to derive it: (a) rank the balance sheet totals of all reporting CIs; (b) calculate (i) the sum of the five largest balance sheet totals; and (ii) the sum of all balance sheet totals; and (c) calculate the proportion of (i) over (ii). Data to be reported to the ECB must be expressed as percentages, e.g. a value of 72,4296% must be reported as 72,4296 and not as 0,7243. Although the composition of the five largest banks may change over time, NCBs must only provide the share of the five largest CIs at a specific point in time (end-December of the reference year). For the purposes of this indicator, NCBs may, where specifically agreed with the ECB, treat specific group-connected CIs as a single CI where this would provide a more meaningful representation of the banking sector concentration.

16.

The HI is obtained by summing the squares of the market shares of all the CIs in the banking sector and must be reported to the ECB in accordance with the following formula:

HI = Σn
  i = 1 (Xi / X)2 , where:

| n | = | total number of CIs in the Member State |
| --- | --- | --- |
| Xi | = | total assets of CIi |
| X | = | Σn
  i = 1Xi = total assets of all CIs of the Member State. |

n

=

total number of CIs in the Member State

Xi

=

total assets of CIi

X

=

Σn
  i = 1Xi = total assets of all CIs of the Member State.

For the purposes of this indicator, NCBs may, where specifically agreed with the ECB, treat specific group-connected CIs as a single CI where this would provide a more meaningful representation of the banking sector concentration.

17.

Table 1

Structural Financial Indicators of Credit Institutions (CIs)

| | 1. | All CIs |
| --- | --- | --- |

1.

| 2. | CIs from other EU member states |
| --- | --- |

2.

| 3. | CIs from other Euro area member states |
| --- | --- |

3.

| 4. | CIs from all areas other than EU and domestic |
| --- | --- |

4.

Number of employees

N30

Number of offices

N40

Number of branches

N10

N10

N10

Number of subsidiaries

N20

N20

N20

Herfindahl index for CIs total assets

H10

Herfindahl index for total domestic credit

H20

Share of the 5 largest CIs in total assets (CR5)

S10

Total assets of branches

T11

T11

T11

Total assets of subsidiaries

T12

T12

T12

---

(1)  Sector S.13 of the European System of Regional and National Accounts (ESA 2010) established by Regulation (EU) No 549/2013 of the European Parliament and of the Council.

1

---

| 11.6.2021 | EN | Official Journal of the European Union | L 208/59 |
| --- | --- | --- | --- |

11.6.2021

EN

Official Journal of the European Union

L 208/59

---

GUIDELINE (EU) 2021/831 OF THE EUROPEAN CENTRAL BANK

of 26 March 2021

on statistical information to be reported on financial intermediaries other than monetary financial institutions (ECB/2021/12)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 127(2) thereof,

Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1, 12.1 and 14.3 thereof,

Whereas:

| (1) | In order to fulfil its tasks under the Treaties, the European Central Bank (ECB) requires the reporting of statistical information on financial intermediaries other than monetary financial institutions (MFIs) of Member States whose currency is the euro (the ‘euro area Member States’). This information provides the ECB with a comprehensive statistical overview of the financial activities other than those undertaken by MFIs in the euro area Member States which are treated as a single economic territory. Sufficiently detailed statistical information is necessary to guarantee its analytical applicability for the conduct of monetary and financial analysis at Union level and for the contribution of the European System of Central Banks (ESCB) to the stability of the financial system. Statistical information on financial transactions, as well as statistical information on outstanding amounts, are also used to compile other statistics; in particular, the euro area financial accounts in accordance with Guideline ECB/2013/24 of the European Central Bank (1). |
| --- | --- |

(1)

In order to fulfil its tasks under the Treaties, the European Central Bank (ECB) requires the reporting of statistical information on financial intermediaries other than monetary financial institutions (MFIs) of Member States whose currency is the euro (the ‘euro area Member States’). This information provides the ECB with a comprehensive statistical overview of the financial activities other than those undertaken by MFIs in the euro area Member States which are treated as a single economic territory. Sufficiently detailed statistical information is necessary to guarantee its analytical applicability for the conduct of monetary and financial analysis at Union level and for the contribution of the European System of Central Banks (ESCB) to the stability of the financial system. Statistical information on financial transactions, as well as statistical information on outstanding amounts, are also used to compile other statistics; in particular, the euro area financial accounts in accordance with Guideline ECB/2013/24 of the European Central Bank (1).

| (2) | The collection of statistical information from national central banks (NCBs) should be harmonised across the euro area. Accordingly, it is necessary to lay down common rules for the collection and treatment of that information. It is important to ensure that those rules do not impose an unreasonable reporting burden on NCBs. NCBs should therefore report that statistical information to the ECB using the statistical information collected in accordance with Regulation (EU) No 1073/2013 of the European Central Bank (ECB/2013/38) (2), Regulation (EU) No 1075/2013 of the European Central Bank (ECB/2013/40) (3), Regulation (EU) No 1374/2014 of the European Central Bank (ECB/2014/50) (4) and Regulation (EU) 2018/231 of the European Central Bank (ECB/2018/2) (5) and, for some financial intermediaries, statistical information available at national level. The ECB may make use of the statistical information reported pursuant to this Guideline in accordance with Regulation (EC) No 2533/98. |
| --- | --- |

(2)

The collection of statistical information from national central banks (NCBs) should be harmonised across the euro area. Accordingly, it is necessary to lay down common rules for the collection and treatment of that information. It is important to ensure that those rules do not impose an unreasonable reporting burden on NCBs. NCBs should therefore report that statistical information to the ECB using the statistical information collected in accordance with Regulation (EU) No 1073/2013 of the European Central Bank (ECB/2013/38) (2), Regulation (EU) No 1075/2013 of the European Central Bank (ECB/2013/40) (3), Regulation (EU) No 1374/2014 of the European Central Bank (ECB/2014/50) (4) and Regulation (EU) 2018/231 of the European Central Bank (ECB/2018/2) (5) and, for some financial intermediaries, statistical information available at national level. The ECB may make use of the statistical information reported pursuant to this Guideline in accordance with Regulation (EC) No 2533/98.

| (3) | It is therefore necessary to also define the formats and procedures that the NCBs must follow in order to report to the ECB statistical information available at national level relating to the financial intermediaries that are not part of the reporting population under those Regulations. |
| --- | --- |

(3)

It is therefore necessary to also define the formats and procedures that the NCBs must follow in order to report to the ECB statistical information available at national level relating to the financial intermediaries that are not part of the reporting population under those Regulations.

| (4) | The definitions in Regulation (EU) No 1073/2013 (ECB/2013/38), Regulation (EU) No 1075/2013 (ECB/2013/40), Regulation (EU) No 1374/2014 (ECB/2014/50), Regulation (EU) 2018/231 (ECB/2018/2) and Council Regulation (EC) No 2533/98 (6) are also relevant for the purposes of reporting pursuant to this Guideline and should therefore apply. |
| --- | --- |

(4)

The definitions in Regulation (EU) No 1073/2013 (ECB/2013/38), Regulation (EU) No 1075/2013 (ECB/2013/40), Regulation (EU) No 1374/2014 (ECB/2014/50), Regulation (EU) 2018/231 (ECB/2018/2) and Council Regulation (EC) No 2533/98 (6) are also relevant for the purposes of reporting pursuant to this Guideline and should therefore apply.

| (5) | In order to provide a comprehensive statistical overview to the ECB so that it may conduct effective analysis of monetary policy and financial stability at Union level, the ECB requires detailed statistical information on the following financial intermediaries other than MFIs, as categorised in Regulation (EU) No 549/2013 of the European Parliament and of the Council (7), including investment funds (IFs), insurance corporations (ICs) and pension funds (PFs), in addition to information reported on MFIs pursuant to Guideline (EU) 2021/830 of the European Central Bank (ECB/2021/11) (8). NCBs should therefore report separate statistical information for subsectors IF, IC and PF. |
| --- | --- |

(5)

In order to provide a comprehensive statistical overview to the ECB so that it may conduct effective analysis of monetary policy and financial stability at Union level, the ECB requires detailed statistical information on the following financial intermediaries other than MFIs, as categorised in Regulation (EU) No 549/2013 of the European Parliament and of the Council (7), including investment funds (IFs), insurance corporations (ICs) and pension funds (PFs), in addition to information reported on MFIs pursuant to Guideline (EU) 2021/830 of the European Central Bank (ECB/2021/11) (8). NCBs should therefore report separate statistical information for subsectors IF, IC and PF.

| (6) | The statistical information on subsectors IF, IC and PF reported pursuant to Regulation (EU) No 1073/2013 (ECB/2013/38), Regulation (EU) No 1374/2014 (ECB/2014/50) and Regulation (EU) 2018/231 (ECB/2018/2) includes reporting securities with publicly available identification codes on a security-by-security (s-b-s) basis. In order to report that information to the ECB, NCBs should refer to a functioning centralised securities database (CSDB) or compatible national securities database for the classification of statistics on assets and liabilities of IFs, ICs and PFs. |
| --- | --- |

(6)

The statistical information on subsectors IF, IC and PF reported pursuant to Regulation (EU) No 1073/2013 (ECB/2013/38), Regulation (EU) No 1374/2014 (ECB/2014/50) and Regulation (EU) 2018/231 (ECB/2018/2) includes reporting securities with publicly available identification codes on a security-by-security (s-b-s) basis. In order to report that information to the ECB, NCBs should refer to a functioning centralised securities database (CSDB) or compatible national securities database for the classification of statistics on assets and liabilities of IFs, ICs and PFs.

| (7) | In order to provide the ECB with an overview of the financial transactions of other financial intermediaries (OFIs) in euro area Member States which are not covered by ECB regulations on statistics, the ECB requires statistical information that is available at the national level on the assets and liabilities held and issued by certain OFIs. NCBs should therefore report that statistical information to the ECB using the statistical information available at national level in accordance with this Guideline. That statistical information should include statistical information on the assets and liabilities of the following OFIs: security and derivative dealers; financial corporations engaged in lending; and specialised financial corporations. Statistical information to be reported on financial vehicle corporations engaged in securitisation transactions (FVCs) (which are categorised as OFIs in Regulation (EU) No 549/2013) should be separated from reporting requirements for OFIs given that their collection from reporting agents is regulated in Regulation (EU) No 1075/2013 (ECB/2013/40). |
| --- | --- |

(7)

In order to provide the ECB with an overview of the financial transactions of other financial intermediaries (OFIs) in euro area Member States which are not covered by ECB regulations on statistics, the ECB requires statistical information that is available at the national level on the assets and liabilities held and issued by certain OFIs. NCBs should therefore report that statistical information to the ECB using the statistical information available at national level in accordance with this Guideline. That statistical information should include statistical information on the assets and liabilities of the following OFIs: security and derivative dealers; financial corporations engaged in lending; and specialised financial corporations. Statistical information to be reported on financial vehicle corporations engaged in securitisation transactions (FVCs) (which are categorised as OFIs in Regulation (EU) No 549/2013) should be separated from reporting requirements for OFIs given that their collection from reporting agents is regulated in Regulation (EU) No 1075/2013 (ECB/2013/40).

| (8) | The ECB requires separate statistical information on the assets and liabilities held and issued by OFIs that are categorised as FVCs in order to monitor the impact of securitisation activities, and in particular the interaction between FVCs and the MFI sector to which it is closely linked. NCBs should therefore report that statistical information separately from the statistical information reported on OFIs to the ECB using the statistical information collected in accordance with Regulation (EU) No 1075/2013 (ECB/2013/40). |
| --- | --- |

(8)

The ECB requires separate statistical information on the assets and liabilities held and issued by OFIs that are categorised as FVCs in order to monitor the impact of securitisation activities, and in particular the interaction between FVCs and the MFI sector to which it is closely linked. NCBs should therefore report that statistical information separately from the statistical information reported on OFIs to the ECB using the statistical information collected in accordance with Regulation (EU) No 1075/2013 (ECB/2013/40).

| (9) | The ECB requires statistical information on central counterparties (CCPs) which are categorised as specialised financial corporations within the category of OFIs in Regulation (EU) No 549/2013 and which are not covered by ECB regulations on statistics. The ECB requires that information in order to confirm that the corrections made for MFI loans to and deposits from CCPs in the monetary aggregates and counterparts is appropriate to the actual business carried out by CCPs. NCBs should therefore report that statistical information separately from and in addition to the statistical information reported on OFIs. |
| --- | --- |

(9)

The ECB requires statistical information on central counterparties (CCPs) which are categorised as specialised financial corporations within the category of OFIs in Regulation (EU) No 549/2013 and which are not covered by ECB regulations on statistics. The ECB requires that information in order to confirm that the corrections made for MFI loans to and deposits from CCPs in the monetary aggregates and counterparts is appropriate to the actual business carried out by CCPs. NCBs should therefore report that statistical information separately from and in addition to the statistical information reported on OFIs.

| (10) | With the aim of ensuring that the statistical information on financial intermediaries other than MFIs reported to the ECB is representative of the entire reporting population, common rules on grossing up should be set for those reporting agents that have been granted derogations in accordance with Regulation (EU) No 1073/2013 (ECB/2013/38), Regulation (EU) No 1075/2013 (ECB/2013/40), Regulation (EU) No 1374/2014 (ECB/2014/50) and Regulation (EU) 2018/231 (ECB/2018/2). |
| --- | --- |

(10)

With the aim of ensuring that the statistical information on financial intermediaries other than MFIs reported to the ECB is representative of the entire reporting population, common rules on grossing up should be set for those reporting agents that have been granted derogations in accordance with Regulation (EU) No 1073/2013 (ECB/2013/38), Regulation (EU) No 1075/2013 (ECB/2013/40), Regulation (EU) No 1374/2014 (ECB/2014/50) and Regulation (EU) 2018/231 (ECB/2018/2).

| (11) | In order for the ECB to perform its tasks, it is appropriate that NCBs report the required statistical information by specified dates. |
| --- | --- |

(11)

In order for the ECB to perform its tasks, it is appropriate that NCBs report the required statistical information by specified dates.

| (12) | In order to ensure the accuracy and quality of the statistical information collected by the ECB, it is necessary to provide for the monitoring, verification and, where appropriate, the revision of statistical information reported by NCBs. For the same reasons, NCBs should provide explanations to the ECB for revisions that significantly improve the quality of the information. |
| --- | --- |

(12)

In order to ensure the accuracy and quality of the statistical information collected by the ECB, it is necessary to provide for the monitoring, verification and, where appropriate, the revision of statistical information reported by NCBs. For the same reasons, NCBs should provide explanations to the ECB for revisions that significantly improve the quality of the information.

| (13) | Article 5 of the Statute of the European System of Central Banks and of the European Central Bank, together with Article 4(3) of the Treaty on European Union, implies that non-euro area Member States which plan to adopt the euro should design and implement measures for the collection of the statistical information required to fulfil the ECB’s statistical reporting requirements in preparation for such adoption of the euro. For the purposes of enabling the ECB to obtain a comprehensive overview of the statistical information collected and to carry out relevant analysis, NCBs of non-euro area Member States that adopt the euro should be required to provide the ECB with statistical information covering a specified period prior to their adoption of the euro. |
| --- | --- |

(13)

Article 5 of the Statute of the European System of Central Banks and of the European Central Bank, together with Article 4(3) of the Treaty on European Union, implies that non-euro area Member States which plan to adopt the euro should design and implement measures for the collection of the statistical information required to fulfil the ECB’s statistical reporting requirements in preparation for such adoption of the euro. For the purposes of enabling the ECB to obtain a comprehensive overview of the statistical information collected and to carry out relevant analysis, NCBs of non-euro area Member States that adopt the euro should be required to provide the ECB with statistical information covering a specified period prior to their adoption of the euro.

| (14) | It is appropriate to provide for a common method of transmission of statistical information reported to the ECB for all NCBs. Accordingly, a harmonised electronic transmission format should be agreed and specified by the ESCB. |
| --- | --- |

(14)

It is appropriate to provide for a common method of transmission of statistical information reported to the ECB for all NCBs. Accordingly, a harmonised electronic transmission format should be agreed and specified by the ESCB.

| (15) | It is necessary to set up a procedure to carry out technical amendments to the Annexes to this Guideline in an effective manner, provided that such amendments neither change the underlying conceptual framework nor affect the reporting burden. Accordingly, NCBs should propose such technical amendments through the Statistics Committee and account should be taken of the views of the Statistics Committee of the ESCB when following this procedure. |
| --- | --- |

(15)

It is necessary to set up a procedure to carry out technical amendments to the Annexes to this Guideline in an effective manner, provided that such amendments neither change the underlying conceptual framework nor affect the reporting burden. Accordingly, NCBs should propose such technical amendments through the Statistics Committee and account should be taken of the views of the Statistics Committee of the ESCB when following this procedure.

| (16) | For reasons of legal certainty, NCBs should comply with the provisions of this Guideline from the same date as referred to in Article 2 of Guideline (EU) 2021/835 of the European Central Bank (ECB/2021/16) (9), |
| --- | --- |

(16)

For reasons of legal certainty, NCBs should comply with the provisions of this Guideline from the same date as referred to in Article 2 of Guideline (EU) 2021/835 of the European Central Bank (ECB/2021/16) (9),

HAS ADOPTED THIS GUIDELINE:

SECTION 1

SUBJECT MATTER AND SCOPE

Article 1

Subject matter and scope

1.   This Guideline establishes the reporting requirements for national central banks (NCBs) related to statistics on financial intermediaries other than monetary financial institutions (MFIs). In particular, this Guideline specifies the information to be reported to the ECB, the treatment of that information, the frequency and timing of that reporting and the standards to be applied to that reporting.

2.   This Guideline applies to the following financial intermediaries:

| (a) | investment funds (IFs); |
| --- | --- |

(a)

investment funds (IFs);

| (b) | insurance corporations (ICs) |
| --- | --- |

(b)

insurance corporations (ICs)

| (c) | pension funds (PFs); |
| --- | --- |

(c)

pension funds (PFs);

| (d) | financial vehicle corporations engaged in securitisation transactions (FVCs); |
| --- | --- |

(d)

financial vehicle corporations engaged in securitisation transactions (FVCs);

| (e) | other financial intermediaries except ICs and PFs (OFIs); |
| --- | --- |

(e)

other financial intermediaries except ICs and PFs (OFIs);

| (f) | central counterparties (CCPs). |
| --- | --- |

(f)

central counterparties (CCPs).

Article 2

Definitions

1.   For the purposes of this Guideline, the definitions in the following Regulations apply:

| (a) | Article 1 of Regulation (EC) No 2533/98; |
| --- | --- |

(a)

Article 1 of Regulation (EC) No 2533/98;

| (b) | Article 1 of Regulation (EU) No 1073/2013 (ECB/2013/38); |
| --- | --- |

(b)

Article 1 of Regulation (EU) No 1073/2013 (ECB/2013/38);

| (c) | Article 1 of Regulation (EU) No 1075/2013 (ECB/2013/40); |
| --- | --- |

(c)

Article 1 of Regulation (EU) No 1075/2013 (ECB/2013/40);

| (d) | Article 1 of Regulation (EU) No 1374/2014 (ECB/2014/50); |
| --- | --- |

(d)

Article 1 of Regulation (EU) No 1374/2014 (ECB/2014/50);

| (e) | Article 1 of Regulation (EU) 2018/231 (ECB/2018/2). |
| --- | --- |

(e)

Article 1 of Regulation (EU) 2018/231 (ECB/2018/2).

2.   The following definitions also apply for the purposes of this Guideline:

| (1) | ‘central counterparties’ means those central counterparties which:






  (a) | are listed on the public register of ESMA as established by Article 6 of Regulation (EU) No 648/2012 of the European Parliament and of the Council (10); and |
| --- | --- | --- |

(1)

‘central counterparties’ means those central counterparties which:

(a)

are listed on the public register of ESMA as established by Article 6 of Regulation (EU) No 648/2012 of the European Parliament and of the Council (10); and

| (b) | are not listed as ‘monetary financial institutions (MFIs)’ in the list established by Article 4 of Regulation (EU) 2021/379 of the European Central Bank (ECB/2021/2) (11); |
| --- | --- |

(b)

are not listed as ‘monetary financial institutions (MFIs)’ in the list established by Article 4 of Regulation (EU) 2021/379 of the European Central Bank (ECB/2021/2) (11);

| (2) | ‘other financial intermediaries except insurance corporations and pension funds’ (OFIs) means ‘other financial intermediaries except insurance corporations and pension funds’ (subsector S.125) as defined in paragraphs 2.86 to 2.94 of Annex A to Regulation (EU) No 549/2013, and excluding FVCs as defined in paragraph 2.90 of that Annex. |
| --- | --- |

(2)

‘other financial intermediaries except insurance corporations and pension funds’ (OFIs) means ‘other financial intermediaries except insurance corporations and pension funds’ (subsector S.125) as defined in paragraphs 2.86 to 2.94 of Annex A to Regulation (EU) No 549/2013, and excluding FVCs as defined in paragraph 2.90 of that Annex.

SECTION 2

INVESTMENT FUNDS (IFs)

INVESTMENT FUNDS (IFs)

Article 3

Statistical information to be reported on assets and liabilities held and issued by IFs

1.   NCBs shall report to the ECB the following aggregated statistical information on assets and liabilities held and issued by investment funds (IFs):

| (a) | Table 1 in Part 3 in Annex I to Regulation (EU) No 1073/2013 (ECB/2013/38); |
| --- | --- |

(a)

Table 1 in Part 3 in Annex I to Regulation (EU) No 1073/2013 (ECB/2013/38);

| (b) | Table 4 in Part 3 in Annex I to Regulation (EU) No 1073/2013 (ECB/2013/38); |
| --- | --- |

(b)

Table 4 in Part 3 in Annex I to Regulation (EU) No 1073/2013 (ECB/2013/38);

| (c) | Table 1 in Part 1 in Annex I to this Guideline on a best estimate basis, where data are available; |
| --- | --- |

(c)

Table 1 in Part 1 in Annex I to this Guideline on a best estimate basis, where data are available;

| (d) | Table 2 in Part 1 in Annex I to this Guideline on a best estimate basis, where data are available. |
| --- | --- |

(d)

Table 2 in Part 1 in Annex I to this Guideline on a best estimate basis, where data are available.

2.   The statistical information reported pursuant to paragraph 1 shall be reported for each of the following types of IF:

| (a) | equity funds, broken down into open-end equity funds and closed-end equity funds; |
| --- | --- |

(a)

equity funds, broken down into open-end equity funds and closed-end equity funds;

| (b) | bond funds, broken down into open-end bond funds and closed-end bond funds; |
| --- | --- |

(b)

bond funds, broken down into open-end bond funds and closed-end bond funds;

| (c) | mixed funds, broken down into open-end mixed funds and closed-end mixed funds; |
| --- | --- |

(c)

mixed funds, broken down into open-end mixed funds and closed-end mixed funds;

| (d) | real estate funds, broken down into open-end real estate funds and closed-end real estate funds; |
| --- | --- |

(d)

real estate funds, broken down into open-end real estate funds and closed-end real estate funds;

| (e) | hedge funds, broken down into open-end hedge funds and closed-end hedge funds; |
| --- | --- |

(e)

hedge funds, broken down into open-end hedge funds and closed-end hedge funds;

| (f) | other funds, broken down into open-end other funds and closed-end other funds; |
| --- | --- |

(f)

other funds, broken down into open-end other funds and closed-end other funds;

| (g) | private equity funds (including venture capital funds) as an ‘of which’ position of ‘total funds’. |
| --- | --- |

(g)

private equity funds (including venture capital funds) as an ‘of which’ position of ‘total funds’.

3.   The statistical information reported pursuant to points (b) and (d) of paragraph 1 shall also be reported for each of the following types of IF:

| (a) | equity funds, broken down into undertakings for collective investments in transferable securities (UCITS) equity funds and non-UCITS equity funds; |
| --- | --- |

(a)

equity funds, broken down into undertakings for collective investments in transferable securities (UCITS) equity funds and non-UCITS equity funds;

| (b) | bond funds, broken down into UCITS bond funds and non-UCITS bond funds; |
| --- | --- |

(b)

bond funds, broken down into UCITS bond funds and non-UCITS bond funds;

| (c) | mixed funds, broken down into UCITS mixed funds and non-UCITS mixed funds; |
| --- | --- |

(c)

mixed funds, broken down into UCITS mixed funds and non-UCITS mixed funds;

| (d) | real estate funds, broken down into UCITS real estate funds and non-UCITS real estate funds; |
| --- | --- |

(d)

real estate funds, broken down into UCITS real estate funds and non-UCITS real estate funds;

| (e) | hedge funds, broken down into UCITS hedge funds and non-UCITS hedge funds; |
| --- | --- |

(e)

hedge funds, broken down into UCITS hedge funds and non-UCITS hedge funds;

| (f) | other funds, broken down into UCITS other funds and non-UCITS other funds; |
| --- | --- |

(f)

other funds, broken down into UCITS other funds and non-UCITS other funds;

| (g) | exchange-traded funds (ETFs), as an ‘of-which’ position of ‘total funds’. |
| --- | --- |

(g)

exchange-traded funds (ETFs), as an ‘of-which’ position of ‘total funds’.

4.   The statistical information referred to in paragraph 1 shall cover all of the following:

| (a) | outstanding amounts; |
| --- | --- |

(a)

outstanding amounts;

| (b) | reclassification adjustments; |
| --- | --- |

(b)

reclassification adjustments;

| (c) | revaluation adjustments due to both price and exchange-rate changes. |
| --- | --- |

(c)

revaluation adjustments due to both price and exchange-rate changes.

The first subparagraph shall not apply to statistical information on new issuances and redemptions of shares/units issued by IFs reported pursuant to paragraph 1(b).

5.   The statistical information referred to in paragraph 2(g), shall be reported on a best estimate basis, where data are available and shall cover all of the following:

| (a) | end-quarter outstanding amounts; |
| --- | --- |

(a)

end-quarter outstanding amounts;

| (b) | quarterly reclassification adjustments; |
| --- | --- |

(b)

quarterly reclassification adjustments;

| (c) | quarterly revaluation adjustments due to both price and exchange-rate changes. |
| --- | --- |

(c)

quarterly revaluation adjustments due to both price and exchange-rate changes.

The first subparagraph shall not apply to statistical information on new issuances and redemptions of shares/units issued by IFs reported pursuant to paragraph 1(b).

6.   Statistical information on reclassification and revaluation adjustments referred to in this Article shall be reported in accordance with Annex II to this Guideline. Where security-by-security (s-b-s) information is available, NCBs may derive approximations of the value of securities revaluation adjustments due to both price and exchange-rate changes.

NCBs shall provide explanations on reclassification adjustments reported in accordance with Annex II to this Guideline and upon request by the ECB.

7.   NCBs shall report to the ECB statistical information on bearer shares where information on bearer shares reported by IFs, MFIs and/or OFIs in accordance with Part 2 of Annex I to Regulation (EU) No 1073/2013 (ECB/2013/38) is incomplete or not yet available. NCBs shall report that statistical information to the ECB on a best estimate basis, by reference to the geographical and sectoral breakdown in Table 1 of Part 3 of Annex I to Regulation (EU) No 1073/2013 (ECB/2013/38) and Table 1 of Part 1 of Annex I to this Guideline.

8.   Where NCBs grant derogations to IFs in accordance with Article 8(1) of Regulation (EU) No 1073/2013 (ECB/2013/38), they shall gross up to 100 % the statistical information to be reported pursuant to paragraph 1.

Where NCBs gross up pursuant to the first subparagraph, they may choose the procedure for grossing-up to 100 % of the reporting requirements based on the data collected in accordance with Article 8(1) of Regulation (EU) No 1073/2013 (ECB/2013/38), and shall apply both of the following:

| (a) | for missing statistical information on breakdowns, estimates shall be derived by applying ratios based on the corresponding IF sub-sector referred to in paragraph 2; |
| --- | --- |

(a)

for missing statistical information on breakdowns, estimates shall be derived by applying ratios based on the corresponding IF sub-sector referred to in paragraph 2;

| (b) | no IF sub-sector referred to in paragraph 2 shall be excluded. |
| --- | --- |

(b)

no IF sub-sector referred to in paragraph 2 shall be excluded.

9.   Where NCBs grant derogations to IFs in accordance with Article 8(2) of Regulation (EU) No 1073/2013 (ECB/2013/38), they shall gross up to 100 % the statistical information to be reported pursuant to paragraph 1.

10.   Where IFs report to the NCBs assets and liabilities held and issued by them as a group in accordance with Article 4(3) of Regulation (EU) No 1073/2013 (ECB/2013/38), they shall ensure that the statistical information reported pursuant to this Article belongs to the same type of IF as referred to in paragraphs 2 and 3.

11.   NCBs may revise the statistical information reported pursuant to paragraph 1 at any time except for the following:

| (a) | during the monthly production period (the period from the deadline specified in Article 4 to the date the ECB closes data reception for that production period), NCBs may only revise the latest and previous monthly statistical information; |
| --- | --- |

(a)

during the monthly production period (the period from the deadline specified in Article 4 to the date the ECB closes data reception for that production period), NCBs may only revise the latest and previous monthly statistical information;

| (b) | during the quarterly production period (the period from the deadline specified in Article 4 to the date the ECB closes data reception for that production period), NCBs may only revise the latest and previous quarterly statistical information. |
| --- | --- |

(b)

during the quarterly production period (the period from the deadline specified in Article 4 to the date the ECB closes data reception for that production period), NCBs may only revise the latest and previous quarterly statistical information.

Where NCBs revise statistical information pursuant to the first subparagraph, they shall ensure that the monthly and quarterly statistical information is consistent.

For the purposes of the first subparagraph, NCBs may revise statistical information covering previous reference periods where this significantly improves the quality of the information at any time.

NCBs shall provide explanations to the ECB for both of the following:

| (a) | revisions which significantly improve the quality of statistical information reported to the ECB; |
| --- | --- |

(a)

revisions which significantly improve the quality of statistical information reported to the ECB;

| (b) | revisions to statistical information reported to the ECB outside the production periods referred to in the first subparagraph. |
| --- | --- |

(b)

revisions to statistical information reported to the ECB outside the production periods referred to in the first subparagraph.

Article 4

Timeliness

1.   NCBs shall report to the ECB the quarterly statistical information referred to in Article 3(1)(a) on a quarterly basis.

2.   NCBs shall report to the ECB the monthly statistical information referred to in Article 3(1)(b) on a monthly basis, except for quarterly statistical information to be reported pursuant to Article 3(2)(g) in relation to private equity funds which shall be reported on a quarterly basis.

3.   NCBs shall report to the ECB the quarterly statistical information referred to in Article 3(1)(c) on a quarterly basis.

4.   NCBs shall report to the ECB the monthly statistical information referred to in Article 3(1)(d) on a monthly basis, except for quarterly statistical information to be reported pursuant to Article 3(2)(g) in relation to private equity funds which shall be reported on a quarterly basis.

5.   NCBs shall report to the ECB the statistical information referred to in Article 3 by close of business on the 28th working day following the end of the month or quarter to which the statistical information relates, in accordance with Article 9(2) of Regulation (EU) No 1073/2013 (ECB/2013/38).

Article 5

Aggregation, estimation and valuation of statistical information on assets and liabilities held and issued by IFs

1.   NCBs shall derive the aggregated statistical information on assets and liabilities held and issued by the IFs referred to in Article 3 as follows:

| (a) | for securities with international securities identification numbers (ISINs), NCBs shall map the statistical information reported on an s-b-s basis to the information derived from the Centralised Securities Database (CSDB) established by Guideline ECB/2012/21 of the European Central Bank (12) as a main reference database. The mapped s-b-s information shall be used to compile the value of assets and liabilities in euro and to derive the necessary breakdowns for each individual security of the IF. NCBs shall estimate the required statistical information where any of the following apply:






  (i) | the security identifiers are not found in the CSDB; |
| --- | --- | --- |

(a)

for securities with international securities identification numbers (ISINs), NCBs shall map the statistical information reported on an s-b-s basis to the information derived from the Centralised Securities Database (CSDB) established by Guideline ECB/2012/21 of the European Central Bank (12) as a main reference database. The mapped s-b-s information shall be used to compile the value of assets and liabilities in euro and to derive the necessary breakdowns for each individual security of the IF. NCBs shall estimate the required statistical information where any of the following apply:

(i)

the security identifiers are not found in the CSDB;

| (ii) | the information necessary to compile the assets and liabilities in accordance with Article 3(1) is not available from the CSDB; |
| --- | --- |

(ii)

the information necessary to compile the assets and liabilities in accordance with Article 3(1) is not available from the CSDB;

| (iii) | the information in the CSDB necessary to compile the assets and liabilities in accordance with Article 3(1) is not reliable. |
| --- | --- |

(iii)

the information in the CSDB necessary to compile the assets and liabilities in accordance with Article 3(1) is not reliable.

NCBs may also collect s-b-s information on securities without publicly available identification codes by using NCB internal security identifiers.

| (b) | NCBs shall aggregate the statistical information on securities derived under point (a) and add them to the information reported for securities without publicly available identification codes to produce aggregates for: (i) debt securities broken down by maturity, currency and counterparty; (ii) equity and IF shares/ units held by IFs, broken down by instrument and counterparty; and (iii) total shares/ units issued by IFs. |
| --- | --- |

(b)

NCBs shall aggregate the statistical information on securities derived under point (a) and add them to the information reported for securities without publicly available identification codes to produce aggregates for: (i) debt securities broken down by maturity, currency and counterparty; (ii) equity and IF shares/ units held by IFs, broken down by instrument and counterparty; and (iii) total shares/ units issued by IFs.

| (c) | NCBs shall derive the required statistical information on the assets and liabilities held and issued by IFs by adding the statistical information on securities derived under point (b) and the assets and liabilities other than securities collected from resident individual IFs. |
| --- | --- |

(c)

NCBs shall derive the required statistical information on the assets and liabilities held and issued by IFs by adding the statistical information on securities derived under point (b) and the assets and liabilities other than securities collected from resident individual IFs.

| (d) | NCBs shall aggregate the assets and liabilities held and issued by all IFs resident in a Member State and belonging to the same type. |
| --- | --- |

(d)

NCBs shall aggregate the assets and liabilities held and issued by all IFs resident in a Member State and belonging to the same type.

Where NCBs collect statistical information on assets and liabilities held and issued by IFs on a monthly basis in accordance with Article 5(2) of Regulation (EU) No 1073/2013 (ECB/2013/38), paragraph 1 shall also apply.

2.   For reference months that are not end-quarter months, NCBs shall estimate the monthly statistical information on assets and liabilities held and issued by IFs excluding shares/units issued by IFs based on the statistical information collected by NCBs as follows:

| (a) | at individual fund level; |
| --- | --- |

(a)

at individual fund level;

| (b) | where point (a) is not possible, by type of IF referred to in Article 3(2) and (3); |
| --- | --- |

(b)

where point (a) is not possible, by type of IF referred to in Article 3(2) and (3);

| (c) | where such estimates cannot be derived by the NCBs, the NCBs may request the ECB to derive estimates. Where NCBs request estimates, the ECB may request additional statistical information, including fund-by-fund and s-b-s statistical information. |
| --- | --- |

(c)

where such estimates cannot be derived by the NCBs, the NCBs may request the ECB to derive estimates. Where NCBs request estimates, the ECB may request additional statistical information, including fund-by-fund and s-b-s statistical information.

This paragraph shall not apply where statistical information is collected on a monthly basis pursuant to Article 5(2) of Regulation (EU) No 1073/2013 (ECB/2013/38).

3.   NCBs shall report to the ECB the statistical information referred to in Article 3 of this Guideline in accordance with the valuation and accounting rules in Article 7 of Regulation (EU) No 1073/2013 (ECB/2013/38) and in the Annexes to that Regulation. For items subject to accrued interest, NCBs shall report statistical information as follows:

| (a) | ‘deposit and loan claims’ and ‘deposits and loans received’ excluding accrued interest recorded under remaining assets/liabilities; |
| --- | --- |

(a)

‘deposit and loan claims’ and ‘deposits and loans received’ excluding accrued interest recorded under remaining assets/liabilities;

| (b) | ‘debt securities’ including accrued interest. |
| --- | --- |

(b)

‘debt securities’ including accrued interest.

SECTION 3

INSURANCE CORPORATIONS (ICs)

INSURANCE CORPORATIONS (ICs)

Article 6

Statistical information to be reported on ICs

1.   NCBs shall report to the ECB the following aggregated statistical information on ICs:

| (a) | Tables 1a and 1b of Part 3 of Annex I to Regulation (EU) No 1374/2014 (ECB/2014/50); |
| --- | --- |

(a)

Tables 1a and 1b of Part 3 of Annex I to Regulation (EU) No 1374/2014 (ECB/2014/50);

| (b) | Table 1 in Part 2 of Annex I to this Guideline on a best estimate basis, where data are available; |
| --- | --- |

(b)

Table 1 in Part 2 of Annex I to this Guideline on a best estimate basis, where data are available;

| (c) | Table 4 of Part 3 of Annex I to Regulation (EU) No 1374/2014 (ECB/2014/50); |
| --- | --- |

(c)

Table 4 of Part 3 of Annex I to Regulation (EU) No 1374/2014 (ECB/2014/50);

| (d) | Table 2 in Part 2 of Annex 1 to this Guideline on a best estimate basis, where data are available. |
| --- | --- |

(d)

Table 2 in Part 2 of Annex 1 to this Guideline on a best estimate basis, where data are available.

For the purposes of point (a), NCBs shall not report those cells marked with ‘SUM’.

2.   NCBs shall report statistical information referred to in paragraph 1 for each of the following types of IC:

| (a) | life insurance; |
| --- | --- |

(a)

life insurance;

| (b) | non-life insurance; |
| --- | --- |

(b)

non-life insurance;

| (c) | composite; |
| --- | --- |

(c)

composite;

| (d) | reinsurance. |
| --- | --- |

(d)

reinsurance.

3.   The statistical information referred to in points (a) and (b) of paragraph 1 shall be reported separately for all of the following:

| (a) | end-quarter outstanding amounts; |
| --- | --- |

(a)

end-quarter outstanding amounts;

| (b) | quarterly reclassification adjustments; |
| --- | --- |

(b)

quarterly reclassification adjustments;

| (c) | quarterly revaluation adjustments due to both price and exchange-rate changes. |
| --- | --- |

(c)

quarterly revaluation adjustments due to both price and exchange-rate changes.

4.   Statistical information on reclassification and revaluation adjustments referred to in this Article shall be reported in accordance with Annex II to this Guideline. Where s-b-s information is available, NCBs may derive approximations of the value of securities revaluation adjustments due to both price and exchange-rate changes.

NCBs shall provide explanations on reclassification adjustments reported in accordance with Annex II to this Guideline and upon request by the ECB.

5.   Where NCBs grant derogations in accordance with Article 7(1) of Regulation (EU) No 1374/2014 (ECB/2014/50), they shall gross up to 100 % the statistical information to be reported pursuant to paragraph 1.

Where NCBs gross up pursuant to the first subparagraph, they may choose the procedure for grossing-up to 100 % of the reporting requirements based on the data collected in accordance with Article 7(1)(b) and 7(1)(c) of Regulation (EU) No 1374/2014 (ECB/2014/50) provided that estimates are based on the corresponding type of IC referred to in paragraph 2.

6.   NCBs may revise the statistical information reported pursuant to paragraph 1 at any time except for the following:

| (a) | during the quarterly production period (the period from the deadline specified in Article 7 to the date the ECB closes data reception for that production period), NCBs may only revise the current and previous quarterly statistical information; |
| --- | --- |

(a)

during the quarterly production period (the period from the deadline specified in Article 7 to the date the ECB closes data reception for that production period), NCBs may only revise the current and previous quarterly statistical information;

| (b) | during the annual production period (the period from the deadline specified in Article 7 to the date the ECB closes data reception for that production period), NCBs may only revise the current and previous annual statistical information. |
| --- | --- |

(b)

during the annual production period (the period from the deadline specified in Article 7 to the date the ECB closes data reception for that production period), NCBs may only revise the current and previous annual statistical information.

NCBs may revise statistical information covering previous reference periods where this significantly improves the quality of the information at any time.

NCBs shall provide explanations to the ECB for both of the following:

| (a) | revisions which significantly improve the quality of statistical information reported to the ECB; |
| --- | --- |

(a)

revisions which significantly improve the quality of statistical information reported to the ECB;

| (b) | revisions to statistical information reported to the ECB outside the production periods referred to in the first subparagraph. |
| --- | --- |

(b)

revisions to statistical information reported to the ECB outside the production periods referred to in the first subparagraph.

Article 7

Timeliness

1.   NCBs shall report to the ECB the quarterly statistical information referred to in points (a) and (b) of Article 6(1) on a quarterly basis by close of business on the tenth working day following the deadline specified for quarterly statistical information in Article 8(1) of Regulation (EU) No 1374/2014 (ECB/2014/50).

2.   NCBs shall report to the ECB the annual statistical information referred to in points (c) and (d) of Article 6(1) on an annual basis by close of business on the tenth working day following the deadline specified for annual statistical information in Article 8(2) of Regulation (EU) No 1374/2014 (ECB/2014/50).

Article 8

Aggregation, estimation and valuation of statistical information on assets and liabilities held and issued by ICs

1.   NCBs shall derive the aggregated quarterly statistical information on assets and liabilities held and issued by the ICs referred to in Article 6 as follows:

| (a) | for securities with ISINs, NCBs shall map the statistical information reported on an s-b-s basis to the information derived from the CSDB established by Guideline ECB/2012/21 as the reference database. The mapped s-b-s information shall be used to compile the value of assets and liabilities in euro and to derive the necessary breakdowns for each individual security held or issued by the IC. NCBs shall estimate the required statistical information where any of the following apply:






  (i) | the security identifiers are not found in the CSDB; |
| --- | --- | --- |

(a)

for securities with ISINs, NCBs shall map the statistical information reported on an s-b-s basis to the information derived from the CSDB established by Guideline ECB/2012/21 as the reference database. The mapped s-b-s information shall be used to compile the value of assets and liabilities in euro and to derive the necessary breakdowns for each individual security held or issued by the IC. NCBs shall estimate the required statistical information where any of the following apply:

(i)

the security identifiers are not found in the CSDB;

| (ii) | the information necessary to compile the assets and liabilities in accordance with Article 6(1)(a) and (b) is not available from the CSDB; |
| --- | --- |

(ii)

the information necessary to compile the assets and liabilities in accordance with Article 6(1)(a) and (b) is not available from the CSDB;

| (iii) | the information in the CSDB necessary to compile the assets and liabilities in accordance with Article 6(1)(a) and (b) is not reliable. |
| --- | --- |

(iii)

the information in the CSDB necessary to compile the assets and liabilities in accordance with Article 6(1)(a) and (b) is not reliable.

| (b) | NCBs shall aggregate the statistical information on securities derived under paragraph (a) and add them to the information reported for securities without ISINs to produce aggregates for:






  (i) | debt securities broken down by maturity (original and remaining) and counterparty (sector and residency); |
| --- | --- | --- |

(b)

NCBs shall aggregate the statistical information on securities derived under paragraph (a) and add them to the information reported for securities without ISINs to produce aggregates for:

(i)

debt securities broken down by maturity (original and remaining) and counterparty (sector and residency);

| (ii) | equity broken down by instrument and counterparty (sector and residency); and |
| --- | --- |

(ii)

equity broken down by instrument and counterparty (sector and residency); and

| (iii) | shares/units issued by IFs broken down by type of IF and residency of counterparty. |
| --- | --- |

(iii)

shares/units issued by IFs broken down by type of IF and residency of counterparty.

2.   NCBs shall report to the ECB best estimates, where data are available, on the IC holdings of shares/units issued by IFs, broken down as follows:

| (a) | bond funds; |
| --- | --- |

(a)

bond funds;

| (b) | equity funds; |
| --- | --- |

(b)

equity funds;

| (c) | mixed funds; |
| --- | --- |

(c)

mixed funds;

| (d) | real estate funds; |
| --- | --- |

(d)

real estate funds;

| (e) | hedge funds; |
| --- | --- |

(e)

hedge funds;

| (f) | other funds. |
| --- | --- |

(f)

other funds.

For the purposes of the first subparagraph, NCBs may derive those best estimates by mapping the information provided on an s-b-s basis in accordance with Table 2 of Annex I to Regulation (EU) No 1374/2014 (ECB/2014/50) to the information derived from the CSDB as the reference database. NCBs shall estimate the required statistical information or use alternative sources to derive the statistical information where any of the following apply:

| (i) | the shares/units issued by IFs are not found in the CSDB; |
| --- | --- |

(i)

the shares/units issued by IFs are not found in the CSDB;

| (ii) | the information available in the CSDB and necessary to compile the information under the first subparagraph is not reliable. |
| --- | --- |

(ii)

the information available in the CSDB and necessary to compile the information under the first subparagraph is not reliable.

3.   Where reporting agents report statistical information on an annual basis in accordance with Article 4(1)(c) of Regulation (EU) No 1374/2014 (ECB/2014/50), NCBs may estimate the quarterly statistical information to be reported pursuant to Article 6(1)(a) based on the statistical information collected annually.

4.   NCBs shall report the statistical information referred to in Article 6 of this Guideline in accordance with the valuation and accounting rules in Article 6 of, and the Annexes to, Regulation (EU) No 1374/2014 (ECB/2014/50).

5.   NCBs may report the statistical information referred to in points (a) and (b) of Article 6(1) in accordance with Article 2(2) of Regulation (EU) No 1374/2014 (ECB/2014/50) where the difference between that information and the information reported pursuant to Article 2(1) of Regulation (EU) No 1374/2014 (ECB/2014/50) is not deemed significant on the basis of information on premiums reported in accordance with points (c) and (d) of Article 6(1).

For the purposes of the first subparagraph, the ECB in close cooperation with NCBs, shall assess whether the information reported pursuant to Article 2(2) of Regulation (EU) No 1374/2014 (ECB/2014/50) is significantly different from the information reported pursuant to Article 2(1) of Regulation (EU) No 1374/2014 (ECB/2014/50). Where the information is significantly different, the ECB in close cooperation with the NCBs, shall define the methodology to derive the statistical information reported in accordance with Article 2(1) of Regulation (EU) No 1374/2014 (ECB/2014/50).

Until that methodology is defined, NCBs may adjust their statistical information, on a voluntary and best efforts basis, by deriving statistical information collected in accordance with Article 2(1) of Regulation (EU) No 1374/2014 (ECB/2014/50) from statistical information collected in accordance with Article 2(2) of Regulation (EU) No 1374/2014 (ECB/2014/50).

SECTION 4

PENSION FUNDS (PFs)

PENSION FUNDS (PFs)

Article 9

Statistical information to be reported on PFs

1.   NCBs shall report to the ECB the following aggregated statistical information on PFs:

| (a) | Tables 1a, 1b and 1c of Part 3 of Annex I to Regulation (EU) 2018/231 (ECB/2018/2); |
| --- | --- |

(a)

Tables 1a, 1b and 1c of Part 3 of Annex I to Regulation (EU) 2018/231 (ECB/2018/2);

| (b) | Table 1 of Part 3 of Annex I to this Guideline on a best estimate basis, where data are available; |
| --- | --- |

(b)

Table 1 of Part 3 of Annex I to this Guideline on a best estimate basis, where data are available;

| (c) | Table 3 of Part 3 of Annex I to Regulation (EU) 2018/231 (ECB/2018/2). |
| --- | --- |

(c)

Table 3 of Part 3 of Annex I to Regulation (EU) 2018/231 (ECB/2018/2).

2.   The statistical information referred to in points (a) and (b) of paragraph 1 shall be reported separately for all of the following:

| (a) | end quarter outstanding amounts; |
| --- | --- |

(a)

end quarter outstanding amounts;

| (b) | quarterly reclassification adjustments; |
| --- | --- |

(b)

quarterly reclassification adjustments;

| (c) | quarterly revaluation adjustments due to both price and exchange-rate changes. |
| --- | --- |

(c)

quarterly revaluation adjustments due to both price and exchange-rate changes.

3.   Statistical information on reclassification and revaluation adjustments referred to in this Article shall be reported in accordance with Annex II to this Guideline. Where s-b-s information is available, NCBs may derive approximations of the value of securities revaluation adjustments due to both price and exchange-rate changes

NCBs shall provide explanations on reclassification adjustments reported in accordance with Annex II to this Guideline and upon request by the ECB.

4.   Where NCBs grant derogations in accordance with Article 7(1) and Article 13 of Regulation (EU) 2018/231 (ECB/2018/2), they shall gross up to 100 % the statistical information to be reported pursuant to paragraph 1.

Where NCBs gross up pursuant to the first subparagraph, they may choose the procedure for grossing-up to 100 % of the reporting requirements based on the data collected in accordance with Article 7(1)(a) to 7(1)(d) of Regulation (EU) 2018/231 (ECB/2018/2).

5.   NCBs may revise the statistical information reported pursuant to paragraph 1 at any time except for the following:

| (a) | during the quarterly production period (the period from the deadline specified in Article 10 to the date the ECB closes data reception for that production period), NCBs may only revise the current and previous quarterly statistical information; |
| --- | --- |

(a)

during the quarterly production period (the period from the deadline specified in Article 10 to the date the ECB closes data reception for that production period), NCBs may only revise the current and previous quarterly statistical information;

| (b) | during the annual production period (the period from the deadline specified in Article 10 to the date the ECB closes data reception for that production period), NCBs may only revise the current and previous annual statistical information; |
| --- | --- |

(b)

during the annual production period (the period from the deadline specified in Article 10 to the date the ECB closes data reception for that production period), NCBs may only revise the current and previous annual statistical information;

NCBs may revise statistical information covering previous reference periods where this significantly improves the quality of the information at any time.

NCBs shall provide explanations to the ECB for both of the following:

| (a) | revisions which significantly improve the quality of statistical information reported to the ECB; |
| --- | --- |

(a)

revisions which significantly improve the quality of statistical information reported to the ECB;

| (b) | revisions to statistical information reported to the ECB outside the production periods referred to in the first subparagraph. |
| --- | --- |

(b)

revisions to statistical information reported to the ECB outside the production periods referred to in the first subparagraph.

Article 10

Timeliness

1.   NCBs shall report to the ECB the quarterly statistical information referred to in points (a) and (b) of Article 9(1) by close of business on the tenth working day following the deadline specified in Article 8(1) of Regulation (EU) 2018/231 (ECB/2018/2).

2.   NCBs shall report to the ECB the annual statistical information referred to in Article 9(1)(c) by close of business on the tenth working day following the deadline specified in Article 8(2) of Regulation (EU) 2018/231 (ECB/2018/2).

Article 11

Aggregation, estimation and valuation of information on assets and liabilities held and issued by PFs

1.   NCBs shall derive the aggregated quarterly statistical information on assets and liabilities held and issued by the PFs referred to in Article 9 as follows:

| (a) | for securities with ISINs, the NCBs shall map the statistical information reported on a s-b-s basis to the information derived from the CSDB established by Guideline ECB/2012/21 as the reference database. The mapped s-b-s information shall be used to compile the value of assets and liabilities in euro and to derive the necessary breakdowns for each individual security held or issued by the PF. NCBs shall estimate the required statistical information where any of the following apply:






  (i) | the security identifiers are not found in the CSDB; |
| --- | --- | --- |

(a)

for securities with ISINs, the NCBs shall map the statistical information reported on a s-b-s basis to the information derived from the CSDB established by Guideline ECB/2012/21 as the reference database. The mapped s-b-s information shall be used to compile the value of assets and liabilities in euro and to derive the necessary breakdowns for each individual security held or issued by the PF. NCBs shall estimate the required statistical information where any of the following apply:

(i)

the security identifiers are not found in the CSDB;

| (ii) | the information necessary to compile the assets and liabilities in accordance with Article 9(1)(a) and (b) is not available from the CSDB; |
| --- | --- |

(ii)

the information necessary to compile the assets and liabilities in accordance with Article 9(1)(a) and (b) is not available from the CSDB;

| (iii) | the information in the CSDB necessary to compile the assets and liabilities in accordance with Article 9(1)(a) and (b) is not reliable. |
| --- | --- |

(iii)

the information in the CSDB necessary to compile the assets and liabilities in accordance with Article 9(1)(a) and (b) is not reliable.

| (b) | NCBs shall aggregate the information on securities derived under paragraph (a) and add them to the statistical information reported for securities without ISINs to produce aggregates for all of the following:






  (i) | debt securities broken down by maturity (original) and counterparty (sector and residency); |
| --- | --- | --- |

(b)

NCBs shall aggregate the information on securities derived under paragraph (a) and add them to the statistical information reported for securities without ISINs to produce aggregates for all of the following:

(i)

debt securities broken down by maturity (original) and counterparty (sector and residency);

| (ii) | equity broken down by instrument and counterparty (sector and residency); |
| --- | --- |

(ii)

equity broken down by instrument and counterparty (sector and residency);

| (iii) | shares/units issued by IFs broken down by type of IF and residency of counterparty. |
| --- | --- |

(iii)

shares/units issued by IFs broken down by type of IF and residency of counterparty.

2.   NCBs shall report to the ECB quarterly estimates for liabilities of PFs derived in accordance with Article 4(2) of Regulation (EU) 2018/231 (ECB/2018/2).

3.   NCBs shall report the statistical information referred to in Article 9 in accordance with the valuation and accounting rules in Article 6 of, and the Annexes to, Regulation (EU) 2018/231 (ECB/2018/2).

SECTION 5

FINANCIAL VEHICLE CORPORATIONS ENGAGED IN SECURITISATION TRANSACTIONS (FVCs)

FINANCIAL VEHICLE CORPORATIONS ENGAGED IN SECURITISATION TRANSACTIONS (FVCs)

Article 12

Statistical information to be reported on assets and liabilities held and issued by FVCs

1.   NCBs shall report to the ECB aggregated statistical information on assets and liabilities held and issued by FVCs in accordance with Tables 1 and 2 of Annex I to Regulation (EU) No 1075/2013 (ECB/2013/40).

2.   The statistical information reported pursuant to paragraph 1 shall be reported for each of the following types of FVCs:

| (a) | FVCs engaged in traditional securitisation; |
| --- | --- |

(a)

FVCs engaged in traditional securitisation;

| (b) | FVCs engaged in synthetic securitisation; |
| --- | --- |

(b)

FVCs engaged in synthetic securitisation;

| (c) | FVCs engaged in insurance-linked securitisation; |
| --- | --- |

(c)

FVCs engaged in insurance-linked securitisation;

| (d) | other FVCs. |
| --- | --- |

(d)

other FVCs.

3.   The statistical information referred to in paragraph 1 shall be reported separately for the following:

| (a) | end quarter outstanding amounts; |
| --- | --- |

(a)

end quarter outstanding amounts;

| (b) | quarterly transactions. |
| --- | --- |

(b)

quarterly transactions.

NCBs shall report to the ECB statistical information on transactions in accordance with Annex II to this Guideline.

4.   The statistical information reported pursuant to paragraph 1 in accordance with Table 2 of Annex I to Regulation (EU) No 1075/2013 (ECB/2013/40) shall cover statistical information on write-offs/write-downs on a best efforts basis.

5.   NCBs may revise the statistical information reported pursuant to paragraph 1 at any time, except during the quarterly production period (the period from the deadline specified in Article 14 to the date the ECB closes data reception for that production period) where NCBs may only revise the current and previous quarterly statistical information.

NCBs may revise statistical information covering previous reference periods where this significantly improves the quality of the information at any time.

NCBs shall provide explanations to the ECB for both of the following:

| (a) | revisions which significantly improve the quality of statistical information reported to the ECB; |
| --- | --- |

(a)

revisions which significantly improve the quality of statistical information reported to the ECB;

| (b) | revisions to statistical information reported to the ECB outside the production periods referred to in the first subparagraph. |
| --- | --- |

(b)

revisions to statistical information reported to the ECB outside the production periods referred to in the first subparagraph.

Article 13

Grossing up and quality standards

1.   Where NCBs grant derogations to FVCs in accordance with points (b) and (c) of Article 5(1) of Regulation (EU) No 1075/2013 (ECB/2013/40), they shall gross up to 100 % the statistical information to be reported pursuant to Article 12.

2.   Where an NCB grant derogations to FVCs pursuant to Article 5(1)(c) of Regulation (EU) No 1075/2013 (ECB/2013/40), it shall ensure that FVCs account for at least 95 % of the total amount of assets of the reference reporting population. After consulting the ECB, that NCB shall determine which of the sources referred to in Article 5(1)(c) of Regulation (EU) No 1075/2013 (ECB/2013/40) is appropriate to derive the statistical information to be reported in accordance with the statistical concepts and definitions set out in Annex II to Regulation (EU) No 1075/2013 (ECB/2013/40).

3.   Where NCBs grant derogations to FVCs pursuant to Article 5(1)(c) of Regulation (EU) No 1075/2013 (ECB/2013/40), the following quality standards shall apply to the statistical information reported in accordance with Article 12 of this Guideline:

| (a) | the following statistical information on assets shall be subject to quality standards comparable to those for statistical information directly reported by FVCs in accordance with Annex I to Regulation (EU) No 1075/2013 (ECB/2013/40):






  (i) | deposits and loan claims; |
| --- | --- | --- |

(a)

the following statistical information on assets shall be subject to quality standards comparable to those for statistical information directly reported by FVCs in accordance with Annex I to Regulation (EU) No 1075/2013 (ECB/2013/40):

(i)

deposits and loan claims;

| (ii) | securitised loans; |
| --- | --- |

(ii)

securitised loans;

| (iii) | debt securities; |
| --- | --- |

(iii)

debt securities;

| (iv) | other securitised assets; |
| --- | --- |

(iv)

other securitised assets;

| (v) | financial derivatives. |
| --- | --- |

(v)

financial derivatives.

| (b) | the following statistical information on liabilities shall be subject to quality standards comparable to those for statistical information directly reported by FVCs in accordance with Annex I to Regulation (EU) No 1075/2013 (ECB/2013/40):






  (i) | loans and deposits received; |
| --- | --- | --- |

(b)

the following statistical information on liabilities shall be subject to quality standards comparable to those for statistical information directly reported by FVCs in accordance with Annex I to Regulation (EU) No 1075/2013 (ECB/2013/40):

(i)

loans and deposits received;

| (ii) | debt securities issued; |
| --- | --- |

(ii)

debt securities issued;

| (iii) | capital and reserves; |
| --- | --- |

(iii)

capital and reserves;

| (iv) | financial derivatives. |
| --- | --- |

(iv)

financial derivatives.

| (c) | the following statistical information on assets may be reported on a best estimates basis, where data are available:






  (i) | equity and IF shares/units; |
| --- | --- | --- |

(c)

the following statistical information on assets may be reported on a best estimates basis, where data are available:

(i)

equity and IF shares/units;

| (ii) | non-financial assets; |
| --- | --- |

(ii)

non-financial assets;

| (iii) | remaining assets; |
| --- | --- |

(iii)

remaining assets;

| (d) | the following statistical information on liabilities may be reported on a best estimates basis, where data are available:






  (i) | remaining liabilities; |
| --- | --- | --- |

(d)

the following statistical information on liabilities may be reported on a best estimates basis, where data are available:

(i)

remaining liabilities;

| (ii) | remaining liabilities of which accrued interest on debt securities issues; |
| --- | --- |

(ii)

remaining liabilities of which accrued interest on debt securities issues;

| (e) | statistical information on write-offs/write-downs may be reported on a best estimates basis, where data are available. |
| --- | --- |

(e)

statistical information on write-offs/write-downs may be reported on a best estimates basis, where data are available.

4.   Where NCBs grant derogations pursuant to Article 5(1)(c) of Regulation (EU) No 1075/2013 (ECB/2013/40) and derive that information from public or supervisory sources, they shall verify that the statistical information reported pursuant to Article 12 of this Guideline corresponds to the information from the annual financial statements as soon as those financial statements become available.

Where the verifications referred to in the first subparagraph demonstrate that the statistical information as set out in Annex I to Regulation (EU) No 1075/2013 (ECB/2013/40) cannot be derived in accordance with the minimum statistical standards set out in Annex III to that Regulation, NCBs shall take measures to improve the quality of that statistical information. Where necessary, NCBs shall collect that statistical information directly from reporting agents in accordance with Regulation (EU) No 1075/2013 (ECB/2013/40) and, where applicable, revoke the derogation granted pursuant to Article 5(1)(c) of Regulation (EU) No 1075/2013 (ECB/2013/40).

Article 14

Timeliness

NCBs shall report to the ECB the quarterly statistical information referred to in Article 12 by close of business on the 28th working day following the end of the quarter to which the statistical information relates.

SECTION 6

OTHER FINANCIAL INTERMEDIARIES EXCEPT INSURANCE CORPORATIONS AND PENSIONS FUNDS (OFIs)

OTHER FINANCIAL INTERMEDIARIES EXCEPT INSURANCE CORPORATIONS AND PENSIONS FUNDS (OFIs)

Article 15

Statistical information to be reported on assets and liabilities held and issued by OFIs

1.   NCBs shall report to the ECB aggregated statistical information on assets and liabilities held and issued by OFIs in accordance with Table 1 in Part 4 of Annex I to this Guideline on a best estimates basis, where data are available, for each of the following types of OFIs:

| (a) | security and derivative dealers; |
| --- | --- |

(a)

security and derivative dealers;

| (b) | financial corporations engaged in lending; |
| --- | --- |

(b)

financial corporations engaged in lending;

| (c) | specialised financial corporations. |
| --- | --- |

(c)

specialised financial corporations.

For the purposes of points (a) and (b) of the first subparagraph, NCBs shall report statistical information where actual information is available. Where no actual information is available for the required breakdowns or for the agreed frequency, timeliness or time range, estimates shall be reported.

2.   The statistical information reported pursuant to paragraph 1 shall include OFIs which are resident in the euro area Member States, including both of the following:

| (a) | institutions located in the territory of that euro area Member State, including subsidiaries of parent companies located outside that territory; |
| --- | --- |

(a)

institutions located in the territory of that euro area Member State, including subsidiaries of parent companies located outside that territory;

| (b) | resident branches of institutions that have their head office outside the territory of that euro area Member State. |
| --- | --- |

(b)

resident branches of institutions that have their head office outside the territory of that euro area Member State.

3.   Statistical information on reclassification adjustments may be reported in the event of significant breaks in outstanding amounts or when reclassifications occur. Statistical information on reclassification adjustments shall be reported in accordance with Annex II to this Guideline.

4.   NCBs shall report the statistical information referred to in paragraph 1 in accordance with Council Directive 86/635/EEC (13) where possible, and any applicable international standards. Without prejudice to the prevailing accounting practices in Member States, all assets and all liabilities shall be reported on a gross basis.

NCBs shall report the statistical information referred to in paragraph 1 in accordance with the valuation rules set out in Section 2 in Part 4 of Annex I to this Guideline.

5.   NCBs may revise the statistical information reported pursuant to this Article at any time, except during the quarterly production period (the period from the deadline specified in Article 16 to the date the ECB closes data reception for that production period) where NCBs may only revise the latest and previous quarterly statistical information.

NCBs may revise statistical information covering previous reference periods where this significantly improves the quality of the information at any time.

For the purposes of the second subparagraph, NCBs shall provide explanations.

Article 16

Timeliness

NCBs shall report to the ECB the quarterly statistical information referred to in Article 15 on a quarterly basis by close of business on the last calendar day of the third month following the end of the quarter to which the information relates, or on the preceding working day if the last calendar day of the month is not a working day.

SECTION 7

CENTRAL COUNTERPARTIES (CCPs)

CENTRAL COUNTERPARTIES (CCPs)

Article 17

Statistical information to be reported on assets and liabilities held and issued by CCPs

1.   NCBs shall report quarterly aggregated statistical information on the assets and liabilities held and issued by CCPs to the ECB in accordance with Table 1 in Part 5 of Annex I to this Guideline as follows:

| (a) | NCBs shall report all cells in Table 1 in Part 5 of Annex I where the outstanding amount of any of the cells marked ‘R’ exceeds EUR 10 billion; |
| --- | --- |

(a)

NCBs shall report all cells in Table 1 in Part 5 of Annex I where the outstanding amount of any of the cells marked ‘R’ exceeds EUR 10 billion;

| (b) | NCBs shall report all cells marked ‘NR’ in Table 1 in Part 5 of Annex I where the outstanding amount of any of the cells marked ‘NR’ exceeds EUR 10 billion; |
| --- | --- |

(b)

NCBs shall report all cells marked ‘NR’ in Table 1 in Part 5 of Annex I where the outstanding amount of any of the cells marked ‘NR’ exceeds EUR 10 billion;

| (c) | where points (a) or (b) are not met, NCBs shall report aggregated statistical information on CCPs balance sheets on a voluntary basis. |
| --- | --- |

(c)

where points (a) or (b) are not met, NCBs shall report aggregated statistical information on CCPs balance sheets on a voluntary basis.

For the purposes of point (c), NCBs shall monitor whether the thresholds are met on at least an annual basis where they choose not to report the aggregated statistical information.

2.   The statistical information to be reported pursuant to paragraph 1 shall cover outstanding amounts and reclassification adjustments. Statistical information on reclassification adjustments referred to in this Article shall be reported in accordance with Annex II to this Guideline.

3.   NCBs shall report the quarterly statistical information referred to in paragraph 1 by close of business on the 28th working day following the end of the quarter to which the statistical information relates.

4.   NCBs may revise the statistical information reported pursuant to paragraph 1 at any time except during the quarterly production period (the period from the deadline specified in paragraph 3 to the date the ECB closes data reception for that production period), where NCBs may only revise the current and previous quarterly statistical information.

NCBs may revise statistical information covering previous reference periods where this significantly improves the quality of the information at any time.

For the purposes of the second subparagraph, NCBs shall provide explanations.

SECTION 8

BACK DATA REPORTING AND REPORTING STANDARDS

BACK DATA REPORTING AND REPORTING STANDARDS

Article 18

Back data reporting requirements in the case of adoption of the euro

1.   Where a Member State whose currency is not the euro (hereinafter the ‘non-euro area Member States’) adopts the euro following the entry into force of this Guideline, the NCB of that Member State shall report the following statistical information to the ECB for all reference periods since the accession to the Union of that Member State and in any case for at least three years prior to the Member State’s adoption of the euro:

| (a) | the statistical information on IFs to be reported pursuant to Article 3; |
| --- | --- |

(a)

the statistical information on IFs to be reported pursuant to Article 3;

| (b) | the statistical information on ICs to be reported pursuant to Article 6; |
| --- | --- |

(b)

the statistical information on ICs to be reported pursuant to Article 6;

| (c) | the statistical information on PFs to be reported pursuant to Article 9; |
| --- | --- |

(c)

the statistical information on PFs to be reported pursuant to Article 9;

| (d) | the statistical information on FVCs to be reported pursuant to Article 12. |
| --- | --- |

(d)

the statistical information on FVCs to be reported pursuant to Article 12.

2.   NCBs shall compile the statistical information referred to in paragraph 1 as if the Member State was part of the euro area throughout all reference periods.

Article 19

Verification and explanations

1.   Without prejudice to Regulation (EC) No 2533/98, Regulation (EU) No 1073/2013 (ECB/2013/38), Regulation (EU) No 1075/2013 (ECB/2013/40), Regulation (EU) No 1374/2014 (ECB/2014/50) and Regulation (EU) 2018/231 (ECB/2018/2), NCBs shall monitor and verify the quality and reliability of statistical information reported to the ECB pursuant to this Guideline.

2.   Where NCBs estimate statistical information to be reported pursuant to this Guideline, they shall provide explanations upon request by the ECB.

Article 20

Reporting calendar

By the end of September each year, the ECB shall communicate the exact transmission dates to the NCBs in the form of a reporting calendar. NCBs shall take into account that reporting calendar when reporting statistical information pursuant to this Guideline.

Article 21

Transmission standards

NCBs shall transmit the statistical information to be reported pursuant to this Guideline electronically, using the means specified by the ECB. The statistical message format developed for this electronic exchange of statistical information shall be the format agreed by the ESCB.

Where the first subparagraph does not apply, NCBs may use other means of transmitting statistical information with the ECB’s prior consent.

SECTION 9

SIMPLIFIED AMENDMENT PROCEDURE AND FIRST REPORTING

SIMPLIFIED AMENDMENT PROCEDURE AND FIRST REPORTING

Article 22

Simplified amendment procedure

Taking account of the views of the Statistics Committee, the ECB’s Executive Board shall make any necessary technical amendments to the Annexes provided that such amendments neither change the underlying conceptual framework nor affect the reporting burden on reporting agents in Member States. The Executive Board shall inform the Governing Council of any such amendment without undue delay.

Article 23

First reporting

1.   First reporting for monthly statistical information to be reported pursuant to this Guideline shall begin with statistical information for December 2021.

2.   First reporting for quarterly statistical information to be reported pursuant to this Guideline shall begin with statistical information for the fourth quarter of 2021.

3.   First reporting for annual statistical information to be reported pursuant to this Guideline shall begin with statistical information for 2021.

SECTION 10

FINAL PROVISIONS

FINAL PROVISIONS

Article 24

Taking effect

1.   This Guideline shall take effect on the day of its notification to the national central banks of the Member States whose currency is the euro.

2.   The national central banks of the Member States whose currency is the euro and the ECB shall comply with this Guideline from 1 February 2022.

Article 25

Addressees

This Guideline is addressed to all Eurosystem central banks.

Done at Frankfurt am Main, 26 March 2021.

For the Governing Council of the ECB

The President of the ECB

Christine LAGARDE

---

(1)  Guideline ECB/2013/24 of the European Central Bank of 25 July 2013 on the statistical reporting requirements of the European Central Bank in the field of quarterly financial accounts (OJ L 2, 7.1.2014, p. 34).

1

(2)  Regulation (EU) No 1073/2013 of the European Central Bank of 18 October 2013 concerning statistics on the assets and liabilities of investment funds (ECB/2013/38) (OJ L 297, 7.11.2013, p 73).

2

(3)  Regulation (EU) No 1075/2013 of the European Central Bank of 18 October 2013 concerning statistics on the assets and liabilities of financial vehicle corporations engaged in securitisation transactions (ECB/2013/40) (OJ L 297, 7.11.2013, p 107).

3

(4)  Regulation (EU) No 1374/2014 of the European Central Bank of 28 November 2014 on statistical reporting requirements for insurance corporations (ECB/2014/50) (OJ L 366, 20.12.2014, p. 36).

4

(5)  Regulation (EU) 2018/231 of the European Central Bank of 26 January 2018 on statistical reporting requirements for pension funds (ECB/2018/2) (OJ L 45, 17.2.2018, p. 3).

5

(6)  Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank (OJ L 318, 27.11.1998, p. 8).

6

(7)  Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).

7

(8)  Guideline (EU) 2021/830 of the European Central Bank of 26 March 2021 on balance sheet item statistics and interest rate statistics of monetary financial institutions (ECB/2021/11) (see page 1 of this Official Journal).

8

(9)  Guideline (EU) 2021/835 of the European Central Bank of 26 March 2021 repealing Guideline ECB/2014/15 on monetary and financial statistics (ECB/2021/16) (see page 335 of this Official Journal).

9

(10)  Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories (OJ L 201, 27.7.2012, p. 1).

10

(11)  Regulation (EU) 2021/379 of the European Central Bank of 22 January 2021 on the balance sheet items of credit institutions and of the monetary financial institutions sector (ECB/2021/2) (OJ L 73, 3.3.2021, p. 16).

11

(12)  Guideline ECB/2012/21 of the European Central Bank of 26 September 2012 on the data quality management framework for the Centralised Securities Database (OJ L 307, 7.11.2012, p. 89).

12

(13)  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).

13

---

ANNEX I

PART 1

Statistical information to be reported on assets and liabilities held and issued by IFs

For the purpose of these tables, investment funds (IFs) primarily investing in shares/units issued by IFs (funds of funds) are categorised according to the category of IFs in which they primarily invest as determined from, inter alia: the public prospectus; fund rules; instruments of incorporation; established statutes or by-laws; subscription documents or investment contracts; or marketing documents.

TABLE 1

Statistical information to be reported on a quarterly basis: outstanding amounts, reclassification adjustments and revaluation adjustments

Image 30

TABLE 2

Statistical information to be reported on a monthly basis: outstanding amounts, reclassification adjustments and revaluation adjustments

Image 31

PART 2

Statistical information to be reported on insurance corporations (ICs)

TABLE 1

Statistical information to be reported on a quarterly basis: outstanding amounts, reclassification adjustments and revaluation adjustments

Image 32

TABLE 2

Statistical information to be reported on an annual basis

Image 33

PART 3

Statistical information to be reported on pension funds (PFs)

TABLE 1

Statistical information to be reported on a quarterly basis: outstanding amounts, reclassifications adjustments and revaluation adjustments

Image 34

PART 4

Statistical information to be reported on assets and liabilities held and issued by OFIs

Section 1: Reporting table

For the purposes of Table 1, where actual information is unavailable or cannot be processed, NCBs provide national estimates. Where the underlying economic phenomenon exists but is not monitored statistically and therefore national estimates cannot be provided, NCBs may choose to either not report the time series or report it as missing. Any unreported time series is interpreted as ‘statistical information that exists but is not collected’ by the NCB. The ECB may make assumptions and estimates for the purpose of compiling euro area aggregates.

TABLE 1

Statistical information to be reported on a quarterly basis: outstanding amounts and reclassification adjustments

Image 35

Section 2: Instrument categories and valuation rules

In line with the Regulation (EU) No 549/2013 of the European Parliament and of the Council (1) (ESA 2010), assets and liabilities must be valued using current market prices on the date to which the balance sheet relates. Deposits and loans must be reported at face value, excluding accrued interest.

Assets

Total assets/liabilities: total assets must equal the sum of all items separately identified on the assets side of the balance sheet and must also equal total liabilities.

| 1. | Deposits: this item (2) consists of two main sub-categories- transferable deposits and other deposits. Holdings of currency must also be included under this item.
  Valuation rules: in accordance with the general principle of accruals accounting, interest earned on deposits is subject to on-balance-sheet recording as it accrues i.e. on an accruals basis, rather than when it is actually received or paid, i.e. on a cash basis. Accrued interest on deposits must be classified on a gross basis under the category ‘remaining assets’.
  In the case of FCLs, this item is allocated under ‘remaining assets’. |
| --- | --- |

1.

Valuation rules: in accordance with the general principle of accruals accounting, interest earned on deposits is subject to on-balance-sheet recording as it accrues i.e. on an accruals basis, rather than when it is actually received or paid, i.e. on a cash basis. Accrued interest on deposits must be classified on a gross basis under the category ‘remaining assets’.

In the case of FCLs, this item is allocated under ‘remaining assets’.

| 2. | Loans: this item consists of the following:






  — | loans granted to households in the form of credit for consumption, i.e. loans granted for the purpose of mainly personal use in the consumption of goods and services; lending for house purchase, i.e. credit extended for the purpose of investing in houses for own use or rental, including building and refurbishments; and other, i.e. loans granted for purposes other than consumption and house purchase, such as business, debt consolidation, education, etc.; |
| --- | --- | --- |

2.

—

loans granted to households in the form of credit for consumption, i.e. loans granted for the purpose of mainly personal use in the consumption of goods and services; lending for house purchase, i.e. credit extended for the purpose of investing in houses for own use or rental, including building and refurbishments; and other, i.e. loans granted for purposes other than consumption and house purchase, such as business, debt consolidation, education, etc.;

| — | financial leases granted to third parties; |
| --- | --- |

—

financial leases granted to third parties;

| — | bad loans that have not yet been repaid or written off; |
| --- | --- |

—

bad loans that have not yet been repaid or written off;

| — | holdings of non-negotiable securities; |
| --- | --- |

—

holdings of non-negotiable securities;

| — | subordinated debt in the form of loans. |
| --- | --- |

—

subordinated debt in the form of loans.

For the sub-category SDDs, loans must be allocated under ‘remaining assets’.

Valuation rules: loans made by OFIs must be recorded gross of all related provisions, both general and specific, until the loans are written off by the reporting institution at which point the loans must be removed from the balance sheet.

In accordance with the general principle of accruals accounting, interest earned on loans is subject to on-balance-sheet recording as it accrues, i.e. on an accruals basis, rather than when it is actually received or paid, i.e. on a cash basis. Accrued interest on loans must be classified on a gross basis under the category ‘remaining assets’.

| 3. | Debt securities: this item includes holdings of debt securities, which are negotiable financial instruments serving as evidence of debt, are usually traded on secondary markets or can be offset on the market, and do not grant the holder any ownership rights over the issuing institution. It includes traded loans which have become negotiable on an organised market, provided that there is evidence of secondary market trading, including the existence of market makers, and frequent quotations of financial assets such as those provided by bid-offer spreads.
  Valuation rules: in line with the ESA 2010, debt securities must be reported at market value. |
| --- | --- |

3.

Valuation rules: in line with the ESA 2010, debt securities must be reported at market value.

| 4. | Equity: equity represents property rights in corporations or quasi-corporations. Such financial assets generally entitle the holders to a share in the profits of the corporations or quasi-corporations and to a share in their net assets in the event of liquidation. Equity does not include investment fund shares/units.
  This item includes the following:






  — | Listed shares: equity securities listed on an exchange. Such an exchange may be a recognised stock exchange or any other form of secondary market. Listed shares are also referred to as quoted shares. The existence of quoted prices of shares listed on an exchange means that current market prices are usually readily available (ESA 2010, paragraph 5.146). |
| --- | --- | --- |

4.

This item includes the following:

—

Listed shares: equity securities listed on an exchange. Such an exchange may be a recognised stock exchange or any other form of secondary market. Listed shares are also referred to as quoted shares. The existence of quoted prices of shares listed on an exchange means that current market prices are usually readily available (ESA 2010, paragraph 5.146).

| — | Unlisted shares: equity securities not listed on an exchange (ESA 2010, paragraph 5.147). |
| --- | --- |

—

Unlisted shares: equity securities not listed on an exchange (ESA 2010, paragraph 5.147).

| — | Other equity: all forms of equity that are not listed or unlisted shares (ESA 2010, paragraphs 5.153-5.154). |
| --- | --- |

—

Other equity: all forms of equity that are not listed or unlisted shares (ESA 2010, paragraphs 5.153-5.154).

Valuation rules: in line with the ESA 2010, equity must be reported at market value.

| 5. | IF shares/units: this item includes holdings of shares/units issued by MMFs and non-MMF investment funds.
  For the sub-category FCLs, investment fund shares/units must be allocated under ‘remaining assets’.
  Valuation rules: in line with the ESA 2010, investment fund shares/units must be reported at market value. |
| --- | --- |

5.

For the sub-category FCLs, investment fund shares/units must be allocated under ‘remaining assets’.

Valuation rules: in line with the ESA 2010, investment fund shares/units must be reported at market value.

| 6. | Financial derivatives which includes the following:






  — | options; |
| --- | --- | --- |

6.

—

options;

| — | warrants; |
| --- | --- |

—

warrants;

| — | futures; |
| --- | --- |

—

futures;

| — | forwards; |
| --- | --- |

—

forwards;

| — | swaps; |
| --- | --- |

—

swaps;

| — | credit derivatives. |
| --- | --- |

—

credit derivatives.

In the case of FCLs, this item should be allocated under ‘remaining assets’.

Financial derivatives are recorded at market value on the balance sheet on a gross basis. Individual derivative contracts with positive market values are recorded on the asset side of the balance sheet, and contracts with negative market values on the liability side. Gross future commitments arising from derivative contracts should not be entered as on-balance-sheet items. Financial derivatives may be recorded on a net basis in accordance with different valuation methods. In the event that only net positions are available, or positions are recorded other than at market value, these positions are reported instead. This item does not include financial derivatives that are not subject to on-balance-sheet recording in accordance with national rules.

| 7. | Remaining assets: this is the residual item on the asset side of the balance sheet, defined as ‘assets not included elsewhere’. This item comprises assets such as accrued interest receivable on loans/deposits and accrued rent on buildings, dividends to be received, amounts receivable not related to the main OFI business, gross amounts receivable in respect of suspense items, gross amounts receivable in respect of transit items, other assets not separately identified e.g. non-financial assets (including fixed assets), loans and deposits depending on the sub-category of OFI. |
| --- | --- |

7.

Liabilities

Total assets/liabilities: total liabilities must equal the sum of all items separately identified on the liability side of the balance sheet and also equal total assets (see also the asset item ‘total assets/liabilities’).

| 1. | Loans and deposits received- this item consists of the following:






  — | deposits: transferable deposits and other deposits (see assets) placed with OFIs. These deposits are generally placed by MFIs; |
| --- | --- | --- |

1.

—

deposits: transferable deposits and other deposits (see assets) placed with OFIs. These deposits are generally placed by MFIs;

| — | loans: loans granted to OFIs which are either evidenced by non-negotiable documents or not evidenced by documents. |
| --- | --- |

—

loans: loans granted to OFIs which are either evidenced by non-negotiable documents or not evidenced by documents.

| 2. | Debt securities issued: securities issued by OFIs, other than equity, which are instruments that are usually negotiable and traded on secondary markets or which can be offset on the market and which do not grant the holder any ownership rights over the issuing institution. |
| --- | --- |

2.

| 3. | Capital and reserves: this item comprises the amounts arising from the issue of equity capital by an OFI to shareholders or other proprietors, representing for the holder property rights in the OFI and generally an entitlement to a share in its profits and in its own funds in the event of liquidation. Funds arising from non-distributed benefits or funds set aside by the OFI in anticipation of likely future payments and obligations are also included. It includes the following:






  — | equity capital; |
| --- | --- | --- |

3.

—

equity capital;

| — | non-distributed benefits or funds; |
| --- | --- |

—

non-distributed benefits or funds;

| — | specific and general provisions against loans, securities and other types of assets; |
| --- | --- |

—

specific and general provisions against loans, securities and other types of assets;

| — | operating profit/loss. |
| --- | --- |

—

operating profit/loss.

| 4. | Financial derivatives: see the asset item ‘financial derivatives’. |
| --- | --- |

4.

| 5. | Remaining liabilities: this is the residual item on the liabilities side of the balance sheet, defined as ‘liabilities not included elsewhere’. This item comprises liabilities such as gross amounts payable in respect of suspense items, gross amounts payable in respect of transit items, accrued interest payable on deposits, dividends to be paid, amounts payable not related to the main OFI business, provisions representing liabilities against third parties, margin payments made under derivative contracts representing cash collateral placed to protect against credit risk but remaining in the ownership of the depositor and being repayable to the depositor when the contract is closed out, net positions arising from securities lending without cash collateral, net amounts payable in respect of future settlements of transactions in securities; other liabilities not separately identified e.g. debt securities, financial derivatives depending on the sub-category of OFI. |
| --- | --- |

5.

Section 3: National explanatory notes

| 1. | Data sources/data collection system: this must include the following:






  — | data sources used to compile OFI statistics, e.g. statistical offices, direct reporting from OFIs and/or fund managers; |
| --- | --- | --- |

1.

—

data sources used to compile OFI statistics, e.g. statistical offices, direct reporting from OFIs and/or fund managers;

| — | details on the collection systems, e.g. voluntary reports, business surveys, sampling, reporting subject to the existence of thresholds and grossing up. |
| --- | --- |

—

details on the collection systems, e.g. voluntary reports, business surveys, sampling, reporting subject to the existence of thresholds and grossing up.

| 2. | Compilation procedures: the method used to compile data must be described, e.g. a detailed description of estimates/assumptions made and how series are aggregated if two series have different frequencies. |
| --- | --- |

2.

| 3. | Legal framework: comprehensive information on the institutions’ national legal framework must be provided. Links with Union legislation must be specifically outlined. If several types of institutions are included under the same category, information must be provided for all types of institutions. |
| --- | --- |

3.

| 4. | Deviations from the ECB’s reporting instructions: NCBs must provide information on deviations from the reporting instructions.
  Deviations from the reporting instructions may occur with respect to the following:






  — | instrument breakdown: the instrument coverage may differ from the ECB’s reporting instructions, e.g. two different instruments cannot be separately identified; |
| --- | --- | --- |

4.

Deviations from the reporting instructions may occur with respect to the following:

—

instrument breakdown: the instrument coverage may differ from the ECB’s reporting instructions, e.g. two different instruments cannot be separately identified;

| — | geographical breakdown; |
| --- | --- |

—

geographical breakdown;

| — | sectoral breakdown; |
| --- | --- |

—

sectoral breakdown;

| — | valuation methods. |
| --- | --- |

—

valuation methods.

| 5. | Reporting population: NCBs may classify in a specific OFI sub-category all institutions complying with the OFI definition. They must describe all institutions included in or excluded from each OFI sub-category. Where possible, NCBs must provide estimates of data coverage in terms of total assets of the reporting population. |
| --- | --- |

5.

| 6. | Breaks in historical series: breaks and major changes over time in the collection, reporting coverage, reporting schemes and compilation of the historical series must be described. In the case of breaks, the extent to which old and new data may be considered comparable must be indicated. |
| --- | --- |

6.

| 7. | Other comments: any other relevant comments or indications. |
| --- | --- |

7.

PART 5

Statistical information to be reported on assets and liabilities held and issued by central counterparties (CCPs)

TABLE 1

Statistical information to be reported on a quarterly basis: outstanding amounts and reclassification adjustments

Image 36

---

(1)  Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p.1).

(2)  In line with ESA 2010, where the lender takes the initiative, the transaction must be classified as a deposit and where the borrower takes the initiative, the financial transaction must be classified as a loan.

---

ANNEX II

REPORTING OF ADJUSTMENTS AND THE DERIVATION OF TRANSACTIONS IN THE CONTEXT OF IF, IC, PF AND FVC STATISTICS

PART 1

General description of the procedure for deriving transactions

| 1. | Financial transactions are the net acquisition of financial assets or the net incurrence of liabilities for each type of financial instrument, i.e. the sum of all financial transactions that occur during the relevant reference period. The framework for deriving transactions for IF, IC, PF and FVC assets and liabilities statistics is based on the European System of National and Regional Accounts published as Annex A to Regulation (EU) No 549/2013 of the European Parliament and Council (1) (hereinafter the ‘ESA 2010’). Deviations from this international standard are made in this Annex concerning both the data content and names of statistical concepts, where necessary. This Annex is interpreted in accordance with the ESA 2010, unless otherwise provided for in Regulation (EU) No 1073/2013 (ECB/2013/38), Regulation (EU) No 1075/2013 (ECB/2013/40), Regulation (EU) No 1374/2014 (ECB/2014/50), Regulation (EU) 2018/231 (ECB/2018/2) or this Guideline. |
| --- | --- |

1.

| 2. | In the context of IF, IC and PF statistics, the ECB calculates transactions by taking, for each asset and liability item, the difference between outstanding amounts at end-period reporting dates and then removing the effect of developments that are not the result of transactions (‘adjustments’). These are grouped into the two categories ‘reclassification adjustments’ and ‘revaluation adjustments due to price and exchange rate changes (2)’. National central banks (NCBs) report the two categories to the ECB so that these non-transaction effects can be removed in the calculation of transactions. |
| --- | --- |

2.

| 3. | In the context of FVC statistics, transactions are reported directly by NCBs to the ECB instead of adjustments. The calculation of the transactions (either directly by reporting agents or by NCBs) must be consistent with the general approach to reclassifications adjustments and revaluation adjustments due to price and exchange rate changes set out in this Annex. |
| --- | --- |

3.

| 4. | Transactions are generally calculated on a net basis, i.e. there is no requirement to identify gross financial transactions or turnover. One exception is the case of IF statistics where Regulation (EU) No 1073/2013 (ECB/2013/38) requires separate reporting of new issuance and redemptions of IF shares/units during the reference period. |
| --- | --- |

4.

| 5. | Financial transactions are generally measured at the transaction value – the value at which assets are acquired/disposed of and/or liabilities are created, liquidated or exchanged – which may not necessarily be the same as the price listed in the market or the fair value of the asset at the time of the transaction. The transaction value does not include service charges, fees, commissions, or similar payments for services provided. |
| --- | --- |

5.

| 6. | This Annex sets out the methodology for deriving transactions. Part 2 focuses on NCBs’ reporting requirements on adjustments. Part 3 looks at special adaptations made in the compilation of IF, IC, PF and FVC statistics. |
| --- | --- |

6.

PART 2

Reporting of adjustments

| 7. | In the context of IF, IC and PF statistics NCBs must report ‘reclassification adjustments’ and ‘revaluation adjustments due to price and exchange rate changes’ to the ECB. |
| --- | --- |

7.

| 8. | Section 1 describes the reporting of reclassification adjustments and provides examples of reclassification adjustments cases. Section 2 describes the reporting of revaluation adjustments due to price and exchange rate changes. |
| --- | --- |

8.

| 9. | Adjustments are subject to the same double-entry accounting system as outstanding amounts. In all cases, adjustments have a counterpart which depends on the operation or the national accounting rules. |
| --- | --- |

9.

Section 1: Reclassifications adjustments

Section 1.1. General description

| 1. | ‘Reclassification adjustments’ comprise any change in the balance sheet of the reference sector that arises as a result of changes in the composition and structure of the reporting population, changes in the classification of financial instruments and counterparties, changes in statistical definitions and the (partial) correction of reporting errors, all of which give rise to breaks in the series, and thus affect the comparability of two successive end-of-period outstanding amounts. Euro area enlargements may be viewed as a special case of reclassification. |
| --- | --- |

1.

| 2. | NCBs report statistical information on reclassification adjustments, as specified in this Guideline, using statistical information directly reported by the reporting population, supervisory information, plausibility checks, ad hoc enquiries (e.g. related to outliers), national statistical requirements, information on joiners and leavers of the reporting population and any other source available to them. NCBs identify changes in outstanding amounts that are due to reclassifications and report the net amount. A net increase in outstanding amounts due to reclassifications is entered with a positive sign, a net decrease in outstanding amounts with a negative sign. |
| --- | --- |

2.

| 3. | Estimates of reclassification adjustments may be made by NCBs, in particular when the statistical information is not readily available or of poor quality. The ECB is not expected to make ex post adjustments unless NCBs identify sharp changes due to reclassifications in the final statistical information which cannot be corrected in due time by the NCB. In this case, the ECB may make ex post adjustments in agreement with relevant NCB. |
| --- | --- |

3.

| 4. | NCBs must at least send all reclassification adjustments above EUR 50 million. This threshold helps NCBs decide whether to compile adjustments. However, where relatively detailed information is collected regardless of the threshold, it may be counterproductive for NCBs to try to apply such a threshold. This flexibility is without prejudice to the requirement for consistency within the reported statistical information for the reference period, and between different reporting frequencies (i.e. between monthly and quarterly statistical information in the case of IF). |
| --- | --- |

4.

| 5. | Within the limits of Articles 3(11), 6(6), 9(5), 12(5), 15(5) and 17(4), NCBs must correct reporting errors in the outstanding amounts data as soon as the errors are identified. Ideally, the corrections entirely remove the error from the data, especially where the error affects a single period or a limited time range. In these circumstances, there is no break in the series. However, where the error affects historical data and no correction of past data is made or is made only for a limited time range, there is a break in the series between the first period with the corrected figure and the last period containing the incorrect figure. In this case, NCBs must identify the size of the break and enter an adjustment under ‘reclassifications adjustments’. This also applies to changes of statistical definitions affecting reported data and breaks that may be due to the introduction, change or abandonment of grossing-up methods. |
| --- | --- |

5.

Section 1.2. Cases of reclassification adjustments

Changes in the composition of the reporting population

| 6. | Changes in the composition of the reporting population may give rise to the transfer of business across economic sector boundaries. Such transfers do not represent transactions and are therefore treated as an adjustment in ‘reclassifications and other adjustments’. |
| --- | --- |

6.

| 7. | An institution that joins the reporting sector may transfer business into the reporting population, whereas an institution leaving it may transfer business out of the sector. However, to the extent that the joining institution starts its business ex novo after having joined the reporting sector, this represents a financial transaction that is not removed from statistical information. Similarly, where a leaving institution decreases its activities prior to leaving the reporting sector, this is captured as a transaction in the statistical information. |
| --- | --- |

7.

| 8. | The net effect of the joiners or leavers on the aggregated assets and liabilities of the reporting sector is calculated by aggregating the first assets and liabilities reported by new entrants and the last assets and liabilities reported by the leavers and, for each item, taking the difference between the two. This net figure is entered under reclassifications adjustments. In certain circumstances, there can be an effect on the counterparties’ reporting, which must also be included in the adjustments as a change in sector. |
| --- | --- |

8.

Changes in the structure of the reporting sector

| 9. | Changes in the structure of the reporting sector arise in the context of intra-group reorganisations or mergers, acquisitions and divisions. These corporate restructuring operations typically lead to changes in the valuation of financial assets and liabilities; revaluation adjustments are entered to reflect these changes and thus allow transactions to be correctly derived. Moreover, the operations often give rise to the transfer of financial assets and liabilities from the balance sheet of one institutional unit to another (change in ownership). The boundary for treating transfers of assets as transactions is defined by the existence of two separate institutional units which act by mutual agreement. If, however, the transfers occur as a result of the creation or disappearance of an institutional unit, they must be treated as reclassifications adjustments. In particular, if a merger or acquisition leads to the disappearance of one or more institutional units, all cross-positions that existed between the merging institutions and that are netted at the time when the units cease to exist disappear from the system and reclassification adjustments must be reported accordingly. Corporate divisions are treated symmetrically. |
| --- | --- |

9.

Other cases of reclassifications adjustments

| 10. | Changes in the sector classification or residence of customers give rise to a reclassification of assets/liabilities vis-à-vis these counterparties. Such changes in classification occur for a number of reasons, e.g. because a governmental entity changes economic sector after privatisation, or because mergers/divisions alter the principal activity of corporations. Similarly, the instrument classification of assets and liabilities can change, for instance when loans become negotiable and are accordingly regarded as debt securities for statistical purposes. As these reclassifications result in changes in the reported outstanding amounts but do not represent a transaction, an adjustment must be introduced to remove their impact from the statistics. |
| --- | --- |

10.

Special case of investment funds statistics – changes in investment policy

| 11. | Changes in the IF reporting sector due to changes in investment policy (e.g. equity fund changes to mixed fund) are recorded as a financial transaction and not as a reclassification. This follows from the fact that any change in investment policy has to be agreed by the investors prior to the change and is therefore seen as an active investment decision. An NCB may deviate from this default approach and report a reclassification adjustment only if it has ex ante information that the policy change was not due to a conscious decision made by the investors. |
| --- | --- |

11.

| 12. | This treatment also applies to reporting agents moving from the Money Market Funds (MMF) reporting sector to the IF reporting sector and vice versa, following changes in investment policy. |
| --- | --- |

12.

Section 2: Revaluation adjustments due to price and exchange rate changes

Section 2.1. General description

| 13. | ‘Revaluation adjustments due to price and exchange rate changes’ reported in the context of IF, IC and PF statistics include (i) adjustments for write-offs/write-downs of loans, (ii) revaluation adjustments due to changes in prices and (iii) revaluation adjustments due to exchange rate changes. |
| --- | --- |

13.

| 14. | The adjustment for write-offs/write-downs refers to the impact of changes in the values of loans recorded on the balance sheet that are caused by the application of write-offs/write-downs of loans. |
| --- | --- |

14.

| 15. | The adjustment of the price revaluation of assets and liabilities refers to fluctuations in the valuation of assets and liabilities that arise because of a change in the price at which assets and liabilities are recorded or traded. The adjustment includes the changes that occur over time in the value of end-period outstanding amounts because of changes in the reference value at which assets and liabilities are recorded, i.e. holding gains/losses. It may also contain valuation changes that arise from transactions in assets/liabilities, i.e. realised gains/losses, taking into account divergent national practices. |
| --- | --- |

15.

| 16. | Movements in exchange rates against the euro that occur between end-period reporting dates give rise to changes in the value of foreign currency assets and liabilities when expressed in euro. As these changes represent holding gains/losses and are not financial transactions, the valuation effects need to be identified so that they can be excluded from transactions. Revaluation adjustments due to exchange rate changes may also contain valuation changes that arise from transactions in assets/liabilities, i.e. realised gains/losses, taking into account divergent national practices. |
| --- | --- |

16.

| 17. | For the purpose of submitting statistical information to the ECB, NCBs must ensure that asset and liability positions denominated in foreign currencies are translated into euro at market exchange rates prevailing on the day to which the data relate. ECB reference exchange rates must be used (3). |
| --- | --- |

17.

Section 2.2. Reporting of revaluation adjustments by NCBs

| 18. | Regulation (EU) No 1073/2013 (ECB/2013/38), Regulation (EU) No 1374/2014 (ECB/2014/50) and Regulation (EU) 2018/231 (ECB/2018/2) allow flexibility in terms of the type of statistical information needed to calculate the revaluation adjustments of assets and liabilities and the form in which these data are collected and compiled. The decision on the method is left to NCBs. |
| --- | --- |

18.

| 19. | It follows that in order to fulfil the IF, IC and PF requirements relating to “revaluation adjustments due to price and exchange rate changes” specified in Articles 3(4), 6(3) and 9(2) of this Guideline, NCBs may need to derive the adjustments from statistical information reported by the reporting population on a security-by-security or item-by-item basis or from statistical information reported directly on transactions. NCBs may also need to estimate the adjustments in respect of some of the breakdowns not reported by the reporting population because they are not considered as ‘minimum requirements’, i.e. in Table 3 of Part 3 of Annex I to Regulation (EU) No 1073/2013 (ECB/2013/38) and in Tables 3a and 3b of Part 3 of Annex I to Regulation (EU) No 1374/2014 (ECB/2014/50). |
| --- | --- |

19.

Statistical information reported on a security-by-security/item-by-item basis

| 20. | The following two options exist for deriving revaluation adjustments referred to in Articles 3(6), 6(4) and 9(3) for securities collected on a security-by-security basis:
  Option 1: reporting agents report to NCBs security-by-security statistical information that allows NCBs to derive revaluation adjustments due to price and exchange rate changes:






  — | IFs report the s-b-s statistical information required by paragraphs 1, 2 and 4 of Table 2 of Part 3 of Annex I to Regulation (EU) No 1073/2013 (ECB/2013/38); |
| --- | --- | --- |

20.

Option 1: reporting agents report to NCBs security-by-security statistical information that allows NCBs to derive revaluation adjustments due to price and exchange rate changes:

—

IFs report the s-b-s statistical information required by paragraphs 1, 2 and 4 of Table 2 of Part 3 of Annex I to Regulation (EU) No 1073/2013 (ECB/2013/38);

| — | ICs report the s-b-s statistical information required by paragraphs 1, 2 and 4 of Tables 2.1 and 2.2. of Part 3 of Annex I to Regulation (EU) No 1374/2014 (ECB/2014/50); |
| --- | --- |

—

ICs report the s-b-s statistical information required by paragraphs 1, 2 and 4 of Tables 2.1 and 2.2. of Part 3 of Annex I to Regulation (EU) No 1374/2014 (ECB/2014/50);

| — | PFs report the s-b-s statistical information required by paragraphs 1, 2 and 4 of Tables 2.1 and 2.2 of Part 3 of Annex I to Regulation (EU) 2018/231 (ECB/2018/2). |
| --- | --- |

—

PFs report the s-b-s statistical information required by paragraphs 1, 2 and 4 of Tables 2.1 and 2.2 of Part 3 of Annex I to Regulation (EU) 2018/231 (ECB/2018/2).

This information permits NCBs to obtain accurate information on the ‘revaluation adjustments due to price and exchange rate changes’ to be submitted to the ECB. Guidance on how to derive approximations in accordance with Article 3(7), 6(4) and 9(3) of this Guideline is available in the ‘Manual on investment funds statistics’ published on the ECB’s website.

Option 2: reporting agents report to NCBs transactions (i.e. the cumulated amounts of purchases and sales of securities which have occurred during the reference period) on a security-by-security basis as follows:

| — | IFs report in accordance with paragraphs 1 and 3 of Table 2 of Part 3 of Annex I to Regulation (EU) No 1073/2013 (ECB/2013/38); |
| --- | --- |

—

IFs report in accordance with paragraphs 1 and 3 of Table 2 of Part 3 of Annex I to Regulation (EU) No 1073/2013 (ECB/2013/38);

| — | ICs report in accordance with paragraphs 1 and 3 of Tables 2.1 and 2.2. of Part 3 of Annex I to Regulation (EU) No 1374/2014 (ECB/2014/50); |
| --- | --- |

—

ICs report in accordance with paragraphs 1 and 3 of Tables 2.1 and 2.2. of Part 3 of Annex I to Regulation (EU) No 1374/2014 (ECB/2014/50);

| — | PFs report in accordance with paragraphs 1 and 3 of Tables 2.1 and 2.2 of Part 3 of Annex I to Regulation (EU) 2018/231 (ECB/2018/2). |
| --- | --- |

—

PFs report in accordance with paragraphs 1 and 3 of Tables 2.1 and 2.2 of Part 3 of Annex I to Regulation (EU) 2018/231 (ECB/2018/2).

NCBs calculate the revaluation adjustments by taking the difference between end-period outstanding amounts and removing the transactions and reclassification adjustments, if any, referred to in Section 1 of Part 2 to this Annex. NCBs submit the revaluation adjustments to the ECB in accordance with this Guideline.

| 21. | NCBs may follow a similar approach for assets other than securities when they collect item-by-item statistical information. |
| --- | --- |

21.

Statistical information reported on an aggregated basis

| 22. | For assets and liabilities collected on an aggregated basis, the following three options exist for deriving revaluation adjustments due to price and exchange rate changes:
  Option 1: reporting agents report aggregated revaluation adjustments (4)

  NCBs that choose this method aggregate the revaluation adjustments reported by the reporting agents for the submission of data to the ECB.
  Option 2: reporting agents report aggregated transactions. The reporting agents accumulate transactions during the reference period and transmit the value of purchases and sales to the NCB:
  NCBs that receive statistical information on transactions calculate the revaluation adjustments by taking the difference between end-period outstanding amounts and removing the transactions and reclassification adjustments, if any, referred to in Section 1 of Part 2 to this Annex. NCBs submit the revaluation adjustment to the ECB in accordance with this Guideline.
  Option 3: NCBs derive approximations based on data provided by reporting agents. |
| --- | --- |

22.

Option 1: reporting agents report aggregated revaluation adjustments (4)

NCBs that choose this method aggregate the revaluation adjustments reported by the reporting agents for the submission of data to the ECB.

Option 2: reporting agents report aggregated transactions. The reporting agents accumulate transactions during the reference period and transmit the value of purchases and sales to the NCB:

NCBs that receive statistical information on transactions calculate the revaluation adjustments by taking the difference between end-period outstanding amounts and removing the transactions and reclassification adjustments, if any, referred to in Section 1 of Part 2 to this Annex. NCBs submit the revaluation adjustment to the ECB in accordance with this Guideline.

Option 3: NCBs derive approximations based on data provided by reporting agents.

PART 3

Special rules and adaptations

| 23. | Interest on deposits, loans and debt securities issued and held is recorded on an accrual basis and is recorded as a transaction until it is paid. The guidance on the instrument with which the accrued interest is recorded in the statistical information transmitted from NCBs to the ECB, however, differs for IF, IC, PF and FVC statistics. |
| --- | --- |

23.

| 24. | In the case of IF statistics, accrued interest on deposits/loans is recorded under ‘remaining assets’ or ‘remaining liabilities’ as appropriate. Accrued interest on debt securities held is recorded with the instrument concerned. Debt securities issued are not recorded as a separate item and are included in remaining liabilities. |
| --- | --- |

24.

| 25. | In the case of IC statistics, accrued interest is in all cases recorded with the instrument concerned. |
| --- | --- |

25.

| 26. | In the case of PF statistics, accrued interest is in all cases, on a best estimate basis, recorded with the instrument concerned. |
| --- | --- |

26.

| 27. | In the case of FVC statistics, accrued interest is in all cases recorded under ‘remaining assets’ or ‘remaining liabilities’, as appropriate. |
| --- | --- |

27.

GLOSSARY

Accepted reinsurance represents the amount of capital that the IC holds in order to meet future claims stemming from its life reinsurance obligations.

Bond funds are investment funds (IFs) primarily investing in debt securities. The criteria for classifying investment funds into bond funds are derived from the public prospectus, fund rules, instruments of incorporation, established statutes or by-laws, subscription documents or investment contracts, marketing documents, or any other statement with similar effect.

Branches are unincorporated entities, without independent legal status, wholly owned by their parent.

Central government means ‘central government’ (subsector S.1311) as defined in paragraph 2.114 of Annex A to Regulation (EU) No 549/2013.

Closed-end investment funds are IFs with a fixed number of issued shares whose shareholders have to buy or sell existing shares to enter or leave the fund.

Composite insurance corporations are insurance corporations that have been authorised to pursue both direct life and direct non-life insurance activities. In the case of insurance corporations subject to Directive 2009/138/EC of the European Parliament and of the Council (5) this covers insurance corporations covered by paragraphs 2 and 5 of Article 73 of Directive 2009/138/EC. Composite insurance corporations may in addition be authorised to pursue reinsurance activities (life and/or non-life reinsurance activities, depending on national law).

Equity funds are investment funds primarily investing in equity. The criteria for classifying investment funds into equity funds are derived from the public prospectus, fund rules, instruments of incorporation, established statutes or by-laws, subscription documents or investment contracts, marketing documents, or any other statement with similar effect.

Exchange traded funds (ETFs) means a ‘UCITS ETF’ as defined in paragraph 3 subparagraph 4 of Guideline (ESMA/2012/832) of the ESMA of 18 December 2012 on ETFs and other UCITS issues. ESMA defines a UCITS ETF as a UCITS at least one unit or share class of which is traded throughout the day on at least one regulated market or Multilateral Trading Facility with at least one market maker that takes action to ensure that the stock exchange value of its units or shares does not significantly vary from its net asset value and where applicable its Indicative Net Asset Value. For the purposes of this Guideline, non-UCITs that comply with the ESMA ETF definition should be included here.

Financial corporations engaged in lending (FCLs), classified as OFIs, are financial corporations principally specialised in asset financing for households and non-financial corporations. Corporations specialising in financial leasing, factoring, mortgage lending and consumer lending are included in this category. These financial corporations may operate under the legal form of a building society, municipal credit institution, etc.

Financial leases are contracts whereby the legal owner of a durable good (hereinafter the ‘lessor’) lends it to a third party (hereinafter the ‘lessee’) for most if not all of the economic lifetime of the good, in exchange for instalments covering the cost of the good plus an imputed interest charge. The lessee is in fact assumed to receive all of the benefits derivable from the use of the good and to incur the costs and risks associated with ownership.

Funds of funds are investment funds primarily investing in investment funds’ shares or units. The criteria for classifying investment funds into funds of funds are derived from the public prospectus, fund rules, instruments of incorporation, established statutes or by-laws, subscription documents or investment contracts, marketing documents, or any other statement with similar effect.

Hedge funds, for the purpose of this Guideline, mean any collective investment undertakings regardless of its legal structure under national laws, which apply relatively unconstrained investment strategies to achieve positive absolute returns, and whose managers, in addition to management fees, are remunerated in relation to the fund’s performance. For that purpose, hedge funds have few restrictions on the type of financial instruments in which they may invest and may therefore flexibly employ a wide variety of financial techniques, involving leverage, short-selling or any other techniques. This definition also covers funds that invest, in full or in part, in other hedge funds provided that they otherwise meet the definition. These criteria to identify hedge funds must be assessed against the public prospectus as well as fund rules, statutes or by-laws, subscription documents or investment contracts, marketing documents or any other statement with similar effect in respect of the fund.

Insurance-linked securitisations are securitisations where there is a transfer of insurance policies achieved either by the transfer of legal title or beneficial interest to an FVC, or there is a transfer of insurance risks from an insurance or reinsurance undertaking to an FVC which fully funds its exposure to such risks through the issuance of financing instruments, and the repayment rights of the investors in those financing instruments are subordinated to the reinsurance obligations of the FVC.

Life insurance corporations are insurance corporations that have been authorised to pursue direct life insurance activities, but have not been authorised to pursue direct non-life insurance activities. Life insurance corporations may in addition be authorised to pursue reinsurance activities (life and/or non-life reinsurance activities, depending on national law).

Mixed funds are investment funds investing in both equity and bonds with no prevailing policy in favour of one or the other instrument. The criteria for classifying investment funds into mixed funds are derived from the public prospectus, fund rules, instruments of incorporation, established statutes or by-laws, subscription documents or investment contracts, marketing documents, or any other statement with similar effect.

Non-life insurance corporations are insurance corporations that have been authorised to pursue direct non-life insurance activities, but have not been authorised to pursue direct life insurance activities. Non-life insurance corporations may also be authorised to pursue reinsurance activities (life and/or non-life reinsurance activities, depending on national law).

Open-end investment funds are investment funds whose units or shares are, at the request of the holders, repurchased or redeemed directly or indirectly out of the undertaking’s assets.

Other funds are investment funds other than bond funds, equity funds, mixed funds, real estate funds or hedge funds.

Private equity funds (PEFs) are unleveraged investment funds that predominantly invest in equity instruments and instruments that are economically similar to equity instruments issued by unlisted companies. A sub-category of PEFs are venture capital funds (VCFs), which invest in start-up companies. PEFs (including VCFs) are normally constituted as closed-end funds or as limited partnerships managed by a private equity company (PEC) or venture capital company (VCC) in the case of VCFs. While PEFs (including VCFs) are classified as investment funds in line with Article 1 of Regulation (EU) No 1073/2013 (ECB/2013/38), PECs and VCCs are classified as financial auxiliaries (ESA 2010 category S.126) if they solely manage the assets of PEFs and VCFs; and as other financial intermediaries (ESA 2010 category S.125) if they invest on their own account in private equity.

Real estate funds are IFs primarily investing in real estate. The criteria for classifying investment funds into real estate funds are derived from the public prospectus, fund rules, instruments of incorporation, established statutes or by-laws, subscription documents or investment contracts, marketing documents, or any other statement with similar effect.

Reconciliation reserves means reserves (such as retained earnings) as defined in Annex II of Commission Implementing Regulation (EU) 2015/2450 (6). It results mainly from differences between accounting valuation and valuation referred to in Article 75 of Directive 2009/138/EC.

Reinsurance corporations are insurance corporations that have been authorised to pursue reinsurance activities but have not been authorised to pursue any direct insurance activities. Reinsurance activities may include life reinsurance activity, non-life reinsurance activity or a combination of life and non-life reinsurance activities.

Security and derivative dealers (SDDs) classified as OFIs are financial corporations authorised to provide investment services to third parties by investing in financial instruments on their own account as their business and principally engaged in the following financial intermediation activities:

| (a) | trading on their own account and/or risk, as ‘securities and derivatives dealers’, in new or outstanding financial instruments through the acquisition and sale of those financial instruments for the exclusive purpose of benefiting from the margin between the acquisition and sale price. This also includes market-making activities; |
| --- | --- |

(a)

trading on their own account and/or risk, as ‘securities and derivatives dealers’, in new or outstanding financial instruments through the acquisition and sale of those financial instruments for the exclusive purpose of benefiting from the margin between the acquisition and sale price. This also includes market-making activities;

| (b) | underwriting financial instruments and/or placing financial instruments on a firm commitment basis; |
| --- | --- |

(b)

underwriting financial instruments and/or placing financial instruments on a firm commitment basis;

| (c) | assisting firms in issuing new financial instruments through the placement of new financial instruments involving either a firm underwriting commitment or standby commitment to issuers of new issues. |
| --- | --- |

(c)

assisting firms in issuing new financial instruments through the placement of new financial instruments involving either a firm underwriting commitment or standby commitment to issuers of new issues.

Specialised financial corporations (subdivision of subsector S.125) means ‘specialised financial corporation’ as defined in paragraph 2.93 of Annex A to Regulation (EU) No 549/2013;

Subsidiaries are separate incorporated entities in which another entity has a majority or full participation.

Synthetic securitisations are securitisations where there is a transfer of credit risk of an asset or pool of assets achieved by the use of credit derivatives, guarantees or any similar mechanism.

Traditional securitisations are securitisations where there is a transfer of credit risk of an asset or pool of assets achieved either by the transfer of legal title or beneficial interest of the assets being securitised or through sub-participation.

Undertakings for Collective Investments in Transferable Securities (UCITS) means investment funds that have been established in accordance with Directive 2009/65/EC of the European Parliament and of the Council (7).

---

(1)  Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).

(2)  The category ‘revaluation adjustments due to price and exchange rate changes’ includes write-offs/write-downs on loans.

(3)  See the ECB’s press release of 8 July 1998‘Setting-up of common market standards’, available on the ECB’s website at www.ecb.europa.eu

(4)  In the case of IF statistics and in accordance with Annex III to Regulation (EU) No 1073/2013 (ECB/2013/38), NCBs either collect the data on revaluations due to price and exchange rate changes from IFs or, alternatively, they collect only the data on revaluations due to price changes and the necessary data which cover, at a minimum, a currency breakdown into British pounds, US dollars, Japanese yen and Swiss francs, in order to derive the revaluations due to exchange rate changes.

(5)  Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (OJ L 335, 17.12.2009, p. 1).

(6)  Commission Implementing Regulation (EU) 2015/2450 of 2 December 2015 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council (OJ L 347 31.12.2015, p. 1)

(7)  Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ L 302, 17.11.2009, p. 32).

---

| 11.6.2021 | EN | Official Journal of the European Union | L 208/98 |
| --- | --- | --- | --- |

11.6.2021

EN

Official Journal of the European Union

L 208/98

---

GUIDELINE (EU) 2021/832 OF THE EUROPEAN CENTRAL BANK

of 26 March 2021

on reporting requirements on payments statistics (ECB/2021/13)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 127(2) thereof,

Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1, 12.1 and 14.3 thereof,

Whereas:

| (1) | The European Central Bank (ECB) requires the collection and reporting of statistical information on payments and on payment systems in order to fulfil its tasks under the Treaty to promote the smooth operation of payment systems in the Union and the smooth conduct of policies relating to the prudential supervision of credit institutions and the stability of the financial system. |
| --- | --- |

(1)

The European Central Bank (ECB) requires the collection and reporting of statistical information on payments and on payment systems in order to fulfil its tasks under the Treaty to promote the smooth operation of payment systems in the Union and the smooth conduct of policies relating to the prudential supervision of credit institutions and the stability of the financial system.

| (2) | In order for the ECB to effectively identify and monitor developments in the payments systems and payments markets within Member States and monitor their degree of integration, the statistical information reported to the ECB should be both Member State-specific and comparative. It is also necessary to lay down common rules for treatment and reporting of that information. |
| --- | --- |

(2)

In order for the ECB to effectively identify and monitor developments in the payments systems and payments markets within Member States and monitor their degree of integration, the statistical information reported to the ECB should be both Member State-specific and comparative. It is also necessary to lay down common rules for treatment and reporting of that information.

| (3) | It is important to ensure that those rules do not impose an unreasonable reporting burden on national central banks (NCBs). NCBs should therefore report statistical information to the ECB using the statistical information collected pursuant to Regulation (EU) No 1409/2013 of the European Central Bank (ECB/2013/43) (1) and with the same frequency as provided for under that Regulation. NCBs should also be required to report statistical information available to them at a national level. |
| --- | --- |

(3)

It is important to ensure that those rules do not impose an unreasonable reporting burden on national central banks (NCBs). NCBs should therefore report statistical information to the ECB using the statistical information collected pursuant to Regulation (EU) No 1409/2013 of the European Central Bank (ECB/2013/43) (1) and with the same frequency as provided for under that Regulation. NCBs should also be required to report statistical information available to them at a national level.

| (4) | The definitions in Regulation (EU) No 1409/2013 (ECB/2013/43) are also relevant for the purposes of reporting pursuant to this Guideline and should therefore apply. |
| --- | --- |

(4)

The definitions in Regulation (EU) No 1409/2013 (ECB/2013/43) are also relevant for the purposes of reporting pursuant to this Guideline and should therefore apply.

| (5) | With the aim of ensuring that the payments statistics reported to the ECB are representative of the entire reporting population, common rules should be set for grossing up where reporting agents have been granted derogations from certain reporting requirements in accordance with Article 4 of Regulation (EU) No 1409/2013 (ECB/2013/43). |
| --- | --- |

(5)

With the aim of ensuring that the payments statistics reported to the ECB are representative of the entire reporting population, common rules should be set for grossing up where reporting agents have been granted derogations from certain reporting requirements in accordance with Article 4 of Regulation (EU) No 1409/2013 (ECB/2013/43).

| (6) | The ECB maintains the Register of Institutions and Affiliates Data (hereinafter ‘RIAD’), a central repository of reference data on institutional units relevant for statistical purposes. A list of payments statistics relevant institutions (hereinafter ‘PSRI’) is stored in RIAD in accordance with Guideline (EU) 2018/876 of the European Central Bank (ECB/2018/16) (2). It is appropriate to obtain statistical information on PSRI directly from RIAD. |
| --- | --- |

(6)

The ECB maintains the Register of Institutions and Affiliates Data (hereinafter ‘RIAD’), a central repository of reference data on institutional units relevant for statistical purposes. A list of payments statistics relevant institutions (hereinafter ‘PSRI’) is stored in RIAD in accordance with Guideline (EU) 2018/876 of the European Central Bank (ECB/2018/16) (2). It is appropriate to obtain statistical information on PSRI directly from RIAD.

| (7) | In order for the ECB to perform its tasks, it is appropriate to provide that NCBs report the required information by a specified date. |
| --- | --- |

(7)

In order for the ECB to perform its tasks, it is appropriate to provide that NCBs report the required information by a specified date.

| (8) | Article 5 of the Statute of the European System of Central Banks and of the European Central Bank, together with Article 4(3) of the Treaty on European Union, implies that non-euro area Member States which plan to adopt the euro should design and implement measures for the collection of the statistical information needed to fulfil the ECB’s statistical reporting requirements in preparation for such adoption of the euro. Accordingly, the application of this Guideline may be extended to apply to the NCBs of non-euro area Member States for a defined reference period. In addition, for the purposes of enabling the ECB to obtain a comprehensive overview of the statistical information collected and to carry out relevant analysis, the NCBs of non-euro area Member States that adopt the euro should be required to provide the ECB with statistical information covering a specified period prior to their adoption of the euro. |
| --- | --- |

(8)

Article 5 of the Statute of the European System of Central Banks and of the European Central Bank, together with Article 4(3) of the Treaty on European Union, implies that non-euro area Member States which plan to adopt the euro should design and implement measures for the collection of the statistical information needed to fulfil the ECB’s statistical reporting requirements in preparation for such adoption of the euro. Accordingly, the application of this Guideline may be extended to apply to the NCBs of non-euro area Member States for a defined reference period. In addition, for the purposes of enabling the ECB to obtain a comprehensive overview of the statistical information collected and to carry out relevant analysis, the NCBs of non-euro area Member States that adopt the euro should be required to provide the ECB with statistical information covering a specified period prior to their adoption of the euro.

| (9) | In order to ensure the accuracy and quality of the statistical information collected by the ECB, it is necessary for the ECB to provide for rules on the monitoring, verification and, where appropriate, the revision of statistical information reported by NCBs. For the same reasons, NCBs should provide explanations to the ECB, whenever necessary and upon request by the ECB, on the statistical information reported, particularly with regard to any deviations from the reporting requirements which may impact that statistical information or its quality. |
| --- | --- |

(9)

In order to ensure the accuracy and quality of the statistical information collected by the ECB, it is necessary for the ECB to provide for rules on the monitoring, verification and, where appropriate, the revision of statistical information reported by NCBs. For the same reasons, NCBs should provide explanations to the ECB, whenever necessary and upon request by the ECB, on the statistical information reported, particularly with regard to any deviations from the reporting requirements which may impact that statistical information or its quality.

| (10) | It is appropriate to provide for a common method of transmission of statistical information reported to the ECB for all NCBs. Accordingly, a harmonised electronic transmission format should be agreed and specified by the European System of Central Banks (ESCB). |
| --- | --- |

(10)

It is appropriate to provide for a common method of transmission of statistical information reported to the ECB for all NCBs. Accordingly, a harmonised electronic transmission format should be agreed and specified by the European System of Central Banks (ESCB).

| (11) | It is necessary to set up a procedure to carry out technical amendments to the Annex to this Guideline in an effective manner, provided that such amendments neither change the underlying conceptual framework nor increase the reporting burden. Account should be taken of the views of the Statistics Committee of the ESCB when following this procedure. Such technical amendments to the Annex to this Guideline should be proposed through the Statistics Committee. |
| --- | --- |

(11)

It is necessary to set up a procedure to carry out technical amendments to the Annex to this Guideline in an effective manner, provided that such amendments neither change the underlying conceptual framework nor increase the reporting burden. Account should be taken of the views of the Statistics Committee of the ESCB when following this procedure. Such technical amendments to the Annex to this Guideline should be proposed through the Statistics Committee.

| (12) | It is necessary to provide for a transitional provision for reporting to the ECB of statistical information for the reference period 2021 in order to ensure that there is no break in the reporting of statistical information. |
| --- | --- |

(12)

It is necessary to provide for a transitional provision for reporting to the ECB of statistical information for the reference period 2021 in order to ensure that there is no break in the reporting of statistical information.

| (13) | For reasons of legal certainty, NCBs should comply with this Guideline from the same date as referred to in Article 2 of Guideline (EU) 2021/835 ECB/2021/16 of the European Central Bank (3), |
| --- | --- |

(13)

For reasons of legal certainty, NCBs should comply with this Guideline from the same date as referred to in Article 2 of Guideline (EU) 2021/835 ECB/2021/16 of the European Central Bank (3),

HAS ADOPTED THIS GUIDELINE:

Article 1

Subject matter

This Guideline establishes the reporting requirements for NCBs on payments statistics to be reported to the ECB. In particular, this Guideline specifies the statistical information to be reported to the ECB, the treatment of that statistical information, as well as the frequency and timing of that reporting and the standards to be applied to that reporting.

Article 2

Definitions

For the purposes of this Guideline, the following definitions apply:

| (a) | the definitions in Article 1 of Regulation (EU) No 1409/2013 (ECB/2013/43), where relevant; |
| --- | --- |

(a)

the definitions in Article 1 of Regulation (EU) No 1409/2013 (ECB/2013/43), where relevant;

| (b) | the definitions in Annex II to Regulation (EU) No 1409/2013 (ECB/2013/43), where relevant. |
| --- | --- |

(b)

the definitions in Annex II to Regulation (EU) No 1409/2013 (ECB/2013/43), where relevant.

The following definition also applies:

‘statistical information’ means ‘statistical information’ as defined in Article 1(11) of Council Regulation (EC) No 2533/98 (4).

Article 3

Statistical information to be reported on payments statistics

1.   NCBs shall report to the ECB the statistical information set out in Annex III to Regulation (EU) No 1409/2013 (ECB/2013/43) on an aggregated basis at national level.

2.   NCBs shall report to the ECB the statistical information set out in the Annex to this Guideline on an aggregated basis at national level.

3.   For the purposes of paragraph 1, where NCBs grant derogations to reporting agents in accordance with Article 4 of Regulation (EU) No 1409/2013 (ECB/2013/43), NCBs shall gross up to 100 % coverage ensuring that the required statistical information referred to in Article 3(1) of that Regulation is reported.

4.   Where the statistical information referred to in paragraph 2 is not available or cannot be reported by NCBs, NCBs shall:

| (a) | request additional information from reporting agents; or |
| --- | --- |

(a)

request additional information from reporting agents; or

| (b) | use provisional data; or |
| --- | --- |

(b)

use provisional data; or

| (c) | use estimates, the methodology of which shall be defined by each NCB reflecting national specificities. |
| --- | --- |

(c)

use estimates, the methodology of which shall be defined by each NCB reflecting national specificities.

For the purposes of this paragraph, NCBs shall provide explanations to the ECB justifying the approach used.

Article 4

Timeliness

1.   NCBs shall report the statistical information referred to in Article 3(1) of this Guideline in accordance with Article 6 of Regulation (EU) No 1409/2013 (ECB/2013/43).

2.   NCBs shall report the statistical information referred to in Article 3(2) on a semi-annual basis as specified in the relevant table of the Annex to this Guideline and as follows:

| (a) | for reporting on a semi-annual basis of the statistical information relating to the period January to June, by close of business on the last working day of November following the end of the first half of the year to which it relates; |
| --- | --- |

(a)

for reporting on a semi-annual basis of the statistical information relating to the period January to June, by close of business on the last working day of November following the end of the first half of the year to which it relates;

| (b) | for reporting on a semi-annual basis of the statistical information relating to the period July to December, by close of business on the last working day of May following the end of the second half of the year to which it relates; |
| --- | --- |

(b)

for reporting on a semi-annual basis of the statistical information relating to the period July to December, by close of business on the last working day of May following the end of the second half of the year to which it relates;

| (c) | for reporting on a semi-annual basis with a quarterly breakdown, paragraphs (a) and (b) apply. |
| --- | --- |

(c)

for reporting on a semi-annual basis with a quarterly breakdown, paragraphs (a) and (b) apply.

3.   By the end of September each year, the ECB shall communicate the exact transmission dates to NCBs in the form of a reporting calendar for the following year.

Article 5

Back data reporting requirements in the event of adoption of the euro

1.   Where a Member State whose currency is not the euro (hereinafter the ‘non-euro area Member States’) adopts the euro following the entry into force of this Guideline, the NCB of that Member State shall report to the ECB the statistical information on payments statistics for five years prior to the Member State’s adoption of the euro and only since the accession to the Union of that Member State.

2.   NCBs shall compile the statistical information referred to in paragraph 1 as if the Member State was part of the euro area throughout all reference periods. For this purpose, NCBs may use statistical information reported to the ECB before the Member State’s adoption of the euro in accordance with the reporting schemes adapted by the ECB for non-euro area Member States. NCBs shall report statistical information in accordance with the requirements and templates which were applicable to euro area Member States in the respective reference periods unless the ECB and NCB agree, with due consideration of the NCB’s reporting burden, to exclude some statistical information.

Article 6

Verification

1.   Without prejudice to Regulation (EC) No 2533/98 and Regulation (EU) No 1409/2013 (ECB/2013/43), NCBs shall monitor and ensure the quality and reliability of the statistical information reported to the ECB pursuant to Article 3. In particular, NCBs shall verify both of the following:

| (a) | that the information reported pursuant to this Guideline satisfies the validation rules provided and maintained by the ECB; |
| --- | --- |

(a)

that the information reported pursuant to this Guideline satisfies the validation rules provided and maintained by the ECB;

| (b) | the consistency between the quarterly and semi-annual statistical information reported pursuant to Article 3. |
| --- | --- |

(b)

the consistency between the quarterly and semi-annual statistical information reported pursuant to Article 3.

2.   Where NCBs identify any discrepancies pursuant to the verifications conducted in accordance with this Article, they shall provide the ECB with the results of the verifications without undue delay.

Article 7

Revisions

1.   Where necessary, NCBs shall revise the statistical information reported pursuant to Article 3 referring to the previous reporting reference period while ensuring the consistency between the statistical information reported with different frequencies, including where such consistency requires revisions to other reporting reference periods (ordinary revisions). NCBs shall report any ordinary revisions during regular reporting.

2.   Where necessary, NCBs shall revise statistical information reported pursuant to Article 3 which are not ordinary revisions (exceptional revisions) at any time with prior approval by the ECB and shall provide explanations when reporting such revisions.

Article 8

Explanatory notes

Where necessary, NCBs shall provide explanations to the ECB on deviations from the reporting requirements due to national specificities and structural breaks in detail, including the impact on that statistical information. NCBs shall also provide such explanations upon request by the ECB.

Article 9

Transmission

1.   NCBs shall transmit the statistical information to be reported pursuant to this Guideline electronically, using the means specified by the ECB. The statistical message format developed for this electronic exchange of statistical information shall be the format agreed by the ESCB.

2.   Where paragraph 1 does not apply, NCBs may use other means of transmitting statistical information with the ECB’s prior consent.

Article 10

Simplified amendment procedure

Taking account of the views of the Statistics Committee, the ECB’s Executive Board shall make any necessary technical amendments to the Annex to this Guideline provided that such amendments neither change the underlying conceptual framework nor affect the reporting burden on reporting agents in Member States. The Executive Board shall inform the Governing Council of any such amendment without undue delay.

Article 11

First reporting

1.   First reporting for quarterly statistical information to be reported pursuant to this Guideline shall begin with statistical information for the first quarter of 2022.

2.   First reporting for semi-annual statistical information with a quarterly breakdown to be reported pursuant to this Guideline shall begin with statistical information for the first and second quarter of 2022.

3.   First reporting for semi-annual statistical information to be reported pursuant to this Guideline shall begin with statistical information for the first half year of 2022.

4.   First reporting for annual statistical information with a half-yearly breakdown to be reported pursuant to this Guideline shall begin with statistical information for the first and second half year of 2022.

Article 12

Transitional provision

For the reference period 2021, NCBs shall report to the ECB the following:

| (a) | the annual statistical information as set out in Regulation (EU) No 1409/2013 as applicable on 31 December 2021; |
| --- | --- |

(a)

the annual statistical information as set out in Regulation (EU) No 1409/2013 as applicable on 31 December 2021;

| (b) | the annual statistical information as set out in Article 18 of Guideline ECB/2014/15 and Part 16 of Annex II to that Guideline as applicable on 31 December 2021. |
| --- | --- |

(b)

the annual statistical information as set out in Article 18 of Guideline ECB/2014/15 and Part 16 of Annex II to that Guideline as applicable on 31 December 2021.

Article 13

Taking effect

1.   This Guideline shall take effect on the day of its notification to the national central banks of the Member States whose currency is the euro.

2.   The national central banks of the Member States whose currency is the euro and the ECB shall comply with this Guideline from 1 February 2022.

Article 14

Addressees

This Guideline is addressed to all Eurosystem central banks.

Done at Frankfurt am Main, 26 March 2021.

For the Governing Council of the ECB

The President of the ECB

Christine LAGARDE

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(1)  Regulation (EU) No 1409/2013 of the European Central Bank of 28 November 2013 on payments statistics (ECB/2013/43) (OJ L 352, 24.12.2013, p. 18).

1

(2)  Guideline (EU) 2018/876 of the European Central Bank of 1 June 2018 on the Register of Institutions and Affiliates Data (ECB/2018/16) (OJ L 154, 18.6.2018, p. 3).

2

(3)  Guideline (EU) 2021/835 of the European Central Bank of 26 March 2021 repealing Guideline ECB/2014/15 on monetary and financial statistics (ECB/2021/16) (see page 335 of this Official Journal).

3

(4)  Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank (OJ L 318, 27.11.1998, p. 8).

4

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ANNEX

Cells highlighted in grey represent the reporting requirements. For those indicators for which a definition is not provided in the Regulation (EU) No 1409/2013 (ECB/2013/43), a definition is included below the relevant table of this Annex. Statistical information to be reported under Article 3 of this Guideline should be reported irrespective of the actual existence of the underlying phenomenon and even when they are zero. ‘-’ with an observation status M is used to indicate that the phenomenon does not exist.

Table A is reported on a semi-annual basis and where indicated, with a quarterly breakdown. Table A complements Table 1 of Annex III to Regulation (EU) No 1409/2013 (ECB/2013/43). Statistical information on the intraday borrowing in euro from the central bank refers to the ‘average for the last reserve maintenance period’. Other stock data reported in Table A refers to end-of-period figures.

Table A

Institutions offering payment services to non-MFIs

| (end of period, number in actual units, value in EUR millions, Geo 0) |
| --- |
| | Number | Value |
| Central bank | | |
| Number of offices | | |
| Number of overnight deposits | | |
| | | |
| Credit institutions | | |
| Settlement media used by credit institutions | | |
| Overnight deposits in euro held at other credit institutions (quarterly) | | |
| Intraday borrowing in euro from the central bank (average for last reserve maintenance period) | | |
| Credit institutions legally incorporated in the reporting country | | |
| Number of offices | | |
| Value of overnight deposits held by non-MFIs (quarterly) | | |
| Branches of euro area-based credit institutions | | |
| Number of offices | | |
| Value of overnight deposits held by non-MFIs (quarterly) | | |
| Branches of EEA-based credit institutions outside the euro area | | |
| Number of offices | | |
| Value of overnight deposits held by non-MFIs (quarterly) | | |
| Branches of non-EEA-based credit institutions | | |
| Number of offices | | |
| Value of overnight deposits held by non-MFIs (quarterly) | | |
| | | |
| Electronic money institutions | | |
| Number of institutions | | |
| Outstanding value on e-money storages | | |
| Of which: | | |
| issued by electronic money institutions that are MFIs | | |
| | | |
| Payment institutions | | |
| Number of institutions | | |
| Of which: | | |
| PISP | | |
| AISP | | |
| Number of offices | | |
| | | |
| Other PSPs and e-money issuers | | |
| Number of institutions | | |
| Number of offices | | |
| Number of overnight deposits held by non-MFIs | | |
| Value of overnight deposits held by non-MFIs (quarterly) | | |
| | | |
| Total number of payment institutions operating in the country on a cross-border basis | | |
| Of which: | | |
| Number of payment institutions providing services through an established branch | | |
| Number of payment institutions providing services through an agent | | |
| Number of payment institutions providing services neither establishing a branch nor through an agent | | |

(end of period, number in actual units, value in EUR millions, Geo 0)

Number

Value

Central bank

Number of offices

Number of overnight deposits

Credit institutions

Settlement media used by credit institutions

Overnight deposits in euro held at other credit institutions (quarterly)

Intraday borrowing in euro from the central bank (average for last reserve maintenance period)

Credit institutions legally incorporated in the reporting country

Number of offices

Value of overnight deposits held by non-MFIs (quarterly)

Branches of euro area-based credit institutions

Number of offices

Value of overnight deposits held by non-MFIs (quarterly)

Branches of EEA-based credit institutions outside the euro area

Number of offices

Value of overnight deposits held by non-MFIs (quarterly)

Branches of non-EEA-based credit institutions

Number of offices

Value of overnight deposits held by non-MFIs (quarterly)

Electronic money institutions

Number of institutions

Outstanding value on e-money storages

Of which:

issued by electronic money institutions that are MFIs

Payment institutions

Number of institutions

Of which:

PISP

AISP

Number of offices

Other PSPs and e-money issuers

Number of institutions

Number of offices

Number of overnight deposits held by non-MFIs

Value of overnight deposits held by non-MFIs (quarterly)

Total number of payment institutions operating in the country on a cross-border basis

Of which:

Number of payment institutions providing services through an established branch

Number of payment institutions providing services through an agent

Number of payment institutions providing services neither establishing a branch nor through an agent

Number of offices - number of places of business in the reporting country. Each place of business set up in the same reporting country is counted separately. Only those offices (regardless of their size and operating hours) that provide payment services with cashless clearing and settlement are included, while mobile offices are not included. The head office of the institution is counted as an office if it offers payment services with cashless clearing and settlement.

Settlement media used by credit institutions - assets or claims on assets that can be used by credit institutions for payments.

Intraday borrowing in euro from the central bank (average for last reserve maintenance period) - total value of credit extended by the central bank to credit institutions and reimbursed within a period of less than one business day. This is the average of the daily maximum value of simultaneous and actual intraday overdraft positions or drawings on intraday credit facilities during the day for all credit institutions taken together. All days in the maintenance period, including weekends and bank holidays, are considered in the average.

Branch of a euro area-based credit institution - a branch (located in the reporting country) of a credit institution legally incorporated outside the reporting country but within the euro area.

Branch of a non-EEA-based credit institution - a branch (located in the reporting country) of a credit institution legally incorporated in a non-EEA-based country outside the reporting country and outside the EEA.

Branch of an EEA-based credit institution (outside the euro area) - a branch (located in the reporting country) of a credit institution legally incorporated in an EEA country outside the reporting country and outside the euro area.

Outstanding value on e-money storages issued by electronic money institutions that are MFIs - value of electronic money issued by electronic money institutions whose principal activity is financial intermediation in the form of issuing electronic money, and which are therefore included in the MFI sector.

Payment institutions operating in the country on a cross-border basis - payment institutions located outside the reporting country but operating in the reporting country through an established branch, an agent or by remote access.

Table B is reported on a semi-annual basis. Table B complements Table 7 of Annex III to Regulation (EU) No 1409/2013 (ECB/2013/43). The number of participants refers to end-of-period figures.

Table B

Participation in selected payment systems: TARGET2

| (end of period, original units, Geo 1) |
| --- |
| | Number |
| TARGET2 component system | |
| Number of participants | |
| Direct participants | |
| Credit institutions | |
| Central bank | |
| Other direct participants | |
| General Government | |
| Clearing and settlement organisations | |
| Other financial institutions | |
| Others | |
| Indirect participants | |

(end of period, original units, Geo 1)

Number

TARGET2 component system

Number of participants

Direct participants

Credit institutions

Central bank

Other direct participants

General Government

Clearing and settlement organisations

Other financial institutions

Others

Indirect participants

Target2 component system - ‘TARGET2 Component system’ as defined in Article 2(2) of Guideline ECB/2012/27 of the European Central Bank (1).

Table C is reported on a semi-annual basis. Table C complements Table 8 of Annex III to Regulation (EU) No 1409/2013 (ECB/2013/43). Payment transactions are reported as gross flows, i.e. totals, for the period. The information is reported with a Geo0, Geo1 or Geo2 breakdown, as indicated in the table.

Table C

Payments processed by selected payment systems: TARGET2

| (total for the period; number of transactions in millions; value of transactions in EUR millions) |
| --- |
| | Sent |
| | Number | Value |
| TARGET2 component system | | |
| Credit transfers and direct debits | Geo 1 | Geo 1 |
| Within the same TARGET2 component system | Geo 0 | Geo 0 |
| To another TARGET2 component system | Geo 2 | Geo 2 |
| To a euro area TARGET2 component system | Geo 2 | Geo 2 |
| To a non-euro area TARGET2 component system | Geo 2 | Geo 2 |
| Of which | | |
| TIPS | Geo 1 | Geo 1 |
| | | |
| Concentration ratio | Geo 1 | Geo 1 |

(total for the period; number of transactions in millions; value of transactions in EUR millions)

Sent

Number

Value

TARGET2 component system

Credit transfers and direct debits

Geo 1

Geo 1

Within the same TARGET2 component system

Geo 0

Geo 0

To another TARGET2 component system

Geo 2

Geo 2

To a euro area TARGET2 component system

Geo 2

Geo 2

To a non-euro area TARGET2 component system

Geo 2

Geo 2

Of which

TIPS

Geo 1

Geo 1

Concentration ratio

Geo 1

Geo 1

For TARGET2 the definition of ‘cross border’ is based on the location of the component and not of the participant, as is the case for the other payment systems.

TIPS - ‘TARGET instant payment settlement’ service as defined in Article 1 of Annex II to Guideline ECB/2012/27.

Table D is reported on a semi-annual basis and with a Geo3 breakdown unless otherwise indicated. Payment transactions are reported as gross flows, i.e. totals, for the period.

Table D

Activities of PSPs per type of payment service

| (total for the period; number of transactions in millions; value of transactions in EUR millions, Geo 3) |
| --- |
| | Sent |
| | Number | Value |
| Credit transfers | | |
| Credit institutions | | |
| E-money institutions | | |
| Post office giro institutions | | |
| Payment institutions | | |
| Public authorities: i) ECB and NCBs and ii) Member States or local authorities | | |
| | | |
| Direct debits | | |
| Credit institutions | | |
| E-money institutions | | |
| Post office giro institutions | | |
| Payment institutions | | |
| Public authorities: i) ECB and NCBs and ii) Member States or local authorities | | |
| | | |
| Card-based payment transactions (except cards with an e-money function only)
   (2) | | |
| Credit institutions | | |
| E-money institutions | | |
| Post office giro institutions | | |
| Payment institutions | | |
| Public authorities: i) ECB and NCBs and ii) Member States or local authorities | | |
| | | |
| E-money payment transactions with e-money issued by resident PSPs | | |
| With cards on which e-money can be stored directly | | |
| Credit institutions | | |
| E-money institutions | | |
| Post office giro institutions | | |
| Payment institutions | | |
| Public authorities: i) ECB and NCBs and ii) Member States or local authorities | | |
| With e-money accounts (transactions initiated through a card) | | |
| Credit institutions | | |
| E-money institutions | | |
| Post office giro institutions | | |
| Payment institutions | | |
| Public authorities: i) ECB and NCBs and ii) Member States or local authorities | | |
| With e-money accounts (account-to-account transactions) | | |
| Credit institutions | | |
| E-money institutions | | |
| Post office giro institutions | | |
| Payment institutions | | |
| Public authorities: i) ECB and NCBs and ii) Member States or local authorities | | |
| | | |
| OTC cash deposits
   (3) | | |
| Credit institutions | Geo 1 | Geo 1 |
| E-money institutions | Geo 1 | Geo 1 |
| Post office giro institutions | Geo 1 | Geo 1 |
| Payment institutions | Geo 1 | Geo 1 |
| Public authorities: i) ECB and NCBs and ii) Member States or local authorities | Geo 1 | Geo 1 |
| | | |
| OTC cash withdrawals | | |
| Credit institutions | Geo 1 | Geo 1 |
| E-money institutions | Geo 1 | Geo 1 |
| Post office giro institutions | Geo 1 | Geo 1 |
| Payment institutions | Geo 1 | Geo 1 |
| Public authorities: i) ECB and NCBs and ii) Member States or local authorities | Geo 1 | Geo 1 |
| | | |
| Money remittance | | |
| Credit institutions | | |
| E-money institutions | | |
| Post office giro institutions | | |
| Payment institutions | | |
| Public authorities: i) ECB and NCBs and ii) Member States or local authorities | | |

(total for the period; number of transactions in millions; value of transactions in EUR millions, Geo 3)

Sent

Number

Value

Credit transfers

Credit institutions

E-money institutions

Post office giro institutions

Payment institutions

Public authorities: i) ECB and NCBs and ii) Member States or local authorities

Direct debits

Credit institutions

E-money institutions

Post office giro institutions

Payment institutions

Public authorities: i) ECB and NCBs and ii) Member States or local authorities

Card-based payment transactions (except cards with an e-money function only)
   (2)

Credit institutions

E-money institutions

Post office giro institutions

Payment institutions

Public authorities: i) ECB and NCBs and ii) Member States or local authorities

E-money payment transactions with e-money issued by resident PSPs

With cards on which e-money can be stored directly

Credit institutions

E-money institutions

Post office giro institutions

Payment institutions

Public authorities: i) ECB and NCBs and ii) Member States or local authorities

With e-money accounts (transactions initiated through a card)

Credit institutions

E-money institutions

Post office giro institutions

Payment institutions

Public authorities: i) ECB and NCBs and ii) Member States or local authorities

With e-money accounts (account-to-account transactions)

Credit institutions

E-money institutions

Post office giro institutions

Payment institutions

Public authorities: i) ECB and NCBs and ii) Member States or local authorities

OTC cash deposits
   (3)

Credit institutions

Geo 1

Geo 1

E-money institutions

Geo 1

Geo 1

Post office giro institutions

Geo 1

Geo 1

Payment institutions

Geo 1

Geo 1

Public authorities: i) ECB and NCBs and ii) Member States or local authorities

Geo 1

Geo 1

OTC cash withdrawals

Credit institutions

Geo 1

Geo 1

E-money institutions

Geo 1

Geo 1

Post office giro institutions

Geo 1

Geo 1

Payment institutions

Geo 1

Geo 1

Public authorities: i) ECB and NCBs and ii) Member States or local authorities

Geo 1

Geo 1

Money remittance

Credit institutions

E-money institutions

Post office giro institutions

Payment institutions

Public authorities: i) ECB and NCBs and ii) Member States or local authorities

The required geographical breakdown applies the classifications used in Regulation (EU) No 1409/2013 (ECB/2013/43) while also including the geographical breakdown “Geo 2” which refers to cross-border transactions only. The geographical breakdowns are:

Geographical breakdowns

| Geo 0 | Geo 1 | Geo 2 | Geo 3 |
| --- | --- | --- | --- |
| Domestic | Domestic and cross-border combined | Cross-border | Domestic
  Single country breakdowns for each EEA member
  Cross-border outside the EEA |

Geo 0

Geo 1

Geo 2

Geo 3

Domestic

Domestic and cross-border combined

Cross-border

Domestic

Single country breakdowns for each EEA member

Cross-border outside the EEA

---

(1)  Guideline ECB/2012/27 of the European Central Bank of 5 December 2012 on a Trans-European Automated Real-time Gross settlement Express Transfer system (TARGET2) (OJ L 30, 30.1.2013, p. 1).

(2)  For cross-border card-based payment transactions the residency of the counterpart and the location of the point of sale should be reported together.

(3)  OTC cash deposits fall under the category of received transactions as funds are credited to the payment service user’s account. Even though Table D includes information on sent payment transactions, OTC cash deposits should be included in the reporting.

---

| 11.6.2021 | EN | Official Journal of the European Union | L 208/109 |
| --- | --- | --- | --- |

11.6.2021

EN

Official Journal of the European Union

L 208/109

---

GUIDELINE (EU) 2021/833 OF THE EUROPEAN CENTRAL BANK

of 26 March 2021

on statistical information to be reported on consolidated banking data (ECB/2021/14)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 127(2) and 127(5) thereof,

Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1, 12.1 and 14.3 thereof,

Whereas:

| (1) | The collection of statistical information on consolidated banking data, specifically statistical information on the aggregate consolidated profitability, balance sheets, asset quality, liquidity and solvency of Union and foreign-controlled credit institutions and branches in all Member States is essential for the smooth conduct of policies relating to the financial system of the Union. |
| --- | --- |

(1)

The collection of statistical information on consolidated banking data, specifically statistical information on the aggregate consolidated profitability, balance sheets, asset quality, liquidity and solvency of Union and foreign-controlled credit institutions and branches in all Member States is essential for the smooth conduct of policies relating to the financial system of the Union.

| (2) | In particular, reporting statistical information on consolidated banking data supports financial stability analysis, macroprudential policy and structural analysis by describing the profitability, efficiency, asset quality, concentration, liquidity, funding structure and solvency of credit institutions established in the Union. Therefore, that statistical information should be reported to the ECB and should be aligned with the statistical reporting requirements laid down in Commission Implementing Regulation (EU) No 680/2014 (1), Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) (2), and related national instruments. |
| --- | --- |

(2)

In particular, reporting statistical information on consolidated banking data supports financial stability analysis, macroprudential policy and structural analysis by describing the profitability, efficiency, asset quality, concentration, liquidity, funding structure and solvency of credit institutions established in the Union. Therefore, that statistical information should be reported to the ECB and should be aligned with the statistical reporting requirements laid down in Commission Implementing Regulation (EU) No 680/2014 (1), Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) (2), and related national instruments.

| (3) | The definitions in Council Regulation (EC) No 2533/98 (3) are relevant for the purposes of the reporting requirements set out in this Guideline and should therefore apply. This Guideline applies to credit institutions in so far as it relates to an undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account. As the definition of ‘credit institution’ in Article 4(1)(1) of Regulation (EU) No 575/2013 of the European Parliament and of the Council (4) has recently been amended and will apply as of 26 June 2021, it is necessary to take into account the effect of that amendment when defining the scope of this Guideline. In order to preserve continuity in the statistical time series and so that the relevant statistical information includes the aggregate consolidated profitability, balance sheets, asset quality, liquidity, funding, capital adequacy and solvency of entities whose primary focus is banking business, the definition of credit institution has been updated for the purposes of this Guideline. |
| --- | --- |

(3)

The definitions in Council Regulation (EC) No 2533/98 (3) are relevant for the purposes of the reporting requirements set out in this Guideline and should therefore apply. This Guideline applies to credit institutions in so far as it relates to an undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account. As the definition of ‘credit institution’ in Article 4(1)(1) of Regulation (EU) No 575/2013 of the European Parliament and of the Council (4) has recently been amended and will apply as of 26 June 2021, it is necessary to take into account the effect of that amendment when defining the scope of this Guideline. In order to preserve continuity in the statistical time series and so that the relevant statistical information includes the aggregate consolidated profitability, balance sheets, asset quality, liquidity, funding, capital adequacy and solvency of entities whose primary focus is banking business, the definition of credit institution has been updated for the purposes of this Guideline.

| (4) | In order for the ECB to perform its tasks, it is appropriate to provide that NCBs report the required statistical information to the ECB by a specified date. |
| --- | --- |

(4)

In order for the ECB to perform its tasks, it is appropriate to provide that NCBs report the required statistical information to the ECB by a specified date.

| (5) | In order to ensure the accuracy and quality of the statistical information collected by the ECB, it is necessary for the ECB to provide for rules on the verification and, where appropriate, the revision of statistical information reported by NCBs. For the same reasons, NCBs should provide explanations to the ECB for revisions that significantly improve the statistical information reported. |
| --- | --- |

(5)

In order to ensure the accuracy and quality of the statistical information collected by the ECB, it is necessary for the ECB to provide for rules on the verification and, where appropriate, the revision of statistical information reported by NCBs. For the same reasons, NCBs should provide explanations to the ECB for revisions that significantly improve the statistical information reported.

| (6) | It is appropriate to provide for a common method of transmission of statistical information reported to the ECB for all NCBs. Accordingly, a harmonised electronic transmission format should be agreed and specified by the European System of Central Banks (ESCB). |
| --- | --- |

(6)

It is appropriate to provide for a common method of transmission of statistical information reported to the ECB for all NCBs. Accordingly, a harmonised electronic transmission format should be agreed and specified by the European System of Central Banks (ESCB).

| (7) | It is necessary to set up a procedure to carry out technical amendments to the Annexes to this Guideline in an effective manner, provided that such amendments neither change the underlying conceptual framework nor increase the reporting burden. Account should be taken of the views of the Statistics Committee of the ESCB when following this procedure. NCBs should propose such technical amendments to the Annexes to this Guideline through the Statistics Committee. |
| --- | --- |

(7)

It is necessary to set up a procedure to carry out technical amendments to the Annexes to this Guideline in an effective manner, provided that such amendments neither change the underlying conceptual framework nor increase the reporting burden. Account should be taken of the views of the Statistics Committee of the ESCB when following this procedure. NCBs should propose such technical amendments to the Annexes to this Guideline through the Statistics Committee.

| (8) | For reasons of legal certainty, NCBs should comply with the provisions of this Guideline from the same date as referred to in Article 2 of Guideline (EU) 2021/835 of the European Central Bank (ECB/2021/16) (5), |
| --- | --- |

(8)

For reasons of legal certainty, NCBs should comply with the provisions of this Guideline from the same date as referred to in Article 2 of Guideline (EU) 2021/835 of the European Central Bank (ECB/2021/16) (5),

HAS ADOPTED THIS GUIDELINE:

Article 1

Subject matter

This Guideline establishes the reporting requirements for national central banks (NCBs) on statistical information to be reported to the ECB on consolidated banking data. In particular, this Guideline specifies the statistical information to be reported to the ECB, the treatment of that information, the frequency and timing of that reporting and the standards to be applied to that reporting.

Article 2

Definitions

For the purposes of this Guideline, the definitions in Article 1 of Regulation (EC) No 2533/98 apply.

The following definitions also apply:

| (1) | ‘credit institution’ means ‘credit institution’ as defined in Article 4(1)(1) of Regulation (EU) No 575/2013 until 26 June 2021, and thereafter as defined in Article 4(1)(1)(a) of that Regulation; |
| --- | --- |

(1)

‘credit institution’ means ‘credit institution’ as defined in Article 4(1)(1) of Regulation (EU) No 575/2013 until 26 June 2021, and thereafter as defined in Article 4(1)(1)(a) of that Regulation;

| (2) | ‘branch’ means ‘branch’ as defined in Article 4(1)(17) of Regulation (EU) No 575/2013; |
| --- | --- |

(2)

‘branch’ means ‘branch’ as defined in Article 4(1)(17) of Regulation (EU) No 575/2013;

| (3) | ‘consolidated basis’ means ‘consolidated basis’ as defined in Article 4(1)(48) of Regulation (EU) No 575/2013; |
| --- | --- |

(3)

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

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

(4)

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

| (5) | ‘parent institution’ means ‘parent institution in a Member State’ as defined in Article 4(1)(28) of Regulation (EU) No 575/2013; |
| --- | --- |

(5)

‘parent institution’ means ‘parent institution in a Member State’ as defined in Article 4(1)(28) of Regulation (EU) No 575/2013;

| (6) | ‘Union parent institution’ means ‘EU parent institution’ as defined in Article 4(1)(29) of Regulation (EU) No 575/2013; |
| --- | --- |

(6)

‘Union parent institution’ means ‘EU parent institution’ as defined in Article 4(1)(29) of Regulation (EU) No 575/2013;

| (7) | ‘parent financial holding company’ means ‘parent financial holding company in a Member State’ as defined in Article 4(1)(30) of Regulation (EU) No 575/2013; |
| --- | --- |

(7)

‘parent financial holding company’ means ‘parent financial holding company in a Member State’ as defined in Article 4(1)(30) of Regulation (EU) No 575/2013;

| (8) | ‘Union parent financial holding company’ means ‘EU parent financial holding company’ as defined in Article 4(1)(31) of Regulation (EU) No 575/2013; |
| --- | --- |

(8)

‘Union parent financial holding company’ means ‘EU parent financial holding company’ as defined in Article 4(1)(31) of Regulation (EU) No 575/2013;

| (9) | ‘parent mixed financial holding company’ means ‘parent mixed financial holding company in a Member State’ as defined in Article 4(1)(32) of Regulation (EU) No 575/2013; |
| --- | --- |

(9)

‘parent mixed financial holding company’ means ‘parent mixed financial holding company in a Member State’ as defined in Article 4(1)(32) of Regulation (EU) No 575/2013;

| (10) | ‘Union parent mixed financial holding company means ‘EU parent mixed financial holding company’ as defined in Article 4(1)(33) of Regulation (EU) No 575/2013; |
| --- | --- |

(10)

‘Union parent mixed financial holding company means ‘EU parent mixed financial holding company’ as defined in Article 4(1)(33) of Regulation (EU) No 575/2013;

| (11) | ‘financial institution’ means an undertaking other than an institution and other than a pure industrial holding company, the principal activity of which is to acquire holdings or to pursue one or more of the activities listed in points 2 to 12 and point 15 of Annex I to Directive 2013/36/EU of the European Parliament and of the Council (6), including a financial holding company, a mixed financial holding company, a payment institution as defined in point (4) of Article 4 of Directive (EU) 2015/2366 of the European Parliament and of the Council (7), and an asset management company, but excluding insurance holding companies and mixed-activity insurance holding companies as defined, respectively, in points (f) and (g) of Article 212(1) of Directive 2009/138/EC of the European Parliament and of the Council (8); |
| --- | --- |

(11)

‘financial institution’ means an undertaking other than an institution and other than a pure industrial holding company, the principal activity of which is to acquire holdings or to pursue one or more of the activities listed in points 2 to 12 and point 15 of Annex I to Directive 2013/36/EU of the European Parliament and of the Council (6), including a financial holding company, a mixed financial holding company, a payment institution as defined in point (4) of Article 4 of Directive (EU) 2015/2366 of the European Parliament and of the Council (7), and an asset management company, but excluding insurance holding companies and mixed-activity insurance holding companies as defined, respectively, in points (f) and (g) of Article 212(1) of Directive 2009/138/EC of the European Parliament and of the Council (8);

| (12) | ‘foreign control’ means control, as described in Article 22 of Directive 2013/34/EU of the European Parliament and of the Council (9), of an institution by any of the following:






  (a) | a financial institution established in a Member State other than the Member State of the relevant institution; |
| --- | --- | --- |

(12)

‘foreign control’ means control, as described in Article 22 of Directive 2013/34/EU of the European Parliament and of the Council (9), of an institution by any of the following:

(a)

a financial institution established in a Member State other than the Member State of the relevant institution;

| (b) | a credit institution established in a Member State other than the Member State of the relevant institution; |
| --- | --- |

(b)

a credit institution established in a Member State other than the Member State of the relevant institution;

| (c) | an institution established in a non-Union country the business of which consists of the activities of a credit institution or a financial institution as defined in points (1) and (11) respectively. |
| --- | --- |

(c)

an institution established in a non-Union country the business of which consists of the activities of a credit institution or a financial institution as defined in points (1) and (11) respectively.

Article 3

Statistical information to be reported on consolidated banking data

1.   NCBs shall report to the ECB the statistical information set out in Annex I and Annex II to this Guideline, separately, for the groups of institutions specified in paragraph 3, including all of the following:

| (a) | a Union parent institution on a consolidated basis; |
| --- | --- |

(a)

a Union parent institution on a consolidated basis;

| (b) | a Union parent financial holding company on a consolidated basis; |
| --- | --- |

(b)

a Union parent financial holding company on a consolidated basis;

| (c) | a Union parent mixed financial holding company on a consolidated basis; |
| --- | --- |

(c)

a Union parent mixed financial holding company on a consolidated basis;

| (d) | a parent institution on a sub-consolidated basis; |
| --- | --- |

(d)

a parent institution on a sub-consolidated basis;

| (e) | a parent financial holding company on a sub-consolidated basis; |
| --- | --- |

(e)

a parent financial holding company on a sub-consolidated basis;

| (f) | a parent mixed financial holding company on a sub-consolidated basis; |
| --- | --- |

(f)

a parent mixed financial holding company on a sub-consolidated basis;

| (g) | a credit institution that does not form part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) in any Member state; |
| --- | --- |

(g)

a credit institution that does not form part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) in any Member state;

| (h) | a credit institution, where both of the following apply:






  (i) | the credit institution does not form part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) established in the Member state of the credit institution; |
| --- | --- | --- |

(h)

a credit institution, where both of the following apply:

(i)

the credit institution does not form part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) established in the Member state of the credit institution;

| (ii) | the credit institution forms part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) established in a Member State different from the Member State of the credit institution; |
| --- | --- |

(ii)

the credit institution forms part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) established in a Member State different from the Member State of the credit institution;

| (i) | a branch established in the Union where its parent is not established in the same Member State. |
| --- | --- |

(i)

a branch established in the Union where its parent is not established in the same Member State.

2.   The statistical information to be reported pursuant to paragraph 1 shall be based on the information collected by NCBs pursuant to Commission Implementing Regulation (EU) No 680/2014, Regulation (EU) No 2015/534 of the European Central Bank (ECB/2015/13), and related national instruments. NCBs shall aggregate that information for the purposes of this Guideline.

3.   NCBs shall report the statistical information pursuant to paragraph 1 for all of the following:

| (a) | the institutions referred to in points (a), (b), (c) and (g) of paragraph 1 where they are not foreign-controlled, each with assets below 0,005 % of the total consolidated assets of credit institutions established in the Union; |
| --- | --- |

(a)

the institutions referred to in points (a), (b), (c) and (g) of paragraph 1 where they are not foreign-controlled, each with assets below 0,005 % of the total consolidated assets of credit institutions established in the Union;

| (b) | the institutions referred to in points (a), (b), (c) and (g) of paragraph 1 where they are not foreign-controlled, each with assets between 0,5 % and 0,005 % of the total consolidated assets of credit institutions established in the Union; |
| --- | --- |

(b)

the institutions referred to in points (a), (b), (c) and (g) of paragraph 1 where they are not foreign-controlled, each with assets between 0,5 % and 0,005 % of the total consolidated assets of credit institutions established in the Union;

| (c) | the institutions referred to in points (a), (b), (c) and (g) of paragraph 1 where they are not foreign-controlled, each with assets greater than 0,5 % of the total consolidated assets of credit institutions established in the Union; |
| --- | --- |

(c)

the institutions referred to in points (a), (b), (c) and (g) of paragraph 1 where they are not foreign-controlled, each with assets greater than 0,5 % of the total consolidated assets of credit institutions established in the Union;

| (d) | foreign (non-Union) controlled institutions referred to in points (a), (b), (c), and (g) of paragraph 1; |
| --- | --- |

(d)

foreign (non-Union) controlled institutions referred to in points (a), (b), (c), and (g) of paragraph 1;

| (e) | foreign (Union) controlled institutions referred to in points (d), (e), (f) and (h) of paragraph 1; |
| --- | --- |

(e)

foreign (Union) controlled institutions referred to in points (d), (e), (f) and (h) of paragraph 1;

| (f) | foreign (euro area) controlled institutions referred to in points (d), (e), (f) and (h) of paragraph 1; |
| --- | --- |

(f)

foreign (euro area) controlled institutions referred to in points (d), (e), (f) and (h) of paragraph 1;

| (g) | foreign (non-Union) controlled branches established in the Union, referred to in point (i) of paragraph 1; |
| --- | --- |

(g)

foreign (non-Union) controlled branches established in the Union, referred to in point (i) of paragraph 1;

| (h) | foreign (Union) controlled branches established in the Union, referred to in point (i) of paragraph 1; |
| --- | --- |

(h)

foreign (Union) controlled branches established in the Union, referred to in point (i) of paragraph 1;

| (i) | foreign (euro area) controlled branches established in the Union, referred to in point (i) of paragraph 1; |
| --- | --- |

(i)

foreign (euro area) controlled branches established in the Union, referred to in point (i) of paragraph 1;

| (j) | any of the institutions referred to in paragraph 1 where they are significant supervised credit institutions or significant supervised groups as determined by Article 6(4) of Council Regulation (EU) No 1024/2013 (10) and Part IV of Regulation (EU) No 468/2014 of the European Central Bank (ECB/2014/17) (11); |
| --- | --- |

(j)

any of the institutions referred to in paragraph 1 where they are significant supervised credit institutions or significant supervised groups as determined by Article 6(4) of Council Regulation (EU) No 1024/2013 (10) and Part IV of Regulation (EU) No 468/2014 of the European Central Bank (ECB/2014/17) (11);

| (k) | any of the institutions referred to in paragraph 1 where they are less significant supervised credit institutions or less significant supervised groups as determined by Article 6(4) of Regulation (EU) No 1024/2013 and Part IV of Regulation (EU) No 468/2014 (ECB/2014/17). |
| --- | --- |

(k)

any of the institutions referred to in paragraph 1 where they are less significant supervised credit institutions or less significant supervised groups as determined by Article 6(4) of Regulation (EU) No 1024/2013 and Part IV of Regulation (EU) No 468/2014 (ECB/2014/17).

4.   For the purposes of points (a), (b) and (c) of paragraph 3, the total consolidated assets, for the Union as a whole, of credit institutions established in the Union shall be determined by aggregating the assets of the following:

| (a) | consolidated Union parent institutions; |
| --- | --- |

(a)

consolidated Union parent institutions;

| (b) | consolidated Union parent financial holding companies; |
| --- | --- |

(b)

consolidated Union parent financial holding companies;

| (c) | consolidated Union parent mixed financial holding companies on their consolidated basis; |
| --- | --- |

(c)

consolidated Union parent mixed financial holding companies on their consolidated basis;

| (d) | credit institutions, where those institutions have not already been included in the consolidated basis of the entities referred to in points (a), (b) and (c) of this paragraph. |
| --- | --- |

(d)

credit institutions, where those institutions have not already been included in the consolidated basis of the entities referred to in points (a), (b) and (c) of this paragraph.

5.   NCBs shall provide explanations to the ECB describing any deviation from the reporting standards applied pursuant to Commission Implementing Regulation (EU) No 680/2014, Regulation (EU) No 2015/534 of the European Central Bank (ECB/2015/13) or in the related national legal instruments referred to in paragraph 2 without undue delay.

Article 4

Timeliness

1.   NCBs shall report the statistical information on consolidated banking data pursuant to Article 3 on a quarterly basis and in accordance with the following timetable:

| (a) | a full dataset shall be reported for end-of-year statistical information by mid-May of the year following the year to which the information relates, using the annual template set out in Annex I to this Guideline; |
| --- | --- |

(a)

a full dataset shall be reported for end-of-year statistical information by mid-May of the year following the year to which the information relates, using the annual template set out in Annex I to this Guideline;

| (b) | the end-March, end-June and end-September statistical information shall be reported in early July, October and January, respectively, using the quarterly template set out in Annex II to this Guideline. |
| --- | --- |

(b)

the end-March, end-June and end-September statistical information shall be reported in early July, October and January, respectively, using the quarterly template set out in Annex II to this Guideline.

For the purposes of point (a), NCBs shall report the items flagged with an * in Annex I to this Guideline by mid-April of the year following the year to which the information relates.

2.   By the end of September each year, the ECB shall communicate the exact transmission dates to NCBs in the form of a reporting calendar for the following year.

Article 5

Revisions

1.   NCBs may revise the latest and previous quarter’s statistical information before the next reporting deadline, during regular reporting.

2.   NCBs may revise statistical information covering previous reference periods at any time where this significantly improves the quality of that information.

3.   NCBs shall provide explanations on any revisions to statistical information made pursuant to paragraph 2 and on how those revisions impact that information.

Article 6

Verification

1.   Without prejudice to Regulation (EC) No 2533/98, NCBs shall monitor and verify the quality and reliability of statistical information reported to the ECB pursuant to this Guideline.

2.   Where NCBs identify discrepancies pursuant to the verifications conducted in accordance with this Article, they shall provide the ECB with the results of those verifications without undue delay.

Article 7

Transmission

1.   NCBs shall transmit the statistical information to be reported pursuant to this Guideline electronically, using the means specified by the ECB. The statistical message format developed for this electronic exchange of statistical information shall be the format agreed by the ESCB.

2.   Where paragraph 1 does not apply, NCBs may use other means of transmitting statistical information with the ECB’s prior consent.

Article 8

Simplified amendment procedure

Taking account of the views of the Statistics Committee, the ECB’s Executive Board shall make any necessary technical amendments to the Annexes provided that such amendments neither change the underlying conceptual framework nor affect the reporting burden on reporting agents in Member States. The Executive Board shall inform the Governing Council of any such amendment without undue delay.

Article 9

First reporting

1.   First reporting for quarterly statistical information to be reported pursuant to Article 4(1)(b) shall begin with statistical information for the first quarter of 2022.

2.   First reporting for annual statistical information to be reported pursuant to Article 4(1)(a) shall begin with statistical information for 2021.

Article 10

Taking effect

1.   This Guideline shall take effect on the day of its notification to the national central banks of the Member States whose currency is the euro.

2.   The national central banks of the Member States whose currency is the euro and the ECB shall comply with this Guideline from 1 February 2022.

Article 11

Addressees

This Guideline is addressed to all Eurosystem central banks.

Done at Frankfurt am Main, 26 March 2021.

For the Governing Council of the ECB

The President of the ECB

Christine LAGARDE

---

(1)  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).

1

(2)  Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (OJ L 86, 31.3.2015, p. 13).

2

(3)  Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank (OJ L 318, 27.11.1998, p. 8).

3

(4)  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).

4

(5)  Guideline (EU) 2021/835 of the European Central Bank of 26 March 2021 repealing Guideline ECB/2014/15 on monetary and financial statistics (ECB/2021/16) (see page 335 of this Official Journal).

5

(6)  Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 200/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338).

6

(7)  Directive (EU) 2015/2366 of the European Parliament and of the Council of 25 November 2015 on payment services in the internal market, amending Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and Regulation (EU) No 1093/2010, and repealing Directive 2007/64/EC (OJ L 337, 23.12.2015, p. 35).

7

(8)  Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (OJ L 335, 17.12.2009, p. 1).

8

(9)  Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 76/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).

9

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

10

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

11

---

ANNEX I

| CBD Annual - Reporters |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Reporting population | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| No. of stand alone credit institutions | | | | | | | | | | | |
| No. of credit institutions consolidated in banking groups | | | | | | | | | | | |
| No. of banking groups | | | | | | | | | | | |
| Total number of credit institutions* | | | | | | | | | | | |

CBD Annual - Reporters

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Reporting population

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of stand alone credit institutions

No. of credit institutions consolidated in banking groups

No. of banking groups

Total number of credit institutions*

| CBD Annual - Profitability and efficiency - IFRS FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Consolidated Income Statement | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Interest income* | | | | | | | | | | | |
| Financial assets held for trading | | | | | | | | | | | |
| Non-trading financial assets mandatorily at fair value through profit or loss | | | | | | | | | | | |
| Financial assets designated at fair value through profit or loss | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |
| Financial assets at amortised cost* | | | | | | | | | | | |
| Derivatives - Hedge accounting, interest rate risk | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |
| Interest income on liabilities | | | | | | | | | | | |
| (Interest expenses) | | | | | | | | | | | |
| (Financial liabilities held for trading ) | | | | | | | | | | | |
| (Financial liabilities designated at fair value through profit or loss) | | | | | | | | | | | |
| (Financial liabilities measured at amortised cost) | | | | | | | | | | | |
| (Derivatives - Hedge accounting, interest rate risk) | | | | | | | | | | | |
| (Other liabilities) | | | | | | | | | | | |
| (Interest expense on assets) | | | | | | | | | | | |
| (Expenses on share capital repayable on demand) | | | | | | | | | | | |
| Dividend income | | | | | | | | | | | |
| Fee and commission income | | | | | | | | | | | |
| (Fee and commission expenses) | | | | | | | | | | | |
| Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss | | | | | | | | | | | |
| Gains or (-) losses on financial assets and liabilities held for trading, net | | | | | | | | | | | |
| Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net | | | | | | | | | | | |
| Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | | | | | | | | | | | |
| Gains or (-) losses from hedge accounting, net | | | | | | | | | | | |
| Exchange differences, net | | | | | | | | | | | |
| Gains (losses) on derecognition of assets other than held for sale, net | | | | | | | | | | | |
| Other operating income | | | | | | | | | | | |
| (Other operating expenses) | | | | | | | | | | | |
| Total operating income, net | | | | | | | | | | | |
| (Administration costs) | | | | | | | | | | | |
| (Staff expenses) | | | | | | | | | | | |
| (Other administrative expenses) | | | | | | | | | | | |
| (Depreciation) | | | | | | | | | | | |
| Modification gains or (-) losses, net | | | | | | | | | | | |
| (Provisions or (-) reversal of provisions) | | | | | | | | | | | |
| (Commitments and guarantees given) | | | | | | | | | | | |
| (Other provisions) | | | | | | | | | | | |
| (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | | | | | | | | | | | |
| (Financial assets at fair value through other comprehensive income) | | | | | | | | | | | |
| (Financial assets at amortised cost) | | | | | | | | | | | |
| (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) | | | | | | | | | | | |
| (Impairment or (-) reversal of impairment on non-financial assets) | | | | | | | | | | | |
| (Property, plant and equipment) | | | | | | | | | | | |
| (Investment properties) | | | | | | | | | | | |
| (Goodwill) | | | | | | | | | | | |
| (Intangible assets [other than goodwill]) | | | | | | | | | | | |
| (Other) | | | | | | | | | | | |
| Negative goodwill recognised in profit or loss | | | | | | | | | | | |
| Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates | | | | | | | | | | | |
| Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | | | | | | | | | | | |
| PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | | | | | | | | | | | |
| (Tax expense or (-) income related to profit or loss from continuing operations) | | | | | | | | | | | |
| PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | | | | | | | | | | | |
| Profit or (-) loss after tax from discontinued operations | | | | | | | | | | | |
| Profit or (-) loss before tax from discontinued operations | | | | | | | | | | | |
| (Tax expense or (-) income related to discontinued operations) | | | | | | | | | | | |
| PROFIT OR (-) LOSS FOR THE YEAR | | | | | | | | | | | |
| Attributable to minority interest | | | | | | | | | | | |
| Attributable to owners of the parent | | | | | | | | | | | |

CBD Annual - Profitability and efficiency - IFRS FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Interest income*

Financial assets held for trading

Non-trading financial assets mandatorily at fair value through profit or loss

Financial assets designated at fair value through profit or loss

Financial assets at fair value through other comprehensive income

Financial assets at amortised cost*

Derivatives - Hedge accounting, interest rate risk

Other assets

Interest income on liabilities

(Interest expenses)

(Financial liabilities held for trading )

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

(Financial liabilities measured at amortised cost)

(Derivatives - Hedge accounting, interest rate risk)

(Other liabilities)

(Interest expense on assets)

(Expenses on share capital repayable on demand)

Dividend income

Fee and commission income

(Fee and commission expenses)

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

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

Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net

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

Gains or (-) losses from hedge accounting, net

Exchange differences, net

Gains (losses) on derecognition of assets other than held for sale, net

Other operating income

(Other operating expenses)

Total operating income, net

(Administration costs)

(Staff expenses)

(Other administrative expenses)

(Depreciation)

Modification gains or (-) losses, net

(Provisions or (-) reversal of provisions)

(Commitments and guarantees given)

(Other provisions)

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

(Financial assets at fair value through other comprehensive income)

(Financial assets at amortised cost)

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

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

(Property, plant and equipment)

(Investment properties)

(Goodwill)

(Intangible assets [other than goodwill])

(Other)

Negative goodwill recognised in profit or loss

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

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

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

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

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

Profit or (-) loss after tax from discontinued operations

Profit or (-) loss before tax from discontinued operations

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

PROFIT OR (-) LOSS FOR THE YEAR

Attributable to minority interest

Attributable to owners of the parent

| CBD Annual - Profitability and efficiency - GAAP FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Consolidated Income Statement | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Interest income | | | | | | | | | | | |
| (Interest expenses) | | | | | | | | | | | |
| Dividend income | | | | | | | | | | | |
| Fee and commission income | | | | | | | | | | | |
| (Fee and commission expenses) | | | | | | | | | | | |
| Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss | | | | | | | | | | | |
| Gains or (-) losses on trading financial assets and liabilities, net | | | | | | | | | | | |
| Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | | | | | | | | | | | |
| Gains or (-) losses on non-trading financial assets and liabilities, net | | | | | | | | | | | |
| Gains or (-) losses from hedge accounting, net | | | | | | | | | | | |
| Exchange differences, net | | | | | | | | | | | |
| Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | | | | | | | | | | | |
| Gains (losses) on derecognition of assets other than held for sale, net | | | | | | | | | | | |
| Other operating income | | | | | | | | | | | |
| (Other operating expenses) | | | | | | | | | | | |
| Total operating income, net | | | | | | | | | | | |
| (Administration costs) | | | | | | | | | | | |
| (Staff expenses) | | | | | | | | | | | |
| (Other administrative expenses) | | | | | | | | | | | |
| (Depreciation) | | | | | | | | | | | |
| Modification gains or (-) losses, net | | | | | | | | | | | |
| (Provisions or (-) reversal of provisions) | | | | | | | | | | | |
| (Commitments and guarantees given) | | | | | | | | | | | |
| (Other provisions) | | | | | | | | | | | |
| (Increases or (-) decreases of the fund for general banking risks, net) | | | | | | | | | | | |
| (Impairment on financial assets not measured at fair value through profit or loss) | | | | | | | | | | | |
| (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) | | | | | | | | | | | |
| (Impairment or (-) reversal of impairment on non-financial assets) | | | | | | | | | | | |
| (Property, plant and equipment) | | | | | | | | | | | |
| (Investment properties) | | | | | | | | | | | |
| (Goodwill) | | | | | | | | | | | |
| (Intangible assets [other than goodwill]) | | | | | | | | | | | |
| (Other) | | | | | | | | | | | |
| Negative goodwill recognised in profit or loss | | | | | | | | | | | |
| Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates | | | | | | | | | | | |
| Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | | | | | | | | | | | |
| PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | | | | | | | | | | | |
| (Tax expense or (-) income related to profit or loss from continuing operations) | | | | | | | | | | | |
| PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | | | | | | | | | | | |
| Extraordinary profit or (-) loss after tax | | | | | | | | | | | |
| Extraordinary profit or loss before tax | | | | | | | | | | | |
| (Tax expense or (-) income related to extraordinary profit or loss) | | | | | | | | | | | |
| PROFIT OR (-) LOSS FOR THE YEAR | | | | | | | | | | | |
| Attributable to minority interest | | | | | | | | | | | |
| Attributable to owners of the parent | | | | | | | | | | | |

CBD Annual - Profitability and efficiency - GAAP FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Interest income

(Interest expenses)

Dividend income

Fee and commission income

(Fee and commission expenses)

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

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

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

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

Gains or (-) losses from hedge accounting, net

Exchange differences, net

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

Gains (losses) on derecognition of assets other than held for sale, net

Other operating income

(Other operating expenses)

Total operating income, net

(Administration costs)

(Staff expenses)

(Other administrative expenses)

(Depreciation)

Modification gains or (-) losses, net

(Provisions or (-) reversal of provisions)

(Commitments and guarantees given)

(Other provisions)

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

(Impairment on financial assets not measured at fair value through profit or loss)

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

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

(Property, plant and equipment)

(Investment properties)

(Goodwill)

(Intangible assets [other than goodwill])

(Other)

Negative goodwill recognised in profit or loss

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

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

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

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

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

Extraordinary profit or (-) loss after tax

Extraordinary profit or loss before tax

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

PROFIT OR (-) LOSS FOR THE YEAR

Attributable to minority interest

Attributable to owners of the parent

| CBD Annual - Profitability and efficiency - NON-FINREP/DATA POINT FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Consolidated Income Statement | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Net interest income | | | | | | | | | | | |
| Interest income | | | | | | | | | | | |
| (Interest expenses) | | | | | | | | | | | |
| Dividend income | | | | | | | | | | | |
| Net fee and commission income | | | | | | | | | | | |
| Fee and commission income | | | | | | | | | | | |
| (Fee and commission expenses) | | | | | | | | | | | |
| Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments | | | | | | | | | | | |
| Other operating income | | | | | | | | | | | |
| (Other operating expenses) | | | | | | | | | | | |
| Total operating income, net | | | | | | | | | | | |
| (Administration costs) | | | | | | | | | | | |
| (Staff expenses) | | | | | | | | | | | |
| (Other administrative expenses) | | | | | | | | | | | |
| (Depreciation) | | | | | | | | | | | |
| (Provisions or (-) reversal of provisions) | | | | | | | | | | | |
| (Impairment on financial assets not measured at fair value through profit or loss) | | | | | | | | | | | |
| (Impairment or (-) reversal of impairment on non-financial assets) | | | | | | | | | | | |
| PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | | | | | | | | | | | |
| PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | | | | | | | | | | | |
| PROFIT OR (-) LOSS FOR THE YEAR | | | | | | | | | | | |

CBD Annual - Profitability and efficiency - NON-FINREP/DATA POINT FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Net interest income

Interest income

(Interest expenses)

Dividend income

Net fee and commission income

Fee and commission income

(Fee and commission expenses)

Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments

Other operating income

(Other operating expenses)

Total operating income, net

(Administration costs)

(Staff expenses)

(Other administrative expenses)

(Depreciation)

(Provisions or (-) reversal of provisions)

(Impairment on financial assets not measured at fair value through profit or loss)

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

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

PROFIT OR (-) LOSS FOR THE YEAR

| CBD Annual - Profitability and efficiency - FULL SAMPLE |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Consolidated Income Statement | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Net interest income* | | | | | | | | | | | |
| Dividend income | | | | | | | | | | | |
| Net fee and commission income* | | | | | | | | | | | |
| Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments* | | | | | | | | | | | |
| Other operating income | | | | | | | | | | | |
| Total operating income, net* | | | | | | | | | | | |
| (Total operating expenses)* | | | | | | | | | | | |
| PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | | | | | | | | | | | |
| PROFIT OR (-) LOSS FOR THE YEAR* | | | | | | | | | | | |

CBD Annual - Profitability and efficiency - FULL SAMPLE

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Net interest income*

Dividend income

Net fee and commission income*

Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments*

Other operating income

Total operating income, net*

(Total operating expenses)*

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

PROFIT OR (-) LOSS FOR THE YEAR*

| CBD Annual - Profitability and efficiency - IFRS FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Return on Equity (RoE) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| No. of institutions with RoE < 0 | | | | | | | | | | | |
| No. of institutions with RoE 0-5% | | | | | | | | | | | |
| No. of institutions with RoE 5-10% | | | | | | | | | | | |
| No. of institutions with RoE 10-15% | | | | | | | | | | | |
| No. of institutions with RoE 15-20% | | | | | | | | | | | |
| No. of institutions with RoE >20% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE < 0 | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 0-5% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 5-10% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 10-15% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 15-20% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE >20% | | | | | | | | | | | |

CBD Annual - Profitability and efficiency - IFRS FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Return on Equity (RoE)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

No. of institutions with RoE 0-5%

No. of institutions with RoE 5-10%

No. of institutions with RoE 10-15%

No. of institutions with RoE 15-20%

No. of institutions with RoE >20%

% of total banking assets of institutions with RoE < 0

% of total banking assets of institutions with RoE 0-5%

% of total banking assets of institutions with RoE 5-10%

% of total banking assets of institutions with RoE 10-15%

% of total banking assets of institutions with RoE 15-20%

% of total banking assets of institutions with RoE >20%

| CBD Annual - Profitability and efficiency - GAAP FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Return on Equity (RoE) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| No. of institutions with RoE < 0 | | | | | | | | | | | |
| No. of institutions with RoE 0-5% | | | | | | | | | | | |
| No. of institutions with RoE 5-10% | | | | | | | | | | | |
| No. of institutions with RoE 10-15% | | | | | | | | | | | |
| No. of institutions with RoE 15-20% | | | | | | | | | | | |
| No. of institutions with RoE >20% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE < 0 | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 0-5% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 5-10% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 10-15% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 15-20% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE >20% | | | | | | | | | | | |

CBD Annual - Profitability and efficiency - GAAP FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Return on Equity (RoE)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

No. of institutions with RoE 0-5%

No. of institutions with RoE 5-10%

No. of institutions with RoE 10-15%

No. of institutions with RoE 15-20%

No. of institutions with RoE >20%

% of total banking assets of institutions with RoE < 0

% of total banking assets of institutions with RoE 0-5%

% of total banking assets of institutions with RoE 5-10%

% of total banking assets of institutions with RoE 10-15%

% of total banking assets of institutions with RoE 15-20%

% of total banking assets of institutions with RoE >20%

| CBD Annual - Profitability and efficiency - NON-FINREP/DATA POINT FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Return on Equity (RoE) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| No. of institutions with RoE < 0 | | | | | | | | | | | |
| No. of institutions with RoE 0-5% | | | | | | | | | | | |
| No. of institutions with RoE 5-10% | | | | | | | | | | | |
| No. of institutions with RoE 10-15% | | | | | | | | | | | |
| No. of institutions with RoE 15-20% | | | | | | | | | | | |
| No. of institutions with RoE >20% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE < 0 | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 0-5% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 5-10% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 10-15% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 15-20% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE >20% | | | | | | | | | | | |

CBD Annual - Profitability and efficiency - NON-FINREP/DATA POINT FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Return on Equity (RoE)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

No. of institutions with RoE 0-5%

No. of institutions with RoE 5-10%

No. of institutions with RoE 10-15%

No. of institutions with RoE 15-20%

No. of institutions with RoE >20%

% of total banking assets of institutions with RoE < 0

% of total banking assets of institutions with RoE 0-5%

% of total banking assets of institutions with RoE 5-10%

% of total banking assets of institutions with RoE 10-15%

% of total banking assets of institutions with RoE 15-20%

% of total banking assets of institutions with RoE >20%

| CBD Annual - Profitability and efficiency - FULL SAMPLE |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Return on Equity (RoE) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| No. of institutions with RoE < 0 | | | | | | | | | | | |
| No. of institutions with RoE 0-5% | | | | | | | | | | | |
| No. of institutions with RoE 5-10% | | | | | | | | | | | |
| No. of institutions with RoE 10-15% | | | | | | | | | | | |
| No. of institutions with RoE 15-20% | | | | | | | | | | | |
| No. of institutions with RoE >20% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE < 0 | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 0-5% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 5-10% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 10-15% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE 15-20% | | | | | | | | | | | |
| % of total banking assets of institutions with RoE >20% | | | | | | | | | | | |

CBD Annual - Profitability and efficiency - FULL SAMPLE

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Return on Equity (RoE)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

No. of institutions with RoE 0-5%

No. of institutions with RoE 5-10%

No. of institutions with RoE 10-15%

No. of institutions with RoE 15-20%

No. of institutions with RoE >20%

% of total banking assets of institutions with RoE < 0

% of total banking assets of institutions with RoE 0-5%

% of total banking assets of institutions with RoE 5-10%

% of total banking assets of institutions with RoE 10-15%

% of total banking assets of institutions with RoE 15-20%

% of total banking assets of institutions with RoE >20%

| CBD Annual - Balance sheet - IFRS FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash, cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Financial assets held for trading | | | | | | | | | | | |
| Derivatives held for trading | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Non-trading financial assets mandatorily at fair value through profit or loss | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Financial assets designated at fair value through profit or loss | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Financial assets at amortised cost | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Derivatives–Hedge accounting | | | | | | | | | | | |
| Fair value changes of the hedged items in portfolio hedge of interest rate risk | | | | | | | | | | | |
| Investments in associates, subsidiaries and joint ventures | | | | | | | | | | | |
| Tangible assets | | | | | | | | | | | |
| Intangible assets | | | | | | | | | | | |
| Tax assets | | | | | | | | | | | |
| Current tax assets | | | | | | | | | | | |
| Deferred tax assets | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |
| Non-current assets and disposal groups classified as held for sale | | | | | | | | | | | |
| TOTAL ASSETS* | | | | | | | | | | | |

CBD Annual - Balance sheet - IFRS FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash, cash balances at central banks and other demand deposits

Financial assets held for trading

Derivatives held for trading

Equity instruments

Debt securities

Loans and advances

Non-trading financial assets mandatorily at fair value through profit or loss

Equity instruments

Debt securities

Loans and advances

Financial assets designated at fair value through profit or loss

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Equity instruments

Debt securities

Loans and advances

Financial assets at amortised cost

Debt securities

Loans and advances

Derivatives–Hedge accounting

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

Investments in associates, subsidiaries and joint ventures

Tangible assets

Intangible assets

Tax assets

Current tax assets

Deferred tax assets

Other assets

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

TOTAL ASSETS*

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Liabilities | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Financial liabilities held for trading | | | | | | | | | | | |
| Derivatives held for trading | | | | | | | | | | | |
| Short positions | | | | | | | | | | | |
| Deposits | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Other financial liabilities held for trading | | | | | | | | | | | |
| Financial liabilities designated at fair value through profit or loss | | | | | | | | | | | |
| Deposits | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Other financial liabilities designated at fair value through profit or loss | | | | | | | | | | | |
| Financial liabilities measured at amortised cost | | | | | | | | | | | |
| Deposit | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Other financial liabilities measured at amortised cost | | | | | | | | | | | |
| Derivatives–Hedge accounting | | | | | | | | | | | |
| Fair value changes of the hedged items in portfolio hedge of interest rate risk | | | | | | | | | | | |
| Provisions | | | | | | | | | | | |
| Tax liabilities | | | | | | | | | | | |
| Current tax liabilities | | | | | | | | | | | |
| Deferred tax liabilities | | | | | | | | | | | |
| Other liabilities | | | | | | | | | | | |
| Share capital repayable on demand (e.g. cooperative shares) | | | | | | | | | | | |
| Liabilities included in disposal groups classified as held for sale | | | | | | | | | | | |
| TOTAL LIABILITIES | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial liabilities held for trading

Derivatives held for trading

Short positions

Deposits

Debt securities issued

Other financial liabilities held for trading

Financial liabilities designated at fair value through profit or loss

Deposits

Debt securities issued

Other financial liabilities designated at fair value through profit or loss

Financial liabilities measured at amortised cost

Deposit

Debt securities issued

Other financial liabilities measured at amortised cost

Derivatives–Hedge accounting

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

Provisions

Tax liabilities

Current tax liabilities

Deferred tax liabilities

Other liabilities

Share capital repayable on demand (e.g. cooperative shares)

Liabilities included in disposal groups classified as held for sale

TOTAL LIABILITIES

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Equity and minority interest | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Capital | | | | | | | | | | | |
| Share premium | | | | | | | | | | | |
| Equity instruments issued other than capital | | | | | | | | | | | |
| Other Equity | | | | | | | | | | | |
| Accumulated other comprehensive income | | | | | | | | | | | |
| Retained earnings | | | | | | | | | | | |
| Revaluation reserves | | | | | | | | | | | |
| Other Reserves | | | | | | | | | | | |
| (Treasury shares) | | | | | | | | | | | |
| Profit or loss attributable to owners of the parent | | | | | | | | | | | |
| (Interim dividends) | | | | | | | | | | | |
| Minority interest | | | | | | | | | | | |
| TOTAL EQUITY | | | | | | | | | | | |
| TOTAL LIABILITIES AND EQUITY | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Capital

Share premium

Equity instruments issued other than capital

Other Equity

Accumulated other comprehensive income

Retained earnings

Revaluation reserves

Other Reserves

(Treasury shares)

Profit or loss attributable to owners of the parent

(Interim dividends)

Minority interest

TOTAL EQUITY

TOTAL LIABILITIES AND EQUITY

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Loan commitments, financial guarantees and other commitments | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Given | | | | | | | | | | | |
| Loan commitments* | | | | | | | | | | | |
| Financial guarantees* | | | | | | | | | | | |
| Other commitments | | | | | | | | | | | |
| Received | | | | | | | | | | | |
| Loan commitments* | | | | | | | | | | | |
| Financial guarantees* | | | | | | | | | | | |
| Other commitments | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Loan commitments, financial guarantees and other commitments

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Given

Loan commitments*

Financial guarantees*

Other commitments

Received

Loan commitments*

Financial guarantees*

Other commitments

| CBD Annual - Balance sheet - GAAP FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash, cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Financial assets held for trading | | | | | | | | | | | |
| Derivatives held for trading | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Non-trading non-derivative financial assets measured at fair value through profit or loss | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loan and advances | | | | | | | | | | | |
| Non-trading non-derivative financial assets measured at fair value to equity | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loan and advances | | | | | | | | | | | |
| Non-trading debt instruments measured at a cost-based method | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Other non-trading non-derivative financial assets | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Derivatives–Hedge accounting | | | | | | | | | | | |
| Fair value changes of the hedged items in portfolio hedge of interest rate risk | | | | | | | | | | | |
| Investments in associates, subsidiaries and joint ventures | | | | | | | | | | | |
| Tangible assets | | | | | | | | | | | |
| Intangible assets | | | | | | | | | | | |
| Tax assets | | | | | | | | | | | |
| Current tax assets | | | | | | | | | | | |
| Deferred tax assets | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |
| Non-current assets and disposal groups classified as held for sale | | | | | | | | | | | |
| Haircuts for trading assets at fair value | | | | | | | | | | | |
| TOTAL ASSETS* | | | | | | | | | | | |

CBD Annual - Balance sheet - GAAP FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash, cash balances at central banks and other demand deposits

Financial assets held for trading

Derivatives held for trading

Equity instruments

Debt securities

Loans and advances

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

Equity instruments

Debt securities

Loan and advances

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

Equity instruments

Debt securities

Loan and advances

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

Equity instruments

Debt securities

Loans and advances

Other non-trading non-derivative financial assets

Equity instruments

Debt securities

Loans and advances

Derivatives–Hedge accounting

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

Investments in associates, subsidiaries and joint ventures

Tangible assets

Intangible assets

Tax assets

Current tax assets

Deferred tax assets

Other assets

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

Haircuts for trading assets at fair value

TOTAL ASSETS*

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Liabilities | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Financial liabilities held for trading | | | | | | | | | | | |
| Derivatives held for trading | | | | | | | | | | | |
| Short positions | | | | | | | | | | | |
| Deposits | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Other financial liabilities held for trading | | | | | | | | | | | |
| Non-trading non-derivative financial liabilities measured at a cost-based method | | | | | | | | | | | |
| Deposits | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Other financial liabilities | | | | | | | | | | | |
| Derivatives–Hedge accounting | | | | | | | | | | | |
| Fair value changes of the hedged items in portfolio hedge of interest rate risk | | | | | | | | | | | |
| Provisions | | | | | | | | | | | |
| Tax liabilities | | | | | | | | | | | |
| Current tax liabilities | | | | | | | | | | | |
| Deferred tax liabilities | | | | | | | | | | | |
| Other liabilities | | | | | | | | | | | |
| Share capital repayable on demand (e.g. cooperative shares) | | | | | | | | | | | |
| Liabilities included in disposal groups classified as held for sale | | | | | | | | | | | |
| Haircuts for trading liabilities at fair value | | | | | | | | | | | |
| TOTAL LIABILITIES | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial liabilities held for trading

Derivatives held for trading

Short positions

Deposits

Debt securities issued

Other financial liabilities held for trading

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

Deposits

Debt securities issued

Other financial liabilities

Derivatives–Hedge accounting

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

Provisions

Tax liabilities

Current tax liabilities

Deferred tax liabilities

Other liabilities

Share capital repayable on demand (e.g. cooperative shares)

Liabilities included in disposal groups classified as held for sale

Haircuts for trading liabilities at fair value

TOTAL LIABILITIES

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Equity and minority interest | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Capital | | | | | | | | | | | |
| Share premium | | | | | | | | | | | |
| Equity instruments issued other than capital | | | | | | | | | | | |
| Other Equity | | | | | | | | | | | |
| Accumulated other comprehensive income | | | | | | | | | | | |
| Retained earnings | | | | | | | | | | | |
| Revaluation reserves | | | | | | | | | | | |
| Fair value reserves | | | | | | | | | | | |
| Other Reserves | | | | | | | | | | | |
| First consolidation differences | | | | | | | | | | | |
| (Treasury shares) | | | | | | | | | | | |
| Profit or loss attributable to owners of the parent | | | | | | | | | | | |
| (Interim dividends) | | | | | | | | | | | |
| Minority interest | | | | | | | | | | | |
| TOTAL EQUITY | | | | | | | | | | | |
| TOTAL LIABILITIES AND EQUITY | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Capital

Share premium

Equity instruments issued other than capital

Other Equity

Accumulated other comprehensive income

Retained earnings

Revaluation reserves

Fair value reserves

Other Reserves

First consolidation differences

(Treasury shares)

Profit or loss attributable to owners of the parent

(Interim dividends)

Minority interest

TOTAL EQUITY

TOTAL LIABILITIES AND EQUITY

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Loan commitments, financial guarantees and other commitments | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Given | | | | | | | | | | | |
| Loan commitments* | | | | | | | | | | | |
| Financial guarantees* | | | | | | | | | | | |
| Other commitments | | | | | | | | | | | |
| Received | | | | | | | | | | | |
| Loan commitments* | | | | | | | | | | | |
| Financial guarantees* | | | | | | | | | | | |
| Other commitments | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Loan commitments, financial guarantees and other commitments

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Given

Loan commitments*

Financial guarantees*

Other commitments

Received

Loan commitments*

Financial guarantees*

Other commitments

| CBD Annual - Balance sheet - NON-FINREP/DATA POINT FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash, cash balances at central banks | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Residual assets | | | | | | | | | | | |
| TOTAL ASSETS | | | | | | | | | | | |
| Memorandum items | | | | | | | | | | | |
| Financial assets held for trading | | | | | | | | | | | |
| Investments in associates, subsidiaries and joint ventures | | | | | | | | | | | |

CBD Annual - Balance sheet - NON-FINREP/DATA POINT FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash, cash balances at central banks

Loans and advances

Debt securities

Equity instruments

Residual assets

TOTAL ASSETS

Memorandum items

Financial assets held for trading

Investments in associates, subsidiaries and joint ventures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Liabilities | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Deposits | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Provisions | | | | | | | | | | | |
| Residual liabilities | | | | | | | | | | | |
| TOTAL LIABILITIES | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Deposits

Debt securities issued

Provisions

Residual liabilities

TOTAL LIABILITIES

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Equity and minority interest | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Capital | | | | | | | | | | | |
| TOTAL EQUITY | | | | | | | | | | | |
| TOTAL LIABILITIES AND EQUITY | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Capital

TOTAL EQUITY

TOTAL LIABILITIES AND EQUITY

| CBD Annual - Balance sheet - FULL SAMPLE |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash, cash balances at central banks | | | | | | | | | | | |
| Loans and advances* | | | | | | | | | | | |
| Debt securities* | | | | | | | | | | | |
| Equity instruments* | | | | | | | | | | | |
| Residual assets | | | | | | | | | | | |
| TOTAL ASSETS* | | | | | | | | | | | |
| Memorandum items | | | | | | | | | | | |
| Financial assets held for trading | | | | | | | | | | | |
| Investments in associates, subsidiaries and joint ventures | | | | | | | | | | | |

CBD Annual - Balance sheet - FULL SAMPLE

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash, cash balances at central banks

Loans and advances*

Debt securities*

Equity instruments*

Residual assets

TOTAL ASSETS*

Memorandum items

Financial assets held for trading

Investments in associates, subsidiaries and joint ventures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Liabilities | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Deposits* | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Provisions | | | | | | | | | | | |
| Residual liabilities | | | | | | | | | | | |
| TOTAL LIABILITIES* | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Deposits*

Debt securities issued

Provisions

Residual liabilities

TOTAL LIABILITIES*

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Equity and minority interest | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Capital | | | | | | | | | | | |
| TOTAL EQUITY* | | | | | | | | | | | |
| TOTAL LIABILITIES AND EQUITY | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Capital

TOTAL EQUITY*

TOTAL LIABILITIES AND EQUITY

| CBD Annual -Balance sheet - IFRS FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Loans and advances* | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments* | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| of which: credit institutions | | | | | | | | | | | |
| of which: other financial corporations | | | | | | | | | | | |
| of which: non-financial corporations | | | | | | | | | | | |

CBD Annual -Balance sheet - IFRS FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances*

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Debt securities

Central banks

General governments*

Credit institutions

Other financial corporations

Non-financial corporations

Equity instruments

of which: credit institutions

of which: other financial corporations

of which: non-financial corporations

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Memorandum items | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Subordinated financial liabilities | | | | | | | | | | | |
| Deposits | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Memorandum items

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Subordinated financial liabilities

Deposits

Debt securities issued

| CBD Annual - Balance sheet - GAAP FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Loans and advances* | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments* | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| of which: credit institutions | | | | | | | | | | | |
| of which: other financial corporations | | | | | | | | | | | |
| of which: non-financial corporations | | | | | | | | | | | |

CBD Annual - Balance sheet - GAAP FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances*

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Debt securities

Central banks

General governments*

Credit institutions

Other financial corporations

Non-financial corporations

Equity instruments

of which: credit institutions

of which: other financial corporations

of which: non-financial corporations

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Memorandum items | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Subordinated financial liabilities | | | | | | | | | | | |
| Deposits | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Memorandum items

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Subordinated financial liabilities

Deposits

Debt securities issued

| CBD Annual - Balance sheet - NON-FINREP/DATA POINT FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Loans and advances | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other | | | | | | | | | | | |

CBD Annual - Balance sheet - NON-FINREP/DATA POINT FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances

General governments

Central banks

Credit institutions

Other

| CBD Annual - Balance sheet - FULL SAMPLE |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Loans and advances | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other | | | | | | | | | | | |

CBD Annual - Balance sheet - FULL SAMPLE

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances

General governments

Central banks

Credit institutions

Other

| CBD Annual - Asset quality - FINREP reporters (IFRS and GAAP) |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Forborne exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits - Gross carrying amount of exposures with forbearance measures* | | | | | | | | | | | |
| Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures* | | | | | | | | | | | |
| Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures of which under probation | | | | | | | | | | | |
| Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures* | | | | | | | | | | | |
| Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures | | | | | | | | | | | |
| Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures | | | | | | | | | | | |
| Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures | | | | | | | | | | | |
| Debt securities - Gross carrying amount of exposures with forbearance measures | | | | | | | | | | | |
| Debt securities - Gross carrying amount of performing exposures with forbearance measures | | | | | | | | | | | |
| Debt securities - Gross carrying amount of performing exposures with forbearance measures of which under probation | | | | | | | | | | | |
| Debt securities - Gross carrying amount of non-performing exposures with forbearance measures | | | | | | | | | | | |
| Debt securities - Gross carrying amount of non-performing exposures with forbearance measures of which under probation | | | | | | | | | | | |
| Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures | | | | | | | | | | | |
| Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures | | | | | | | | | | | |
| Loans and advances - Gross carrying amount of exposures with forbearance measures* | | | | | | | | | | | |
| Loans and advances - Gross carrying amount of performing exposures with forbearance measures* | | | | | | | | | | | |
| Loans and advances - Gross carrying amount of performing exposures with forbearance measures of which under probation | | | | | | | | | | | |
| Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures* | | | | | | | | | | | |
| Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures of which under probation | | | | | | | | | | | |
| Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures | | | | | | | | | | | |
| Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures | | | | | | | | | | | |

CBD Annual - Asset quality - FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Forborne exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits - Gross carrying amount of exposures with forbearance measures*

Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures*

Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures of which under probation

Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures*

Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures

Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures

Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures

Debt securities - Gross carrying amount of exposures with forbearance measures

Debt securities - Gross carrying amount of performing exposures with forbearance measures

Debt securities - Gross carrying amount of performing exposures with forbearance measures of which under probation

Debt securities - Gross carrying amount of non-performing exposures with forbearance measures

Debt securities - Gross carrying amount of non-performing exposures with forbearance measures of which under probation

Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures

Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures

Loans and advances - Gross carrying amount of exposures with forbearance measures*

Loans and advances - Gross carrying amount of performing exposures with forbearance measures*

Loans and advances - Gross carrying amount of performing exposures with forbearance measures of which under probation

Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures*

Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures of which under probation

Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures

Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total gross carrying amount of exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits* | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances* | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations* | | | | | | | | | | | |
| Households* | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total gross carrying amount of exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits*

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances*

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations*

Households*

Off-balance sheet exposures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total gross carrying amount of performing exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits* | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances* | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total gross carrying amount of performing exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits*

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances*

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total gross carrying amount of performing exposures - Not past due or Past due <= 30 days | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total gross carrying amount of performing exposures - Not past due or Past due <= 30 days

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total gross carrying amount of performing exposures - Past due > 30 days <= 90 days | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total gross carrying amount of performing exposures - Past due > 30 days <= 90 days

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total gross carrying amount of non-performing exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits* | | | | | | | | | | | |
| Debt securities* | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances* | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations* | | | | | | | | | | | |
| Households* | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total gross carrying amount of non-performing exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits*

Debt securities*

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances*

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations*

Households*

Off-balance sheet exposures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total gross carrying amount of non-performing exposures - Unlikely to pay that are not past-due or past-due < = 90 days | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total gross carrying amount of non-performing exposures - Unlikely to pay that are not past-due or past-due < = 90 days

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total gross carrying amount of non-performing exposures - Past due > 90 days <= 180 days | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total gross carrying amount of non-performing exposures - Past due > 90 days <= 180 days

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total gross carrying amount of non-performing exposures - Past due > 180 days <= 1 year | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total gross carrying amount of non-performing exposures - Past due > 180 days <= 1 year

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total gross carrying amount of non-performing exposures - Past due > 1 year | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total gross carrying amount of non-performing exposures - Past due > 1 year

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total gross carrying amount of non-performing exposures - Of which: defaulted | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total gross carrying amount of non-performing exposures - Of which: defaulted

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Accumulated impairment, accumulated changes in fair value due to credit risk and provisions | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

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

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on performing exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

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

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits* | | | | | | | | | | | |
| Debt securities* | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances* | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits*

Debt securities*

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances*

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Collateral received on non-performing exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Collateral received on non-performing exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Financial guarantees received on non-performing exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Financial guarantees received on non-performing exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash balances at central banks and other demand deposits

Debt securities

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

| CBD Annual - Asset quality - IFRS FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Gross carrying amount - Assets without significant increase in credit risk since initial recognition (Stage 1) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Financial assets at amortised cost | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |

CBD Annual - Asset quality - IFRS FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Gross carrying amount - Assets without significant increase in credit risk since initial recognition (Stage 1)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial assets at amortised cost

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Debt securities

Loans and advances

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Gross carrying amount - Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Financial assets at amortised cost | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Gross carrying amount - Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial assets at amortised cost

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Debt securities

Loans and advances

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Gross carrying amount - Credit-impaired assets (Stage 3) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Financial assets at amortised cost | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Gross carrying amount - Credit-impaired assets (Stage 3)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial assets at amortised cost

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Debt securities

Loans and advances

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Accumulated impairment - Assets without significant increase in credit risk since initial recognition (Stage 1) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Financial assets at amortised cost | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Accumulated impairment - Assets without significant increase in credit risk since initial recognition (Stage 1)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial assets at amortised cost

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Debt securities

Loans and advances

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Accumulated impairment - Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Financial assets at amortised cost | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Accumulated impairment - Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial assets at amortised cost

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Debt securities

Loans and advances

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Accumulated impairment - Credit-impaired assets (Stage 3) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Financial assets at amortised cost | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Accumulated impairment - Credit-impaired assets (Stage 3)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial assets at amortised cost

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Debt securities

Loans and advances

| CBD Annual - Asset quality - GAAP FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Impaired debt instruments - Non-trading non-derivative debt instruments measured at a cost-based method | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Total gross carrying amount of impaired assets | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Specific allowances for credit risk | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| General allowances for credit risk and banking risk affecting carrying amount | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |

CBD Annual - Asset quality - GAAP FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Impaired debt instruments - Non-trading non-derivative debt instruments measured at a cost-based method

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Total gross carrying amount of impaired assets

Debt securities

Loans and advances

Specific allowances for credit risk

Debt securities

Loans and advances

General allowances for credit risk and banking risk affecting carrying amount

Debt securities

Loans and advances

| CBD Annual - Asset quality - NON-FINREP/DATA POINT FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Non-performing exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Gross carrying amount | | | | | | | | | | | |
| Performing exposures | | | | | | | | | | | |
| Non-performing exposures* | | | | | | | | | | | |
| Forborne exposures | | | | | | | | | | | |
| Accumulated impairment, accumulated changes in fair value due to credit risk and provisions* | | | | | | | | | | | |

CBD Annual - Asset quality - NON-FINREP/DATA POINT FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Non-performing exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Gross carrying amount

Performing exposures

Non-performing exposures*

Forborne exposures

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

| CBD Annual - GEOGRAPHICAL CONCENTRATION |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Total original exposure value | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| AT | | | | | | | | | | | |
| BE | | | | | | | | | | | |
| BG | | | | | | | | | | | |
| HR | | | | | | | | | | | |
| CY | | | | | | | | | | | |
| CZ | | | | | | | | | | | |
| DK | | | | | | | | | | | |
| EE | | | | | | | | | | | |
| FI | | | | | | | | | | | |
| FR | | | | | | | | | | | |
| DE | | | | | | | | | | | |
| EL | | | | | | | | | | | |
| HU | | | | | | | | | | | |
| IE | | | | | | | | | | | |
| IT | | | | | | | | | | | |
| LV | | | | | | | | | | | |
| LT | | | | | | | | | | | |
| LU | | | | | | | | | | | |
| MT | | | | | | | | | | | |
| NL | | | | | | | | | | | |
| PL | | | | | | | | | | | |
| PT | | | | | | | | | | | |
| RO | | | | | | | | | | | |
| SK | | | | | | | | | | | |
| SI | | | | | | | | | | | |
| ES | | | | | | | | | | | |
| SE | | | | | | | | | | | |
| UK | | | | | | | | | | | |
| NO | | | | | | | | | | | |
| US (United States) | | | | | | | | | | | |
| HK (Hong Kong) | | | | | | | | | | | |
| BR (Brazil) | | | | | | | | | | | |
| CN (China) | | | | | | | | | | | |
| JP (Japan) | | | | | | | | | | | |
| CH (Switzerland) | | | | | | | | | | | |
| MX (Mexico) | | | | | | | | | | | |
| AU (Australia) | | | | | | | | | | | |
| SG (Singapore) | | | | | | | | | | | |
| TR (Turkey) | | | | | | | | | | | |
| RU (Russian federation) | | | | | | | | | | | |
| KY (Cayman Islands) | | | | | | | | | | | |
| IN (India) | | | | | | | | | | | |
| KR (South Korea) | | | | | | | | | | | |
| ZA (South Africa) | | | | | | | | | | | |
| CA (Canada) | | | | | | | | | | | |
| Memorandum items | | | | | | | | | | | |
| Non-domestic original exposure | | | | | | | | | | | |
| Total original exposure | | | | | | | | | | | |

CBD Annual - GEOGRAPHICAL CONCENTRATION

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total original exposure value

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

AT

BE

BG

HR

CY

CZ

DK

EE

FI

FR

DE

EL

HU

IE

IT

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

UK

NO

US (United States)

HK (Hong Kong)

BR (Brazil)

CN (China)

JP (Japan)

CH (Switzerland)

MX (Mexico)

AU (Australia)

SG (Singapore)

TR (Turkey)

RU (Russian federation)

KY (Cayman Islands)

IN (India)

KR (South Korea)

ZA (South Africa)

CA (Canada)

Memorandum items

Non-domestic original exposure

Total original exposure

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total exposures in default | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| AT | | | | | | | | | | | |
| BE | | | | | | | | | | | |
| BG | | | | | | | | | | | |
| HR | | | | | | | | | | | |
| CY | | | | | | | | | | | |
| CZ | | | | | | | | | | | |
| DK | | | | | | | | | | | |
| EE | | | | | | | | | | | |
| FI | | | | | | | | | | | |
| FR | | | | | | | | | | | |
| DE | | | | | | | | | | | |
| EL | | | | | | | | | | | |
| HU | | | | | | | | | | | |
| IE | | | | | | | | | | | |
| IT | | | | | | | | | | | |
| LV | | | | | | | | | | | |
| LT | | | | | | | | | | | |
| LU | | | | | | | | | | | |
| MT | | | | | | | | | | | |
| NL | | | | | | | | | | | |
| PL | | | | | | | | | | | |
| PT | | | | | | | | | | | |
| RO | | | | | | | | | | | |
| SK | | | | | | | | | | | |
| SI | | | | | | | | | | | |
| ES | | | | | | | | | | | |
| SE | | | | | | | | | | | |
| UK | | | | | | | | | | | |
| NO | | | | | | | | | | | |
| US (United States) | | | | | | | | | | | |
| HK (Hong Kong) | | | | | | | | | | | |
| BR (Brazil) | | | | | | | | | | | |
| CN (China) | | | | | | | | | | | |
| JP (Japan) | | | | | | | | | | | |
| CH (Switzerland) | | | | | | | | | | | |
| MX (Mexico) | | | | | | | | | | | |
| AU (Australia) | | | | | | | | | | | |
| SG (Singapore) | | | | | | | | | | | |
| TR (Turkey) | | | | | | | | | | | |
| RU (Russian federation) | | | | | | | | | | | |
| KY (Cayman Islands) | | | | | | | | | | | |
| IN (India) | | | | | | | | | | | |
| KR (South Korea) | | | | | | | | | | | |
| ZA (South Africa) | | | | | | | | | | | |
| CA (Canada) | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total exposures in default

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

AT

BE

BG

HR

CY

CZ

DK

EE

FI

FR

DE

EL

HU

IE

IT

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

UK

NO

US (United States)

HK (Hong Kong)

BR (Brazil)

CN (China)

JP (Japan)

CH (Switzerland)

MX (Mexico)

AU (Australia)

SG (Singapore)

TR (Turkey)

RU (Russian federation)

KY (Cayman Islands)

IN (India)

KR (South Korea)

ZA (South Africa)

CA (Canada)

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total exposure value | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| AT | | | | | | | | | | | |
| BE | | | | | | | | | | | |
| BG | | | | | | | | | | | |
| HR | | | | | | | | | | | |
| CY | | | | | | | | | | | |
| CZ | | | | | | | | | | | |
| DK | | | | | | | | | | | |
| EE | | | | | | | | | | | |
| FI | | | | | | | | | | | |
| FR | | | | | | | | | | | |
| DE | | | | | | | | | | | |
| EL | | | | | | | | | | | |
| HU | | | | | | | | | | | |
| IE | | | | | | | | | | | |
| IT | | | | | | | | | | | |
| LV | | | | | | | | | | | |
| LT | | | | | | | | | | | |
| LU | | | | | | | | | | | |
| MT | | | | | | | | | | | |
| NL | | | | | | | | | | | |
| PL | | | | | | | | | | | |
| PT | | | | | | | | | | | |
| RO | | | | | | | | | | | |
| SK | | | | | | | | | | | |
| SI | | | | | | | | | | | |
| ES | | | | | | | | | | | |
| SE | | | | | | | | | | | |
| UK | | | | | | | | | | | |
| NO | | | | | | | | | | | |
| US (United States) | | | | | | | | | | | |
| HK (Hong Kong) | | | | | | | | | | | |
| BR (Brazil) | | | | | | | | | | | |
| CN (China) | | | | | | | | | | | |
| JP (Japan) | | | | | | | | | | | |
| CH (Switzerland) | | | | | | | | | | | |
| MX (Mexico) | | | | | | | | | | | |
| AU (Australia) | | | | | | | | | | | |
| SG (Singapore) | | | | | | | | | | | |
| TR (Turkey) | | | | | | | | | | | |
| RU (Russian federation) | | | | | | | | | | | |
| KY (Cayman Islands) | | | | | | | | | | | |
| IN (India) | | | | | | | | | | | |
| KR (South Korea) | | | | | | | | | | | |
| ZA (South Africa) | | | | | | | | | | | |
| CA (Canada) | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total exposure value

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

AT

BE

BG

HR

CY

CZ

DK

EE

FI

FR

DE

EL

HU

IE

IT

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

UK

NO

US (United States)

HK (Hong Kong)

BR (Brazil)

CN (China)

JP (Japan)

CH (Switzerland)

MX (Mexico)

AU (Australia)

SG (Singapore)

TR (Turkey)

RU (Russian federation)

KY (Cayman Islands)

IN (India)

KR (South Korea)

ZA (South Africa)

CA (Canada)

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total exposures collateralized by immovable residential property | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| AT | | | | | | | | | | | |
| BE | | | | | | | | | | | |
| BG | | | | | | | | | | | |
| HR | | | | | | | | | | | |
| CY | | | | | | | | | | | |
| CZ | | | | | | | | | | | |
| DK | | | | | | | | | | | |
| EE | | | | | | | | | | | |
| FI | | | | | | | | | | | |
| FR | | | | | | | | | | | |
| DE | | | | | | | | | | | |
| EL | | | | | | | | | | | |
| HU | | | | | | | | | | | |
| IE | | | | | | | | | | | |
| IT | | | | | | | | | | | |
| LV | | | | | | | | | | | |
| LT | | | | | | | | | | | |
| LU | | | | | | | | | | | |
| MT | | | | | | | | | | | |
| NL | | | | | | | | | | | |
| PL | | | | | | | | | | | |
| PT | | | | | | | | | | | |
| RO | | | | | | | | | | | |
| SK | | | | | | | | | | | |
| SI | | | | | | | | | | | |
| ES | | | | | | | | | | | |
| SE | | | | | | | | | | | |
| UK | | | | | | | | | | | |
| non-Union countries | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total exposures collateralized by immovable residential property

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

AT

BE

BG

HR

CY

CZ

DK

EE

FI

FR

DE

EL

HU

IE

IT

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

UK

non-Union countries

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total exposures collateralized by immovable commercial property | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| AT | | | | | | | | | | | |
| BE | | | | | | | | | | | |
| BG | | | | | | | | | | | |
| HR | | | | | | | | | | | |
| CY | | | | | | | | | | | |
| CZ | | | | | | | | | | | |
| DK | | | | | | | | | | | |
| EE | | | | | | | | | | | |
| FI | | | | | | | | | | | |
| FR | | | | | | | | | | | |
| DE | | | | | | | | | | | |
| EL | | | | | | | | | | | |
| HU | | | | | | | | | | | |
| IE | | | | | | | | | | | |
| IT | | | | | | | | | | | |
| LV | | | | | | | | | | | |
| LT | | | | | | | | | | | |
| LU | | | | | | | | | | | |
| MT | | | | | | | | | | | |
| NL | | | | | | | | | | | |
| PL | | | | | | | | | | | |
| PT | | | | | | | | | | | |
| RO | | | | | | | | | | | |
| SK | | | | | | | | | | | |
| SI | | | | | | | | | | | |
| ES | | | | | | | | | | | |
| SE | | | | | | | | | | | |
| UK | | | | | | | | | | | |
| non-Union countries | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Total exposures collateralized by immovable commercial property

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

AT

BE

BG

HR

CY

CZ

DK

EE

FI

FR

DE

EL

HU

IE

IT

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

UK

non-Union countries

| CBD Annual - GEOGRAPHICAL CONCENTRATION - FINREP reporters (IFRS and GAAP) |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Domestic activities | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Loans and advances | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Total assets | | | | | | | | | | | |
| Deposits | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Total liabilities | | | | | | | | | | | |
| Interest income | | | | | | | | | | | |
| (Interest expense) | | | | | | | | | | | |
| Total operating income, net | | | | | | | | | | | |
| Profit or loss for the year | | | | | | | | | | | |

CBD Annual - GEOGRAPHICAL CONCENTRATION - FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Domestic activities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances

Debt securities

Total assets

Deposits

Debt securities issued

Total liabilities

Interest income

(Interest expense)

Total operating income, net

Profit or loss for the year

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Non-domestic activities | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Loans and advances | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Total assets | | | | | | | | | | | |
| Deposits | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Total liabilities | | | | | | | | | | | |
| Interest income | | | | | | | | | | | |
| (Interest expense) | | | | | | | | | | | |
| Total operating income, net | | | | | | | | | | | |
| Profit or loss for the year | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Non-domestic activities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances

Debt securities

Total assets

Deposits

Debt securities issued

Total liabilities

Interest income

(Interest expense)

Total operating income, net

Profit or loss for the year

| CBD Annual - COUNTERPARTY CONCENTRATION |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Large exposures (total) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Large exposures (total) | | | | | | | | | | | |
| Large exposures - Over 10% of capital or EUR 300 mln. | | | | | | | | | | | |
| Large exposures - Institutions | | | | | | | | | | | |
| Large exposures - Unregulated financial Entities | | | | | | | | | | | |

CBD Annual - COUNTERPARTY CONCENTRATION

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Large exposures (total)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Large exposures (total)

Large exposures - Over 10% of capital or EUR 300 mln.

Large exposures - Institutions

Large exposures - Unregulated financial Entities

| CBD Annual - COUNTERPARTY CONCENTRATION - FINREP reporters (IFRS and GAAP) |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Exposures to central banks | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| On demand [call] and short notice [current account] | | | | | | | | | | | |
| Credit card debt | | | | | | | | | | | |
| Finance leases | | | | | | | | | | | |
| Reverse repurchase loans | | | | | | | | | | | |
| Other term loans | | | | | | | | | | | |
| Advances that are not loans | | | | | | | | | | | |
| LOANS AND ADVANCES | | | | | | | | | | | |

CBD Annual - COUNTERPARTY CONCENTRATION - FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Exposures to central banks

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

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

Credit card debt

Finance leases

Reverse repurchase loans

Other term loans

Advances that are not loans

LOANS AND ADVANCES

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Exposures to general governments | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| On demand [call] and short notice [current account] | | | | | | | | | | | |
| Credit card debt | | | | | | | | | | | |
| Trade receivables | | | | | | | | | | | |
| Finance leases | | | | | | | | | | | |
| Reverse repurchase loans | | | | | | | | | | | |
| Other term loans | | | | | | | | | | | |
| Advances that are not loans | | | | | | | | | | | |
| LOANS AND ADVANCES* | | | | | | | | | | | |
| of which: mortgage loans [Loans collateralized by immovable property] | | | | | | | | | | | |
| of which: other collateralized loans | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Exposures to general governments

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

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

Credit card debt

Trade receivables

Finance leases

Reverse repurchase loans

Other term loans

Advances that are not loans

LOANS AND ADVANCES*

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

of which: other collateralized loans

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Exposures to credit institutions | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| On demand [call] and short notice [current account] | | | | | | | | | | | |
| Credit card debt | | | | | | | | | | | |
| Trade receivables | | | | | | | | | | | |
| Finance leases | | | | | | | | | | | |
| Reverse repurchase loans | | | | | | | | | | | |
| Other term loans | | | | | | | | | | | |
| Advances that are not loans | | | | | | | | | | | |
| LOANS AND ADVANCES | | | | | | | | | | | |
| of which: mortgage loans [Loans collateralized by immovable property] | | | | | | | | | | | |
| of which: other collateralized loans | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Exposures to credit institutions

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

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

Credit card debt

Trade receivables

Finance leases

Reverse repurchase loans

Other term loans

Advances that are not loans

LOANS AND ADVANCES

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

of which: other collateralized loans

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Exposures to other financial corporations | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| On demand [call] and short notice [current account] | | | | | | | | | | | |
| Credit card debt | | | | | | | | | | | |
| Trade receivables | | | | | | | | | | | |
| Finance leases | | | | | | | | | | | |
| Reverse repurchase loans | | | | | | | | | | | |
| Other term loans | | | | | | | | | | | |
| Advances that are not loans | | | | | | | | | | | |
| LOANS AND ADVANCES | | | | | | | | | | | |
| of which: mortgage loans [Loans collateralized by immovable property] | | | | | | | | | | | |
| of which: other collateralized loans | | | | | | | | | | | |
| Memorandum items: Maximum amount of the collateral/guarantee that can be considered | | | | | | | | | | | |
| Loans collateralized by immovable property | | | | | | | | | | | |
| Other collateralized loans | | | | | | | | | | | |
| Financial guarantees received | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Exposures to other financial corporations

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

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

Credit card debt

Trade receivables

Finance leases

Reverse repurchase loans

Other term loans

Advances that are not loans

LOANS AND ADVANCES

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

of which: other collateralized loans

Memorandum items: Maximum amount of the collateral/guarantee that can be considered

Loans collateralized by immovable property

Other collateralized loans

Financial guarantees received

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Exposures to non-financial corporations | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| On demand [call] and short notice [current account] | | | | | | | | | | | |
| Credit card debt | | | | | | | | | | | |
| Trade receivables | | | | | | | | | | | |
| Finance leases | | | | | | | | | | | |
| Reverse repurchase loans | | | | | | | | | | | |
| Other term loans | | | | | | | | | | | |
| Advances that are not loans | | | | | | | | | | | |
| LOANS AND ADVANCES* | | | | | | | | | | | |
| of which: mortgage loans [Loans collateralized by immovable property] | | | | | | | | | | | |
| of which: other collateralized loans | | | | | | | | | | | |
| of which: project finance loans | | | | | | | | | | | |
| Memorandum items: Maximum amount of the collateral/guarantee that can be considered | | | | | | | | | | | |
| Loans collateralized by immovable property | | | | | | | | | | | |
| Other collateralized loans | | | | | | | | | | | |
| Financial guarantees received | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Exposures to non-financial corporations

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

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

Credit card debt

Trade receivables

Finance leases

Reverse repurchase loans

Other term loans

Advances that are not loans

LOANS AND ADVANCES*

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

of which: other collateralized loans

of which: project finance loans

Memorandum items: Maximum amount of the collateral/guarantee that can be considered

Loans collateralized by immovable property

Other collateralized loans

Financial guarantees received

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Exposures to households | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| On demand [call] and short notice [current account] | | | | | | | | | | | |
| Credit card debt | | | | | | | | | | | |
| Trade receivables | | | | | | | | | | | |
| Finance leases | | | | | | | | | | | |
| Reverse repurchase loans | | | | | | | | | | | |
| Other term loans | | | | | | | | | | | |
| Advances that are not loans | | | | | | | | | | | |
| LOANS AND ADVANCES* | | | | | | | | | | | |
| of which: mortgage loans [Loans collateralized by immovable property] | | | | | | | | | | | |
| of which: other collateralized loans | | | | | | | | | | | |
| of which: credit for consumption | | | | | | | | | | | |
| of which: lending for house purchase | | | | | | | | | | | |
| Memorandum items: Maximum amount of the collateral/guarantee that can be considered | | | | | | | | | | | |
| Loans collateralized by immovable property | | | | | | | | | | | |
| Other collateralized loans | | | | | | | | | | | |
| Financial guarantees received | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Exposures to households

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

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

Credit card debt

Trade receivables

Finance leases

Reverse repurchase loans

Other term loans

Advances that are not loans

LOANS AND ADVANCES*

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

of which: other collateralized loans

of which: credit for consumption

of which: lending for house purchase

Memorandum items: Maximum amount of the collateral/guarantee that can be considered

Loans collateralized by immovable property

Other collateralized loans

Financial guarantees received

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Loans and advances to non-financial corporations - Gross carrying amount | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| A Agriculture, forestry and fishing | | | | | | | | | | | |
| B Mining and quarrying | | | | | | | | | | | |
| C Manufacturing | | | | | | | | | | | |
| D Electricity, gas, steam and air conditioning supply | | | | | | | | | | | |
| E Water supply | | | | | | | | | | | |
| F Construction | | | | | | | | | | | |
| G Wholesale and retail trade | | | | | | | | | | | |
| H Transport and storage | | | | | | | | | | | |
| I Accommodation and food service activities | | | | | | | | | | | |
| J Information and communication | | | | | | | | | | | |
| K Financial and insurance activities | | | | | | | | | | | |
| L Real estate activities | | | | | | | | | | | |
| M Professional, scientific and technical activities | | | | | | | | | | | |
| N Administrative and support service activities | | | | | | | | | | | |
| O Public administration and defence, compulsory social security | | | | | | | | | | | |
| P Education | | | | | | | | | | | |
| Q Human health services and social work activities | | | | | | | | | | | |
| R Arts, entertainment and recreation | | | | | | | | | | | |
| S Other services | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Loans and advances to non-financial corporations - Gross carrying amount

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

A Agriculture, forestry and fishing

B Mining and quarrying

C Manufacturing

D Electricity, gas, steam and air conditioning supply

E Water supply

F Construction

G Wholesale and retail trade

H Transport and storage

I Accommodation and food service activities

J Information and communication

K Financial and insurance activities

L Real estate activities

M Professional, scientific and technical activities

N Administrative and support service activities

O Public administration and defence, compulsory social security

P Education

Q Human health services and social work activities

R Arts, entertainment and recreation

S Other services

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Loans and advances to non-financial corporations - Accumulated impairment or Accumulated changes in fair value due to credit risk | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| A Agriculture, forestry and fishing | | | | | | | | | | | |
| B Mining and quarrying | | | | | | | | | | | |
| C Manufacturing | | | | | | | | | | | |
| D Electricity, gas, steam and air conditioning supply | | | | | | | | | | | |
| E Water supply | | | | | | | | | | | |
| F Construction | | | | | | | | | | | |
| G Wholesale and retail trade | | | | | | | | | | | |
| H Transport and storage | | | | | | | | | | | |
| I Accommodation and food service activities | | | | | | | | | | | |
| J Information and communication | | | | | | | | | | | |
| K Financial and insurance activities | | | | | | | | | | | |
| L Real estate activities | | | | | | | | | | | |
| M Professional, scientific and technical activities | | | | | | | | | | | |
| N Administrative and support service activities | | | | | | | | | | | |
| O Public administration and defence, compulsory social security | | | | | | | | | | | |
| P Education | | | | | | | | | | | |
| Q Human health services and social work activities | | | | | | | | | | | |
| R Arts, entertainment and recreation | | | | | | | | | | | |
| S Other services | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Loans and advances to non-financial corporations - Accumulated impairment or Accumulated changes in fair value due to credit risk

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

A Agriculture, forestry and fishing

B Mining and quarrying

C Manufacturing

D Electricity, gas, steam and air conditioning supply

E Water supply

F Construction

G Wholesale and retail trade

H Transport and storage

I Accommodation and food service activities

J Information and communication

K Financial and insurance activities

L Real estate activities

M Professional, scientific and technical activities

N Administrative and support service activities

O Public administration and defence, compulsory social security

P Education

Q Human health services and social work activities

R Arts, entertainment and recreation

S Other services

| CBD Annual - FUNDING CONCENTRATION - FINREP reporters (IFRS and GAAP) |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Carrying amount (FINREP-IFRS) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Derivatives | | | | | | | | | | | |
| Short positions | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Deposits | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| Current accounts / overnight deposits | | | | | | | | | | | |
| Deposits with agreed maturity | | | | | | | | | | | |
| Deposits redeemable at notice | | | | | | | | | | | |
| Repurchase agreements | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Current accounts / overnight deposits | | | | | | | | | | | |
| Deposits with agreed maturity | | | | | | | | | | | |
| Deposits redeemable at notice | | | | | | | | | | | |
| Repurchase agreements | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Current accounts / overnight deposits | | | | | | | | | | | |
| Deposits with agreed maturity | | | | | | | | | | | |
| Deposits redeemable at notice | | | | | | | | | | | |
| Repurchase agreements | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Current accounts / overnight deposits | | | | | | | | | | | |
| Deposits with agreed maturity | | | | | | | | | | | |
| Deposits redeemable at notice | | | | | | | | | | | |
| Repurchase agreements | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Current accounts / overnight deposits | | | | | | | | | | | |
| Deposits with agreed maturity | | | | | | | | | | | |
| Deposits redeemable at notice | | | | | | | | | | | |
| Repurchase agreements | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Current accounts / overnight deposits | | | | | | | | | | | |
| Deposits with agreed maturity | | | | | | | | | | | |
| Deposits redeemable at notice | | | | | | | | | | | |
| Repurchase agreements | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Certificates of deposits | | | | | | | | | | | |
| Asset-backed securities | | | | | | | | | | | |
| Covered bonds | | | | | | | | | | | |
| Hybrid contracts | | | | | | | | | | | |
| Other debt securities issued | | | | | | | | | | | |
| Convertible compound financial instruments | | | | | | | | | | | |
| Non-convertible | | | | | | | | | | | |
| Other financial liabilities | | | | | | | | | | | |
| FINANCIAL LIABILITIES | | | | | | | | | | | |

CBD Annual - FUNDING CONCENTRATION - FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Carrying amount (FINREP-IFRS)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Derivatives

Short positions

Equity instruments

Debt securities

Deposits

Central banks

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

General governments

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Credit institutions

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Other financial corporations

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Non-financial corporations

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Households

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Debt securities issued

Certificates of deposits

Asset-backed securities

Covered bonds

Hybrid contracts

Other debt securities issued

Convertible compound financial instruments

Non-convertible

Other financial liabilities

FINANCIAL LIABILITIES

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Carrying amount (FINREP-GAAP) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Derivatives | | | | | | | | | | | |
| Short positions | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Deposits | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| Current accounts / overnight deposits | | | | | | | | | | | |
| Deposits with agreed maturity | | | | | | | | | | | |
| Deposits redeemable at notice | | | | | | | | | | | |
| Repurchase agreements | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Current accounts / overnight deposits | | | | | | | | | | | |
| Deposits with agreed maturity | | | | | | | | | | | |
| Deposits redeemable at notice | | | | | | | | | | | |
| Repurchase agreements | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Current accounts / overnight deposits | | | | | | | | | | | |
| Deposits with agreed maturity | | | | | | | | | | | |
| Deposits redeemable at notice | | | | | | | | | | | |
| Repurchase agreements | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Current accounts / overnight deposits | | | | | | | | | | | |
| Deposits with agreed maturity | | | | | | | | | | | |
| Deposits redeemable at notice | | | | | | | | | | | |
| Repurchase agreements | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Current accounts / overnight deposits | | | | | | | | | | | |
| Deposits with agreed maturity | | | | | | | | | | | |
| Deposits redeemable at notice | | | | | | | | | | | |
| Repurchase agreements | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Current accounts / overnight deposits | | | | | | | | | | | |
| Deposits with agreed maturity | | | | | | | | | | | |
| Deposits redeemable at notice | | | | | | | | | | | |
| Repurchase agreements | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Certificates of deposits | | | | | | | | | | | |
| Asset-backed securities | | | | | | | | | | | |
| Covered bonds | | | | | | | | | | | |
| Hybrid contracts | | | | | | | | | | | |
| Other debt securities issued | | | | | | | | | | | |
| Convertible compound financial instruments | | | | | | | | | | | |
| Non-convertible | | | | | | | | | | | |
| Other financial liabilities | | | | | | | | | | | |
| FINANCIAL LIABILITIES | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Carrying amount (FINREP-GAAP)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Derivatives

Short positions

Equity instruments

Debt securities

Deposits

Central banks

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

General governments

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Credit institutions

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Other financial corporations

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Non-financial corporations

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Households

Current accounts / overnight deposits

Deposits with agreed maturity

Deposits redeemable at notice

Repurchase agreements

Debt securities issued

Certificates of deposits

Asset-backed securities

Covered bonds

Hybrid contracts

Other debt securities issued

Convertible compound financial instruments

Non-convertible

Other financial liabilities

FINANCIAL LIABILITIES

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Carrying amount received | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Retail funding | | | | | | | | | | | |
| Sight deposits | | | | | | | | | | | |
| Term deposits withdrawable within the following 30 days | | | | | | | | | | | |
| Term deposits not withdrawable within the following 30 days | | | | | | | | | | | |
| Savings accounts | | | | | | | | | | | |
| Wholesale funding* | | | | | | | | | | | |
| Unsecured | | | | | | | | | | | |
| Secured* | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Carrying amount received

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Retail funding

Sight deposits

Term deposits withdrawable within the following 30 days

Term deposits not withdrawable within the following 30 days

Savings accounts

Wholesale funding*

Unsecured

Secured*

| CBD Annual - Liquidity and funding |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Liquid assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| TOTAL UNADJUSTED LIQUID ASSETS* | | | | | | | | | | | |
| Total unadjusted LEVEL 1 assets excluding extremely high quality covered bonds | | | | | | | | | | | |
| Withdrawable central bank reserves | | | | | | | | | | | |
| Central bank assets | | | | | | | | | | | |
| Central government assets | | | | | | | | | | | |
| Other liquid assets which can be included in the category of Central Bank exposures or Publically Guaranteed exposures | | | | | | | | | | | |
| Total unadjusted LEVEL 1 extremely high quality covered bonds | | | | | | | | | | | |
| Total unadjusted LEVEL 2A assets | | | | | | | | | | | |
| Total unadjusted LEVEL 2B assets | | | | | | | | | | | |

CBD Annual - Liquidity and funding

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Liquid assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

TOTAL UNADJUSTED LIQUID ASSETS*

Total unadjusted LEVEL 1 assets excluding extremely high quality covered bonds

Withdrawable central bank reserves

Central bank assets

Central government assets

Other liquid assets which can be included in the category of Central Bank exposures or Publically Guaranteed exposures

Total unadjusted LEVEL 1 extremely high quality covered bonds

Total unadjusted LEVEL 2A assets

Total unadjusted LEVEL 2B assets

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| LIQUIDITY COVERAGE | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Liquidity buffer* | | | | | | | | | | | |
| Net liquidity outflow* | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

LIQUIDITY COVERAGE

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Liquidity buffer*

Net liquidity outflow*

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Amount extremely high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount other assets | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Amount extremely high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount other assets

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - assets referred to in Article 416 | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Amount extremely high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount other assets | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - assets referred to in Article 416

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Amount extremely high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount other assets

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - securities and money market instruments not reported in 1.1 qualifying for credit step 1 under Article 122 | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Amount extremely high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount other assets | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - securities and money market instruments not reported in 1.1 qualifying for credit step 1 under Article 122

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Amount extremely high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount other assets

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - securities and money market instruments not reported in 1.1 qualifying for credit step 2 under Article 122 | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Amount extremely high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount other assets | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - securities and money market instruments not reported in 1.1 qualifying for credit step 2 under Article 122

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Amount extremely high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount other assets

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - other securities and money market instruments not reported elsewhere | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Amount extremely high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount other assets | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - other securities and money market instruments not reported elsewhere

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Amount extremely high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount other assets

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - equity securities of non-financial entities listed on a major index in a recognised exchange | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Amount extremely high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount other assets | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - equity securities of non-financial entities listed on a major index in a recognised exchange

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Amount extremely high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount other assets

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - other equity securities | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Amount extremely high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount other assets | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - other equity securities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Amount extremely high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount other assets

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - gold | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Amount extremely high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount other assets | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - gold

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Amount extremely high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount other assets

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - other precious metals | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Amount extremely high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount other assets | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - other precious metals

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Amount extremely high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount other assets

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - non-renewable loans and receivables | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - non-renewable loans and receivables

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - non-renewable loans and receivables reported in 1.9 that are collateralised by real estate | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - non-renewable loans and receivables reported in 1.9 that are collateralised by real estate

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - derivatives receivables | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - derivatives receivables

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - any other assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - any other assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - assets deducted from own funds not requiring stable funding | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - assets deducted from own funds not requiring stable funding

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - undrawn committed credit facilities that qualify as 'medium risk' or 'medium/low risk' under Annex I. | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - undrawn committed credit facilities that qualify as 'medium risk' or 'medium/low risk' under Annex I.

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS PROVIDING STABLE FUNDING | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS PROVIDING STABLE FUNDING

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS PROVIDING STABLE FUNDING - own funds after deduction have been applied where apropriate | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS PROVIDING STABLE FUNDING - own funds after deduction have been applied where apropriate

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS PROVIDING STABLE FUNDING - retail deposits | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS PROVIDING STABLE FUNDING - retail deposits

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS PROVIDING STABLE FUNDING - liabilities from customers that are not financial customers | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS PROVIDING STABLE FUNDING - liabilities from customers that are not financial customers

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS PROVIDING STABLE FUNDING - liabilities from customers that are financial customers | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS PROVIDING STABLE FUNDING - liabilities from customers that are financial customers

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS PROVIDING STABLE FUNDING - liabilities resulting from securities issued qualifying for the treatment in Article 129(4) or (5) of Regulation (EU) No 575/2013 | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS PROVIDING STABLE FUNDING - liabilities resulting from securities issued qualifying for the treatment in Article 129(4) or (5) of Regulation (EU) No 575/2013

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS PROVIDING STABLE FUNDING - liabilities resulting from securities defined in Article 52(4) of Directive 2009/65/EC | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS PROVIDING STABLE FUNDING - liabilities resulting from securities defined in Article 52(4) of Directive 2009/65/EC

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS PROVIDING STABLE FUNDING - other liabilities resulting from securities issued | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS PROVIDING STABLE FUNDING - other liabilities resulting from securities issued

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS PROVIDING STABLE FUNDING - liabilities from derivatives payables contracts | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS PROVIDING STABLE FUNDING - liabilities from derivatives payables contracts

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS PROVIDING STABLE FUNDING - any other liabilities | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

ITEMS PROVIDING STABLE FUNDING - any other liabilities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| CBD Annual - Asset encumbrance |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Carrying amount of encumbered assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Assets of the reporting institution* | | | | | | | | | | | |
| Loans on demand | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| of which: covered bonds | | | | | | | | | | | |
| of which: asset-backed securities | | | | | | | | | | | |
| of which: issued by general governments | | | | | | | | | | | |
| of which: issued by financial corporations | | | | | | | | | | | |
| of which: issued by non-financial corporations | | | | | | | | | | | |
| Loans and advances other than loans on demand | | | | | | | | | | | |
| of which: mortgage loans | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |

CBD Annual - Asset encumbrance

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Carrying amount of encumbered assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Assets of the reporting institution*

Loans on demand

Equity instruments

Debt securities

of which: covered bonds

of which: asset-backed securities

of which: issued by general governments

of which: issued by financial corporations

of which: issued by non-financial corporations

Loans and advances other than loans on demand

of which: mortgage loans

Other assets

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Carrying amount of encumbered assets of which: issued by other entities of the group | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Assets of the reporting institution | | | | | | | | | | | |
| Loans on demand | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| of which: covered bonds | | | | | | | | | | | |
| of which: asset-backed securities | | | | | | | | | | | |
| of which: issued by financial corporations | | | | | | | | | | | |
| of which: issued by non-financial corporations | | | | | | | | | | | |
| Loans and advances other than loans on demand | | | | | | | | | | | |
| of which: mortgage loans | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Carrying amount of encumbered assets of which: issued by other entities of the group

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Assets of the reporting institution

Loans on demand

Equity instruments

Debt securities

of which: covered bonds

of which: asset-backed securities

of which: issued by financial corporations

of which: issued by non-financial corporations

Loans and advances other than loans on demand

of which: mortgage loans

Other assets

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Carrying amount of encumbered assets of which: central bank's eligible | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Assets of the reporting institution | | | | | | | | | | | |
| Loans on demand | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| of which: covered bonds | | | | | | | | | | | |
| of which: asset-backed securities | | | | | | | | | | | |
| of which: issued by general governments | | | | | | | | | | | |
| of which: issued by financial corporations | | | | | | | | | | | |
| of which: issued by non-financial corporations | | | | | | | | | | | |
| Loans and advances other than loans on demand | | | | | | | | | | | |
| of which: mortgage loans | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Carrying amount of encumbered assets of which: central bank's eligible

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Assets of the reporting institution

Loans on demand

Equity instruments

Debt securities

of which: covered bonds

of which: asset-backed securities

of which: issued by general governments

of which: issued by financial corporations

of which: issued by non-financial corporations

Loans and advances other than loans on demand

of which: mortgage loans

Other assets

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Carrying amount of non-encumbered assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Assets of the reporting institution* | | | | | | | | | | | |
| Loans on demand | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| of which: covered bonds | | | | | | | | | | | |
| of which: asset-backed securities | | | | | | | | | | | |
| of which: issued by general governments | | | | | | | | | | | |
| of which: issued by financial corporations | | | | | | | | | | | |
| of which: issued by non-financial corporations | | | | | | | | | | | |
| Loans and advances other than loans on demand | | | | | | | | | | | |
| of which: mortgage loans | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Carrying amount of non-encumbered assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Assets of the reporting institution*

Loans on demand

Equity instruments

Debt securities

of which: covered bonds

of which: asset-backed securities

of which: issued by general governments

of which: issued by financial corporations

of which: issued by non-financial corporations

Loans and advances other than loans on demand

of which: mortgage loans

Other assets

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Carrying amount of non-encumbered assets of which: issued by other entities of the group | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Assets of the reporting institution | | | | | | | | | | | |
| Loans on demand | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| of which: covered bonds | | | | | | | | | | | |
| of which: asset-backed securities | | | | | | | | | | | |
| of which: issued by financial corporations | | | | | | | | | | | |
| of which: issued by non-financial corporations | | | | | | | | | | | |
| Loans and advances other than loans on demand | | | | | | | | | | | |
| of which: mortgage loans | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Carrying amount of non-encumbered assets of which: issued by other entities of the group

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Assets of the reporting institution

Loans on demand

Equity instruments

Debt securities

of which: covered bonds

of which: asset-backed securities

of which: issued by financial corporations

of which: issued by non-financial corporations

Loans and advances other than loans on demand

of which: mortgage loans

Other assets

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Carrying amount of non-encumbered assets of which: central bank's eligible | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Assets of the reporting institution | | | | | | | | | | | |
| Loans on demand | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| of which: covered bonds | | | | | | | | | | | |
| of which: asset-backed securities | | | | | | | | | | | |
| of which: issued by general governments | | | | | | | | | | | |
| of which: issued by financial corporations | | | | | | | | | | | |
| of which: issued by non-financial corporations | | | | | | | | | | | |
| Loans and advances other than loans on demand | | | | | | | | | | | |
| of which: mortgage loans | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Carrying amount of non-encumbered assets of which: central bank's eligible

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Assets of the reporting institution

Loans on demand

Equity instruments

Debt securities

of which: covered bonds

of which: asset-backed securities

of which: issued by general governments

of which: issued by financial corporations

of which: issued by non-financial corporations

Loans and advances other than loans on demand

of which: mortgage loans

Other assets

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Collateral received by the reporting institution | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Fair value of encumbered collateral received or own debt securities issued* | | | | | | | | | | | |
| Fair value of non-encumbered collateral received or own debt securities issued available for encumbrance* | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Collateral received by the reporting institution

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Fair value of encumbered collateral received or own debt securities issued*

Fair value of non-encumbered collateral received or own debt securities issued available for encumbrance*

| CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Table Own funds | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| OWN FUNDS | | | | | | | | | | | |
| TIER 1 CAPITAL* | | | | | | | | | | | |
| COMMON EQUITY TIER 1 CAPITAL* | | | | | | | | | | | |
| Capital instruments eligible as CET1 Capital | | | | | | | | | | | |
| Paid up capital instruments | | | | | | | | | | | |
| Memorandum item: Capital instruments not eligible | | | | | | | | | | | |
| Share premium | | | | | | | | | | | |
| (-) Own CET1 instruments | | | | | | | | | | | |
| (-) Actual or contingent obligations to purchase own CET1 instruments | | | | | | | | | | | |
| Retained earnings | | | | | | | | | | | |
| Previous years retained earnings | | | | | | | | | | | |
| Profit or loss eligible | | | | | | | | | | | |
| Adjustments to CET1 | | | | | | | | | | | |
| Accumulated other comprehensive income | | | | | | | | | | | |
| Other reserves | | | | | | | | | | | |
| Funds for general banking risk | | | | | | | | | | | |
| Transitional adjustments due to grandfathered CET1 Capital instruments | | | | | | | | | | | |
| Minority interest given recognition in CET1 capital | | | | | | | | | | | |
| Transitional adjustments due to additional minority interests | | | | | | | | | | | |
| Adjustments to CET1 due to prudential filters | | | | | | | | | | | |
| Other transitional adjustments to CET1 Capital | | | | | | | | | | | |
| CET1 capital elements or deductions - other | | | | | | | | | | | |
| Deductions from CET1 | | | | | | | | | | | |
| (-) Goodwill | | | | | | | | | | | |
| (-) Other intangible assets | | | | | | | | | | | |
| (-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities | | | | | | | | | | | |
| (-) IRB shortfall of credit risk adjustments to expected losses | | | | | | | | | | | |
| (-)Defined benefit pension fund assets | | | | | | | | | | | |
| (-) Excess of deduction from AT1 items over AT1 Capital | | | | | | | | | | | |
| ADDITIONAL TIER 1 CAPITAL | | | | | | | | | | | |
| Capital instruments eligible as AT1 Capital | | | | | | | | | | | |
| Paid up capital instruments | | | | | | | | | | | |
| Memorandum item: Capital instruments not eligible | | | | | | | | | | | |
| Share premium | | | | | | | | | | | |
| (-) Own AT1 instruments | | | | | | | | | | | |
| (-) Actual or contingent obligations to purchase own AT1 instruments | | | | | | | | | | | |
| Transitional adjustments due to grandfathered AT1 Capital instruments | | | | | | | | | | | |
| Instruments issued by subsidiaries that are given recognition in AT1 Capital | | | | | | | | | | | |
| Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries | | | | | | | | | | | |
| (-) Excess of deduction from T2 items over T2 Capital | | | | | | | | | | | |
| Other transitional adjustments to AT1 Capital | | | | | | | | | | | |
| Excess of deduction from AT1 items over AT1 Capital (deducted in CET1) | | | | | | | | | | | |
| (-) Additional deductions of AT1 Capital due to Article 3 CRR | | | | | | | | | | | |
| AT1 capital elements or deductions - other | | | | | | | | | | | |
| TIER 2 CAPITAL | | | | | | | | | | | |
| Capital instruments and subordinated loans eligible as T2 Capital | | | | | | | | | | | |
| Paid up capital instruments and subordinated loans | | | | | | | | | | | |
| Memorandum item: Capital instruments and subordinated loans not eligible | | | | | | | | | | | |
| Share premium | | | | | | | | | | | |
| (-) Own T2 instruments | | | | | | | | | | | |
| (-) Actual or contingent obligations to purchase own T2 instruments | | | | | | | | | | | |
| Transitional adjustments due to grandfathered T2 Capital instruments and subordinated loans | | | | | | | | | | | |
| Instruments issued by subsidiaries that are given recognition in T2 Capital | | | | | | | | | | | |
| Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries | | | | | | | | | | | |
| IRB Excess of provisions over expected losses eligible | | | | | | | | | | | |
| SA General credit risk adjustments | | | | | | | | | | | |
| Other transitional adjustments to T2 Capital | | | | | | | | | | | |
| Excess of deduction from T2 items over T2 Capital (deducted in AT1) | | | | | | | | | | | |
| (-) Additional deductions of T2 Capital due to Article 3 CRR | | | | | | | | | | | |
| T2 capital elements or deductions - other | | | | | | | | | | | |

CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Table Own funds

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

OWN FUNDS

TIER 1 CAPITAL*

COMMON EQUITY TIER 1 CAPITAL*

Capital instruments eligible as CET1 Capital

Paid up capital instruments

Memorandum item: Capital instruments not eligible

Share premium

(-) Own CET1 instruments

(-) Actual or contingent obligations to purchase own CET1 instruments

Retained earnings

Previous years retained earnings

Profit or loss eligible

Adjustments to CET1

Accumulated other comprehensive income

Other reserves

Funds for general banking risk

Transitional adjustments due to grandfathered CET1 Capital instruments

Minority interest given recognition in CET1 capital

Transitional adjustments due to additional minority interests

Adjustments to CET1 due to prudential filters

Other transitional adjustments to CET1 Capital

CET1 capital elements or deductions - other

Deductions from CET1

(-) Goodwill

(-) Other intangible assets

(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities

(-) IRB shortfall of credit risk adjustments to expected losses

(-)Defined benefit pension fund assets

(-) Excess of deduction from AT1 items over AT1 Capital

ADDITIONAL TIER 1 CAPITAL

Capital instruments eligible as AT1 Capital

Paid up capital instruments

Memorandum item: Capital instruments not eligible

Share premium

(-) Own AT1 instruments

(-) Actual or contingent obligations to purchase own AT1 instruments

Transitional adjustments due to grandfathered AT1 Capital instruments

Instruments issued by subsidiaries that are given recognition in AT1 Capital

Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries

(-) Excess of deduction from T2 items over T2 Capital

Other transitional adjustments to AT1 Capital

Excess of deduction from AT1 items over AT1 Capital (deducted in CET1)

(-) Additional deductions of AT1 Capital due to Article 3 CRR

AT1 capital elements or deductions - other

TIER 2 CAPITAL

Capital instruments and subordinated loans eligible as T2 Capital

Paid up capital instruments and subordinated loans

Memorandum item: Capital instruments and subordinated loans not eligible

Share premium

(-) Own T2 instruments

(-) Actual or contingent obligations to purchase own T2 instruments

Transitional adjustments due to grandfathered T2 Capital instruments and subordinated loans

Instruments issued by subsidiaries that are given recognition in T2 Capital

Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries

IRB Excess of provisions over expected losses eligible

SA General credit risk adjustments

Other transitional adjustments to T2 Capital

Excess of deduction from T2 items over T2 Capital (deducted in AT1)

(-) Additional deductions of T2 Capital due to Article 3 CRR

T2 capital elements or deductions - other

| CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Original exposure pre-conversion factors | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES* | | | | | | | | | | | |
| Standardised approach (SA) | | | | | | | | | | | |
| SA exposure classes excluding securitisation positions | | | | | | | | | | | |
| Central governments or central banks | | | | | | | | | | | |
| Regional governments or local authorities | | | | | | | | | | | |
| Public sector entities | | | | | | | | | | | |
| Multilateral Development Banks | | | | | | | | | | | |
| International Organisations | | | | | | | | | | | |
| Institutions | | | | | | | | | | | |
| Corporates | | | | | | | | | | | |
| Retail | | | | | | | | | | | |
| Secured by mortgages on immovable property | | | | | | | | | | | |
| Exposures in default | | | | | | | | | | | |
| Items associated with particular high risk | | | | | | | | | | | |
| Covered bonds | | | | | | | | | | | |
| Claims on institutions and corporates with a short-term credit assessment | | | | | | | | | | | |
| Collective investments undertakings (CIU) | | | | | | | | | | | |
| Equity | | | | | | | | | | | |
| Other items | | | | | | | | | | | |
| Securitisation positions SA | | | | | | | | | | | |
| Internal ratings based Approach (IRB)* | | | | | | | | | | | |
| IRB approaches when neither own estimates of LGD nor Conversion Factors are used | | | | | | | | | | | |
| Central governments and central banks | | | | | | | | | | | |
| Institutions | | | | | | | | | | | |
| Corporates - SME | | | | | | | | | | | |
| Corporates - Specialised Lending | | | | | | | | | | | |
| Corporates - Other | | | | | | | | | | | |
| IRB approaches when own estimates of LGD and/or Conversion Factors are used | | | | | | | | | | | |
| Central governments and central banks | | | | | | | | | | | |
| Institutions | | | | | | | | | | | |
| Corporates - SME | | | | | | | | | | | |
| Corporates - Specialised Lending | | | | | | | | | | | |
| Corporates - Other | | | | | | | | | | | |
| Retail - Secured by real estate SME | | | | | | | | | | | |
| Retail - Secured by real estate non-SME | | | | | | | | | | | |
| Retail - Qualifying revolving | | | | | | | | | | | |
| Retail - Other SME | | | | | | | | | | | |
| Retail - Other non-SME | | | | | | | | | | | |
| Equity IRB | | | | | | | | | | | |
| Securitisation positions IRB | | | | | | | | | | | |

CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Original exposure pre-conversion factors

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES*

Standardised approach (SA)

SA exposure classes excluding securitisation positions

Central governments or central banks

Regional governments or local authorities

Public sector entities

Multilateral Development Banks

International Organisations

Institutions

Corporates

Retail

Secured by mortgages on immovable property

Exposures in default

Items associated with particular high risk

Covered bonds

Claims on institutions and corporates with a short-term credit assessment

Collective investments undertakings (CIU)

Equity

Other items

Securitisation positions SA

Internal ratings based Approach (IRB)*

IRB approaches when neither own estimates of LGD nor Conversion Factors are used

Central governments and central banks

Institutions

Corporates - SME

Corporates - Specialised Lending

Corporates - Other

IRB approaches when own estimates of LGD and/or Conversion Factors are used

Central governments and central banks

Institutions

Corporates - SME

Corporates - Specialised Lending

Corporates - Other

Retail - Secured by real estate SME

Retail - Secured by real estate non-SME

Retail - Qualifying revolving

Retail - Other SME

Retail - Other non-SME

Equity IRB

Securitisation positions IRB

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Value adjustments | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Standardised approach (SA) | | | | | | | | | | | |
| SA exposure classes excluding securitisation positions | | | | | | | | | | | |
| Central governments or central banks | | | | | | | | | | | |
| Regional governments or local authorities | | | | | | | | | | | |
| Public sector entities | | | | | | | | | | | |
| Multilateral Development Banks | | | | | | | | | | | |
| International Organisations | | | | | | | | | | | |
| Institutions | | | | | | | | | | | |
| Corporates | | | | | | | | | | | |
| Retail | | | | | | | | | | | |
| Secured by mortgages on immovable property | | | | | | | | | | | |
| Exposures in default | | | | | | | | | | | |
| Items associated with particular high risk | | | | | | | | | | | |
| Covered bonds | | | | | | | | | | | |
| Claims on institutions and corporates with a short-term credit assessment | | | | | | | | | | | |
| Collective investments undertakings (CIU) | | | | | | | | | | | |
| Equity | | | | | | | | | | | |
| Other items | | | | | | | | | | | |
| Securitisation positions SA | | | | | | | | | | | |
| Internal ratings based Approach (IRB) | | | | | | | | | | | |
| IRB approaches when neither own estimates of LGD nor Conversion Factors are used | | | | | | | | | | | |
| Central governments and central banks | | | | | | | | | | | |
| Institutions | | | | | | | | | | | |
| Corporates - SME | | | | | | | | | | | |
| Corporates - Specialised Lending | | | | | | | | | | | |
| Corporates - Other | | | | | | | | | | | |
| IRB approaches when own estimates of LGD and/or Conversion Factors are used | | | | | | | | | | | |
| Central governments and central banks | | | | | | | | | | | |
| Institutions | | | | | | | | | | | |
| Corporates - SME | | | | | | | | | | | |
| Corporates - Specialised Lending | | | | | | | | | | | |
| Corporates - Other | | | | | | | | | | | |
| Retail - Secured by real estate SME | | | | | | | | | | | |
| Retail - Secured by real estate non-SME | | | | | | | | | | | |
| Retail - Qualifying revolving | | | | | | | | | | | |
| Retail - Other SME | | | | | | | | | | | |
| Retail - Other non-SME | | | | | | | | | | | |
| Securitisation positions IRB | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Value adjustments

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Standardised approach (SA)

SA exposure classes excluding securitisation positions

Central governments or central banks

Regional governments or local authorities

Public sector entities

Multilateral Development Banks

International Organisations

Institutions

Corporates

Retail

Secured by mortgages on immovable property

Exposures in default

Items associated with particular high risk

Covered bonds

Claims on institutions and corporates with a short-term credit assessment

Collective investments undertakings (CIU)

Equity

Other items

Securitisation positions SA

Internal ratings based Approach (IRB)

IRB approaches when neither own estimates of LGD nor Conversion Factors are used

Central governments and central banks

Institutions

Corporates - SME

Corporates - Specialised Lending

Corporates - Other

IRB approaches when own estimates of LGD and/or Conversion Factors are used

Central governments and central banks

Institutions

Corporates - SME

Corporates - Specialised Lending

Corporates - Other

Retail - Secured by real estate SME

Retail - Secured by real estate non-SME

Retail - Qualifying revolving

Retail - Other SME

Retail - Other non-SME

Securitisation positions IRB

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Risk weighted exposure amounts | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES* | | | | | | | | | | | |
| RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES | | | | | | | | | | | |
| Standardised approach (SA) | | | | | | | | | | | |
| SA exposure classes excluding securitisation positions | | | | | | | | | | | |
| Central governments or central banks | | | | | | | | | | | |
| Regional governments or local authorities | | | | | | | | | | | |
| Public sector entities | | | | | | | | | | | |
| Multilateral Development Banks | | | | | | | | | | | |
| International Organisations | | | | | | | | | | | |
| Institutions | | | | | | | | | | | |
| Corporates | | | | | | | | | | | |
| Retail | | | | | | | | | | | |
| Secured by mortgages on immovable property | | | | | | | | | | | |
| Exposures in default | | | | | | | | | | | |
| Items associated with particular high risk | | | | | | | | | | | |
| Covered bonds | | | | | | | | | | | |
| Claims on institutions and corporates with a short-term credit assessment | | | | | | | | | | | |
| Collective investments undertakings (CIU) | | | | | | | | | | | |
| Equity | | | | | | | | | | | |
| Other items | | | | | | | | | | | |
| Securitisation positions SA | | | | | | | | | | | |
| Internal ratings based Approach (IRB) | | | | | | | | | | | |
| IRB approaches when neither own estimates of LGD nor Conversion Factors are used | | | | | | | | | | | |
| Central governments and central banks | | | | | | | | | | | |
| Institutions | | | | | | | | | | | |
| Corporates - SME | | | | | | | | | | | |
| Corporates - Specialised Lending | | | | | | | | | | | |
| Corporates - Other | | | | | | | | | | | |
| IRB approaches when own estimates of LGD and/or Conversion Factors are used | | | | | | | | | | | |
| Central governments and central banks | | | | | | | | | | | |
| Institutions | | | | | | | | | | | |
| Corporates - SME | | | | | | | | | | | |
| Corporates - Specialised Lending | | | | | | | | | | | |
| Corporates - Other | | | | | | | | | | | |
| Retail - Secured by real estate SME | | | | | | | | | | | |
| Retail - Secured by real estate non-SME | | | | | | | | | | | |
| Retail - Qualifying revolving | | | | | | | | | | | |
| Retail - Other SME | | | | | | | | | | | |
| Retail - Other non-SME | | | | | | | | | | | |
| Equity IRB | | | | | | | | | | | |
| Securitisation positions IRB | | | | | | | | | | | |
| Other non credit-obligation assets | | | | | | | | | | | |
| Risk exposure amount for contributions to the default fund of a CCP | | | | | | | | | | | |
| TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY | | | | | | | | | | | |
| TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS | | | | | | | | | | | |
| Risk exposure amount for position, foreign exchange and commodities risks under standardised approaches (SA) | | | | | | | | | | | |
| Traded debt instruments | | | | | | | | | | | |
| Equity | | | | | | | | | | | |
| Foreign Exchange | | | | | | | | | | | |
| Commodities | | | | | | | | | | | |
| Risk exposure amount for Position, foreign exchange and commodities risks under internal models (IM) | | | | | | | | | | | |
| TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR ) | | | | | | | | | | | |
| OpR Basic indicator approach (BIA) | | | | | | | | | | | |
| OpR Standardised (STA) / Alternative Standardised (ASA) approaches | | | | | | | | | | | |
| OpR Advanced measurement approaches (AMA) | | | | | | | | | | | |
| TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT | | | | | | | | | | | |
| Advanced method | | | | | | | | | | | |
| Standardised method | | | | | | | | | | | |
| Based on OEM | | | | | | | | | | | |
| TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK | | | | | | | | | | | |
| OTHER RISK EXPOSURE AMOUNTS | | | | | | | | | | | |
| Of which: Additional stricter prudential requirements based on Art 458 | | | | | | | | | | | |
| Of which: requirements for large exposures | | | | | | | | | | | |
| Of which: due to modified risk weights for targeting asset bubbles in the residential and commercial property | | | | | | | | | | | |
| Of which: due to intra financial sector exposures | | | | | | | | | | | |
| Of which: Additional stricter prudential requirements based on Art 459 | | | | | | | | | | | |
| Of which: Additional risk exposure amount due to Article 3 CRR | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Risk weighted exposure amounts

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES*

RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES

Standardised approach (SA)

SA exposure classes excluding securitisation positions

Central governments or central banks

Regional governments or local authorities

Public sector entities

Multilateral Development Banks

International Organisations

Institutions

Corporates

Retail

Secured by mortgages on immovable property

Exposures in default

Items associated with particular high risk

Covered bonds

Claims on institutions and corporates with a short-term credit assessment

Collective investments undertakings (CIU)

Equity

Other items

Securitisation positions SA

Internal ratings based Approach (IRB)

IRB approaches when neither own estimates of LGD nor Conversion Factors are used

Central governments and central banks

Institutions

Corporates - SME

Corporates - Specialised Lending

Corporates - Other

IRB approaches when own estimates of LGD and/or Conversion Factors are used

Central governments and central banks

Institutions

Corporates - SME

Corporates - Specialised Lending

Corporates - Other

Retail - Secured by real estate SME

Retail - Secured by real estate non-SME

Retail - Qualifying revolving

Retail - Other SME

Retail - Other non-SME

Equity IRB

Securitisation positions IRB

Other non credit-obligation assets

Risk exposure amount for contributions to the default fund of a CCP

TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY

TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS

Risk exposure amount for position, foreign exchange and commodities risks under standardised approaches (SA)

Traded debt instruments

Equity

Foreign Exchange

Commodities

Risk exposure amount for Position, foreign exchange and commodities risks under internal models (IM)

TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR )

OpR Basic indicator approach (BIA)

OpR Standardised (STA) / Alternative Standardised (ASA) approaches

OpR Advanced measurement approaches (AMA)

TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT

Advanced method

Standardised method

Based on OEM

TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK

OTHER RISK EXPOSURE AMOUNTS

Of which: Additional stricter prudential requirements based on Art 458

Of which: requirements for large exposures

Of which: due to modified risk weights for targeting asset bubbles in the residential and commercial property

Of which: due to intra financial sector exposures

Of which: Additional stricter prudential requirements based on Art 459

Of which: Additional risk exposure amount due to Article 3 CRR

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Expected loss amount | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Internal ratings based Approach (IRB) | | | | | | | | | | | |
| IRB approaches when neither own estimates of LGD nor Conversion Factors are used | | | | | | | | | | | |
| Central governments and central banks | | | | | | | | | | | |
| Institutions | | | | | | | | | | | |
| Corporates - SME | | | | | | | | | | | |
| Corporates - Specialised Lending | | | | | | | | | | | |
| Corporates - Other | | | | | | | | | | | |
| IRB approaches when own estimates of LGD and/or Conversion Factors are used | | | | | | | | | | | |
| Central governments and central banks | | | | | | | | | | | |
| Institutions | | | | | | | | | | | |
| Corporates - SME | | | | | | | | | | | |
| Corporates - Specialised Lending | | | | | | | | | | | |
| Corporates - Other | | | | | | | | | | | |
| Retail - Secured by real estate SME | | | | | | | | | | | |
| Retail - Secured by real estate non-SME | | | | | | | | | | | |
| Retail - Qualifying revolving | | | | | | | | | | | |
| Retail - Other SME | | | | | | | | | | | |
| Retail - Other non-SME | | | | | | | | | | | |
| Equity IRB | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Expected loss amount

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Internal ratings based Approach (IRB)

IRB approaches when neither own estimates of LGD nor Conversion Factors are used

Central governments and central banks

Institutions

Corporates - SME

Corporates - Specialised Lending

Corporates - Other

IRB approaches when own estimates of LGD and/or Conversion Factors are used

Central governments and central banks

Institutions

Corporates - SME

Corporates - Specialised Lending

Corporates - Other

Retail - Secured by real estate SME

Retail - Secured by real estate non-SME

Retail - Qualifying revolving

Retail - Other SME

Retail - Other non-SME

Equity IRB

| CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Capital buffers and Pillar II requirements | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Combined buffer requirement | | | | | | | | | | | |
| Capital conservation buffer | | | | | | | | | | | |
| Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State | | | | | | | | | | | |
| Institution specific countercyclical capital buffer | | | | | | | | | | | |
| Systemic risk buffer | | | | | | | | | | | |
| Systemical important institution buffer | | | | | | | | | | | |
| Global Systemically Important Institution buffer | | | | | | | | | | | |
| Other Systemically Important Institution buffer | | | | | | | | | | | |
| Own funds requirements related to Pillar II adjustments | | | | | | | | | | | |

CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Capital buffers and Pillar II requirements

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Combined buffer requirement

Capital conservation buffer

Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State

Institution specific countercyclical capital buffer

Systemic risk buffer

Systemical important institution buffer

Global Systemically Important Institution buffer

Other Systemically Important Institution buffer

Own funds requirements related to Pillar II adjustments

| CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Credit risk - number of institutions by approach | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Standardised Approach | | | | | | | | | | | |
| Foundation IRB | | | | | | | | | | | |
| Advanced IRB | | | | | | | | | | | |
| Total number of institutions (using one or more of the credit risk approaches) | | | | | | | | | | | |

CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Credit risk - number of institutions by approach

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Standardised Approach

Foundation IRB

Advanced IRB

Total number of institutions (using one or more of the credit risk approaches)

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Market risk - number of institutions by approach | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Standardised Approach | | | | | | | | | | | |
| Internal Models | | | | | | | | | | | |
| Total number of institutions (using one or more of the market risk approaches) | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Market risk - number of institutions by approach

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Standardised Approach

Internal Models

Total number of institutions (using one or more of the market risk approaches)

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Operational risk - number of institutions by approach | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Basic Indicator Approach | | | | | | | | | | | |
| Standardised Approach / Alternative Standardised | | | | | | | | | | | |
| Advanced Measurement Approach | | | | | | | | | | | |
| Total number of institutions (using one or more of the operational risk approaches) | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Operational risk - number of institutions by approach

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Basic Indicator Approach

Standardised Approach / Alternative Standardised

Advanced Measurement Approach

Total number of institutions (using one or more of the operational risk approaches)

| CBD Annual -Number of institutions |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Solvency ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| < 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| 16 - 20 | | | | | | | | | | | |
| > 20 | | | | | | | | | | | |

CBD Annual -Number of institutions

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Solvency ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 8

8 - 12

12 - 16

16 - 20

> 20

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Tier 1 ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| < 6 | | | | | | | | | | | |
| 6 - 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| > 16 | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 6

6 - 8

8 - 12

12 - 16

> 16

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Core Equity Tier 1 ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| < 4 | | | | | | | | | | | |
| 4 - 6 | | | | | | | | | | | |
| 6 - 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| > 16 | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Core Equity Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 4

4 - 6

6 - 8

8 - 12

12 - 16

> 16

| CBD Annual -TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Solvency ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| < 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| 16 - 20 | | | | | | | | | | | |
| > 20 | | | | | | | | | | | |

CBD Annual -TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Solvency ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 8

8 - 12

12 - 16

16 - 20

> 20

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Tier 1 ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| < 6 | | | | | | | | | | | |
| 6 - 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12-16 | | | | | | | | | | | |
| >16 | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 6

6 - 8

8 - 12

12-16

>16

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Core Equity Tier 1 ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| < 4 | | | | | | | | | | | |
| 4 - 6 | | | | | | | | | | | |
| 6 - 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| > 16 | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Core Equity Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 4

4 - 6

6 - 8

8 - 12

12 - 16

> 16

| CBD Annual - Assets |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| Solvency ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| < 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| 16 - 20 | | | | | | | | | | | |
| > 20 | | | | | | | | | | | |

CBD Annual - Assets

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Solvency ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 8

8 - 12

12 - 16

16 - 20

> 20

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Tier 1 ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| < 6 | | | | | | | | | | | |
| 6 - 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| > 16 | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 6

6 - 8

8 - 12

12 - 16

> 16

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Core Equity Tier 1 ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| < 4 | | | | | | | | | | | |
| 4 - 6 | | | | | | | | | | | |
| 6 - 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| > 16 | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Core Equity Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

< 4

4 - 6

6 - 8

8 - 12

12 - 16

> 16

---

ANNEX II

| CBD Quarterly - Reporters |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Reporting population | A. Large | B. Medium | C. Small | Foreign euro area (EA) controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| No. of stand-alone credit institutions | | | | | | | | | | | |
| No. of credit institutions consolidated in banking groups | | | | | | | | | | | |
| No. of banking groups | | | | | | | | | | | |
| Total number of credit institutions* | | | | | | | | | | | |

CBD Quarterly - Reporters

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Reporting population

A. Large

B. Medium

C. Small

Foreign euro area (EA) controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

No. of stand-alone credit institutions

No. of credit institutions consolidated in banking groups

No. of banking groups

Total number of credit institutions*

| CBD Quarterly - Profitability and efficiency - IFRS FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Consolidated Income Statement | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Interest income* | | | | | | | | | | | |
| Financial assets held for trading | | | | | | | | | | | |
| Non-trading financial assets mandatorily at fair value through profit or loss | | | | | | | | | | | |
| Financial assets designated at fair value through profit or loss | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |
| Financial assets at amortised cost* | | | | | | | | | | | |
| Derivatives - Hedge accounting, interest rate risk | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |
| Interest income on liabilities | | | | | | | | | | | |
| (Interest expenses) | | | | | | | | | | | |
| (Financial liabilities held for trading ) | | | | | | | | | | | |
| (Financial liabilities designated at fair value through profit or loss) | | | | | | | | | | | |
| (Financial liabilities measured at amortised cost) | | | | | | | | | | | |
| (Derivatives - Hedge accounting, interest rate risk) | | | | | | | | | | | |
| (Other liabilities) | | | | | | | | | | | |
| (Interest expense on assets) | | | | | | | | | | | |
| Dividend income | | | | | | | | | | | |
| Fee and commission income | | | | | | | | | | | |
| (Fee and commission expenses) | | | | | | | | | | | |
| Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss | | | | | | | | | | | |
| Gains or (-) losses on financial assets and liabilities held for trading, net | | | | | | | | | | | |
| Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net | | | | | | | | | | | |
| Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | | | | | | | | | | | |
| Gains or (-) losses from hedge accounting, net | | | | | | | | | | | |
| Exchange differences, net | | | | | | | | | | | |
| Other operating income | | | | | | | | | | | |
| (Other operating expenses) | | | | | | | | | | | |
| Total operating income, net | | | | | | | | | | | |
| (Administration costs) | | | | | | | | | | | |
| (Staff expenses) | | | | | | | | | | | |
| (Other administrative expenses) | | | | | | | | | | | |
| (Depreciation) | | | | | | | | | | | |
| Modification gains or (-) losses, net | | | | | | | | | | | |
| (Provisions or (-) reversal of provisions) | | | | | | | | | | | |
| (Commitments and guarantees given) | | | | | | | | | | | |
| (Other provisions) | | | | | | | | | | | |
| (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | | | | | | | | | | | |
| (Financial assets at fair value through other comprehensive income) | | | | | | | | | | | |
| (Financial assets at amortised cost) | | | | | | | | | | | |
| (Impairment or (-) reversal of impairment on non-financial assets) | | | | | | | | | | | |
| PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | | | | | | | | | | | |
| (Tax expense or (-) income related to profit or loss from continuing operations) | | | | | | | | | | | |
| PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | | | | | | | | | | | |
| PROFIT OR (-) LOSS FOR THE YEAR | | | | | | | | | | | |

CBD Quarterly - Profitability and efficiency - IFRS FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Interest income*

Financial assets held for trading

Non-trading financial assets mandatorily at fair value through profit or loss

Financial assets designated at fair value through profit or loss

Financial assets at fair value through other comprehensive income

Financial assets at amortised cost*

Derivatives - Hedge accounting, interest rate risk

Other assets

Interest income on liabilities

(Interest expenses)

(Financial liabilities held for trading )

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

(Financial liabilities measured at amortised cost)

(Derivatives - Hedge accounting, interest rate risk)

(Other liabilities)

(Interest expense on assets)

Dividend income

Fee and commission income

(Fee and commission expenses)

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

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

Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net

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

Gains or (-) losses from hedge accounting, net

Exchange differences, net

Other operating income

(Other operating expenses)

Total operating income, net

(Administration costs)

(Staff expenses)

(Other administrative expenses)

(Depreciation)

Modification gains or (-) losses, net

(Provisions or (-) reversal of provisions)

(Commitments and guarantees given)

(Other provisions)

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

(Financial assets at fair value through other comprehensive income)

(Financial assets at amortised cost)

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

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

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

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

PROFIT OR (-) LOSS FOR THE YEAR

| CBD Quarterly- Profitability and efficiency - GAAP FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Consolidated Income Statement | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Interest income | | | | | | | | | | | |
| (Interest expenses) | | | | | | | | | | | |
| Dividend income | | | | | | | | | | | |
| Fee and commission income | | | | | | | | | | | |
| (Fee and commission expenses) | | | | | | | | | | | |
| Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss | | | | | | | | | | | |
| Gains or (-) losses on financial assets and liabilities held for trading, net | | | | | | | | | | | |
| Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | | | | | | | | | | | |
| Gains or (-) losses on non-trading financial assets and liabilities, net | | | | | | | | | | | |
| Gains or (-) losses from hedge accounting, net | | | | | | | | | | | |
| Exchange differences, net | | | | | | | | | | | |
| Other operating income | | | | | | | | | | | |
| (Other operating expenses) | | | | | | | | | | | |
| Total operating income, net | | | | | | | | | | | |
| (Administration costs) | | | | | | | | | | | |
| (Staff expenses) | | | | | | | | | | | |
| (Other administrative expenses) | | | | | | | | | | | |
| (Depreciation) | | | | | | | | | | | |
| Modification gains or (-) losses, net | | | | | | | | | | | |
| (Provisions or (-) reversal of provisions) | | | | | | | | | | | |
| (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | | | | | | | | | | | |
| (Impairment or (-) reversal of impairment on non-financial assets) | | | | | | | | | | | |
| PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | | | | | | | | | | | |
| PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | | | | | | | | | | | |
| PROFIT OR (-) LOSS FOR THE YEAR | | | | | | | | | | | |

CBD Quarterly- Profitability and efficiency - GAAP FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Interest income

(Interest expenses)

Dividend income

Fee and commission income

(Fee and commission expenses)

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

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

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

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

Gains or (-) losses from hedge accounting, net

Exchange differences, net

Other operating income

(Other operating expenses)

Total operating income, net

(Administration costs)

(Staff expenses)

(Other administrative expenses)

(Depreciation)

Modification gains or (-) losses, net

(Provisions or (-) reversal of provisions)

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

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

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

PROFIT OR (-) LOSS FOR THE YEAR

| CBD Quarterly- Profitability and efficiency - NON-FINREP/DATA POINT FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Consolidated Income Statement | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Net interest income | | | | | | | | | | | |
| Interest income | | | | | | | | | | | |
| (Interest expenses) | | | | | | | | | | | |
| Dividend income | | | | | | | | | | | |
| Net fee and commission income | | | | | | | | | | | |
| Fee and commission income | | | | | | | | | | | |
| (Fee and commission expenses) | | | | | | | | | | | |
| Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments | | | | | | | | | | | |
| Other operating income | | | | | | | | | | | |
| (Other operating expenses) | | | | | | | | | | | |
| Total operating income, net | | | | | | | | | | | |
| (Administration costs) | | | | | | | | | | | |
| (Staff expenses) | | | | | | | | | | | |
| (Other administrative expenses) | | | | | | | | | | | |
| (Depreciation) | | | | | | | | | | | |
| (Provisions or (-) reversal of provisions) | | | | | | | | | | | |
| (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | | | | | | | | | | | |
| (Impairment or (-) reversal of impairment on non-financial assets) | | | | | | | | | | | |
| PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | | | | | | | | | | | |
| PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | | | | | | | | | | | |
| PROFIT OR (-) LOSS FOR THE YEAR | | | | | | | | | | | |

CBD Quarterly- Profitability and efficiency - NON-FINREP/DATA POINT FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Net interest income

Interest income

(Interest expenses)

Dividend income

Net fee and commission income

Fee and commission income

(Fee and commission expenses)

Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments

Other operating income

(Other operating expenses)

Total operating income, net

(Administration costs)

(Staff expenses)

(Other administrative expenses)

(Depreciation)

(Provisions or (-) reversal of provisions)

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

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

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

PROFIT OR (-) LOSS FOR THE YEAR

| CBD Quarterly - Profitability and efficiency - FULL SAMPLE |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Consolidated Income Statement | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Net interest income* | | | | | | | | | | | |
| Dividend income | | | | | | | | | | | |
| Net fee and commission income* | | | | | | | | | | | |
| Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments* | | | | | | | | | | | |
| Other operating income | | | | | | | | | | | |
| Total operating income, net* | | | | | | | | | | | |
| (Total operating expenses)* | | | | | | | | | | | |
| PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | | | | | | | | | | | |
| PROFIT OR (-) LOSS FOR THE YEAR* | | | | | | | | | | | |

CBD Quarterly - Profitability and efficiency - FULL SAMPLE

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Net interest income*

Dividend income

Net fee and commission income*

Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments*

Other operating income

Total operating income, net*

(Total operating expenses)*

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

PROFIT OR (-) LOSS FOR THE YEAR*

| CBD Quarterly - BALANCE SHEET - IFRS FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Cash, cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Financial assets held for trading | | | | | | | | | | | |
| Derivatives held for trading | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Non-trading financial assets mandatorily at fair value through profit or loss | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Financial assets designated at fair value through profit or loss | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Financial assets at amortised cost | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Derivatives–Hedge accounting | | | | | | | | | | | |
| Intangible assets | | | | | | | | | | | |
| TOTAL ASSETS* | | | | | | | | | | | |

CBD Quarterly - BALANCE SHEET - IFRS FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Cash, cash balances at central banks and other demand deposits

Financial assets held for trading

Derivatives held for trading

Equity instruments

Debt securities

Loans and advances

Non-trading financial assets mandatorily at fair value through profit or loss

Equity instruments

Debt securities

Loans and advances

Financial assets designated at fair value through profit or loss

Debt securities

Loans and advances

Financial assets at fair value through other comprehensive income

Equity instruments

Debt securities

Loans and advances

Financial assets at amortised cost

Debt securities

Loans and advances

Derivatives–Hedge accounting

Intangible assets

TOTAL ASSETS*

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Liabilities | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Financial liabilities held for trading | | | | | | | | | | | |
| Derivatives held for trading | | | | | | | | | | | |
| Deposits | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Financial liabilities designated at fair value through profit or loss | | | | | | | | | | | |
| Deposits | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Financial liabilities measured at amortised cost | | | | | | | | | | | |
| Deposits | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Provisions | | | | | | | | | | | |
| TOTAL LIABILITIES | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Financial liabilities held for trading

Derivatives held for trading

Deposits

Debt securities issued

Financial liabilities designated at fair value through profit or loss

Deposits

Debt securities issued

Financial liabilities measured at amortised cost

Deposits

Debt securities issued

Provisions

TOTAL LIABILITIES

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Equity and minority interest | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Capital | | | | | | | | | | | |
| TOTAL EQUITY | | | | | | | | | | | |
| TOTAL LIABILITIES AND EQUITY | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Capital

TOTAL EQUITY

TOTAL LIABILITIES AND EQUITY

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Loan commitments, financial guarantees and other commitments | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Given | | | | | | | | | | | |
| Loan commitments* | | | | | | | | | | | |
| Financial guarantees* | | | | | | | | | | | |
| Received | | | | | | | | | | | |
| Loan commitments* | | | | | | | | | | | |
| Financial guarantees* | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Loan commitments, financial guarantees and other commitments

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Given

Loan commitments*

Financial guarantees*

Received

Loan commitments*

Financial guarantees*

| CBD Quarterly - BALANCE SHEET - GAAP FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Cash, cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Financial assets held for trading | | | | | | | | | | | |
| Derivatives held for trading | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Non-trading non-derivative financial assets measured at fair value through profit or loss | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loan and advances | | | | | | | | | | | |
| Non-trading non-derivative financial assets measured at fair value to equity | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loan and advances | | | | | | | | | | | |
| Non-trading debt instruments measured at a cost-based method | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Other non-trading non-derivative financial assets | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Derivatives–Hedge accounting | | | | | | | | | | | |
| Intangible assets | | | | | | | | | | | |
| TOTAL ASSETS* | | | | | | | | | | | |

CBD Quarterly - BALANCE SHEET - GAAP FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Cash, cash balances at central banks and other demand deposits

Financial assets held for trading

Derivatives held for trading

Equity instruments

Debt securities

Loans and advances

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

Equity instruments

Debt securities

Loan and advances

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

Equity instruments

Debt securities

Loan and advances

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

Equity instruments

Debt securities

Loans and advances

Other non-trading non-derivative financial assets

Equity instruments

Debt securities

Loans and advances

Derivatives–Hedge accounting

Intangible assets

TOTAL ASSETS*

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Liabilities | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Financial liabilities held for trading | | | | | | | | | | | |
| Derivatives held for trading | | | | | | | | | | | |
| Deposits | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Provisions | | | | | | | | | | | |
| TOTAL LIABILITIES | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Financial liabilities held for trading

Derivatives held for trading

Deposits

Debt securities issued

Provisions

TOTAL LIABILITIES

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Equity and minority interest | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Capital | | | | | | | | | | | |
| TOTAL EQUITY | | | | | | | | | | | |
| TOTAL LIABILITIES AND EQUITY | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Capital

TOTAL EQUITY

TOTAL LIABILITIES AND EQUITY

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Loan commitments, financial guarantees and other commitments | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Given | | | | | | | | | | | |
| Loan commitments* | | | | | | | | | | | |
| Financial guarantees* | | | | | | | | | | | |
| Received | | | | | | | | | | | |
| Loan commitments* | | | | | | | | | | | |
| Financial guarantees* | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Loan commitments, financial guarantees and other commitments

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Given

Loan commitments*

Financial guarantees*

Received

Loan commitments*

Financial guarantees*

| CBD Quarterly - BALANCE SHEET - NON-FINREP/DATA POINT FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Cash, cash balances at central banks | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Residual assets | | | | | | | | | | | |
| TOTAL ASSETS | | | | | | | | | | | |
| Memorandum items | | | | | | | | | | | |
| Financial assets held for trading | | | | | | | | | | | |

CBD Quarterly - BALANCE SHEET - NON-FINREP/DATA POINT FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Cash, cash balances at central banks

Loans and advances

Debt securities

Equity instruments

Residual assets

TOTAL ASSETS

Memorandum items

Financial assets held for trading

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Liabilities | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Deposits | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Provisions | | | | | | | | | | | |
| Residual liabilities | | | | | | | | | | | |
| TOTAL LIABILITIES | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Deposits

Debt securities issued

Provisions

Residual liabilities

TOTAL LIABILITIES

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Equity and minority interest | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Capital | | | | | | | | | | | |
| TOTAL EQUITY | | | | | | | | | | | |
| TOTAL LIABILITIES AND EQUITY | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Capital

TOTAL EQUITY

TOTAL LIABILITIES AND EQUITY

| CBD Quarterly - BALANCE SHEET - FULL SAMPLE |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Cash, cash balances at central banks | | | | | | | | | | | |
| Loans and advances* | | | | | | | | | | | |
| Debt securities* | | | | | | | | | | | |
| Equity instruments* | | | | | | | | | | | |
| Residual assets | | | | | | | | | | | |
| TOTAL ASSETS* | | | | | | | | | | | |
| Memorandum items | | | | | | | | | | | |
| Financial assets held for trading | | | | | | | | | | | |

CBD Quarterly - BALANCE SHEET - FULL SAMPLE

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Cash, cash balances at central banks

Loans and advances*

Debt securities*

Equity instruments*

Residual assets

TOTAL ASSETS*

Memorandum items

Financial assets held for trading

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Liabilities | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Deposits* | | | | | | | | | | | |
| Debt securities issued | | | | | | | | | | | |
| Provisions | | | | | | | | | | | |
| Residual liabilities | | | | | | | | | | | |
| TOTAL LIABILITIES* | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Deposits*

Debt securities issued

Provisions

Residual liabilities

TOTAL LIABILITIES*

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Equity and minority interest | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Capital | | | | | | | | | | | |
| TOTAL EQUITY* | | | | | | | | | | | |
| TOTAL LIABILITIES AND EQUITY | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Capital

TOTAL EQUITY*

TOTAL LIABILITIES AND EQUITY

| CBD Quarterly - BALANCE SHEET - IFRS FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Loans and advances* | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments* | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |

CBD Quarterly - BALANCE SHEET - IFRS FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Loans and advances*

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Debt securities

Central banks

General governments*

Credit institutions

Other financial corporations

Non-financial corporations

Equity instruments

| CBD Quarterly - BALANCE SHEET - GAAP FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Loans and advances* | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| General governments* | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |

CBD Quarterly - BALANCE SHEET - GAAP FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Loans and advances*

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Debt securities

Central banks

General governments*

Credit institutions

Other financial corporations

Non-financial corporations

Equity instruments

| CBD Quarterly - BALANCE SHEET - NON-FINREP/DATA POINT FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Loans and advances | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other | | | | | | | | | | | |

CBD Quarterly - BALANCE SHEET - NON-FINREP/DATA POINT FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Loans and advances

General governments

Central banks

Credit institutions

Other

| CBD Quarterly - BALANCE SHEET - FULL SAMPLE |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Loans and advances | | | | | | | | | | | |
| General governments | | | | | | | | | | | |
| Central banks | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other | | | | | | | | | | | |

CBD Quarterly - BALANCE SHEET - FULL SAMPLE

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Loans and advances

General governments

Central banks

Credit institutions

Other

| CBD Quarterly ASSET QUALITY- FINREP reporters (IFRS and GAAP) |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Forborne exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Cash balances at central banks and other demand deposits - Gross carrying amount of exposures with forbearance measures* | | | | | | | | | | | |
| Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures* | | | | | | | | | | | |
| Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures of which under probation | | | | | | | | | | | |
| Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures* | | | | | | | | | | | |
| Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures | | | | | | | | | | | |
| Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures | | | | | | | | | | | |
| Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures | | | | | | | | | | | |
| Debt securities - Gross carrying amount of exposures with forbearance measures | | | | | | | | | | | |
| Debt securities - Gross carrying amount of performing exposures with forbearance measures | | | | | | | | | | | |
| Debt securities - Gross carrying amount of performing exposures with forbearance measures of which under probation | | | | | | | | | | | |
| Debt securities - Gross carrying amount of non-performing exposures with forbearance measures | | | | | | | | | | | |
| Debt securities - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures | | | | | | | | | | | |
| Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures | | | | | | | | | | | |
| Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures | | | | | | | | | | | |
| Loans and advances - Gross carrying amount of exposures with forbearance measures* | | | | | | | | | | | |
| Loans and advances - Gross carrying amount of performing exposures with forbearance measures* | | | | | | | | | | | |
| Loans and advances - Gross carrying amount of performing exposures with forbearance measures of which under probation | | | | | | | | | | | |
| Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures* | | | | | | | | | | | |
| Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures | | | | | | | | | | | |
| Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures | | | | | | | | | | | |
| Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures | | | | | | | | | | | |

CBD Quarterly ASSET QUALITY- FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Forborne exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Cash balances at central banks and other demand deposits - Gross carrying amount of exposures with forbearance measures*

Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures*

Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures of which under probation

Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures*

Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures

Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures

Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures

Debt securities - Gross carrying amount of exposures with forbearance measures

Debt securities - Gross carrying amount of performing exposures with forbearance measures

Debt securities - Gross carrying amount of performing exposures with forbearance measures of which under probation

Debt securities - Gross carrying amount of non-performing exposures with forbearance measures

Debt securities - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures

Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures

Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures

Loans and advances - Gross carrying amount of exposures with forbearance measures*

Loans and advances - Gross carrying amount of performing exposures with forbearance measures*

Loans and advances - Gross carrying amount of performing exposures with forbearance measures of which under probation

Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures*

Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures

Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures

Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total gross carrying amount of exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Cash balances at central banks and other demand deposits* | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances* | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations* | | | | | | | | | | | |
| Households* | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Total gross carrying amount of exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Cash balances at central banks and other demand deposits*

Debt securities

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances*

Credit institutions

Other financial corporations

Non-financial corporations*

Households*

Off-balance sheet exposures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total gross carrying amount of performing exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Cash balances at central banks and other demand deposits* | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances* | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Total gross carrying amount of performing exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Cash balances at central banks and other demand deposits*

Debt securities

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances*

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total gross carrying amount of non-performing exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Cash balances at central banks and other demand deposits* | | | | | | | | | | | |
| Debt securities* | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances* | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations* | | | | | | | | | | | |
| Households* | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Total gross carrying amount of non-performing exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Cash balances at central banks and other demand deposits*

Debt securities*

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances*

Credit institutions

Other financial corporations

Non-financial corporations*

Households*

Off-balance sheet exposures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Accumulated impairment, accumulated changes in fair value due to credit risk and provisions | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

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

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Cash balances at central banks and other demand deposits

Debt securities

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on performing exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

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

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Cash balances at central banks and other demand deposits

Debt securities

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Cash balances at central banks and other demand deposits* | | | | | | | | | | | |
| Debt securities* | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances* | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Cash balances at central banks and other demand deposits*

Debt securities*

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances*

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Collateral received on non-performing exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Collateral received on non-performing exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Cash balances at central banks and other demand deposits

Debt securities

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Financial guarantees received on non-performing exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Cash balances at central banks and other demand deposits | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Credit institutions | | | | | | | | | | | |
| Other financial corporations | | | | | | | | | | | |
| Non-financial corporations | | | | | | | | | | | |
| Households | | | | | | | | | | | |
| Off-balance sheet exposures | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Financial guarantees received on non-performing exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Cash balances at central banks and other demand deposits

Debt securities

Credit institutions

Other financial corporations

Non-financial corporations

Loans and advances

Credit institutions

Other financial corporations

Non-financial corporations

Households

Off-balance sheet exposures

| CBD Quarterly ASSET QUALITY - IFRS FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Gross carrying amount - Assets without significant increase in credit risk since initial recognition (Stage 1) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Financial assets at amortised cost | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |

CBD Quarterly ASSET QUALITY - IFRS FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Gross carrying amount - Assets without significant increase in credit risk since initial recognition (Stage 1)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Financial assets at amortised cost

Financial assets at fair value through other comprehensive income

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Gross carrying amount - Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Financial assets at amortised cost | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Gross carrying amount - Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Financial assets at amortised cost

Financial assets at fair value through other comprehensive income

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Gross carrying amount - Credit-impaired assets (Stage 3) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Financial assets at amortised cost | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Gross carrying amount - Credit-impaired assets (Stage 3)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Financial assets at amortised cost

Financial assets at fair value through other comprehensive income

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Accumulated impairment - Assets without significant increase in credit risk since initial recognition (Stage 1) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Financial assets at amortised cost | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Accumulated impairment - Assets without significant increase in credit risk since initial recognition (Stage 1)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Financial assets at amortised cost

Financial assets at fair value through other comprehensive income

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Accumulated impairment - Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Financial assets at amortised cost | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Accumulated impairment - Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Financial assets at amortised cost

Financial assets at fair value through other comprehensive income

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Accumulated impairment - Credit-impaired assets (Stage 3) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Financial assets at amortised cost | | | | | | | | | | | |
| Financial assets at fair value through other comprehensive income | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Accumulated impairment - Credit-impaired assets (Stage 3)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Financial assets at amortised cost

Financial assets at fair value through other comprehensive income

| CBD Quarterly ASSET QUALITY - GAAP FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Impaired debt instruments - Non-trading non-derivative debt instruments measured at a cost-based method | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Total gross carrying amount of impaired assets | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| Specific allowances for credit risk | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |
| General allowances for credit risk and banking risk affecting carrying amount | | | | | | | | | | | |
| Loans and advances | | | | | | | | | | | |

CBD Quarterly ASSET QUALITY - GAAP FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Impaired debt instruments - Non-trading non-derivative debt instruments measured at a cost-based method

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Total gross carrying amount of impaired assets

Loans and advances

Specific allowances for credit risk

Loans and advances

General allowances for credit risk and banking risk affecting carrying amount

Loans and advances

| CBD Quarterly - ASSET QUALITY - NON-FINREP/DATA POINT FINREP |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Non-performing exposures | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Gross carrying amount | | | | | | | | | | | |
| Performing exposures | | | | | | | | | | | |
| Non-performing exposures* | | | | | | | | | | | |
| Forborne exposures | | | | | | | | | | | |
| Accumulated impairment, accumulated changes in fair value due to credit risk and provisions* | | | | | | | | | | | |

CBD Quarterly - ASSET QUALITY - NON-FINREP/DATA POINT FINREP

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Non-performing exposures

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Gross carrying amount

Performing exposures

Non-performing exposures*

Forborne exposures

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

| CBD Quarterly - GEOGRAPHICAL CONCENTRATION |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Total original exposure value | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| AT | | | | | | | | | | | |
| BE | | | | | | | | | | | |
| BG | | | | | | | | | | | |
| HR | | | | | | | | | | | |
| CY | | | | | | | | | | | |
| CZ | | | | | | | | | | | |
| DK | | | | | | | | | | | |
| EE | | | | | | | | | | | |
| FI | | | | | | | | | | | |
| FR | | | | | | | | | | | |
| DE | | | | | | | | | | | |
| EL | | | | | | | | | | | |
| HU | | | | | | | | | | | |
| IE | | | | | | | | | | | |
| IT | | | | | | | | | | | |
| LV | | | | | | | | | | | |
| LT | | | | | | | | | | | |
| LU | | | | | | | | | | | |
| MT | | | | | | | | | | | |
| NL | | | | | | | | | | | |
| PL | | | | | | | | | | | |
| PT | | | | | | | | | | | |
| RO | | | | | | | | | | | |
| SK | | | | | | | | | | | |
| SI | | | | | | | | | | | |
| ES | | | | | | | | | | | |
| SE | | | | | | | | | | | |
| UK | | | | | | | | | | | |
| NO | | | | | | | | | | | |
| US (United States) | | | | | | | | | | | |
| HK (Hong Kong) | | | | | | | | | | | |
| BR (Brazil) | | | | | | | | | | | |
| CN (China) | | | | | | | | | | | |
| JP (Japan) | | | | | | | | | | | |
| CH (Switzerland) | | | | | | | | | | | |
| MX (Mexico) | | | | | | | | | | | |
| AU (Australia) | | | | | | | | | | | |
| SG (Singapore) | | | | | | | | | | | |
| TR (Turkey) | | | | | | | | | | | |
| RU (Russian Federation) | | | | | | | | | | | |
| KY (Cayman Islands) | | | | | | | | | | | |
| IN (India) | | | | | | | | | | | |
| KR (South Korea) | | | | | | | | | | | |
| ZA (South Africa) | | | | | | | | | | | |
| CA (Canada) | | | | | | | | | | | |
| Memorandum items | | | | | | | | | | | |
| Non-domestic original exposure | | | | | | | | | | | |
| Total original exposure | | | | | | | | | | | |

CBD Quarterly - GEOGRAPHICAL CONCENTRATION

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Total original exposure value

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

AT

BE

BG

HR

CY

CZ

DK

EE

FI

FR

DE

EL

HU

IE

IT

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

UK

NO

US (United States)

HK (Hong Kong)

BR (Brazil)

CN (China)

JP (Japan)

CH (Switzerland)

MX (Mexico)

AU (Australia)

SG (Singapore)

TR (Turkey)

RU (Russian Federation)

KY (Cayman Islands)

IN (India)

KR (South Korea)

ZA (South Africa)

CA (Canada)

Memorandum items

Non-domestic original exposure

Total original exposure

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total exposures in default | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| AT | | | | | | | | | | | |
| BE | | | | | | | | | | | |
| BG | | | | | | | | | | | |
| HR | | | | | | | | | | | |
| CY | | | | | | | | | | | |
| CZ | | | | | | | | | | | |
| DK | | | | | | | | | | | |
| EE | | | | | | | | | | | |
| FI | | | | | | | | | | | |
| FR | | | | | | | | | | | |
| DE | | | | | | | | | | | |
| EL | | | | | | | | | | | |
| HU | | | | | | | | | | | |
| IE | | | | | | | | | | | |
| IT | | | | | | | | | | | |
| LV | | | | | | | | | | | |
| LT | | | | | | | | | | | |
| LU | | | | | | | | | | | |
| MT | | | | | | | | | | | |
| NL | | | | | | | | | | | |
| PL | | | | | | | | | | | |
| PT | | | | | | | | | | | |
| RO | | | | | | | | | | | |
| SK | | | | | | | | | | | |
| SI | | | | | | | | | | | |
| ES | | | | | | | | | | | |
| SE | | | | | | | | | | | |
| UK | | | | | | | | | | | |
| NO | | | | | | | | | | | |
| US (United States) | | | | | | | | | | | |
| HK (Hong Kong) | | | | | | | | | | | |
| BR (Brazil) | | | | | | | | | | | |
| CN (China) | | | | | | | | | | | |
| JP (Japan) | | | | | | | | | | | |
| CH (Switzerland) | | | | | | | | | | | |
| MX (Mexico) | | | | | | | | | | | |
| AU (Australia) | | | | | | | | | | | |
| SG (Singapore) | | | | | | | | | | | |
| TR (Turkey) | | | | | | | | | | | |
| RU (Russian Federation) | | | | | | | | | | | |
| KY (Cayman Islands) | | | | | | | | | | | |
| IN (India) | | | | | | | | | | | |
| KR (South Korea) | | | | | | | | | | | |
| ZA (South Africa) | | | | | | | | | | | |
| CA (Canada) | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Total exposures in default

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

AT

BE

BG

HR

CY

CZ

DK

EE

FI

FR

DE

EL

HU

IE

IT

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

UK

NO

US (United States)

HK (Hong Kong)

BR (Brazil)

CN (China)

JP (Japan)

CH (Switzerland)

MX (Mexico)

AU (Australia)

SG (Singapore)

TR (Turkey)

RU (Russian Federation)

KY (Cayman Islands)

IN (India)

KR (South Korea)

ZA (South Africa)

CA (Canada)

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Total exposure value | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| AT | | | | | | | | | | | |
| BE | | | | | | | | | | | |
| BG | | | | | | | | | | | |
| HR | | | | | | | | | | | |
| CY | | | | | | | | | | | |
| CZ | | | | | | | | | | | |
| DK | | | | | | | | | | | |
| EE | | | | | | | | | | | |
| FI | | | | | | | | | | | |
| FR | | | | | | | | | | | |
| DE | | | | | | | | | | | |
| EL | | | | | | | | | | | |
| HU | | | | | | | | | | | |
| IE | | | | | | | | | | | |
| IT | | | | | | | | | | | |
| LV | | | | | | | | | | | |
| LT | | | | | | | | | | | |
| LU | | | | | | | | | | | |
| MT | | | | | | | | | | | |
| NL | | | | | | | | | | | |
| PL | | | | | | | | | | | |
| PT | | | | | | | | | | | |
| RO | | | | | | | | | | | |
| SK | | | | | | | | | | | |
| SI | | | | | | | | | | | |
| ES | | | | | | | | | | | |
| SE | | | | | | | | | | | |
| UK | | | | | | | | | | | |
| NO | | | | | | | | | | | |
| US (United States) | | | | | | | | | | | |
| HK (Hong Kong) | | | | | | | | | | | |
| BR (Brazil) | | | | | | | | | | | |
| CN (China) | | | | | | | | | | | |
| JP (Japan) | | | | | | | | | | | |
| CH (Switzerland) | | | | | | | | | | | |
| MX (Mexico) | | | | | | | | | | | |
| AU (Australia) | | | | | | | | | | | |
| SG (Singapore) | | | | | | | | | | | |
| TR (Turkey) | | | | | | | | | | | |
| RU (Russian Federation) | | | | | | | | | | | |
| KY (Cayman Islands) | | | | | | | | | | | |
| IN (India) | | | | | | | | | | | |
| KR (South Korea) | | | | | | | | | | | |
| ZA (South Africa) | | | | | | | | | | | |
| CA (Canada) | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Total exposure value

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

AT

BE

BG

HR

CY

CZ

DK

EE

FI

FR

DE

EL

HU

IE

IT

LV

LT

LU

MT

NL

PL

PT

RO

SK

SI

ES

SE

UK

NO

US (United States)

HK (Hong Kong)

BR (Brazil)

CN (China)

JP (Japan)

CH (Switzerland)

MX (Mexico)

AU (Australia)

SG (Singapore)

TR (Turkey)

RU (Russian Federation)

KY (Cayman Islands)

IN (India)

KR (South Korea)

ZA (South Africa)

CA (Canada)

| CBD Quarterly - GEOGRAPHICAL CONCENTRATION - FINREP reporters (IFRS and GAAP) |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Domestic activities | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Total assets | | | | | | | | | | | |
| Total liabilities | | | | | | | | | | | |
| Total operating income, net | | | | | | | | | | | |
| Profit or loss for the year | | | | | | | | | | | |

CBD Quarterly - GEOGRAPHICAL CONCENTRATION - FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Domestic activities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Total assets

Total liabilities

Total operating income, net

Profit or loss for the year

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Non-domestic activities | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Total assets | | | | | | | | | | | |
| Total liabilities | | | | | | | | | | | |
| Total operating income, net | | | | | | | | | | | |
| Profit or loss for the year | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Non-domestic activities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Total assets

Total liabilities

Total operating income, net

Profit or loss for the year

| CBD Quarterly - COUNTERPARTY CONCENTRATION - FINREP reporters (IFRS and GAAP) |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Exposures to central banks | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| LOANS AND ADVANCES | | | | | | | | | | | |
| of which: other collateralized loans | | | | | | | | | | | |

CBD Quarterly - COUNTERPARTY CONCENTRATION - FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Exposures to central banks

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

LOANS AND ADVANCES

of which: other collateralized loans

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Exposures to general governments | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| LOANS AND ADVANCES* | | | | | | | | | | | |
| of which: mortgage loans [Loans collateralized by immovable property] | | | | | | | | | | | |
| of which: other collateralized loans | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Exposures to general governments

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

LOANS AND ADVANCES*

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

of which: other collateralized loans

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Exposures to credit institutions | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| LOANS AND ADVANCES | | | | | | | | | | | |
| of which: mortgage loans [Loans collateralized by immovable property] | | | | | | | | | | | |
| of which: other collateralized loans | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Exposures to credit institutions

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

LOANS AND ADVANCES

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

of which: other collateralized loans

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Exposures to other financial corporations | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| LOANS AND ADVANCES | | | | | | | | | | | |
| of which: mortgage loans [Loans collateralized by immovable property] | | | | | | | | | | | |
| of which: other collateralized loans | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Exposures to other financial corporations

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

LOANS AND ADVANCES

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

of which: other collateralized loans

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Exposures to non-financial corporations | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| LOANS AND ADVANCES* | | | | | | | | | | | |
| of which: mortgage loans [Loans collateralized by immovable property] | | | | | | | | | | | |
| of which: other collateralized loans | | | | | | | | | | | |
| of which: project finance loans | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Exposures to non-financial corporations

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

LOANS AND ADVANCES*

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

of which: other collateralized loans

of which: project finance loans

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Exposures to households | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| LOANS AND ADVANCES* | | | | | | | | | | | |
| of which: mortgage loans [Loans collateralized by immovable property] | | | | | | | | | | | |
| of which: other collateralized loans | | | | | | | | | | | |
| of which: credit for consumption | | | | | | | | | | | |
| of which: lending for house purchase | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Exposures to households

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

LOANS AND ADVANCES*

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

of which: other collateralized loans

of which: credit for consumption

of which: lending for house purchase

| CBD Quarterly - FUNDING CONCENTRATION - FINREP reporters (IFRS and GAAP) |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Carrying amount (FINREP-IFRS) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Debt securities issued | | | | | | | | | | | |
| Certificates of deposits | | | | | | | | | | | |
| Asset-backed securities | | | | | | | | | | | |
| Covered bonds | | | | | | | | | | | |
| Hybrid contracts | | | | | | | | | | | |
| Other debt securities issued | | | | | | | | | | | |
| Convertible compound financial instruments | | | | | | | | | | | |
| Non-convertible | | | | | | | | | | | |
| Other financial liabilities | | | | | | | | | | | |
| FINANCIAL LIABILITIES | | | | | | | | | | | |

CBD Quarterly - FUNDING CONCENTRATION - FINREP reporters (IFRS and GAAP)

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Carrying amount (FINREP-IFRS)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Debt securities issued

Certificates of deposits

Asset-backed securities

Covered bonds

Hybrid contracts

Other debt securities issued

Convertible compound financial instruments

Non-convertible

Other financial liabilities

FINANCIAL LIABILITIES

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Carrying amount (FINREP-GAAP) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Debt securities issued | | | | | | | | | | | |
| Certificates of deposits | | | | | | | | | | | |
| Asset-backed securities | | | | | | | | | | | |
| Covered bonds | | | | | | | | | | | |
| Hybrid contracts | | | | | | | | | | | |
| Other debt securities issued | | | | | | | | | | | |
| Convertible compound financial instruments | | | | | | | | | | | |
| Non-convertible | | | | | | | | | | | |
| Other financial liabilities | | | | | | | | | | | |
| FINANCIAL LIABILITIES | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Carrying amount (FINREP-GAAP)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Debt securities issued

Certificates of deposits

Asset-backed securities

Covered bonds

Hybrid contracts

Other debt securities issued

Convertible compound financial instruments

Non-convertible

Other financial liabilities

FINANCIAL LIABILITIES

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Carrying amount received | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Retail funding | | | | | | | | | | | |
| Sight deposits | | | | | | | | | | | |
| Term deposits withdrawable within the following 30 days | | | | | | | | | | | |
| Term deposits not withdrawable within the following 30 days | | | | | | | | | | | |
| Savings accounts | | | | | | | | | | | |
| Wholesale funding* | | | | | | | | | | | |
| Unsecured | | | | | | | | | | | |
| Secured* | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Carrying amount received

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Retail funding

Sight deposits

Term deposits withdrawable within the following 30 days

Term deposits not withdrawable within the following 30 days

Savings accounts

Wholesale funding*

Unsecured

Secured*

| CBD Quarterly - Liquidity and funding |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Liquid assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| TOTAL UNADJUSTED LIQUID ASSETS* | | | | | | | | | | | |
| Total unadjusted LEVEL 1 assets excluding extremely high quality covered bonds | | | | | | | | | | | |
| Withdrawable central bank reserves | | | | | | | | | | | |
| Central bank assets | | | | | | | | | | | |
| Central government assets | | | | | | | | | | | |
| Other liquid assets which can be included in the category of Central Bank exposures or Publically Guaranteed exposures | | | | | | | | | | | |
| Total unadjusted LEVEL 1 extremely high quality covered bonds | | | | | | | | | | | |
| Total unadjusted LEVEL 2A assets | | | | | | | | | | | |
| Total unadjusted LEVEL 2B assets | | | | | | | | | | | |

CBD Quarterly - Liquidity and funding

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Liquid assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

TOTAL UNADJUSTED LIQUID ASSETS*

Total unadjusted LEVEL 1 assets excluding extremely high quality covered bonds

Withdrawable central bank reserves

Central bank assets

Central government assets

Other liquid assets which can be included in the category of Central Bank exposures or Publically Guaranteed exposures

Total unadjusted LEVEL 1 extremely high quality covered bonds

Total unadjusted LEVEL 2A assets

Total unadjusted LEVEL 2B assets

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand alone) | Foreign non-Union controlled branches (stand alone) | Foreign Union controlled subsidiaries (subconsolidated or stand alone) | Foreign Union controlled branches (stand alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| LIQUIDITY COVERAGE | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (sub-consolidated or stand alone) | Foreign EA controlled branches (stand alone) | Significant | Less-Significant |
| Liquidity buffer* | | | | | | | | | | | |
| Net liquidity outflow* | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

LIQUIDITY COVERAGE

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Liquidity buffer*

Net liquidity outflow*

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Amount extremely high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount high liquidity and credit quality | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |
| Amount other assets | | | | | | | | | | | |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Amount extremely high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount high liquidity and credit quality

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

Amount other assets

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - non-renewable loans and receivables | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - non-renewable loans and receivables

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - non-renewable loans and receivables reported in 1.9 that are collateralised by real estate | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - non-renewable loans and receivables reported in 1.9 that are collateralised by real estate

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - derivatives receivables | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - derivatives receivables

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - any other assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - any other assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - assets deducted from own funds not requiring stable funding | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - assets deducted from own funds not requiring stable funding

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS REQUIRING STABLE FUNDING - undrawn committed credit facilities that qualify as 'medium risk' or 'medium/low risk' under Annex I. | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| within three months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

ITEMS REQUIRING STABLE FUNDING - undrawn committed credit facilities that qualify as 'medium risk' or 'medium/low risk' under Annex I.

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

within three months

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| ITEMS PROVIDING STABLE FUNDING | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| within three months | | | | | | | | | | | |
| between three and 6 months | | | | | | | | | | | |
| between 6 and 9 months | | | | | | | | | | | |
| between 9 and 12 months | | | | | | | | | | | |
| after 12 months | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

ITEMS PROVIDING STABLE FUNDING

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

within three months

between three and 6 months

between 6 and 9 months

between 9 and 12 months

after 12 months

| CBD Quarterly - Asset encumbrance |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Carrying amount of encumbered assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Assets of the reporting institution* | | | | | | | | | | | |
| Loans on demand | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances other than loans on demand | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |

CBD Quarterly - Asset encumbrance

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Carrying amount of encumbered assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Assets of the reporting institution*

Loans on demand

Equity instruments

Debt securities

Loans and advances other than loans on demand

Other assets

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Carrying amount of encumbered assets of which: issued by other entities of the group | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Assets of the reporting institution | | | | | | | | | | | |
| Loans on demand | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances other than loans on demand | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Carrying amount of encumbered assets of which: issued by other entities of the group

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Assets of the reporting institution

Loans on demand

Equity instruments

Debt securities

Loans and advances other than loans on demand

Other assets

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Carrying amount of encumbered assets of which: central bank's eligible | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Assets of the reporting institution | | | | | | | | | | | |
| Loans on demand | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances other than loans on demand | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Carrying amount of encumbered assets of which: central bank's eligible

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Assets of the reporting institution

Loans on demand

Equity instruments

Debt securities

Loans and advances other than loans on demand

Other assets

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Carrying amount of non-encumbered assets | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Assets of the reporting institution* | | | | | | | | | | | |
| Loans on demand | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances other than loans on demand | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Carrying amount of non-encumbered assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Assets of the reporting institution*

Loans on demand

Equity instruments

Debt securities

Loans and advances other than loans on demand

Other assets

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Carrying amount of non-encumbered assets of which: issued by other entities of the group | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Assets of the reporting institution | | | | | | | | | | | |
| Loans on demand | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances other than loans on demand | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Carrying amount of non-encumbered assets of which: issued by other entities of the group

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Assets of the reporting institution

Loans on demand

Equity instruments

Debt securities

Loans and advances other than loans on demand

Other assets

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Carrying amount of non-encumbered assets of which: central bank's eligible | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Assets of the reporting institution | | | | | | | | | | | |
| Loans on demand | | | | | | | | | | | |
| Equity instruments | | | | | | | | | | | |
| Debt securities | | | | | | | | | | | |
| Loans and advances other than loans on demand | | | | | | | | | | | |
| Other assets | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Carrying amount of non-encumbered assets of which: central bank's eligible

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Assets of the reporting institution

Loans on demand

Equity instruments

Debt securities

Loans and advances other than loans on demand

Other assets

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Collateral received by the reporting institution | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Fair value of encumbered collateral received or own debt securities issued* | | | | | | | | | | | |
| Fair value of non-encumbered collateral received or own debt securities issued available for encumbrance* | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Collateral received by the reporting institution

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Fair value of encumbered collateral received or own debt securities issued*

Fair value of non-encumbered collateral received or own debt securities issued available for encumbrance*

| CBD Quarterly - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Table Own funds | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| OWN FUNDS | | | | | | | | | | | |
| TIER 1 CAPITAL* | | | | | | | | | | | |
| COMMON EQUITY TIER 1 CAPITAL* | | | | | | | | | | | |
| Capital instruments eligible as CET1 Capital | | | | | | | | | | | |
| Retained earnings | | | | | | | | | | | |
| Adjustments to CET1 | | | | | | | | | | | |
| Deductions from CET1 | | | | | | | | | | | |
| ADDITIONAL TIER 1 CAPITAL | | | | | | | | | | | |
| TIER 2 CAPITAL | | | | | | | | | | | |

CBD Quarterly - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Table Own funds

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

OWN FUNDS

TIER 1 CAPITAL*

COMMON EQUITY TIER 1 CAPITAL*

Capital instruments eligible as CET1 Capital

Retained earnings

Adjustments to CET1

Deductions from CET1

ADDITIONAL TIER 1 CAPITAL

TIER 2 CAPITAL

| CBD Quarterly - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Original exposure pre-conversion factors | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES* | | | | | | | | | | | |
| Standardised approach (SA) | | | | | | | | | | | |
| Internal ratings based Approach (IRB)* | | | | | | | | | | | |

CBD Quarterly - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Original exposure pre-conversion factors

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES*

Standardised approach (SA)

Internal ratings based Approach (IRB)*

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Value adjustments | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Standardised approach (SA) | | | | | | | | | | | |
| Internal ratings based Approach (IRB) | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Value adjustments

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Standardised approach (SA)

Internal ratings based Approach (IRB)

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Risk weighted exposure amounts | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES* | | | | | | | | | | | |
| RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES | | | | | | | | | | | |
| Standardised approach (SA) | | | | | | | | | | | |
| Internal ratings based Approach (IRB) | | | | | | | | | | | |
| TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY | | | | | | | | | | | |
| TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS | | | | | | | | | | | |
| TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR ) | | | | | | | | | | | |
| TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT | | | | | | | | | | | |
| TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK | | | | | | | | | | | |
| OTHER RISK EXPOSURE AMOUNTS | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Risk weighted exposure amounts

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES*

RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES

Standardised approach (SA)

Internal ratings based Approach (IRB)

TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY

TOTAL RISK EXPOSURE AMOUNT FOR POSITION, FOREIGN EXCHANGE AND COMMODITIES RISKS

TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR )

TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT

TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK

OTHER RISK EXPOSURE AMOUNTS

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Expected loss amount | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Internal ratings based Approach (IRB) | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Expected loss amount

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Internal ratings based Approach (IRB)

| CBD Quarterly- OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Capital buffers and Pillar II requirements | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| Combined buffer requirement | | | | | | | | | | | |
| Capital conservation buffer | | | | | | | | | | | |
| Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State | | | | | | | | | | | |
| Institution specific countercyclical capital buffer | | | | | | | | | | | |
| Systemic risk buffer | | | | | | | | | | | |
| Systemical important institution buffer | | | | | | | | | | | |
| Global Systemically Important Institution buffer | | | | | | | | | | | |
| Other Systemically Important Institution buffer | | | | | | | | | | | |
| Own funds requirements related to Pillar II adjustments | | | | | | | | | | | |

CBD Quarterly- OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Capital buffers and Pillar II requirements

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

Combined buffer requirement

Capital conservation buffer

Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State

Institution specific countercyclical capital buffer

Systemic risk buffer

Systemical important institution buffer

Global Systemically Important Institution buffer

Other Systemically Important Institution buffer

Own funds requirements related to Pillar II adjustments

| CBD Quarterly -Number of institutions |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Solvency ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| < 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| 16 - 20 | | | | | | | | | | | |
| > 20 | | | | | | | | | | | |

CBD Quarterly -Number of institutions

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Solvency ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

< 8

8 - 12

12 - 16

16 - 20

> 20

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Tier 1 ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| < 6 | | | | | | | | | | | |
| 6 - 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| > 16 | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

< 6

6 - 8

8 - 12

12 - 16

> 16

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Core Equity Tier 1 ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| < 4 | | | | | | | | | | | |
| 4 - 6 | | | | | | | | | | | |
| 6 - 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| > 16 | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Core Equity Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

< 4

4 - 6

6 - 8

8 - 12

12 - 16

> 16

| CBD Quarterly -TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Solvency ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| < 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| 16 - 20 | | | | | | | | | | | |
| > 20 | | | | | | | | | | | |

CBD Quarterly -TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Solvency ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

< 8

8 - 12

12 - 16

16 - 20

> 20

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Tier 1 ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| < 6 | | | | | | | | | | | |
| 6 - 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12-16 | | | | | | | | | | | |
| >16 | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

< 6

6 - 8

8 - 12

12-16

>16

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Core Equity Tier 1 ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| < 4 | | | | | | | | | | | |
| 4 - 6 | | | | | | | | | | | |
| 6 - 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| > 16 | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Core Equity Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

< 4

4 - 6

6 - 8

8 - 12

12 - 16

> 16

| CBD Quarterly - Assets |
| --- |
| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| Solvency ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| < 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| 16 - 20 | | | | | | | | | | | |
| > 20 | | | | | | | | | | | |

CBD Quarterly - Assets

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Solvency ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

< 8

8 - 12

12 - 16

16 - 20

> 20

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Tier 1 ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| < 6 | | | | | | | | | | | |
| 6 - 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| > 16 | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

< 6

6 - 8

8 - 12

12 - 16

> 16

| | Domestic banking groups (consolidated) and stand-alone banks | Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign non-Union controlled branches (stand-alone) | Foreign Union controlled subsidiaries (subconsolidated or stand-alone) | Foreign Union controlled branches (stand-alone) | SSM Categories |
| --- | --- | --- | --- | --- | --- | --- |
| Core Equity Tier 1 ratio (%) | A. Large | B. Medium | C. Small | Foreign EA controlled subsidiaries (subconsolidated or stand-alone) | Foreign EA controlled branches (stand-alone) | Significant | Less significant |
| < 4 | | | | | | | | | | | |
| 4 - 6 | | | | | | | | | | | |
| 6 - 8 | | | | | | | | | | | |
| 8 - 12 | | | | | | | | | | | |
| 12 - 16 | | | | | | | | | | | |
| > 16 | | | | | | | | | | | |

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign non-Union controlled branches (stand-alone)

Foreign Union controlled subsidiaries (subconsolidated or stand-alone)

Foreign Union controlled branches (stand-alone)

SSM Categories

Core Equity Tier 1 ratio (%)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (subconsolidated or stand-alone)

Foreign EA controlled branches (stand-alone)

Significant

Less significant

< 4

4 - 6

6 - 8

8 - 12

12 - 16

> 16

---

| 11.6.2021 | EN | Official Journal of the European Union | L 208/311 |
| --- | --- | --- | --- |

11.6.2021

EN

Official Journal of the European Union

L 208/311

---

GUIDELINE (EU) 2021/834 OF THE EUROPEAN CENTRAL BANK

of 26 March 2021

on statistical information to be reported on securities issues (ECB/2021/15)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 127(2) thereof,

Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1, 12.1 and 14.3 thereof,

Whereas:

| (1) | Securities issues statistics complement monetary statistics, enhance monetary and financial analyses of those Member States whose currency is the euro (hereinafter ‘euro area’), and are used to assess the role of the euro in international financial markets. Accordingly, statistics on securities issues of euro area residents collected by NCBs should be reported to the ECB. |
| --- | --- |

(1)

Securities issues statistics complement monetary statistics, enhance monetary and financial analyses of those Member States whose currency is the euro (hereinafter ‘euro area’), and are used to assess the role of the euro in international financial markets. Accordingly, statistics on securities issues of euro area residents collected by NCBs should be reported to the ECB.

| (2) | Securities issues statistics cover issues by entities, including foreign-owned entities, resident in the euro area. Issues by entities located outside the euro area but owned by euro area residents should be treated as issues by non-euro area residents in line with the methodology set out in Regulation (EU) No 549/2013 of the European Parliament and of the Council (1). |
| --- | --- |

(2)

Securities issues statistics cover issues by entities, including foreign-owned entities, resident in the euro area. Issues by entities located outside the euro area but owned by euro area residents should be treated as issues by non-euro area residents in line with the methodology set out in Regulation (EU) No 549/2013 of the European Parliament and of the Council (1).

| (3) | The definitions in Council Regulation (EC) No 2533/98 (2) are also relevant for the purposes of reporting pursuant to this Guideline and should therefore apply. |
| --- | --- |

(3)

The definitions in Council Regulation (EC) No 2533/98 (2) are also relevant for the purposes of reporting pursuant to this Guideline and should therefore apply.

| (4) | In order for the ECB to perform its tasks, it is appropriate to provide that NCBs report the required information by a specified date. |
| --- | --- |

(4)

In order for the ECB to perform its tasks, it is appropriate to provide that NCBs report the required information by a specified date.

| (5) | In order to ensure the accuracy and quality of the statistical information collected by the ECB, it is necessary to provide for the monitoring, verification and, where appropriate, the revision of statistical information reported by NCBs. |
| --- | --- |

(5)

In order to ensure the accuracy and quality of the statistical information collected by the ECB, it is necessary to provide for the monitoring, verification and, where appropriate, the revision of statistical information reported by NCBs.

| (6) | Article 5 of the Statute of the European System of Central Banks and of the European Central Bank together with Article 4(3) of the Treaty on European Union, implies that non-euro area Member States which plan to adopt the euro should design and implement measures for the collection of the statistical information needed to fulfil the ECB’s statistical reporting requirements in preparation for such adoption of the euro. Accordingly, the application of this Guideline may be extended to apply to the NCBs of non-euro area Member States for a defined reference period. In addition, for the purposes of enabling the ECB to obtain a comprehensive overview of the statistical information collected and to carry out relevant analyses, the NCBs of non-euro area Member States that adopt the euro should be required to provide the ECB with statistical information covering a specified period prior to their adoption of the euro. |
| --- | --- |

(6)

Article 5 of the Statute of the European System of Central Banks and of the European Central Bank together with Article 4(3) of the Treaty on European Union, implies that non-euro area Member States which plan to adopt the euro should design and implement measures for the collection of the statistical information needed to fulfil the ECB’s statistical reporting requirements in preparation for such adoption of the euro. Accordingly, the application of this Guideline may be extended to apply to the NCBs of non-euro area Member States for a defined reference period. In addition, for the purposes of enabling the ECB to obtain a comprehensive overview of the statistical information collected and to carry out relevant analyses, the NCBs of non-euro area Member States that adopt the euro should be required to provide the ECB with statistical information covering a specified period prior to their adoption of the euro.

| (7) | Common rules should be established for the publication by NCBs of statistical information concerning securities issues in order to ensure an orderly release of the related key aggregates. |
| --- | --- |

(7)

Common rules should be established for the publication by NCBs of statistical information concerning securities issues in order to ensure an orderly release of the related key aggregates.

| (8) | It is appropriate to provide for a common method of transmission of statistical information reported to the ECB for all NCBs. Accordingly, a harmonised electronic transmission format should be agreed and specified by the ESCB. |
| --- | --- |

(8)

It is appropriate to provide for a common method of transmission of statistical information reported to the ECB for all NCBs. Accordingly, a harmonised electronic transmission format should be agreed and specified by the ESCB.

| (9) | It is necessary to set up a procedure to carry out technical amendments to the Annex to this Guideline in an effective manner, provided that such amendments neither change the underlying conceptual framework nor affect the reporting burden. Accordingly, NCBs should propose such technical amendments through the Statistics Committee and account should be taken of the views of the Statistics Committee of the ESCB when following this procedure. |
| --- | --- |

(9)

It is necessary to set up a procedure to carry out technical amendments to the Annex to this Guideline in an effective manner, provided that such amendments neither change the underlying conceptual framework nor affect the reporting burden. Accordingly, NCBs should propose such technical amendments through the Statistics Committee and account should be taken of the views of the Statistics Committee of the ESCB when following this procedure.

| (10) | For reasons of legal certainty, NCBs should comply with the provisions of this Guideline from the same date as referred to in Article 2 of Guideline (EU) 2021/835 of the European Central Bank (ECB/2021/16) (3), |
| --- | --- |

(10)

For reasons of legal certainty, NCBs should comply with the provisions of this Guideline from the same date as referred to in Article 2 of Guideline (EU) 2021/835 of the European Central Bank (ECB/2021/16) (3),

HAS ADOPTED THIS GUIDELINE:

Article 1

Subject matter and scope

This Guideline establishes the reporting requirements for national central banks (‘NCBs’) related to securities issues of residents of Member States whose currency is the euro. In particular, this Guideline specifies the statistical information to be reported to the ECB, the frequency of that reporting and the standards applied to that reporting.

Article 2

Definitions

For the purposes of this Guideline, the definitions in Article 1 of Regulation (EC) No 2533/98 apply.

Article 3

Statistical information to be reported on securities issues

1.   NCBs shall report to the ECB statistical information on all securities issues, in any currency, by residents of Member States whose currency is the euro, in accordance with the Annex.

2.   NCBs shall provide explanations where reporting statistical information to the ECB pursuant to this Article, as referred to in Section 3 of the Annex.

Article 4

Reporting Frequency

1.   NCBs shall report to the ECB the statistical information referred to in Article 3 on a monthly basis and no later than five weeks after the end of the month to which the statistical information relates.

2.   The ECB shall communicate the exact reporting dates to NCBs in the form of a reporting calendar.

Article 5

Back data reporting requirements in the event of adoption of the euro

Where a Member State whose currency is not the euro adopts the euro following the entry into force of this Guideline, the NCB of that Member State shall report five years of statistical information referred to in the Annex, including the latest reference year, on a best efforts basis to the ECB.

Article 6

Verification

Without prejudice to Regulation (EC) No 2533/98, NCBs shall monitor and verify the quality and reliability of statistical information reported to the ECB pursuant to this Guideline.

Article 7

Revisions

NCBs may revise the statistical information reported pursuant to Article 3 during the regular reporting referred to in Article 4(1).

Article 8

Transmission standards

1.   NCBs shall transmit the statistical information to be reported pursuant to this Guideline electronically, using the means specified by the ECB. The statistical message format developed for this electronic exchange of statistical information shall be the format agreed by the ESCB.

2.   Where paragraph 1 does not apply, NCBs may use other means of transmitting statistical information with the ECB’s prior consent.

Article 9

Publication

Where NCBs publish national contributions to the monthly euro area aggregates, they shall be the same as reported to the ECB pursuant to this Guideline. Where NCBs reproduce euro area aggregates published by the ECB, they shall reproduce them faithfully.

Article 10

Simplified amendment procedure

Taking account of the views of the Statistics Committee, the ECB’s Executive Board shall make any necessary technical amendments to the Annex to this Guideline provided that such amendments neither change the underlying conceptual framework nor affect the reporting burden on reporting agents in Member States. The Executive Board shall inform the Governing Council of any such amendment without undue delay.

Article 11

Taking effect

1.   This Guideline shall take effect on the day of its notification to the NCBs of the Member States whose currency is the euro.

2.   The NCBs of the Member States whose currency is the euro and the ECB shall comply with this Guideline from 1 February 2022.

Article 12

Addressees

This Guideline is addressed to all Eurosystem central banks.

Done at Frankfurt am Main, 26 March 2021.

For the Governing Council of the ECB

The President of the ECB

Christine LAGARDE

---

(1)  Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).

1

(2)  Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank (OJ L 318, 27.11.1998, p. 8).

2

(3)  Guideline (EU) 2021/835 of the European Central Bank of 26 March 2021 repealing Guideline ECB/2014/15 on monetary and financial statistics (ECB/2021/16) (see page 335 of this Official Journal).

3

---

ANNEX

REPORTING SCHEME

Section 1: Introduction

Securities issues statistics for the euro area provide two main aggregates:

| — | all issues by euro area residents in any currency, and |
| --- | --- |

—

all issues by euro area residents in any currency, and

| — | all issues made worldwide in euro, both domestic and international. |
| --- | --- |

—

all issues made worldwide in euro, both domestic and international.

A principal distinction must be drawn on the basis of the residency of the issuer whereby the Eurosystem NCBs collectively cover all issues by the residents of the euro area (1). The Bank for International Settlements (BIS) reports issues by the ‘rest of the world’ (RoW), referring to all non-euro area residents (including international organisations not resident in the euro area).

The table below summarises the reporting requirements.

| | |
| --- | --- |
| | Securities issues |
| | By euro area residents

  (each NCB reporting on its domestic residents) | By RoW residents


  (BIS) |
| | Non-euro area Member States | Other countries |
| In euro/national denominations | Block A | Block B |
| In other currencies
   (*1) | Block C | Block D


  not required |

Securities issues

By euro area residents

(each NCB reporting on its domestic residents)

By RoW residents

(BIS)

Non-euro area Member States

Other countries

In euro/national denominations

Block A

Block B

In other currencies
   (*1)

Block C

Block D

not required

Section 2: Reporting requirements

Table 1. Block A reporting form for NCBs

| | |
| --- | --- |
| | DOMESTIC RESIDENT ISSUERS//EURO/NATIONAL DENOMINATIONS |
| | Outstanding amounts | Gross issues | Redemptions | Net issues
   (*3) |
| | A1 | A2 | A3 | A4 |
| 1. | SHORT-TERM DEBT SECURITIES
   (*2) |

DOMESTIC RESIDENT ISSUERS//EURO/NATIONAL DENOMINATIONS

Outstanding amounts

Gross issues

Redemptions

Net issues
   (*3)

A1

A2

A3

A4

1.

SHORT-TERM DEBT SECURITIES
   (*2)

Total

S1

S68

S135

S202

Central bank

S2

69

S136

S203

MFIs other than central banks

S3

S70

S137

S204

OFIs

S4

S71

S138

S205

Of which FVC

S5

S72

S139

S206

Financial auxiliaries

S6

S73

S140

S207

Captive financial institutions and money lenders

S7

S74

S141

S208

Insurance corp. and pension funds

S8

S75

S142

S209

Non-financial corporations

S9

S76

S143

S210

Central government

S10

S77

S144

S211

State and local government

S11

S78

S145

S212

Social security funds

S12

S79

S146

S213

| 2. | LONG-TERM DEBT SECURITIES
   (*2) |
| --- | --- |

2.

LONG-TERM DEBT SECURITIES
   (*2)

Total

S13

S80

S147

S214

Central bank

S14

S81

S148

S215

MFIs other than central banks

S15

S82

S149

S216

OFIs

S16

S83

S150

S217

Of which FVC

S17

S84

S151

S218

Financial auxiliaries

S18

S85

S152

S219

Captive financial institutions and money lenders

S19

S86

S153

S220

Insurance corp. and pension funds

S20

S87

S154

S221

Non-financial corporations

S21

S88

S155

S222

Central government

S22

S89

S156

S223

State and local government

S23

S90

S157

S224

Social security funds

S24

S91

S158

S225

| 2.1 | of which fixed rate issues: |
| --- | --- |

2.1

of which fixed rate issues:

Total

S25

S92

S159

S226

Central bank

S26

S93

S160

S227

MFIs other than central banks

S27

S94

S161

S228

OFIs

S28

S95

S162

S229

Of which FVC

S29

S96

S163

S230

Financial auxiliaries

S30

S97

S164

S231

Captive financial institutions and money lenders

S31

S98

S165

S232

Insurance corp. and pension funds

S32

S99

S166

S233

Non-financial corporations

S33

S100

S167

S234

Central government

S34

S101

S168

S235

State and local government

S35

S102

S169

S236

Social security funds

S36

S103

S170

S237

| 2.2 | of which floating rate issues: |
| --- | --- |

2.2

of which floating rate issues:

Total

S37

S104

S171

S238

Central bank

S38

S105

S172

S239

MFIs other than central banks

S39

S106

S173

S240

OFIs

S40

S107

S174

S241

Of which FVC

S41

S108

S175

S242

Financial auxiliaries

S42

S109

S176

S243

Captive financial institutions and money lenders

S43

S110

S177

S244

Insurance corp. and pension funds

S44

S111

S178

S245

Non-financial corporations

S45

S112

S179

S246

Central government

S46

S113

S180

S247

State and local government

S47

S114

S181

S248

Social security funds

S48

S115

S182

S249

| 2.3 | of which zero coupon bonds: |
| --- | --- |

2.3

of which zero coupon bonds:

Total

S49

S116

S183

S250

Central bank

S50

S117

S184

S251

MFIs other than central banks

S51

S118

S185

S252

OFIs

S52

S119

S186

S253

Of which FVC

S53

S120

S187

S254

Financial auxiliaries

S54

S121

S188

S255

Captive financial institutions and money lenders

S55

S122

S189

S256

Insurance corp. and pension funds

S56

S123

S190

S257

Non-financial corporations

S57

S124

S191

S258

Central government

S58

S125

S192

S259

State and local government

S59

S126

S193

S260

Social security funds

S60

S127

S194

S261

| 3. | LISTED SHARES
   ((†)) |
| --- | --- |

3.

LISTED SHARES
   ((†))

Total

S61

S128

S195

S262

Central bank

S62

S129

S196

S263

MFIs other than central banks

S63

S130

S197

S264

OFIs

S64

S131

S198

S265

Financial auxiliaries

S65

S132

S199

S266

Insurance corp. and pension funds

S66

S133

S200

S267

Non-financial corporations

S67

S134

S201

S268

Table 2. Block C reporting form for NCBs

| | DOMESTIC RESIDENT ISSUERS//OTHER CURRENCIES |
| --- | --- |
| | Outstanding amounts | Gross issues | Redemptions | Net issues |
| | C1 | C2 | C3 | C4 |
| 4. | SHORT-TERM DEBT SECURITIES |

DOMESTIC RESIDENT ISSUERS//OTHER CURRENCIES

Outstanding amounts

Gross issues

Redemptions

Net issues

C1

C2

C3

C4

4.

SHORT-TERM DEBT SECURITIES

Total

S269

S335

S401

S467

Central bank

S270

S336

S402

S468

MFIs other than central banks

S271

S337

S403

S469

OFIs

S272

S338

S404

S470

Of which FVC

S273

S339

S405

S471

Financial auxiliaries

S274

S340

S406

S472

Captive financial institutions and money lenders

S275

S341

S407

S473

Insurance corp. and pension funds

S276

S342

S408

S474

Non-financial corporations

S277

S343

S409

S475

Central government

S278

S344

S410

S476

State and local government

S279

S345

S411

S477

Social security funds

S280

S346

S412

S478

| 5. | LONG-TERM DEBT SECURITIES |
| --- | --- |

5.

LONG-TERM DEBT SECURITIES

Total

S281

S347

S413

S479

Central bank

S282

S348

S414

S480

MFIs other than central banks

S283

S349

S415

S481

OFIs

S284

S350

S416

S482

Of which FVC

S285

S351

S417

S483

Financial auxiliaries

S286

S352

S418

S484

Captive financial institutions and money lenders

S287

S353

S419

S485

Insurance corp. and pension funds

S288

S354

S420

S486

Non-financial corporations

S289

S355

S421

S487

Central government

S290

S356

S422

S488

State and local government

S291

S357

S423

S489

Social security funds

S292

S358

S424

S490

| 5.1 | of which fixed rate issues: |
| --- | --- |

5.1

of which fixed rate issues:

Total

S293

S359

S425

S491

Central bank

S294

S360

S426

S492

MFIs other than central banks

S295

S361

S427

S493

OFIs

S296

S362

S428

S494

Of which FVC

S297

S363

S429

S495

Financial auxiliaries

S298

S364

S430

S496

Captive financial institutions and money lenders

S299

S365

S431

S497

Insurance corp. and pension funds

S300

S366

S432

S498

Non-financial corporations

S301

S367

S433

S499

Central government

S302

S368

S434

S500

State and local government

S303

S369

S435

S501

Social security funds

S304

S370

S436

S502

| 5.2 | of which floating rate issues: |
| --- | --- |

5.2

of which floating rate issues:

Total

S305

S371

S437

S503

Central bank

S306

S372

S438

S504

MFIs other than central banks

S307

S373

S439

S505

OFIs

S308

S374

S440

S506

Of which FVC

S309

S375

S441

S507

Financial auxiliaries

S310

S376

S442

S508

Captive financial institutions and money lenders

S311

S377

S443

S509

Insurance corp. and pension funds

S312

S378

S444

S510

Non-financial corporations

S313

S379

S445

S511

Central government

S314

S380

S446

S512

State and local government

S315

S381

S447

S513

Social security funds

S316

S382

S448

S514

| 5.3 | of which zero coupon bonds: |
| --- | --- |

5.3

of which zero coupon bonds:

Total

S317

S383

S449

S515

Central bank

S318

S384

S450

S516

MFIs other than central banks

S319

S385

S451

S517

OFIs

S320

S386

S452

S518

Of which FVC

S321

S387

S453

S519

Financial auxiliaries

S322

S388

S454

S520

Captive financial institutions and money lenders

S323

S389

S455

S521

Insurance corp. and pension funds

S324

S390

S456

S522

Non-financial corporations

S325

S391

S457

S523

Central government

S326

S392

S458

S524

State and local government

S327

S393

S459

S525

Social security funds

S328

S394

S460

S526

| 6. | LISTED SHARES |
| --- | --- |

6.

LISTED SHARES

Total

S329

S395

S461

S527

MFIs other than central banks

S330

S396

S462

S528

OFIs

S331

S397

S463

S529

Financial auxiliaries

S332

S398

S464

S530

Insurance corp. and pension funds

S333

S399

S465

S531

Non-financial corporations

S334

S400

S466

S532

Table 3. Block A memorandum items reporting form for NCBs

| | DOMESTIC RESIDENT ISSUERS//EURO/NATIONAL DENOMINATIONS |
| --- | --- |
| | Outstanding amounts | Gross issues | Redemptions | Net issues |
| | A1 | A2 | A3 | A4 |
| 6. | LISTED SHARES |

DOMESTIC RESIDENT ISSUERS//EURO/NATIONAL DENOMINATIONS

Outstanding amounts

Gross issues

Redemptions

Net issues

A1

A2

A3

A4

6.

LISTED SHARES

Captive financial institutions and money lenders

S533

S544

S555

S566

| 7. | UNLISTED SHARES |
| --- | --- |

7.

UNLISTED SHARES

Total

S534

S545

S556

S567

MFIs other than central banks

S535

S546

S557

S568

OFIs

S536

S547

S558

S569

Insurance corp. and pension funds

S537

S548

S559

S570

Non-financial corporations

S538

S549

S560

S571

| 8. | OTHER EQUITY |
| --- | --- |

8.

OTHER EQUITY

Total

S539

S550

S561

S572

MFIs other than central banks

S540

S551

S562

S573

OFIs

S541

S552

S563

S574

Insurance corp. and pension funds

S542

S553

S564

S575

Non-financial corporations

S543

S554

S565

S576

1.   Residency of the issuer

Issues by subsidiaries owned by the reporting country’s non-residents operating in the reporting country’s economic territory must be classified as issues by the reporting country’s resident units.

Issues by head offices located in the reporting country’s economic territory which operate internationally must also be considered as issues by resident units. Issues by head offices or subsidiaries located outside the reporting country’s economic territory but owned by residents of the reporting country must be considered as issues by non-residents. For example, issues by Volkswagen Brazil are considered to have been carried out by units resident in Brazil and not in the reporting country’s territory. In the absence of any physical dimension to an enterprise, its residence is determined according to the economic territory under whose laws the enterprise is incorporated or registered (2).

To avoid double counting or gaps, the reporting of issues by special purpose entities (SPEs) must be addressed bilaterally, involving the reporters concerned. The NCBs, and not the BIS, must report issues by SPEs which fulfil the residency criteria of the revised European system of national and regional accounts (‘ESA 2010’) laid down in Annex A to Regulation (EU) No 549/2013 of the European Parliament and of the Council (3) and are classified as euro area residents.

2.   Sectoral breakdown of issuers

Issues must be classified according to the sector incurring the liability for the securities issued. The sectoral classification comprises the following 12 types of issuers:

| — | Central bank, |
| --- | --- |

—

Central bank,

| — | other MFIs (4), |
| --- | --- |

—

other MFIs (4),

| — | OFIs (5), |
| --- | --- |

—

OFIs (5),

| — | of which financial vehicle corporations engaged in securitisation, |
| --- | --- |

—

of which financial vehicle corporations engaged in securitisation,

| — | financial auxiliaries, |
| --- | --- |

—

financial auxiliaries,

| — | captive financial institutions and money lenders, |
| --- | --- |

—

captive financial institutions and money lenders,

| — | insurance corporations and pension funds (6), |
| --- | --- |

—

insurance corporations and pension funds (6),

| — | non-financial corporations, |
| --- | --- |

—

non-financial corporations,

| — | central government, |
| --- | --- |

—

central government,

| — | state and local government, |
| --- | --- |

—

state and local government,

| — | social security funds, |
| --- | --- |

—

social security funds,

| — | international institutions. |
| --- | --- |

—

international institutions.

Securities issued through SPEs where the ultimate liability for the issue is incurred by the parent organisation and not the SPE must be attributed to the parent organisation and not the SPE. For example, issues by an SPE of ‘AJAX Electronics’, a non-financial corporation located in the euro area country ‘Country A’, would have to be allocated to the non-financial corporation sector and reported by Country A. However, the SPE and its parent must be resident in the same country. Hence, where the parent company is not a resident of the reporting country, the SPE must be treated as a notional resident of the reporting country, and the issuing sector must be aligned with the economic function of the SPE. For example, if ‘ACME Motors’ was a non-financial corporation resident in Japan producing automobiles and ‘ACME Motor Finance’ was a subsidiary resident in euro area country ‘Country B’, issues by ACME Motor Finance would have to be attributed to captive financial institutions and money lenders sector of Country B, because the parent company ACME Motors is not resident in the same country. The only exception to this is the case of SPEs owned by government, in which case the security is recorded as being issued by the government in the country of the parent organisation. (7)

A public corporation that becomes privatised by issuing listed shares must be allocated to the non-financial corporation sector. Similarly, a public credit institution (CI) that is privatised must be allocated to the MFIs other than central banks sector. Issues by households or non-profit institutions serving households must be classified as issues by non-financial corporations.

3.   Maturity of issues

Short-term debt securities comprise securities that have an original maturity of one year or less, even if they are issued under longer-term facilities.

Long-term debt securities comprise securities that have an original maturity of more than one year. Issues with optional maturity dates, the latest of which is more than one year away, and issues with indefinite maturity dates, are classified as long-term.

A two-year maturity split, as in the MFI balance sheet statistics, is not required.

4.   Classification of long-term debt securities by interest rate

Long-term debt securities are divided into:

Fixed interest rate debt securities, i.e. debt securities which are issued and redeemed at par value and debt securities issued at a discount or premium to their par value.

Variable interest rate debt securities, i.e. debt securities where the coupon rate and/or underlying principal is linked to a general price index for goods and services (such as the consumer price index), an interest rate, or an asset price resulting in a variable nominal coupon payment over the life of the issue. For the purposes of securities issues statistics, mixed interest rate debt securities are classified as variable interest rate (8).

Zero coupon bonds issued at discount, i.e. instruments that have no interest payments and are issued at a considerable discount to par value. Most of the discount represents the equivalent of the interest accrued during the life of the bond.

5.   Classification of issues

Issues are analysed under two broad groupings: (a) debt securities (9), and (b) listed shares (10). Securities issued via private placement are covered as far as possible. Money market paper is included indistinguishably as part of debt securities. Unlisted shares (11) and other equity (12) may be reported on a voluntary basis as two separate memorandum items. Shares/units issued by money market funds and other investment funds are excluded.

The following is a non-exhaustive list of instruments covered in in the securities issues statistics:

| (a) | Debt securities






  (i) | Short-term debt securities
  The following instruments are included as a minimum.






  — | Treasury bills and other short-term paper issued by general government. |
| --- | --- | --- | --- |

(a)

Debt securities

(i)

Short-term debt securities

The following instruments are included as a minimum.

—

Treasury bills and other short-term paper issued by general government.

| — | Negotiable short-term paper issued by financial and by non-financial corporations. A variety of terms are used for such paper including commercial paper, commercial bills, promissory notes, bills of trade, bills of exchange and certificates of deposit. |
| --- | --- |

—

Negotiable short-term paper issued by financial and by non-financial corporations. A variety of terms are used for such paper including commercial paper, commercial bills, promissory notes, bills of trade, bills of exchange and certificates of deposit.

| — | Short-term securities issued under long-term underwritten note issuance facilities. |
| --- | --- |

—

Short-term securities issued under long-term underwritten note issuance facilities.

| — | Bankers’ acceptances. |
| --- | --- |

—

Bankers’ acceptances.

| (ii) | Long-term debt securities
  The following instruments are illustrative and included as a minimum.






  — | Bearer bonds. |
| --- | --- | --- |

(ii)

Long-term debt securities

The following instruments are illustrative and included as a minimum.

—

Bearer bonds.

| — | Subordinated bonds. |
| --- | --- |

—

Subordinated bonds.

| — | Bonds with optional maturity dates, the latest of which is more than one year away. |
| --- | --- |

—

Bonds with optional maturity dates, the latest of which is more than one year away.

| — | Undated or perpetual bonds. |
| --- | --- |

—

Undated or perpetual bonds.

| — | Variable rate notes. |
| --- | --- |

—

Variable rate notes.

| — | Convertible bonds. |
| --- | --- |

—

Convertible bonds.

| — | Covered bonds. |
| --- | --- |

—

Covered bonds.

| — | Index-linked securities where the value of the principal is linked to a price index, the price of a commodity or an exchange rate index. |
| --- | --- |

—

Index-linked securities where the value of the principal is linked to a price index, the price of a commodity or an exchange rate index.

| — | Deep-discounted bonds, which have small coupon payments and are issued at a discount to face value. |
| --- | --- |

—

Deep-discounted bonds, which have small coupon payments and are issued at a discount to face value.

| — | Zero coupon bonds. |
| --- | --- |

—

Zero coupon bonds.

| — | Euro bonds. |
| --- | --- |

—

Euro bonds.

| — | Global bonds. |
| --- | --- |

—

Global bonds.

| — | Privately issued bonds. |
| --- | --- |

—

Privately issued bonds.

| — | Securities resulting from the conversion of loans. |
| --- | --- |

—

Securities resulting from the conversion of loans.

| — | Loans that have become negotiable de facto. |
| --- | --- |

—

Loans that have become negotiable de facto.

| — | Debentures and loan stock convertible into shares, whether shares of the issuing corporation or shares of another company, so long as they have not been converted. Where separable from the underlying bond, the conversion option, which is considered to be a financial derivative, is excluded. |
| --- | --- |

—

Debentures and loan stock convertible into shares, whether shares of the issuing corporation or shares of another company, so long as they have not been converted. Where separable from the underlying bond, the conversion option, which is considered to be a financial derivative, is excluded.

| — | Shares or stocks that pay a fixed income but do not provide for participation in the distribution of the residual value of the corporation on dissolution, including non-participating preference shares. |
| --- | --- |

—

Shares or stocks that pay a fixed income but do not provide for participation in the distribution of the residual value of the corporation on dissolution, including non-participating preference shares.

| — | Financial assets issued as part of the securitisation of loans, mortgages, credit card debt, accounts receivable and other assets. |
| --- | --- |

—

Financial assets issued as part of the securitisation of loans, mortgages, credit card debt, accounts receivable and other assets.

The following instruments are excluded:

| — | transactions in securities as part of repurchase agreements; |
| --- | --- |

—

transactions in securities as part of repurchase agreements;

| — | issues of non-negotiable securities; |
| --- | --- |

—

issues of non-negotiable securities;

| — | non-negotiable loans. |
| --- | --- |

—

non-negotiable loans.

| (b) | Listed shares
  Listed shares include the following.






  — | Capital shares issued by limited liability companies. |
| --- | --- | --- |

(b)

Listed shares

Listed shares include the following.

—

Capital shares issued by limited liability companies.

| — | Redeemed shares in limited liability companies. |
| --- | --- |

—

Redeemed shares in limited liability companies.

| — | Dividend shares issued by limited liability companies. |
| --- | --- |

—

Dividend shares issued by limited liability companies.

| — | Preferred or preference stocks or shares which provide for participation in the distribution of the residual value on dissolution of a corporation. These may be listed or unlisted on a recognised exchange. |
| --- | --- |

—

Preferred or preference stocks or shares which provide for participation in the distribution of the residual value on dissolution of a corporation. These may be listed or unlisted on a recognised exchange.

| — | Private placements where possible.
  If a company is privatised and the government keeps part of the shares of the privatised company but the rest are quoted on a regulated market, the whole value of the company’s capital is recorded within the outstanding amounts of listed shares, since all shares could potentially be traded at any time at market value. The same applies if part of the shares is sold to large investors and only the remaining part, i.e. the free float, is traded on the stock exchange. |
| --- | --- |

—

Private placements where possible.

If a company is privatised and the government keeps part of the shares of the privatised company but the rest are quoted on a regulated market, the whole value of the company’s capital is recorded within the outstanding amounts of listed shares, since all shares could potentially be traded at any time at market value. The same applies if part of the shares is sold to large investors and only the remaining part, i.e. the free float, is traded on the stock exchange.

Listed shares exclude:

| — | shares offered for sale but not taken up on issue; |
| --- | --- |

—

shares offered for sale but not taken up on issue;

| — | debentures and loan stock convertible into shares, which are included once they are converted into shares; |
| --- | --- |

—

debentures and loan stock convertible into shares, which are included once they are converted into shares;

| — | the equity of partners with unlimited liability in incorporated partnerships; |
| --- | --- |

—

the equity of partners with unlimited liability in incorporated partnerships;

| — | government investments in the capital of international organisations that are legally constituted as corporations with share capital; |
| --- | --- |

—

government investments in the capital of international organisations that are legally constituted as corporations with share capital;

| — | issues of bonus shares at the time of issue only and split share issues; bonus shares and split shares are however included indistinguishably in the total stock of listed shares. |
| --- | --- |

—

issues of bonus shares at the time of issue only and split share issues; bonus shares and split shares are however included indistinguishably in the total stock of listed shares.

6.   Currency of issue

Dual currency bonds must be classified according to the denomination of the bond. Dual currency bonds are defined as bonds that are scheduled to be redeemed or the coupon paid in a different currency from the denomination of the bond. If a global bond is issued in more than one currency, each portion must be reported as a separate issue, according to its currency of issue. Where issues are denominated in two currencies, e.g. 70 % in euro and 30 % in US dollars, the relevant components of the issue must be reported separately where possible according to the currency denomination. Hence, in the given example 70 % of the issue must be reported as issues in euro/national denominations (13) and 30 % as issues in other currencies. Where it is not possible to separately identify the currency components of an issue, the actual breakdown made by the reporting country must be indicated in the national explanatory notes.

7.   Time of recording issue

An issue is considered to have occurred when the issuer receives payment, and not when the syndicate takes up the commitment.

8.   Reconciliation of stocks and flows

NCBs must submit information on outstanding amounts, gross issues, redemptions and net issues of short-term and long-term debt securities and on listed shares.

The table below illustrates the link between stocks (i.e. outstanding amounts) and flows (i.e. gross issues, redemptions and net issues). In practice, the link is more complex due to price and exchange rate valuation changes, reinvested (i.e. accrued) interest, reclassifications, revisions and other adjustments.

| (i) | Outstanding issues at end of reporting period | ≈ | Outstanding issues at end of previous reporting period | + | Gross issues during reporting period | - | Redemptions during reporting period | + | Reclassifications and other changes |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| (ii) | Outstanding issues at end of reporting period | ≈ | Outstanding issues at end of previous reporting period | + | Net issues during reporting period | | | + | Reclassifications and other changes |

(i)

Outstanding issues at end of reporting period

≈

Outstanding issues at end of previous reporting period

+

Gross issues during reporting period

-

Redemptions during reporting period

+

Reclassifications and other changes

(ii)

Outstanding issues at end of reporting period

≈

Outstanding issues at end of previous reporting period

+

Net issues during reporting period

+

Reclassifications and other changes

(a)   Gross issues

Gross issues during the reporting period must include all issues of debt securities and listed shares where the issuer sells newly-created securities for cash. They concern the regular creation of new instruments. The point in time at which issues have been concluded is defined as the time at which payment is made; the recording of issues must therefore reflect as closely as possible the timing of payment for the underlying issue.

For listed shares, gross issues cover newly-created shares which are issued for cash by corporations listed on a stock exchange for the first time, including newly-created companies or private companies becoming public companies. Gross issues also cover newly-created shares which are issued against cash during the privatisation of public corporations when the corporation’s shares are listed on a stock exchange. The issue of bonus shares must be excluded (14). Gross issues must not be reported in the event of a sole listing of a corporation on a stock exchange where no new capital is raised.

The exchange or transfer of existing securities during a takeover or merger is not covered (15) within the reported gross issues or redemptions, except for new instruments which are created and issued against cash by a euro area resident entity.

Issues of securities which can later be converted into other instruments must be recorded as issues in their original instrument category; on conversion they are to be recorded as having been redeemed from this instrument category, with an identical amount then treated as gross issues in a new category (16).

(b)   Redemptions

Redemptions during the reporting period cover all repurchases of debt securities and listed shares by the issuer, where the investor receives cash for the securities. Redemptions concern the regular deletion of instruments. They cover all debt securities reaching their maturity date, as well as early redemptions. Company share buy-backs are covered if the company either repurchases all shares against cash prior to a change of its legal form, or repurchases part of its shares against cash and subsequently cancels them, leading to a reduction in capital. Company share buy-backs are not covered if they represent investments by a company in its own shares (17).

Redemptions must not be reported in the event of a sole delisting from a stock exchange.

(c)   Net issues

Net issues are the balance of all gross issues made minus all redemptions that have occurred during the reporting period.

The outstanding amounts of listed shares must cover the market value of all the listed shares of the resident entities. The outstanding amounts of listed shares reported by a euro area country may therefore increase or decrease following relocation of a listed entity. This also applies in the event of a takeover or merger where no instruments are created and issued against cash and/or redeemed against cash and cancelled. To avoid double counting or gaps for debt securities and listed shares in the event of an issuer relocating to another resident country, the relevant NCBs must coordinate the timing of reporting of such an event bilaterally.

9.   Valuation

The value of a securities issue comprises a price component and, where an issue is denominated in a currency other than the reporting currency, an exchange rate component.

NCBs must report short-term debt securities at face value (18) and listed shares at market value. For long-term debt securities different methods may be used for valuation depending on the interest rate type, resulting in a mixed valuation for the total. For example, fixed interest rate and variable interest rate issues are typically valued at face value, and zero coupon bonds at the nominal value. Generally, the relative amount of zero coupon bonds is small, so that no provision for a mixed valuation value is made in the code list; the total amount of long-term debt securities is reported at face value. Where the magnitude of the phenomenon is significant, the value ‘Z’ for ‘not specified’ is used. In general, whenever there is a situation where mixed valuation occurs, details are provided by the NCB at the attribute level.

(a)   Price valuation

Stocks and flows of listed shares must be reported at market value.

An exception to the recording of stocks and flows of debt securities at face value is made in respect of deep-discounted and zero coupon bonds, where the outstanding amounts and gross issues are recorded at the nominal value, i.e. the discounted price at the time of issue plus accrued interest, and the redemptions at maturity at face value. The nominal value of the outstanding amounts of zero coupon bonds can be calculated as shown below.

Image 37

where

| A | = | nominal value = effective amount paid and accrued interest |
| --- | --- | --- |
| E | = | discounted price at time of issue (amount paid at the time of issuance) |
| P | = | face value (repaid at end of maturity) |
| T | = | time to maturity from issue date (in days) |
| t | = | time passed since issue date (in days) |

A

=

nominal value = effective amount paid and accrued interest

E

=

discounted price at time of issue (amount paid at the time of issuance)

P

=

face value (repaid at end of maturity)

T

=

time to maturity from issue date (in days)

t

=

time passed since issue date (in days)

There may be certain differences in the price valuation procedure used across countries.

The ESA 2010 price valuation approach, which requires flows for debt securities and shares to be recorded at transaction value and stocks at market value, is not applied in this context.

For deep-discounted and zero coupon bonds, the reporting NCB must calculate accrued interest where feasible.

(b)   Reporting currency and exchange rate valuation

NCBs must report all data to the ECB expressed in euro, including historical series. For the conversion into euro of securities issued by domestic residents in other currencies (Block C) (19), NCBs must follow as closely as possible the exchange rate valuation principles based on the ESA 2010 (20), as set out below.

| (i) | Outstanding issues must be converted into euro/national denominations at the relevant mid-market exchange rate prevailing at the end of the reporting period, i.e. the close of business on the last working day of the reporting period. |
| --- | --- |

(i)

Outstanding issues must be converted into euro/national denominations at the relevant mid-market exchange rate prevailing at the end of the reporting period, i.e. the close of business on the last working day of the reporting period.

| (ii) | Gross issues and redemptions must be converted into euro/national denominations using the mid-market exchange rate prevailing at the time of payment. If it is not possible to identify the exact exchange rate applicable for the conversion, an exchange rate that is as close as possible to the mid-market rate at the time of payment may be used. |
| --- | --- |

(ii)

Gross issues and redemptions must be converted into euro/national denominations using the mid-market exchange rate prevailing at the time of payment. If it is not possible to identify the exact exchange rate applicable for the conversion, an exchange rate that is as close as possible to the mid-market rate at the time of payment may be used.

10.   Conceptual consistency

Securities issues statistics and MFI balance sheet statistics are linked for the purpose of issues of negotiable instruments by MFIs. The coverage of instruments and of the MFIs that issue them are conceptually consistent, as well as the allocation of instruments to maturity bands and the currency breakdown. Differences between securities issues statistics and MFI balance sheet statistics exist regarding the valuation principles (i.e. with respect to debt securities, face value for the former and market value for the latter). Except for valuation differences and the netting of own holdings of securities on the balance sheet of MFIs for each country, the outstanding amount of securities issued by MFIs reported for securities issues statistics corresponds to item 11 (‘debt securities issued’) on the liability side of the MFI balance sheet. Short-term debt securities as defined for securities issues statistics correspond to debt securities issued up to one year. Long-term debt securities as defined for securities issues statistics equal the sum of debt securities issued over one and up to two years and debt securities issued over two years.

NCBs must review the coverage of the securities issues statistics and the MFI balance sheet statistics and indicate any conceptual differences to the ECB. Three types of consistency checks are performed in respect of issues by: (a) NCBs in euro/national denominations; (b) MFIs other than central banks in euro/national denominations; and (c) MFIs other than central banks in other currencies. Conceptual differences may arise between securities issue statistics and MFI balance sheet statistics, since the securities issues statistics and the MFI balance sheet statistics are derived from national reporting systems with different purposes.

11.   Data requirements

Statistical returns are expected from each country for each applicable time series. NCBs must notify the ECB promptly in writing with explanations if a particular item does not apply in a particular country. NCBs may be temporarily exempted from the reporting of a time series if the underlying phenomenon does not exist. NCBs must also notify this occurrence or any other departures from the reporting scheme described in this Annex. Furthermore, they must inform the ECB when revisions are sent together with explanations on the nature of these revisions.

Section 3: National explanatory notes

Each NCB must submit a report describing the data provided in the context of this exercise. The report must cover the topics detailed below and follow the proposed layout as closely as possible. NCBs must provide additional information on instances where data reported do not comply with this Guideline, or where they have not provided the data, and the reasons for this. The report must not be submitted later than the data.

| 1. | Data sources/data collection system: details of the data sources used to compile securities issues statistics must be given: administrative sources for government issues, direct reporting from MFIs and other institutions, newspapers, and data providers such as the International Financial Review etc. NCBs must indicate whether the data are collected and stored on an issue-by-issue basis, and their criteria. Alternatively, NCBs must indicate whether the data are collected and stored indistinguishably as amounts issued by individual issuers during a reporting period, e.g. for direct data collection systems. NCBs must provide information on the criteria used in direct reporting to identify the reporting agents and the information to be submitted. |
| --- | --- |

1.

| 2. | Compilation procedures: the method used to compile data in this exercise must be briefly described, e.g. aggregation of information on individual securities issues, arrangements for existing time series and whether published or not. |
| --- | --- |

2.

| 3. | Residence of the issuer: NCBs must specify whether it is possible to fully apply the ESA 2010 (and IMF) definition of residency in classifying issues. If this is not possible, or only partially possible, NCBs must provide a full explanation of the criteria actually used. |
| --- | --- |

3.

| 4. | Sectoral breakdown of issuers: NCBs must indicate deviations from the classification of issuers according to the sectoral breakdown defined in Section 2 point 2. The notes must explain the identified deviations and any grey areas. |
| --- | --- |

4.

| 5. | Currency of issue: if it is not possible to separately identify the currency components of an issue, NCBs must explain deviations from the rules. Furthermore, NCBs that cannot distinguish for all securities between issues in local denominations, in other euro/national denominations and in other currencies, must describe where such issues have been classified and indicate the total amount of issues that were not properly allocated to illustrate the size of the distortion. |
| --- | --- |

5.

| 6. | Classification of issues: NCBs must provide comprehensive information on the type of securities covered by the national data, including their national terms. If coverage is known to be partial, NCBs must explain existing gaps. In particular, NCBs must provide the information set out below.






  — | Private placements: NCBs must indicate whether or not they are covered in the reported data. |
| --- | --- | --- |

6.

—

Private placements: NCBs must indicate whether or not they are covered in the reported data.

| — | Bankers’ acceptances: if negotiable and included in the reported data for short-term debt securities, the reporting NCB must explain in the national explanatory notes the national procedures for recording these instruments and their nature. |
| --- | --- |

—

Bankers’ acceptances: if negotiable and included in the reported data for short-term debt securities, the reporting NCB must explain in the national explanatory notes the national procedures for recording these instruments and their nature.

| — | Listed shares: NCBs must indicate whether unlisted shares or other equity are covered in the reported data with an estimate of the amount of unlisted shares and/or other equity to illustrate the size of the distortion. NCBs must indicate in the national explanatory notes any known gaps in the coverage of listed shares. |
| --- | --- |

—

Listed shares: NCBs must indicate whether unlisted shares or other equity are covered in the reported data with an estimate of the amount of unlisted shares and/or other equity to illustrate the size of the distortion. NCBs must indicate in the national explanatory notes any known gaps in the coverage of listed shares.

| 7. | Instrument analysis of long-term debt securities: if the sum of fixed rate, variable rate and zero coupon bonds does not add up to the total for long-term debt securities, NCBs must give the type and amount of long-term securities for which no such breakdown is available. |
| --- | --- |

7.

| 8. | Maturity of issues: if the strict application of the short and long-term debt security definitions cannot be followed, NCBs must indicate where the reported data deviate. |
| --- | --- |

8.

| 9. | Redemptions: NCBs must specify how they derive the information on redemptions and whether the information is collected by direct reporting or calculated by residual. |
| --- | --- |

9.

| 10. | Price valuation: NCBs must specify in detail in the national explanatory notes the valuation procedure used for (a) short-term debt securities; (b) long-term debt securities; (c) discounted bonds; and (d) listed shares. Any valuation difference for stocks and flows must be explained. |
| --- | --- |

10.

| 11. | Reporting frequency, timeliness and time range: NCBs must specify the extent to which the data compiled for this exercise has been provided in conformity with the user requirements, i.e. with a timeliness of five weeks for monthly data. The length of the time series provided must also be given. Any breaks in the series must be reported, e.g. differences in the coverage of securities over time. |
| --- | --- |

11.

| 12. | Revisions: NCBs must provide brief explanatory notes for any revisions and clarify the reason for them and their extent. |
| --- | --- |

12.

| 13. | Estimated coverage per instrument issued by domestic residents: NCBs must give national estimates of the coverage of securities for each category of issues by domestic residents, i.e. issues of short-term securities, long-term securities, and listed shares, in local currency, other euro/national denominations including ECU, and other currencies in accordance with the table below. The estimates for ‘coverage in %’ must indicate the share of securities covered in each instrument category as percentages of the total issue, which must be reported under the relevant heading following the reporting rules. Brief descriptions may be provided in ‘comments’. NCBs must also indicate any changes in coverage as a result of joining the monetary union. | | | Coverage in %: | Comments: |
| --- | --- | --- | --- | --- | --- |
| Issues in euro/ national denominations | Local
  denomination | STS | | |
| LTS | | |
| QUS | | |
| Euro/national denominations other than the local currency including ECU | STS | | |
| LTS | | |
| In other currencies | | STS | | |
| LTS | | |

13.

Coverage in %:

Comments:

Issues in euro/ national denominations

Local

denomination

STS

LTS

QUS

Euro/national denominations other than the local currency including ECU

STS

LTS

In other currencies

STS

LTS

| STS | = | short-term debt securities. |
| --- | --- | --- |
| LTS | = | long-term debt securities. |
| QUS | = | listed shares. |

STS

=

short-term debt securities.

LTS

=

long-term debt securities.

QUS

=

listed shares.

Section 4: Requirements for the Bank for International Settlements

The reporting requirements for the BIS follow the same principles as those for NCBs outlined in sections 1-3, except for the following:

Table 4. Block B Reporting form for the BIS

| | ROW RESIDENT ISSUERS//EURO/NATIONAL DENOMINATIONS |
| --- | --- |
| | Outstanding amounts | Gross issues | Redemptions |
| | B1 | B2 | B3 |
| 9. | SHORT-TERM DEBT SECURITIES |

ROW RESIDENT ISSUERS//EURO/NATIONAL DENOMINATIONS

Outstanding amounts

Gross issues

Redemptions

B1

B2

B3

9.

SHORT-TERM DEBT SECURITIES

Total

S577

S642

S707

Central bank

S578

S643

S708

MFIs other than central banks

S579

S644

S709

OFIs

S580

S645

S710

Of which FVC

S581

S646

S711

Financial auxiliaries

S582

S647

S712

Captive financial institutions and money lenders

S583

S648

S713

Insurance corp. and pension funds

S584

S649

S714

Non-financial corporations

S585

S650

S715

Central government

S586

S651

S716

State and local government

S587

S652

S717

Social security funds

S588

S653

S718

International organisations

S589

S654

S719

| 10. | LONG-TERM DEBT SECURITIES |
| --- | --- |

10.

LONG-TERM DEBT SECURITIES

Total

S590

S655

S720

Central bank

S591

S656

S721

MFIs other than central banks

S592

S657

S722

OFIs

S593

S658

S723

Of which FVC

S594

S659

S724

Financial auxiliaries

S595

S660

S725

Captive financial institutions and money lenders

S596

S661

S726

Insurance corp. and pension funds

S597

S662

S727

Non-financial corporations

S598

S663

S728

Central government

S599

S664

S729

State and local government

S600

S665

S730

Social security funds

S601

S666

S731

International organisations

S602

S667

S732

| 10.1 | of which fixed rate issues: |
| --- | --- |

10.1

of which fixed rate issues:

Total

S603

S668

S733

Central bank

S604

S669

S734

MFIs other than central banks

S605

S670

S735

OFIs

S606

S671

S736

Of which FVC

S607

S672

S737

Financial auxiliaries

S608

S673

S738

Captive financial institutions and money lenders

S609

S674

S739

Insurance corp. and pension funds

S610

S675

S740

Non-financial corporations

S611

S676

S741

Central government

S612

S677

S742

State and local government

S613

S678

S743

Social security funds

S614

S679

S744

International organisations

S615

S680

S745

| 10.2 | of which floating rate issues: |
| --- | --- |

10.2

of which floating rate issues:

Total

S616

S681

S746

Central bank

S617

S682

S747

MFIs other than central banks

S618

S683

S748

OFIs

S619

S684

S749

Of which FVC

S620

S685

S750

Financial auxiliaries

S621

S686

S751

Captive financial institutions and money lenders

S622

S687

S752

Insurance corp. and pension funds

S623

S688

S753

Non-financial corporations

S624

S689

S754

Central government

S625

S690

S755

State and local government

S626

S691

S756

Social security funds

S627

S692

S757

International organisations

S628

S693

S758

| 10.3 | of which zero coupon bonds: |
| --- | --- |

10.3

of which zero coupon bonds:

Total

S629

S694

S759

Central bank

S630

S695

S760

MFIs other than central banks

S631

S696

S761

OFIs

S632

S697

S762

Of which FVC

S633

S698

S763

Financial auxiliaries

S634

S699

S764

Captive financial institutions and money lenders

S635

S700

S765

Insurance corp. and pension funds

S636

S701

S766

Non-financial corporations

S637

S702

S767

Central government

S638

S703

S768

State and local government

S639

S704

S769

Social security funds

S640

S705

S770

International organisations

S641

S706

S771

Maturity of issues

With regard to maturity, the BIS considers all euro commercial paper ECP and other euro notes drawn under a short-term programme as short-term instruments, and all instruments issued under long-term documentation as long-term instruments whatever their original maturity.

Sectoral breakdown of issuers

The BIS follows the mappings between the sectoral breakdown of issuers available in the BIS database and those requested in the report forms, as shown in the table below.

| Sectoral breakdown in BIS database | | Classification in report forms |
| --- | --- | --- |
| Central bank | → | Central bank |
| Commercial banks | → | MFIs |
| OFI | → | OFIs |
| Central government | → | Central government |
| Other government
  State agencies | → | State and local government |
| Corporations | → | Non-financial corporations |
| International institutions | → | International institutions (RoW) |

Sectoral breakdown in BIS database

Classification in report forms

Central bank

→

Central bank

Commercial banks

→

MFIs

OFI

→

OFIs

Central government

→

Central government

Other government

State agencies

→

State and local government

Corporations

→

Non-financial corporations

International institutions

→

International institutions (RoW)

Classification of issues

The following instruments contained in the BIS database are classified as debt securities in the securities issues statistics:

| — | certificates of deposit, |
| --- | --- |

—

certificates of deposit,

| — | commercial paper, |
| --- | --- |

—

commercial paper,

| — | treasury bills, |
| --- | --- |

—

treasury bills,

| — | bonds, |
| --- | --- |

—

bonds,

| — | euro commercial paper, |
| --- | --- |

—

euro commercial paper,

| — | medium-term notes, |
| --- | --- |

—

medium-term notes,

| — | other short-term paper. |
| --- | --- |

—

other short-term paper.

Valuation

Current BIS valuation rules are face value for debt securities and issue price for listed shares.

The BIS reports to the ECB all issues by RoW residents in euro/national denominations (Block B) in US dollars using the end-of-period exchange rate for amounts outstanding and the period’s average exchange rate for issues and redemptions. The ECB converts all data into euro using the same principle as initially applied by the BIS. For periods prior to 1 January 1999, the exchange rate between the ECU and the US dollar must be used as a proxy.

GLOSSARY

Capital shares issued by limited liability companies are securities that give their holders the status of joint owners and entitle them to a share in the total distributed profits and in the net assets in the event of liquidation.

Captive financial institutions and money lenders are financial corporations and quasi-corporations that are neither engaged in financial intermediation nor in providing financial auxiliary services, and where most of either their assets or their liabilities are not transacted on open markets. This subsector includes holding companies that hold controlling-levels of equity of a group of subsidiary corporations and whose principal activity is owning the group without providing any other service to the businesses in which the equity is held; that is, they do not administer or manage other units (ESA 2010, paragraphs 2.98 to 2.99).

Central bank is a financial corporation and quasi-corporation whose principal function is to issue currency, to maintain the internal and external value of the currency and to hold all or part of the international reserves of the country.

Central government consists of administrative departments of the state and other central agencies whose competence extends over the whole economic territory, except for the administration of social security funds (ESA 2010, paragraph 2.114).

Debt securities are negotiable financial instruments serving as evidence of debt that are usually traded on secondary markets, or can be offset on the market, and do not grant the holder any ownership rights over the issuing institution.

Dividend shares issued by limited liability companies are securities, which according to the country and the circumstances in which they are created, have a variety of names such as founders’ shares, profits shares, dividends shares, etc. These securities: (a) do not form part of the registered capital; (b) do not give the holders the status of joint owners in the strict sense; and (c) do not entitle the holders to a proportion of any profits remaining after dividends are paid on the registered capital and to a fraction of any surplus remaining on liquidation.

Euro bonds are bonds, placed simultaneously on the market of at least two countries and denominated in a currency which need not be that of either, usually through an international syndicate of financial corporations from several countries.

Financial auxiliaries consist of all financial corporations and quasi-corporations that are principally engaged in activities closely related to financial inter- mediation but which are not financial intermediaries themselves. Head offices whose subsidiaries are all or mostly financial corporations are also financial auxiliaries (ESA 2010, paragraphs 2.95-2.97).

Financial vehicle corporations engaged in securitisation transactions (FVCs) are defined in Article 1(1) of Regulation (EU) No 1075/2013 (ECB/2013/40).

Fixed rate issues include all issues where the coupon payment, based on the security principal coupon rate, does not change during the life of the issue.

General government comprises institutional units that are non-market producers whose output is intended for individual and collective consumption, and are financed by compulsory payments made by units belonging to other sectors, and institutional units principally engaged in the redistribution of national income and wealth (ESA 2010, paragraphs 2.111 to 2.113). General government includes the central government, state government, local government and social security funds (ESA 2010, paragraphs 2.114 to 2.117).

Global bonds are bonds that are issued simultaneously on the domestic and euro market.

Households comprise individuals or groups of individuals as consumers and as entrepreneurs producing market goods and non-financial and financial services (market producers) provided that the production of goods and services is not by separate entities treated as quasi-corporations. It also includes individuals or groups of individuals as producers of goods and non-financial services for exclusively own final use (ESA 2010, paragraphs 2.118 to 2.128).

Insurance corporations are financial corporations and quasi-corporations that are principally engaged in financial intermediation as a consequence of the pooling of risks mainly in the form of direct insurance or reinsurance (ESA 2010, paragraphs 2.100 to 2.104)

International institutions comprise supranational and international organisations, such as the European Investment Bank, the IMF and the World Bank.

Issuers of securities are those corporations and quasi-corporations engaged in issuing securities and incurring a legal obligation to the bearers of these instruments in accordance with the terms of issue.

Issue of bonus shares is the remittance of new shares to shareholders in proportion to their existing holdings.

Listed shares, also referred to as quoted shares, excluding investment fund’s shares/units are equity securities listed on an exchange. Such an exchange may be a recognised stock exchange or any other form of secondary market. Listed shares are also referred to as quoted shares. The existence of quoted prices of shares listed on an exchange means that current market prices are usually readily available.

Long-term debt securities comprise all issues of debt securities with a long-term original maturity of more than one year; long-term securities are generally issued with coupons.

Monetary financial institutions (MFIs) other than central banks are defined in Article 1 of Regulation (EU) No 1071/2013 (ECB/2013/33).

Non-financial corporations are institutional units that are independent legal entities and market producers, and whose principal activity is production of goods and non-financial services. This sector also includes non-financial quasi- corporations (ESA 2010, paragraphs 2.45 to 2.54)

Non-profit institutions serving households (NPISHs) consist of non-profit institutions that are separate legal entities, serve households, and are private non-market producers. Their principal resources are voluntary contributions in cash or in kind from households in their capacity as consumers, from payments made by general governments and from property income (ESA 2010, paragraphs 2.129 to 2.130).

Non-resident issuers comprise units that are: (a) located in the economic territory of the reporting country, but which do not and do not intend to engage in economic activities or transactions for a period of one year or more in the territory of the reporting country; or (b) located outside the economic territory of the reporting country.

Notional resident units are defined as: (a) those parts of non-resident units that have a centre of predominant economic interest (which usually means they engage in economic transactions for a year or more) in the economic territory of the country; (b) non-resident units in their capacity as owners of land or buildings in the economic territory of the country, but only in respect of transactions affecting such land or buildings.

Other equity comprises all transactions in other equity that are not covered by listed and unlisted shares.

Other financial intermediaries, except insurance corporations and pension funds (OFIs) are financial corporations and quasi-corporations principally engaged in financial intermediation by incurring liabilities in forms other than currency, deposits (or close substitutes to deposits), investment fund shares/units, or in relation to insurance, pension and standardised guarantee schemes from institutional units (ESA 2010, paragraphs 2.86 to 2.94).

Pension funds are financial corporations and quasi-corporations that are principally engaged in financial intermediation as the consequence of the pooling of social risks and needs of the insured persons (social insurance). Pension funds as social insurance schemes provide income in retirement, and often benefits for death and disability (ESA 2010, paragraphs 2.105 to 2.110).

Private placements refer to the sale of an issue of equity securities to a single buyer or to a limited number of buyers without a public offering.

Privately issued bonds are bonds restricted by bilateral agreement to certain investors, if the bonds are at least potentially transferable.

Redeemed shares in limited liability companies are shares whose capital has been repaid but which are retained by the holders who continue to be joint owners and to be entitled to a share in the profits left after dividends have been paid on the remaining registered capital and also to a share in any surplus that may be left on liquidation.

Residency of issuer: the issuing unit is defined as a resident of the reporting country when it has a centre of economic interest in the economic territory of the reporting country; that is, when it engages for an extended period (one year or more) in economic activities in this territory.

Securitisation is defined in Article 1(2) of Regulation (EU) No 1075/2013 (ECB/2013/40).

Short-term debt securities consist of all issues of debt securities with a short- term original maturity of one year or less; short-term securities are generally issued at a discount. This sub-position does not include securities whose negotiability, while theoretically possible, is very restricted in practice.

Social security funds are central, state and local institutional units whose principal activity is to provide social benefits and which fulfil both of the following two criteria: (a) by law or by regulation certain groups of the population are obliged to participate in the scheme or to pay contributions; and (b) general government is responsible for the management of the institution in respect of the settlement or approval of the contributions and benefits independently from its role as supervisory body or employer (ESA 2010, paragraph 2.117).

Split share issues are issues of shares where the corporation or quasi-corporation increases the number of shares by a ratio or multiple.

State and local government: state government means those types of public administration that are separate institutional units exercising some of the functions of government, except for the administration of social security funds, at a level below that of the central government and above that of the govern- mental institutional units existing at local level. Local government means those types of public administration whose competence extends only to a local part of the economy, apart from local agencies of social security funds (ESA 2010, paragraphs 2.115 to 2.116).

Subordinated bonds, often referred to as subordinated debt, provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status (e.g. deposits/loans or senior debt securities) have been satisfied, which in some instances may give them some of the characteristics of ‘shares and other equity’.

Subsidiaries are separate incorporated entities in which another entity has a majority or full participation.

Unlisted shares, excluding investment fund shares, are equity securities not listed on an exchange.

Variable rate issues include all coupon paying issues where the coupon or principal is periodically re-fixed by reference to an independent interest rate or index.

Zero coupon bonds include all issues without coupon payment. Usually such bonds are issued at a discount and redeemed at par. They also include bonds issued at par and redeemed at a premium, e.g. bonds whose redemption value is linked to an exchange rate or an index. Most of the discount or premium represents the equivalent of the interest accrued during the life of the bond.

---

(1)  If reporters encounter a methodological issue not expressly covered in this Guideline, they should apply the revised European system of national and regional accounts (‘ESA 2010’) laid down in Annex A to Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).

(*1)  ‘Other currencies’ refers to all other currencies, including the national currencies of non-euro area Member States.

(*2)  Debt securities other than shares refer to ‘securities other than shares, excluding financial derivatives’.

(*3)  Net issues are only required should NCBs not be able to transmit either gross issues or redemptions.

((†))  Listed shares refer to ‘listed shares excluding investment fund and money market fund shares/units’.

(2)  See paragraph 2.07 of the ESA 2010.

(3)  Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).

(4)  No data are collected for the money market funds sector.

(5)  No data are collected for the investment funds sector.

(6)  In practice debt securities are not issued by pension funds.

(7)  See paragraphs 2.17 to 2.20 of the ESA 2010.

(8)  See paragraph 5.102 of the ESA 2010.

(9)  Category F.3 of the ESA 2010.

(10)  Category F.511 of the ESA 2010.

(11)  Category F.512 of the ESA 2010.

(12)  Category F.519 of the ESA 2010.

(13)  Block A for NCBs and Block B for the BIS.

(14)  Not defined as a financial transaction; see paragraphs 5.158 and 6.59 of the ESA 2010, and point 5(b) of Section 2 of this Annex.

(15)  Transaction on a secondary market involving a change of the holder not covered by these statistics.

(16)  Considered as two financial transactions; see paragraphs 5.96 and 6.25 of the ESA 2010, and point 5(a)(ii) of Section 2 of this Annex.

(17)  Transaction on a secondary market involving a change of the holder is not covered by these statistics.

(18)  For more detail on the definition of ‘face value’, ‘market value’ and ‘nominal value’ see paragraphs 5.90, 7.38 and 7.39 of the ESA 2010.

(19)  Since 1 January 1999, for securities issued by domestic residents in euro (part of Block A) no exchange rate valuation is required, and securities issued by domestic residents in euro/national denominations (remaining part of Block A) are converted into euro applying the irrevocable conversion rates of 31 December 1998.

(20)  See paragraph 6.64 of the ESA 2010.

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| 11.6.2021 | EN | Official Journal of the European Union | L 208/335 |
| --- | --- | --- | --- |

11.6.2021

EN

Official Journal of the European Union

L 208/335

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GUIDELINE (EU) 2021/835 OF THE EUROPEAN CENTRAL BANK

of 26 March 2021

repealing Guideline ECB/2014/15 on monetary and financial statistics (ECB/2021/16)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 127(2) thereof,

Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1, 12.1 and 14.3 thereof,

Whereas:

| (1) | Recent amendments to Regulation (EU) No 1071/2013 of the European Central Bank (ECB/2013/33) (1) and Regulation (EU) No 1409/2013 of the European Central Bank (ECB/2013/43) (2) require the revision of Guideline ECB/2014/15 of the European Central Bank (3) as it establishes the requirements for the statistical information collected under, inter alia, those Regulations, to be transmitted by national central banks (NCBs) to the European Central Bank (ECB). |
| --- | --- |

(1)

Recent amendments to Regulation (EU) No 1071/2013 of the European Central Bank (ECB/2013/33) (1) and Regulation (EU) No 1409/2013 of the European Central Bank (ECB/2013/43) (2) require the revision of Guideline ECB/2014/15 of the European Central Bank (3) as it establishes the requirements for the statistical information collected under, inter alia, those Regulations, to be transmitted by national central banks (NCBs) to the European Central Bank (ECB).

| (2) | Guideline ECB/2014/15 has been substantially amended several times (4). Since further amendments are required, the Guideline is recast in the interests of clarity and split into the following new guidelines: (a) Guideline (EU) 2021/830 of the European Central Bank (ECB/2021/11) (5) on balance sheet item statistics and interest rate statistics of monetary financial institutions; (b) Guideline (EU) 2021/831 of the European Central Bank (ECB/2021/12) (6) on statistical information to be reported on financial intermediaries other than monetary financial institutions; (c) Guideline (EU) 2021/833 of the European Central Bank (ECB/2021/14) (7) on statistical information to be reported on consolidated banking data; (d) Guideline (EU) 2021/832 of the European Central Bank (ECB/2021/13) (8) on reporting requirements on payments statistics; and (e) Guideline (EU) 2021/834 of the European Central Bank (ECB/2021/15) (9) on statistical information to be reported on securities issues. Accordingly, Guideline ECB/2014/15 should be repealed. |
| --- | --- |

(2)

Guideline ECB/2014/15 has been substantially amended several times (4). Since further amendments are required, the Guideline is recast in the interests of clarity and split into the following new guidelines: (a) Guideline (EU) 2021/830 of the European Central Bank (ECB/2021/11) (5) on balance sheet item statistics and interest rate statistics of monetary financial institutions; (b) Guideline (EU) 2021/831 of the European Central Bank (ECB/2021/12) (6) on statistical information to be reported on financial intermediaries other than monetary financial institutions; (c) Guideline (EU) 2021/833 of the European Central Bank (ECB/2021/14) (7) on statistical information to be reported on consolidated banking data; (d) Guideline (EU) 2021/832 of the European Central Bank (ECB/2021/13) (8) on reporting requirements on payments statistics; and (e) Guideline (EU) 2021/834 of the European Central Bank (ECB/2021/15) (9) on statistical information to be reported on securities issues. Accordingly, Guideline ECB/2014/15 should be repealed.

| (3) | In order to ensure that the collection and analysis of statistical information is effective, NCBs shall comply with the reporting requirements of Guideline (EU) 2021/830 (ECB/2021/11) from the same date as the date of application of the reporting requirements of Regulation (EU) 2021/379 (10) of the European Central Bank on the balance sheet items of credit institutions and of the monetary financial institutions sector (recast) (ECB/2021/2), namely 1 February 2022. Therefore, NCBs should also comply with Guideline (EU) 2021/831 (ECB/2021/12), Guideline (EU) 2021/832 (ECB/2021/13), Guideline (EU) 2021/833 (ECB/2021/14) and Guideline (EU) 2021/834 (ECB/2021/15) from 1 February 2022. |
| --- | --- |

(3)

In order to ensure that the collection and analysis of statistical information is effective, NCBs shall comply with the reporting requirements of Guideline (EU) 2021/830 (ECB/2021/11) from the same date as the date of application of the reporting requirements of Regulation (EU) 2021/379 (10) of the European Central Bank on the balance sheet items of credit institutions and of the monetary financial institutions sector (recast) (ECB/2021/2), namely 1 February 2022. Therefore, NCBs should also comply with Guideline (EU) 2021/831 (ECB/2021/12), Guideline (EU) 2021/832 (ECB/2021/13), Guideline (EU) 2021/833 (ECB/2021/14) and Guideline (EU) 2021/834 (ECB/2021/15) from 1 February 2022.

| (4) | For reasons of legal certainty, Guideline ECB/2014/15 should be repealed on the date from which NCBs comply with those recast Guidelines. NCBs should therefore comply with this Guideline from 1 February 2022, |
| --- | --- |

(4)

For reasons of legal certainty, Guideline ECB/2014/15 should be repealed on the date from which NCBs comply with those recast Guidelines. NCBs should therefore comply with this Guideline from 1 February 2022,

HAS ADOPTED THIS GUIDELINE:

Article 1

Repeal

1.   Guideline ECB/2014/15 is hereby repealed.

2.   References to the repealed Guideline shall be construed as references to Guideline (EU) 2021/830 (ECB/2021/11), Guideline (EU) 2021/831 (ECB/2021/12), Guideline (EU) 2021/833 (ECB/2021/14), Guideline (EU) 2021/832 (ECB/2021/13) and Guideline (EU) 2021/834 (ECB/2021/15) as appropriate and in accordance with the correlation tables in Annexes II to VI.

Article 2

Taking effect

1.   This Guideline shall take effect on the day of its notification to the national central banks of the Member States whose currency is the euro.

2.   The national central banks of the Member States whose currency is the euro and the ECB shall comply with this Guideline from 1 February 2022.

Article 3

Addressees

This Guideline is addressed to all Eurosystem central banks.

Done at Frankfurt am Main, 26 March 2021.

For the Governing Council of the ECB

The President of the ECB

Christine LAGARDE

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(1)  Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (ECB/2013/33) (OJ L 297, 7.11.2013, p. 1). Recent amendments to that Regulation were recast in Regulation (EU) 2021/379 of 22 January 2021 of the European Central Bank on the balance sheet items of credit institutions and of the monetary financial institutions sector (ECB/2021/2) (OJ L 73, 3.3.2021, p. 16).

1

(2)  Regulation (EU) No 1409/2013 of the European Central Bank of 28 November 2013 on payments statistics (ECB/2013/43) (OJ L 352, 24.12.2013, p. 18).

2

(3)  Guideline ECB/2014/15 of 4 April 2014 on monetary and financial statistics (OJ L 340, 26.11.2014, p. 1).

3

(4)  Guideline (EU) 2015/571 of the European Central Bank of 6 November 2014 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2014/43) (OJ L 93, 9.4.2015, p. 82); Guideline (EU) 2016/450 of the European Central Bank of 4 December 2015 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2015/44) (OJ L 86, 1.4.2016, p. 42); Guideline (EU) 2017/148 of the European Central Bank of 16 December 2016 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2016/45) (OJ L 26, 31.1.2017, p. 1); Guideline (EU) 2018/877 of the European Central Bank of 1 June 2018 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2018/17) (OJ L 154, 18.6.2018, p. 22); and Guideline (EU) 2019/1386 of the European Central Bank of 7 June 2019 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2019/18) (OJ L 232, 6.9.2019, p. 1).

4

(5)  Guideline (EU) 2021/830 of the European Central Bank of 26 March 2021 on balance sheet item statistics and interest rate statistics of monetary financial institutions (ECB/2021/11).

5

(6)  Guideline (EU) 2021/831 of the European Central Bank of 26 March 2021 on statistical information to be reported on financial intermediaries other than monetary financial institutions (ECB/2021/12).

6

(7)  Guideline (EU) 2021/833 of the European Central Bank of 26 March 2021 on statistical information to be reported on consolidated banking data (ECB/2021/14).

7

(8)  Guideline (EU) 2021/832 of the European Central Bank of 26 March 2021 on reporting requirements on payments statistics (ECB/2021/13).

8

(9)  Guideline (EU) 2021/834 of the European Central Bank of 26 March 2021 on statistical information to be reported on securities issues (ECB/2021/15).

9

(10)  Regulation (EU) 2021/379 of 22 January 2021 of the European Central Bank on the balance sheet items of credit institutions and of the monetary financial institutions sector (ECB/2021/2) (OJ L 73, 3.3.2021, p. 16).

10

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ANNEX I

REPEALED GUIDELINE WITH LIST OF THE SUCCESSIVE AMENDMENTS THERETO

| Guideline (EU) 2014/810 of the European Central Bank of 4 April 2014 on monetary and financial statistics (ECB/2014/15) (OJ L 340, 26.11.2014, p. 1). | |
| --- | --- |
| Guideline (EU) 2015/571 of the European Central Bank of 6 November 2014 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2014/43) (OJ L 93, 9.4.2015, p. 82). | |
| Guideline (EU) 2016/450 of the European Central Bank of 4 December 2015 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2015/44) (OJ L 86, 1.4.2016, p. 42). | |
| Guideline (EU) 2017/148 of the European Central Bank of 16 December 2016 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2016/45) (OJ L 26, 31.1.2017, p. 1). | |
| Guideline (EU) 2018/877 of the European Central Bank of 1 June 2018 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2018/17) (OJ L 154, 18.6.2018, p. 22). | |
| Guideline (EU) 2019/1386 of the European Central Bank of 7 June 2019 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2019/18) (OJ L 232, 6.9.2019, p. 1). | |

Guideline (EU) 2014/810 of the European Central Bank of 4 April 2014 on monetary and financial statistics (ECB/2014/15) (OJ L 340, 26.11.2014, p. 1).

Guideline (EU) 2015/571 of the European Central Bank of 6 November 2014 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2014/43) (OJ L 93, 9.4.2015, p. 82).

Guideline (EU) 2016/450 of the European Central Bank of 4 December 2015 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2015/44) (OJ L 86, 1.4.2016, p. 42).

Guideline (EU) 2017/148 of the European Central Bank of 16 December 2016 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2016/45) (OJ L 26, 31.1.2017, p. 1).

Guideline (EU) 2018/877 of the European Central Bank of 1 June 2018 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2018/17) (OJ L 154, 18.6.2018, p. 22).

Guideline (EU) 2019/1386 of the European Central Bank of 7 June 2019 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2019/18) (OJ L 232, 6.9.2019, p. 1).

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ANNEX II

CORRELATION TABLE

| Guideline ECB/2014/15 | Guideline (EU) 2021/830 on balance sheet item statistics and interest rate statistics of monetary financial institutions (ECB/2021/11) |
| --- | --- |
| Article 1(1) | Article 1 |
| Article 1(2) | Article 32 |
| Article 1(3), points (a) and (b) | Article 31 |
| Article 2 | Article 2 |
| Article 3(1) and Article 7(1) | Article 3 and Article 4 |
| Article 3(2), Article 7(2), Article 21(2) and Article 22(2) | Article 9 |
| Article 3(3), first subparagraph, Article 21(3) and Article 22(3) | Article 10 |
| Article 3(3), second subparagraph | Article 30(3) |
| Article 3(4) | Article 30(2) |
| Article 3(5)(b) and Article 10(3) | Article 8 |
| Article 3(5)(c) | Article 30(7) |
| Article 4 | Article 30(4) |
| Article 5 | — |
| Article 6 | Articles 22 to 24 |
| Article 8(1) and (3) | Article 19 |
| Article 8(2) and Article 9(2) | Article 21 |
| Article 9(1) | Article 20 |
| Article 10 | Article 5 |
| Article 11 | Articles 25 to 26 |
| Article 14 | — |
| Article 17 | Articles 11 to 14 |
| Article 17a | Articles 15 to 18 |
| Article 21(1) and (4) | Article 7 |
| Article 22(1) | Article 6 |
| Article 27 | Article 30(1) |
| Article 28 | Article 33 |
| Article 29 | Article 34 |
| Article 30 | Article 35 |
| Annex I | — |
| Annex II, Part 1 (Tables 3a, 3b and 4) | Annex II, Part 2 |
| Annex II, Part 3 | Annex VI |
| Annex II, Parts 4 and 10 | Annex II, Part 1 |
| Annex II, Part 5 | Annex V, Part 1 |
| Annex II, Part 6 | Annex V, Part 2 |
| Annex II, Part 7 | Annex II, Part 3 |
| Annex II, Part 8 | Annex VII |
| Annex II, Part 13 to 15 | Annex III |
| Annex II, Part 15a | Annex IV |
| Annex II, Part 19 | Annex II, Part 5 |
| Annex II, Part 20 | Annex II, Part 4 |
| Annex III | — |
| Annex IV | Annex I |

Guideline ECB/2014/15

Guideline (EU) 2021/830 on balance sheet item statistics and interest rate statistics of monetary financial institutions (ECB/2021/11)

Article 1(1)

Article 1

Article 1(2)

Article 32

Article 1(3), points (a) and (b)

Article 31

Article 2

Article 2

Article 3(1) and Article 7(1)

Article 3 and Article 4

Article 3(2), Article 7(2), Article 21(2) and Article 22(2)

Article 9

Article 3(3), first subparagraph, Article 21(3) and Article 22(3)

Article 10

Article 3(3), second subparagraph

Article 30(3)

Article 3(4)

Article 30(2)

Article 3(5)(b) and Article 10(3)

Article 8

Article 3(5)(c)

Article 30(7)

Article 4

Article 30(4)

Article 5

—

Article 6

Articles 22 to 24

Article 8(1) and (3)

Article 19

Article 8(2) and Article 9(2)

Article 21

Article 9(1)

Article 20

Article 10

Article 5

Article 11

Articles 25 to 26

Article 14

—

Article 17

Articles 11 to 14

Article 17a

Articles 15 to 18

Article 21(1) and (4)

Article 7

Article 22(1)

Article 6

Article 27

Article 30(1)

Article 28

Article 33

Article 29

Article 34

Article 30

Article 35

Annex I

—

Annex II, Part 1 (Tables 3a, 3b and 4)

Annex II, Part 2

Annex II, Part 3

Annex VI

Annex II, Parts 4 and 10

Annex II, Part 1

Annex II, Part 5

Annex V, Part 1

Annex II, Part 6

Annex V, Part 2

Annex II, Part 7

Annex II, Part 3

Annex II, Part 8

Annex VII

Annex II, Part 13 to 15

Annex III

Annex II, Part 15a

Annex IV

Annex II, Part 19

Annex II, Part 5

Annex II, Part 20

Annex II, Part 4

Annex III

—

Annex IV

Annex I

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ANNEX III

CORRELATION TABLE

| Guideline ECB/2014/15 | Guideline (EU) 2021/832 on reporting requirements on payments statistics (ECB/2021/13) |
| --- | --- |
| Article 1(1) | Article 1 |
| Article 1(2) | Article 4(3) |
| Article 1(3)(d) | Article 5 |
| Article 2 | Article 2 |
| Article 18(1) | Article 3(1) and (2) |
| Article 18(2) | Article 3(4), Article 4(1) and (2) |
| Article 18(3) | Article 7 |
| Article 18(4) | Article 8 |
| Article 27 | Article 6 |
| Article 28 | Article 9 |
| Article 29 | Article 10 |
| Article 32 | — |
| Article 33 | Article 12 |
| — | Article 13 |
| Part 16 of Annex II | Annex |
| Annex II, Part 16, Table 1 | — |
| Annex II, Part 16, Table 1 – Settlement media used by credit institutions | Annex, Table A |
| Annex II, Part 16, Table 2 | Annex, Table A |
| Annex II, Part 16, Table 3 | — |
| Annex II, Part 16, Table 4 | — |
| Annex II, Part 16, Table 5 | Annex, Table B |
| Annex II, Part 16, Table 6 | Annex, Table C |
| Annex II, Part 16, Table 7 | Annex, Table D |
| Section 2 | Article 3(3) |
| Annex III | Article 9 and recital 10 |

Guideline ECB/2014/15

Guideline (EU) 2021/832 on reporting requirements on payments statistics (ECB/2021/13)

Article 1(1)

Article 1

Article 1(2)

Article 4(3)

Article 1(3)(d)

Article 5

Article 2

Article 2

Article 18(1)

Article 3(1) and (2)

Article 18(2)

Article 3(4), Article 4(1) and (2)

Article 18(3)

Article 7

Article 18(4)

Article 8

Article 27

Article 6

Article 28

Article 9

Article 29

Article 10

Article 32

—

Article 33

Article 12

—

Article 13

Part 16 of Annex II

Annex

Annex II, Part 16, Table 1

—

Annex II, Part 16, Table 1 – Settlement media used by credit institutions

Annex, Table A

Annex II, Part 16, Table 2

Annex, Table A

Annex II, Part 16, Table 3

—

Annex II, Part 16, Table 4

—

Annex II, Part 16, Table 5

Annex, Table B

Annex II, Part 16, Table 6

Annex, Table C

Annex II, Part 16, Table 7

Annex, Table D

Section 2

Article 3(3)

Annex III

Article 9 and recital 10

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ANNEX IV

CORRELATION TABLE

| Guideline ECB/2014/15 | Guideline (EU) 2021/831 on statistical information to be reported on financial intermediaries other than monetary financial institutions (ECB/2021/12) |
| --- | --- |
| Article 1(1) | Article 1 |
| Article 1(2) | Article 20 |
| Article 1(3)(a) | Article 18 |
| Article 2 | Article 2 |
| Article 15 | Section 6 |
| Article 19 | Section 2 |
| Article 20 | Section 5 |
| Article 23 | Section 7 |
| Article 26 | Section 4 |
| Article 26a | Section 3 |
| Article 27 | Article 19 |
| Article 28 | Article 21 |
| Article 29 | Article 22 |
| Annex II, Part 11 | Annex I, Part 4 |
| Annex II, Part 17 | Annex I, Part 1 and Article 3(1)(a) and (b) |
| Annex II, Part 18 | Article 12(1) and Article 13(3) |
| Annex II, Part 21 | Annex I, Part 5 |
| Annex II, Part 22 | — |
| Annex II, Part 23 | Annex I, Part 2 and Article 6(1)(a) and (c) |
| — | Annex I, Part 3 |
| Annex II, Part 24 | Article 9(1)(a) and (c) |
| Annex III | Article 21 |
| Annex IV | Annex II |

Guideline ECB/2014/15

Guideline (EU) 2021/831 on statistical information to be reported on financial intermediaries other than monetary financial institutions (ECB/2021/12)

Article 1(1)

Article 1

Article 1(2)

Article 20

Article 1(3)(a)

Article 18

Article 2

Article 2

Article 15

Section 6

Article 19

Section 2

Article 20

Section 5

Article 23

Section 7

Article 26

Section 4

Article 26a

Section 3

Article 27

Article 19

Article 28

Article 21

Article 29

Article 22

Annex II, Part 11

Annex I, Part 4

Annex II, Part 17

Annex I, Part 1 and Article 3(1)(a) and (b)

Annex II, Part 18

Article 12(1) and Article 13(3)

Annex II, Part 21

Annex I, Part 5

Annex II, Part 22

—

Annex II, Part 23

Annex I, Part 2 and Article 6(1)(a) and (c)

—

Annex I, Part 3

Annex II, Part 24

Article 9(1)(a) and (c)

Annex III

Article 21

Annex IV

Annex II

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ANNEX V

CORRELATION TABLE

| Guideline ECB/2014/15 | Guideline (EU) 2021/833 on statistical information to be reported on consolidated banking data (ECB/2021/14) |
| --- | --- |
| Article 1(1) | Article 1 |
| Article 1(2) | Article 4 |
| Article 2 | Article 2 |
| Article 12(1) | Article 3 |
| Article 12(4) | Article 3 |
| Article 12(2) | Article 4 |
| Article 12(3) | Article 5 |
| Article 27 | Article 6 |
| Article 28 | Article 7 |
| Article 29 | Article 8 |
| Article 32 | Article 9 |
| Article 33 | Article 10 |
| Annex II, Part 9, Table 1 (annual) | Annex I |
| Annex II, Part 9, Table 2 (quarterly) | Annex II |
| Annex III | Article 7 |

Guideline ECB/2014/15

Guideline (EU) 2021/833 on statistical information to be reported on consolidated banking data (ECB/2021/14)

Article 1(1)

Article 1

Article 1(2)

Article 4

Article 2

Article 2

Article 12(1)

Article 3

Article 12(4)

Article 3

Article 12(2)

Article 4

Article 12(3)

Article 5

Article 27

Article 6

Article 28

Article 7

Article 29

Article 8

Article 32

Article 9

Article 33

Article 10

Annex II, Part 9, Table 1 (annual)

Annex I

Annex II, Part 9, Table 2 (quarterly)

Annex II

Annex III

Article 7

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ANNEX VI

CORRELATION TABLE

| Guideline ECB/2014/15 | Guideline (EU) 2021/834 on statistical information to be reported on securities issues (ECB/2021/15) |
| --- | --- |
| Article 1(1) | Article 1 |
| Article 2 | Article 2 |
| Article 16(1) and (3) | Article 3 |
| Article 16(2) | Article 4 |
| Article 1(3)(c) | Article 5 |
| Article 27 | Article 6 |
| — | Article 7 |
| Article 28 | Article 8 |
| Article 30 | Article 9 |
| Article 29 | Article 10 |
| Annex II, Part 12 | Annex I |
| Annex III | Article 8 |

Guideline ECB/2014/15

Guideline (EU) 2021/834 on statistical information to be reported on securities issues (ECB/2021/15)

Article 1(1)

Article 1

Article 2

Article 2

Article 16(1) and (3)

Article 3

Article 16(2)

Article 4

Article 1(3)(c)

Article 5

Article 27

Article 6

—

Article 7

Article 28

Article 8

Article 30

Article 9

Article 29

Article 10

Annex II, Part 12

Annex I

Annex III

Article 8

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ANNEX VII

CORRELATION TABLE

| Guideline ECB/2014/15 | Regulation (EU) 2021/379 on the balance sheet items of credit institutions and of the monetary financial institutions sector (ECB/2021/2) |
| --- | --- |
| Article 3(5)(a), first subparagraph | Article 9(1), point (b) of the first subparagraph |
| Article 3(5)(a), second subparagraph | Article 9(4), second and third subparagraphs |

Guideline ECB/2014/15

Regulation (EU) 2021/379 on the balance sheet items of credit institutions and of the monetary financial institutions sector (ECB/2021/2)

Article 3(5)(a), first subparagraph

Article 9(1), point (b) of the first subparagraph

Article 3(5)(a), second subparagraph

Article 9(4), second and third subparagraphs

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