GUIDELINE (EU) 2021/833 OF THE EUR OPEAN CENTRAL BANK 
of 26 March 2021
on statist ical information to be repor ted on consolidated banking data (ECB/2021/14) 
THE GOVERNING COUNCIL OF THE EUR OPEAN CENTRAL BAN K,
Havi ng regar d to the Treaty on the Functioning of the European Union, and in particular Article 127(2) and 127(5) thereof,
Havi ng regard to the Statut e of the European System of Central Bank s 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, specif ically statistical information on the 
aggregat e consolidat ed prof itability , balance sheets, asset quality , liquidity and solvency of Union and foreign- 
controlled credit institutions and branch es in all Member States is essential for the smooth conduct of policies 
relating to the financia l system of the Union.
(2) In particular , repor ting statistical information on consolidated banking data suppor ts financia l stability analysis, 
macropr udential policy and structural analysis by descr ibing the prof itability , efficiency , asset quality , concentration, 
liquidity , funding structure and solvency of credit institutions established in the Union. Theref ore, that statistical 
information should be repor ted to the ECB and should be aligned with the statistical repor ting requirements laid 
down in Commission Implemen ting Regulation (EU) No 680/2014 (1), Regulation (EU) 2015/534 of the European 
Central Bank (ECB/2015/13) (2), and related national instr uments.
(3) The definit ions in Council Regulation (EC) No 2533/98 (3)are relevant for the purposes of the repor ting 
requirements set out in this Guideline and should theref ore apply . This Guideline applies to credit institutions in so 
far as it relates to an under taking the business of whic h is to take deposits or other repa yable funds from the public 
and to grant credits for its own account. As the definit ion 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 necessar y to take into account the effect of that amendment when defining the scope of this 
Guideline. In order to preser ve continuity in the statistical time series and so that the relevant statistical information 
includes the aggregat e consolidat ed profitabilit y, balance sheets, asset quality , liquidity , funding, capital adequacy and 
solvency of entities whose primar y focus is banking business, the definition of credit institution has been updat ed for 
the purposes of this Guideline.
(4) In order for the ECB to perform its tasks, it is appropr iate to provide that NCBs repor t the required statistical 
information to the ECB by a specifi ed date.
(5) In order to ensure the accuracy and quality of the statistical information collected by the ECB, it is necessar y for the 
ECB to provi de for rules on the verification and, where appropr iate, the revision of statistical information repor ted 
by NCBs. For the same reasons, NCBs should provide explanations to the ECB for revisions that significantly 
imp rove the statistical information repor ted.
(1)Commission Implementing Regulation (EU) No 680/2014 of 16 Apr il 2014 laying down implementi ng technical standards with 
regar d to super visor y repor ting 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).
(2)Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on repor ting of super visor y financial information 
(ECB/2015/13) (OJ L 86, 31.3.2015, p. 13).
(3)Council Regulation (EC) No 2533/98 of 23 November 1998 concer ning the collection of statistical information by the European 
Central Bank (OJ L 318, 27.11.1998, p. 8).
(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).EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/109  
(6) It is appropr iate to provide for a common method of transmission of statistical information repor ted to the ECB for 
all NCBs. According ly, a harmonised electronic transmission format should be agreed and specif ied by the European 
System of Central Bank s (ESCB).
(7) It is necessar y to set up a procedure to carry out technical amendments to the Annex es to this Guideline in an 
effective manner , provided that such amendments neither chang e the underlying concep tual framewor k nor 
increase the repor ting burden. Account should be taken of the views of the Statistics Committ ee of the ESCB when 
follo wing this procedure. NCBs should propose such technical amendments to the Annex es to this Guideline 
through the Statistics Committ ee.
(8) For reasons of legal certainty , NCBs should compl y with the provisions of this Guideline from the same date as 
refer red 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 repor ting requirements for national central banks (NCBs) on statistical information to be 
repor ted to the ECB on consolidate d banking data. In particular , this Guideline specifies the statistical information to be 
repor ted to the ECB, the treatment of that information, the frequency and timing of that repor ting and the standards to be 
applied to that repor ting.
Article 2
Def initions
For the purposes of this Guideline, the definitions in Article 1 of Regulation (EC) No 2533/98 apply .
The followi ng definit ions 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 thereaf ter as defined in Article 4(1)(1)(a) of that Regulation;
(2) ‘branc h’means ‘branc h’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;
(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;
(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 compan y’means ‘parent financial holding compan y in a Member State ’as defined in Article 
4(1)(30) of Regulation (EU) No 575/2013;
(8) ‘Union parent financial holding compan y’means ‘EU parent financia l holding compan y’as defined in Article 4(1)(31) 
of Regulation (EU) No 575/2013;
(9) ‘parent mixe d financial holding compan y’means ‘parent mixe d financial holding compan y in a Member State ’as 
defined in Article 4(1)(32) of Regulation (EU) No 575/2013;
(5)Guideline (EU) 2021/835 of the European Central Bank of 26 March 2021 repealing Guideline ECB/2014/15 on monetar y and 
financial statistics (ECB/2021/16) (see page 335 of this Offi cial Jour nal).EN Offi cial Jour nal of the European Union L 208/110                                                                                                                                       11.6.2021  
(10) ‘Union parent mixe d financial holding compan y means ‘EU parent mixe d financia l holding compan y’as defined in 
Article 4(1)(33) of Regulation (EU) No 575/2013;
(11) ‘finan cial institution ’means an under taking other than an institution and other than a pure industr ial holding 
compan y, the principal activity of whic h is to acquire holdings or to pursue one or more of the activities liste d 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 compan y, a mixed financial holding compan y, 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 
manage ment compan y, but excl uding 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 descr ibed 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;
(c) an institution established in a non-Uni on countr y the business of whic h 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 repor ted on consolidated banking data
1. NCBs shall repor t 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 consolidat ed basis;
(b) a Union parent financial holding compan y on a consolidat ed basis;
(c) a Union parent mixed financial holding compan y on a consolidated basis;
(d) a parent institution on a sub-consolidate d basis;
(e) a parent financia l holding compan y on a sub-consolidat ed basis;
(f) a parent mixed financial holding compan y on a sub-consolidated basis;
(g) a credit institution that does not form part of the consolidated or sub-consolidat ed basis of an institution referred to in 
points (a) to (f) in any Member state ;
(h) a credit institution, where both of the followi ng apply:
(i) the credit institution does not form part of the consolidate d or sub-consolidate d basis of an institution refer red to 
in points (a) to (f) established in the Member state of the credit institution;
(ii) the credit institution forms part of the consolidate d or sub-consolidat ed 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.
(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 super vision 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).
(7)Directive (EU) 2015/2366 of the European Parliament and of the Council of 25 November 2015 on payment services in the inter nal 
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).
(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).
(9)Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, 
consolidated financia l statements and related repor ts of certain types of under takings, 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).EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/111  
2. The statistical information to be repor ted pursuant to paragraph 1 shall be based on the information collect ed by 
NCBs pursuant to Commission Implemen ting Regulation (EU) No 680/2014, Regulation (EU) No 2015/534 of the 
European Central Bank (ECB/2015/13), and relat ed national instr uments. NCBs shall aggregat e that information for the 
purposes of this Guideline.
3. NCBs shall repor t 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 consolidate d 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 greate r than 0,5 % of the total consolidated assets of credit institutions established in the Union;
(d) foreign (non-Union) controlled institutions refer red to in points (a), (b), (c), and (g) of paragraph 1;
(e) foreign (Union) controlled institutions refer red to in points (d), (e), (f) and (h) of paragraph 1;
(f) foreign (euro area) controlled institutions refer red to in points (d), (e), (f) and (h) of paragraph 1;
(g) foreign (non-Union) controlled branches established in the Union, refer red to in point (i) of paragraph 1;
(h) foreign (Union) controlled branche s established in the Union, refer red to in point (i) of paragraph 1;
(i) foreign (euro area) controlled branches established in the Union, refer red to in point (i) of paragraph 1;
(j) any of the institutions referred to in paragraph 1 where they are signif icant super vised credit institutions or significant 
super vised 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 refer red to in paragraph 1 where they are less significant super vised credit institutions or less 
signif icant super vised 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 consolidat ed assets, for the Union as a whole, of 
credit institutions established in the Union shall be deter mined by aggreg ating the assets of the followi ng:
(a) consolidated Union parent institutions;
(b) consolidated Union parent financia l holding companies;
(c) consolidated Union parent mixe d financial holding compan ies on their consolidated basis;
(d) credit institutions, where those institutions have not already been included in the consolidated basis of the entities 
refer red to in points (a), (b) and (c) of this paragraph.
5. NCBs shall provide explanations to the ECB descr ibing any deviation from the repor ting 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 relat ed national legal instr uments refer red to in paragraph 2 without undue dela y.
(10)Council Regulation (EU) No 1024/2013 of 15 Octo ber 2013 conf erring specific tasks on the European Central Bank concer ning 
policies relating to the prudential super vision of credit institutions (OJ L 287, 29.10.2013, p. 63).
(11)Regulation (EU) No 468/2014 of the European Central Bank of 16 Apr il 2014 establishing the framework for cooperation within the 
Sing le Super visor y Mechan ism between the European Central Bank and national compet ent author ities and with national designated 
author ities (SSM Framewo rk Regulation) (ECB/2014/17) (OJ L 141, 14.5.2014, p. 1).EN Offi cial Jour nal of the European Union L 208/112                                                                                                                                       11.6.2021  
Article 4
Timeliness
1. NCBs shall repor t the statistical information on consolidat ed banking data pursuant to Article 3 on a quar terly basis 
and in accordance with the followi ng timetable:
(a) a full dataset shall be repor ted for end-of-year statistical information by mid-Ma y 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-Sep tember statistical information shall be repor ted in early July, October and Januar y, 
respectively , using the quar terly template set out in Annex II to this Guideline.
For the purposes of point (a), NCBs shall repor t the items flagged with an * in Annex I to this Guideline by mid-Apr il of the 
year followi ng the year to whic h the information relat es.
2. By the end of Sept ember each year, the ECB shall communicate the exact transmission dates to NCBs in the form of a 
repor ting calendar for the followi ng year.
Article 5
Revisions
1. NCBs may revise the latest and previous quar ter’s statistical information before the next repor ting deadline, during 
regular repor ting.
2. NCBs may revise statistical information covering previous reference periods at any time where this significantly 
imp roves the quality of that information.
3. NCBs shall provid e explanations on any revisions to statistical information made pursuant to paragraph 2 and on 
how those revisions impa ct 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 repor ted to the ECB pursuant to this Guideline.
2. Where NCBs identify discrepancies pursuant to the verifications conduct ed in accordance with this Article, they shall 
provid e the ECB with the results of those verifications without undue dela y.
Article 7
Transmission
1. NCBs shall transmit the statistical information to be repor ted 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
Simplif ied amendment procedure
Taking account of the views of the Statistics Committ ee, the ECB’s Executive Board shall make any necessar y technical 
amendments to the Annexes provided that such amendments neither change the underlying conceptua l framew ork nor 
affect the repor ting burden on repor ting agents in Member States. The Executive Board shall inform the Gov erning 
Council of any such amendment without undue dela y.EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/113  
Article 9
First repor ting
1. First repor ting for quar terly statistical information to be repor ted pursuant to Article 4(1)(b) shall begin with 
statistical information for the first quar ter of 2022.
2. First repor ting for annual statistical information to be repor ted 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 State s whose currency is the euro and the ECB shall compl y with this 
Guideline from 1 Febr uary 2022 .
Article 11
Addre ssees
This Guideline is addressed to all Eurosyst em central banks .
Done at Frankfur t am Main, 26 Marc h 2021 .
For the Gover ning Council of the ECB
The President of the ECB
Christine LAGARDEEN Offi cial Jour nal of the European Union L 208/114                                                                                                                                       11.6.2021  
ANNEX I 
CBD Annual - Repor ters
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Repor ting population A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
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 - Prof itability and efficiency - IFRS FINREP
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Consolidated Income Statement A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Interes t income*
Financial assets held for tradingEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/115  
Non-tr ading financial assets mandator ily 
at fair value through profit or loss
Financial assets designated at fair 
value through profit or loss
Financial assets at fair value through 
other compr ehensive income
Financial assets at amor tised cost*
Derivativ es - Hedge accounting, 
intere st rate risk
Other assets
Interes t income on liabilities
(Interest expenses)
(Financi al liabilities held for trading )
(Financi al liabilities designated at 
fair value throu gh profit or loss)
(Financi al liabilities measure d at 
amor tised cost)
(Der ivati ves - Hedge accounting, 
intere st rate risk)
(Other liabilities)
(Inter est expense on assets)
(Expenses on share capita l 
repaya ble on demand)EN Offi cial Jour nal of the European Union L 208/116                                                                                                                                       11.6.2021  
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 prof it or loss
Gains or (-) losses on financial 
assets and liabilities held for 
trading, net
Gains or (-) losses on non-trading 
financial assets mandat orily at fair 
value through prof it or loss, net
Gains or (-) losses on financial 
assets and liabilities designated at 
fair value through prof it 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)EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/117  
Total operating income, net
(Adminis tration costs)
(Staf f expenses)
(Other administr ative expenses)
(Depreciation)
Modif ication gains or (-) losses, net
(Pro visions or (-) reversal of 
provisions)
(Commitments and guar antees 
given)
(Other provisions)
(Impair ment or (-) reversal of 
impair ment on financial assets not 
measured at fair value through 
prof it or loss)
(Financi al assets at fair value 
throu gh other compr ehensive 
income)
(Financi al assets at amor tised 
cost)
(Impair ment or (-) reversal of 
impair ment of investments in 
subsidiar ies, joint ventures and 
associates)
(Impair ment or (-) reversal of 
impair ment on non-f inancial 
assets)
(Proper ty, plant and equipment)
(Investment proper ties)EN Offi cial Jour nal of the European Union L 208/118                                                                                                                                       11.6.2021  
(Goodwill)
(Intangible assets [other than 
goodwill])
(Other)
Negativ e goodwill recognised in 
prof it or loss
Share of the prof it or (-) loss of 
investments in subsidiar ies, joint 
ventures and associates
Prof it or (-) loss from non-cur rent 
assets and disposal groups 
classif ied as held for sale not 
qualifying as discontinued 
operations
PROFIT OR (-) LOSS BEFORE 
TAX FROM CONTINUING 
OPERA TIONS
(Tax expense or (-) income relat ed to 
prof it or loss from continuing 
operations)
PROFIT OR (-) LOSS AFTER TAX 
FROM CONTINUING 
OPERA TIONS
Prof it or (-) loss after tax from 
discontinued operations
Profit or (-) loss befor e tax from 
discontinued operations
(Tax expense or (-) income related to 
discontinued operations)EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/119  
PROFIT OR (-) LOSS FOR THE 
YEAR
Attr ibutable to minor ity interest
Attr ibutable to owners of the parent
CBD Annual - Prof itability and efficiency - GAAP FINREP
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Consolidated Income Statement A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Interes t 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 prof it or loss
Gains or (-) losses on trading 
financial assets and liabilities, netEN Offi cial Jour nal of the European Union L 208/120                                                                                                                                       11.6.2021  
Gains or (-) losses on financial 
assets and liabilities designated at 
fair value through prof it 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 
subsidiar ies, 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
(Adminis tration costs)
(Staf f expenses)
(Other administr ative expenses)
(Depreciation)
Modif ication gains or (-) losses, net
(Pro visions or (-) reversal of 
provisions)
(Commitments and guarantees 
given)
(Other provisions)EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/121  
(Increases or (-) decreases of the 
fund for general banking risks, net)
(Impair ment on financial assets 
not measured at fair value through 
prof it or loss)
(Impair ment or (-) reversal of 
impair ment of investments in 
subsidiar ies, joint ventures and 
associates)
(Impair ment or (-) reversal of 
impair ment on non-f inancial 
assets)
(Proper ty, plant and equipment)
(Investment proper ties)
(Goodwill)
(Intangible assets [other than 
goodwill])
(Other)
Negativ e goodwill recognised in 
prof it or loss
Share of the prof it or (-) loss of 
investments in subsidiar ies, joint 
ventures and associates
Prof it or (-) loss from non-cur rent 
assets and disposal groups 
classif ied as held for sale not 
qualifying as discontinued 
operations
PROFIT OR (-) LOSS BEFORE 
TAX FROM CONTINUING 
OPERA TIONSEN Offi cial Jour nal of the European Union L 208/122                                                                                                                                       11.6.2021  
(Tax expense or (-) income relat ed to 
prof it or loss from continuing 
operations)
PROFIT OR (-) LOSS AFTER TAX 
FROM CONTINUING 
OPERA TIONS
Extraordinar y prof it or (-) loss 
after tax
Extraordinar y profit or loss before tax
(Tax expense or (-) income related to 
extraordinar y profit or loss)
PROFIT OR (-) LOSS FOR THE 
YEAR
Attr ibutable to minor ity interest
Attr ibutable to owners of the parent
CBD Annual - Prof itability and efficiency - NON-FINREP/D ATA POINT FINREP
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Consolidated Income Statement A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Net interes t income
Interes t income
(Inter est expenses)EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/123  
Dividend income
Net fee and commission income
Fee and commission income
(Fee and commission expenses)
Gains or (-) losses on financial 
instr uments and exchange rate 
differences, excluding 
impair ments
Other operating income
(Other operating expenses)
Total operating income, net
(Adminis tration costs)
(Staf f expenses)
(Other administr ative expenses)
(Depreciation)
(Pro visions or (-) reversal of 
provisions)
(Impair ment on financial assets 
not measured at fair value through 
prof it or loss)
(Impair ment or (-) reversal of 
impair ment on non-f inancial 
assets)EN Offi cial Jour nal of the European Union L 208/124                                                                                                                                       11.6.2021  
PROFIT OR (-) LOSS BEFORE 
TAX FROM CONTINUING 
OPERA TIONS
PROFIT OR (-) LOSS AFTER TAX 
FROM CONTINUING 
OPERA TIONS
PROFIT OR (-) LOSS FOR THE 
YEAR
CBD Annual - Prof itability and efficiency - FULL SAM PLE
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Consolidated Income Statement A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Net interes t income*
Dividend income
Net fee and commission income*
Gains or (-) losses on financial 
instr uments and exchange rate 
differences, excluding 
impair ments*
Other operating income
Total operating income, net*
(Total operating expenses)*EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/125  
PROFIT OR (-) LOSS AFTER TAX 
FROM CONTINUING 
OPERA TIONS
PROFIT OR (-) LOSS FOR THE 
YEAR*
CBD Annual - Prof itability and efficiency - IFRS FINREP
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Retur n on Equity (RoE) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
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%EN Offi cial Jour nal of the European Union L 208/126                                                                                                                                       11.6.2021  
% 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 - Prof itability and efficiency - GAAP FINREP
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Retur n on Equity (RoE) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
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 < 0EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/127  
% 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 - Prof itability and efficiency - NON-FINREP/D ATA POINT FINREP
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Retur n on Equity (RoE) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
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%EN Offi cial Jour nal of the European Union L 208/128                                                                                                                                       11.6.2021  
% 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 - Prof itability and efficiency - FULL SAM PLE
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Retur n on Equity (RoE) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
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%EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/129  
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 banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash, cash balances at central 
banks and other demand deposits
Financial assets held for trading
Derivativ es held for trading
Equity instr umentsEN Offi cial Jour nal of the European Union L 208/130                                                                                                                                       11.6.2021  
Debt secur ities
Loans and advances
Non-trading financial assets 
mandat orily at fair value through 
prof it or loss
Equity instr uments
Debt secur ities
Loans and advances
Financial assets designated at fair 
value through prof it or loss
Debt secur ities
Loans and advances
Financial assets at fair value 
through other comprehensiv e 
income
Equity instr uments
Debt secur ities
Loans and advances
Financial assets at amor tised cost
Debt secur ities
Loans and advances
Der ivativ es–Hedge accounting
Fair value changes of the hedged 
items in por tfolio hedge of 
interest rate risk
Investments in associates, 
subsidiar ies and joint venturesEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/131  
Tangible assets
Inta ngible assets
Tax assets
Current tax assets
Defer red tax assets
Other assets
Non-cur rent assets and disposal 
groups classif ied as held for sale
TOT AL ASSETS*
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Liabilities A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Financial liabilities held for trading
Derivativ es held for trading
Shor t positions
Deposits
Debt secur ities issued
Other financial liabilities held for tradingEN Offi cial Jour nal of the European Union L 208/132                                                                                                                                       11.6.2021  
Financial liabilities designated at 
fair value through prof it or loss
Deposits
Debt secur ities issued
Other financial liabilities designated at 
fair value throu gh profit or loss
Financial liabilities measured at 
amor tised cost
Deposit
Debt secur ities issued
Other financial liabilities measure d at 
amor tised cost
Der ivativ es–Hedge accounting
Fair value changes of the hedged 
items in por tfolio hedge of 
interest rate risk
Provisions
Tax liabilities
Current tax liabilities
Defer red tax liabilities
Other liabilities
Share capita l repay able on demand 
(e.g. cooperativ e shares)
Liabilities included in disposal 
groups classif ied as held for sale
TOT AL LIABILITIESEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/133  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Equity and minor ity interest A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Capital
Share premium
Equity instr uments issued other 
than capital
Other Equity
Accumul ated other 
comprehensiv e income
Retained earnings
Revaluation reser ves
Other Reser ves
(Treasur y shares)
Prof it or loss attr ibutable to 
owners of the parent
(Inter im dividends)
Minor ity interes t
TOT AL EQUIT Y
TOT AL LIABILITIES AND 
EQUIT YEN Offi cial Jour nal of the European Union L 208/134                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Loan commitments, financial 
guarantees and other commitmentsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Giv en
Loan commitments*
Financial guar antees*
Other commitments
Receiv ed
Loan commitments*
Financial guar antees*
Other commitments
CBD Annual - Balance sheet - GAAP FINREP
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash, cash balances at central 
banks and other demand deposits
Financial assets held for tradingEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/135  
Derivativ es held for trading
Equity instr uments
Debt secur ities
Loans and advances
Non-trading non-der ivativ e 
financial assets measured at fair 
value through prof it or loss
Equity instr uments
Debt secur ities
Loan and advances
Non-trading non-der ivativ e 
financial assets measured at fair 
value to equity
Equity instr uments
Debt secur ities
Loan and advances
Non-trading debt inst ruments 
measured at a cost-based method
Equity instr uments
Debt secur ities
Loans and advances
Other non-trading non-der ivativ e 
financial assets
Equity instr uments
Debt secur ities
Loans and advancesEN Offi cial Jour nal of the European Union L 208/136                                                                                                                                       11.6.2021  
Der ivativ es–Hedge accounting
Fair value changes of the hedged 
items in por tfolio hedge of 
interest rate risk
Investments in associates, 
subsidiar ies and joint ventures
Tangible assets
Inta ngible assets
Tax assets
Current tax assets
Defer red tax assets
Other assets
Non-cur rent assets and disposal 
groups classif ied as held for sale
Haircuts for trading assets at fair 
value
TOT AL ASSETS*
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Liabilities A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Financial liabilities held for trading
Derivativ es held for tradingEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/137  
Shor t positions
Deposits
Debt secur ities issued
Other financial liabilities held for trading
Non-trading non-der ivativ e 
financial liabilities measured at a 
cost-based method
Deposits
Debt secur ities issued
Other financial liabilities
Der ivativ es–Hedge accounting
Fair value changes of the hedged 
items in por tfolio hedge of 
interest rate risk
Provisions
Tax liabilities
Current tax liabilities
Defer red tax liabilities
Other liabilities
Share capita l repay able on demand 
(e.g. cooperativ e shares)
Liabilities included in disposal 
groups classif ied as held for sale
Haircuts for trading liabilities at 
fair value
TOT AL LIABILITIESEN Offi cial Jour nal of the European Union L 208/138                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Equity and minor ity interest A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Capital
Share premium
Equity instr uments issued other 
than capital
Other Equity
Accumul ated other 
comprehensiv e income
Retained earnings
Revaluation reser ves
Fair value reser ves
Other Reser ves
First consolidation differences
(Treasur y shares)
Prof it or loss attr ibutable to 
owners of the parent
(Inter im dividends)
Minor ity interes t
TOT AL EQUIT Y
TOT AL LIABILITIES AND 
EQUIT YEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/139  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Loan commitments, financial 
guarantees and other commitmentsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Giv en
Loan commitments*
Financial guar antees*
Other commitments
Receiv ed
Loan commitments*
Financial guar antees*
Other commitments
CBD Annual - Balance sheet - NON-FINREP/D ATA POINT FINREP
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash, cash balances at central 
banks
Loans and advances
Debt secur itiesEN Offi cial Jour nal of the European Union L 208/140                                                                                                                                       11.6.2021  
Equity instr uments
Residual assets
TOT AL ASSETS
Memorandum items
Financial assets held for trading
Inves tments in associates, subsidiar ies 
and joint ventur es
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Liabilities A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Deposits
Debt secur ities issued
Provisions
Residual liabilities
TOT AL LIABILITIESEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/141  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Equity and minor ity interest A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Capital
TOT AL EQUIT Y
TOT AL LIABILITIES AND 
EQUIT Y
CBD Annual - Balance sheet - FULL SAMPLE
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash, cash balances at central 
banks
Loans and advances*
Debt secur ities*
Equity instr uments*
Residual assets
TOT AL ASSETS*
Memorandum itemsEN Offi cial Jour nal of the European Union L 208/142                                                                                                                                       11.6.2021  
Financial assets held for trading
Inves tments in associates, subsidiar ies 
and joint ventur es
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Liabilities A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Deposits*
Debt secur ities issued
Provisions
Residual liabilities
TOT AL LIABILITIES*
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Equity and minor ity interest A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Capital
TOT AL EQUIT Y*
TOT AL LIABILITIES AND 
EQUIT YEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/143  
CBD Annual -Balance sheet - IFRS FINREP
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Loans and advances*
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Debt secur ities
Centr al banks
Gener al gover nments*
Credit institutions
Other financial corporations
Non-financi al corporations
Equity instr uments
of which: credit institutionsEN Offi cial Jour nal of the European Union L 208/144                                                                                                                                       11.6.2021  
of which: other financial corporations
of which: non-f inancial corporations
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Memorandum items A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Subordinated financial liabilities
Deposits
Debt secur ities issued
CBD Annual - Balance sheet - GAAP FINREP
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Loans and advances*
Centr al banks
Gener al gover nmentsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/145  
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Debt secur ities
Centr al banks
Gener al gover nments*
Credit institutions
Other financial corporations
Non-financi al corporations
Equity instr uments
of which: credit institutions
of which: other financial corporations
of which: non-f inancial corporationsEN Offi cial Jour nal of the European Union L 208/146                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Memorandum items A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Subordinated financial liabilities
Deposits
Debt secur ities issued
CBD Annual - Balance sheet - NON-FINREP/D ATA POINT FINREP
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Loans and advances
Gener al gover nments
Centr al banks
Credit institutions
OtherEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/147  
CBD Annual - Balance sheet - FULL SAMPLE
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Loans and advances
Gener al gover nments
Centr al banks
Credit institutions
Other
CBD Annual - Asset quality - FINREP repor ters (IFRS and GAAP)
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Forbor ne exposures A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits - Gross 
carrying amount of exposures with 
forbearance measures*EN Offi cial Jour nal of the European Union L 208/148                                                                                                                                       11.6.2021  
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- 
performin g exposures
Cash balances at central banks and 
other demand deposits - 
Accumulated imp airment, 
accumulated changes in fair value due 
to credit risk and provisions - 
performin g exposures with 
forebearance measuresEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/149  
Cash balances at central banks and 
other demand deposits - 
Accumulated imp airment, 
accumulated changes in fair value due 
to credit risk and provisions - non- 
performin g exposures with 
forebearance measures
Debt secur ities - Gross carrying 
amount of exposures with 
forbearance measures
Debt secur ities - Gross carrying amount 
of perfor ming exposure s with forbear ance 
measures
Debt secur ities - Gross carrying amount 
of perfor ming exposure s with forbear ance 
measures of which under probation
Debt secur ities - Gross carrying amount 
of non-per forming exposures with 
forbearance measure s
Debt secur ities - Gross carrying amount 
of non-per forming exposures with 
forbearance measure s of which under 
probation
Debt secur ities - Accumulated 
imp airment, accumulated change s in 
fair value due to credit risk and 
provisions - performin g exposures 
with forebearance measuresEN Offi cial Jour nal of the European Union L 208/150                                                                                                                                       11.6.2021  
Debt secur ities - Accumulated 
imp airment, accumulated change s 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 perfor ming exposures with 
forbearance measure s*
Loans and advances - Gross carrying 
amount of perfor ming exposures with 
forbearance measure s of which under 
probation
Loans and advances - Gross carrying 
amount of non-perfor ming exposures 
with forbear ance measures*
Loans and advances - Gross carrying 
amount of non-perfor ming exposures 
with forbear ance measures of which under 
probation
Loans and advances - Accumulated 
imp airment, accumulated change s in 
fair value due to credit risk and 
provisions - performin g exposures 
with forebearance measuresEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/151  
Loans and advances - Accumulated 
imp airment, accumulated change s in 
fair value due to credit risk and 
provisions - non-performing 
exposures with forebearance 
measures
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total gross carrying amount of 
exposuresA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits*
Debt secur ities
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances*
Centr al banks
Gener al gover nments
Credit institutionsEN Offi cial Jour nal of the European Union L 208/152                                                                                                                                       11.6.2021  
Other financial corporations
Non-financi al corporations*
Households*
Off-b alance sheet exposures
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total gross carrying amount of 
perfor ming exposuresA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits*
Debt secur ities
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances*
Centr al banks
Gener al gover nmentsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/153  
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Off-b alance sheet exposures
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total gross carrying amount of 
perfor ming exposures - Not past due 
or Past due <= 30 daysA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits
Debt secur ities
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances
Centr al banksEN Offi cial Jour nal of the European Union L 208/154                                                                                                                                       11.6.2021  
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total gross carrying amount of 
perfor ming exposures - Past due > 30 
days <= 90 daysA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits
Debt secur ities
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances
Centr al banksEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/155  
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total gross carrying amount of non- 
perfor ming exposuresA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits*
Debt secur ities*
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances*
Centr al banks
Gener al gover nmentsEN Offi cial Jour nal of the European Union L 208/156                                                                                                                                       11.6.2021  
Credit institutions
Other financial corporations
Non-financi al corporations*
Households*
Off-b alance sheet exposures
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total gross carrying amount of non- 
perfor ming exposures - Unlikely to 
pay that are not past-due or past-due 
< = 90 day sA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits
Debt secur ities
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances
Centr al banksEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/157  
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total gross carrying amount of non- 
perfor ming exposures - Past due > 90 
days <= 180 daysA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits
Debt secur ities
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances
Centr al banks
Gener al gover nmentsEN Offi cial Jour nal of the European Union L 208/158                                                                                                                                       11.6.2021  
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total gross carrying amount of non- 
perfor ming exposures - Past due > 
180 days <= 1 yearA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits
Debt secur ities
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances
Centr al banks
Gener al gover nmentsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/159  
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total gross carrying amount of non- 
perfor ming exposures - Past due >  
1 yearA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits
Debt secur ities
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances
Centr al banks
Gener al gover nmentsEN Offi cial Jour nal of the European Union L 208/160                                                                                                                                       11.6.2021  
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total gross carrying amount of non- 
perfor ming exposures - Of which: 
defaultedA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits
Debt secur ities
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances
Centr al banks
Gener al gover nments
Credit institutionsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/161  
Other financial corporations
Non-financi al corporations
Households
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Accumulat ed impair ment, 
accumulated changes in fair value due 
to credit risk and provisionsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits
Debt secur ities
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporationsEN Offi cial Jour nal of the European Union L 208/162                                                                                                                                       11.6.2021  
Non-financi al corporations
Loans and advances
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Off-b alance sheet exposures
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Accumulat ed impair ment, 
accumulated changes in fair value due 
to credit risk and provisions on 
perfor ming exposuresA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits
Debt secur ities
Centr al banks
Gener al gover nments
Credit institutionsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/163  
Other financial corporations
Non-financi al corporations
Loans and advances
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Off-b alance sheet exposures
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Accumulat ed impair ment, 
accumulated changes in fair value due 
to credit risk and provisions on non- 
perfor ming exposuresA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits*
Debt secur ities*
Centr al banks
Gener al gover nmentsEN Offi cial Jour nal of the European Union L 208/164                                                                                                                                       11.6.2021  
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances*
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Off-b alance sheet exposures
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Collateral receiv ed on non- 
perfor ming exposuresA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits
Debt secur ities
Centr al banksEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/165  
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Off-b alance sheet exposures
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Financial guarantees receiv ed on non- 
perfor ming exposuresA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Cash balances at central banks and 
other demand deposits
Debt secur itiesEN Offi cial Jour nal of the European Union L 208/166                                                                                                                                       11.6.2021  
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Off-b alance sheet exposures
CBD Annual - Asset quality - IFRS FINREP
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Gross carrying amount - Assets 
without signif icant increase in credit 
risk since initial recognition (Sta ge 1)A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Financial assets at amor tised cost
Debt secur itiesEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/167  
Loans and advances
Financial assets at fair value through 
other compr ehensive income
Debt secur ities
Loans and advances
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Gross carrying amount - Assets with 
signif icant increase in credit risk 
since initial recognition but not 
credit-impaired (Sta ge 2)A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Financial assets at amor tised cost
Debt secur ities
Loans and advances
Financial assets at fair value through 
other compr ehensive income
Debt secur ities
Loans and advancesEN Offi cial Jour nal of the European Union L 208/168                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Gross carrying amount - Credit- 
impaired assets (Stage 3)A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Financial assets at amor tised cost
Debt secur ities
Loans and advances
Financial assets at fair value through 
other compr ehensive income
Debt secur ities
Loans and advances
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Accumulat ed impair ment - Assets 
without signif icant increase in credit 
risk since initial recognition (Sta ge 1)A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Financial assets at amor tised cost
Debt secur ities
Loans and advancesEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/169  
Financial assets at fair value through 
other compr ehensive income
Debt secur ities
Loans and advances
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Accumulat ed impair ment - Assets 
with signif icant increase in credit risk 
since initial recognition but not 
credit-impaired (Sta ge 2)A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Financial assets at amor tised cost
Debt secur ities
Loans and advances
Financial assets at fair value through 
other compr ehensive income
Debt secur ities
Loans and advancesEN Offi cial Jour nal of the European Union L 208/170                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Accumulat ed impair ment - Credit- 
impaired assets (Stage 3)A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Financial assets at amor tised cost
Debt secur ities
Loans and advances
Financial assets at fair value through 
other compr ehensive income
Debt secur ities
Loans and advances
CBD Annual - Asset quality - GAAP FINREP
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Impaired debt instr uments - Non- 
trading non-der ivativ e debt 
instr uments measured at a cost- based 
methodA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Total gross carrying amount of 
imp aired assets
Debt secur itiesEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/171  
Loans and advances
Specifi c allowances for credit risk
Debt secur ities
Loans and advances
General allowances for credit risk and 
banking risk affecting carrying 
amount
Debt secur ities
Loans and advances
CBD Annual - Asset quality - NON-FINREP/D ATA POINT FINREP
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Non-perfor ming exposures A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Gross carrying amount
Performing exposures
Non-perfor ming exposures *
Forbor ne exposures
Accumulated imp airment, 
accumulated changes in fair value due 
to credit risk and provisions*EN Offi cial Jour nal of the European Union L 208/172                                                                                                                                       11.6.2021  
CBD Annual - GEOGRAPHIC AL CONCENTRA TION
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total original exposure value A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HU
IE
IT
LV
LT
LU
MT
NLEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/173  
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 (Aust ralia)
SG (Sing apore)
TR (Turke y)
RU (Russian federation)
KY (Cayman Islands)
IN (India)
KR (South Korea)
ZA (South Africa)
CA (Canada)EN Offi cial Jour nal of the European Union L 208/174                                                                                                                                       11.6.2021  
Memorandum items
Non-domestic original exposure
Total original exposure
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total exposures in default A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HU
IE
ITEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/175  
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 (Aust ralia)
SG (Sing apore)
TR (Turke y)
RU (Russian federation)EN Offi cial Jour nal of the European Union L 208/176                                                                                                                                       11.6.2021  
KY (Cayman Islands)
IN (India)
KR (South Korea)
ZA (South Africa)
CA (Canada)
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total exposure value A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HUEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/177  
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)EN Offi cial Jour nal of the European Union L 208/178                                                                                                                                       11.6.2021  
AU (Aust ralia)
SG (Sing apore)
TR (Turke y)
RU (Russian federation)
KY (Cayman Islands)
IN (India)
KR (South Korea)
ZA (South Africa)
CA (Canada)
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total exposures collateralized by 
immo vable residential proper tyA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
AT
BE
BG
HR
CY
CZ
DK
EE
FIEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/179  
FR
DE
EL
HU
IE
IT
LV
LT
LU
MT
NL
PL
PT
RO
SK
SI
ES
SE
UK
non-Union countr iesEN Offi cial Jour nal of the European Union L 208/180                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Total exposures collateralized by 
immo vable commercial proper tyA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HU
IE
IT
LV
LT
LU
MT
NL
PLEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/181  
PT
RO
SK
SI
ES
SE
UK
non-Union countr ies
CBD Annual - GEOGRAPHIC AL CONCENTRA TION - FINREP repor ters (IFRS and GAAP)
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Domestic activities A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Loans and advances
Debt secur ities
Total assets
Deposits
Debt secur ities issued
Total liabilities
Inter est income
(Intere st expense)
Total operating income, net
Profit or loss for the yearEN Offi cial Jour nal of the European Union L 208/182                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Non-domes tic activities A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Loans and advances
Debt secur ities
Total assets
Deposits
Debt secur ities issued
Total liabilities
Inter est income
(Intere st expense)
Total operating income, net
Profit or loss for the year
CBD Annual - COUNT ERP ART Y CONCENTRA TION
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Large exposures (total) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Large exposures (total)EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/183  
Large exposures - Over 10% of capital 
or EUR 300 mln.
Large exposures - Institutions
Large exposures - Unregulat ed 
financial Entities
CBD Annual - COUNTERP ART Y CONCENTRA TION - FINREP repor ters (IFRS and GAAP)
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Exposures to central banks A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
On demand [call] and shor t notice 
[cur rent account]
Credit card debt
Finance leases
Reverse repurc hase loans
Other term loans
Advances that are not loans
LOANS AND ADVANCESEN Offi cial Jour nal of the European Union L 208/184                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Exposures to general governments A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
On demand [call] and shor t notice 
[cur rent account]
Credit card debt
Trade receivables
Finance leases
Reverse repurc hase loans
Other term loans
Advances that are not loans
LOANS AND ADVANCES*
of which: mortgage loans [Loans 
collater alized by immovable proper ty]
of which: other collater alized loansEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/185  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Exposures to credit institutions A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
On demand [call] and shor t notice 
[cur rent account]
Credit card debt
Trade receivables
Finance leases
Reverse repurc hase loans
Other term loans
Advances that are not loans
LOANS AND ADVANCES
of which: mortgage loans [Loans 
collater alized by immovable proper ty]
of which: other collater alized loansEN Offi cial Jour nal of the European Union L 208/186                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Exposures to other financial 
corporationsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
On demand [call] and shor t notice 
[cur rent account]
Credit card debt
Trade receivables
Finance leases
Reverse repurc hase loans
Other term loans
Advances that are not loans
LOANS AND ADVANCES
of which: mortgage loans [Loans 
collater alized by immovable proper ty]
of which: other collater alized loans
Memorandum items: Maximum 
amount of the collateral/guarantee 
that can be considered
Loans collater alized by immovable 
proper ty
Other collater alized loans
Financial guar antees receiv edEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/187  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Exposures to non-f inancial 
corporationsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
On demand [call] and shor t notice 
[cur rent account]
Credit card debt
Trade receivables
Finance leases
Reverse repurc hase loans
Other term loans
Advances that are not loans
LOANS AND ADVANCES*
of which: mortgage loans [Loans 
collater alized by immovable proper ty]
of which: other collater alized loans
of which: proje ct finance loans
Memorandum items: Maximum 
amount of the collateral/guarantee 
that can be considered
Loans collater alized by immovable 
proper ty
Other collater alized loans
Financial guar antees receiv edEN Offi cial Jour nal of the European Union L 208/188                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Exposures to households A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
On demand [call] and shor t notice 
[cur rent account]
Credit card debt
Trade receivables
Finance leases
Reverse repurc hase loans
Other term loans
Advances that are not loans
LOANS AND ADVANCES*
of which: mortgage loans [Loans 
collater alized by immovable proper ty]
of which: other collater alized loans
of which: credit for consumption
of which: lending for house purc hase
Memorandum items: Maximum 
amount of the collateral/guarantee 
that can be consideredEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/189  
Loans collater alized by immovable 
proper ty
Other collater alized loans
Financial guar antees receiv ed
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Loans and advances to non-f inancial 
corporations - Gross carrying amountA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
A Agriculture, forestr y and fishing
B Mining and quar rying
C Manufacturin g
D Electr icity , gas, steam and air 
conditioning supply
E Water supply
F Constr uction
G Wholesale and retail trade
H Transpor t and storag e
I Accommodation and food service 
activities
J Information and communicationEN Offi cial Jour nal of the European Union L 208/190                                                                                                                                       11.6.2021  
K Financial and insurance activities
L Real estate activities
M Prof essional, scientific and 
technical activities
N Administrative and suppor t service 
activities
O Public administration and defence, 
compul sory social secur ity
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 banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Loans and advances to non-f inancial 
corporations - Accu mulated 
impair ment or Accu mulated changes 
in fair value due to credit riskA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
A Agriculture, forestr y and fishing
B Mining and quar rying
C Manufacturin g
D Electr icity , gas, steam and air 
conditioning supply
E Water supplyEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/191  
F Constr uction
G Wholesale and retail trade
H Transpor t and storag e
I Accommodation and food service 
activities
J Information and communication
K Financial and insurance activities
L Real estate activities
M Prof essional, scientific and 
technical activities
N Administrative and suppor t service 
activities
O Public administration and defence, 
compul sory social secur ity
P Education
Q Human health services and social 
work activities
R Arts, entertainment and recreation
S Other servicesEN Offi cial Jour nal of the European Union L 208/192                                                                                                                                       11.6.2021  
CBD Annual - FUNDING CONCENTRA TION - FINREP repor ters (IFRS and GAAP)
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Car rying amount (FINREP-IFRS) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Der ivativ es
Shor t positions
Equity instr uments
Debt secur ities
Deposits
Central banks
Current accounts / overnight 
deposits
Deposits with agreed matur ity
Deposits redeemable at notice
Repurc hase agreemen ts
General governments
Current accounts / overnight 
deposits
Deposits with agreed matur ity
Deposits redeemable at noticeEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/193  
Repurc hase agreemen ts
Credit institutions
Current accounts / overnight 
deposits
Deposits with agreed matur ity
Deposits redeemable at notice
Repurc hase agreemen ts
Other financial corporations
Current accounts / overnight 
deposits
Deposits with agreed matur ity
Deposits redeemable at notice
Repurc hase agreemen ts
Non-fin ancial corporations
Current accounts / overnight 
deposits
Deposits with agreed matur ity
Deposits redeemable at notice
Repurc hase agreemen tsEN Offi cial Jour nal of the European Union L 208/194                                                                                                                                       11.6.2021  
Households
Current accounts / overnight 
deposits
Deposits with agreed matur ity
Deposits redeemable at notice
Repurc hase agreemen ts
Debt secur ities issued
Certificates of deposits
Asset-back ed secur ities
Cover ed bonds
Hybr id contracts
Other debt secur ities issued
Convertib le compound financial 
instr uments
Non-converti ble
Other financial liabilities
FINANCIAL LIABILITIESEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/195  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Car rying amount (FINREP-GAAP) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Der ivativ es
Shor t positions
Equity instr uments
Debt secur ities
Deposits
Central banks
Current accounts / overnight 
deposits
Deposits with agreed matur ity
Deposits redeemable at notice
Repurc hase agreemen ts
General governments
Current accounts / overnight 
deposits
Deposits with agreed matur ity
Deposits redeemable at notice
Repurc hase agreemen tsEN Offi cial Jour nal of the European Union L 208/196                                                                                                                                       11.6.2021  
Credit institutions
Current accounts / overnight 
deposits
Deposits with agreed matur ity
Deposits redeemable at notice
Repurc hase agreemen ts
Other financial corporations
Current accounts / overnight 
deposits
Deposits with agreed matur ity
Deposits redeemable at notice
Repurc hase agreemen ts
Non-fin ancial corporations
Current accounts / overnight 
deposits
Deposits with agreed matur ity
Deposits redeemable at notice
Repurc hase agreemen ts
Households
Current accounts / overnight 
depositsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/197  
Deposits with agreed matur ity
Deposits redeemable at notice
Repurc hase agreemen ts
Debt secur ities issued
Certificates of deposits
Asset-back ed secur ities
Cover ed bonds
Hybr id contracts
Other debt secur ities issued
Convertib le compound financial 
instr uments
Non-converti ble
Other financial liabilities
FINANCIAL LIABILITIESEN Offi cial Jour nal of the European Union L 208/198                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Car rying amount receiv ed A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Retail funding
Sight deposits
Term deposits withdr awable within the 
following 30 days
Term deposits not withdr awable within 
the following 30 days
Savings accounts
Wholesale funding*
Unsecured
Secured*EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/199  
CBD Annual - Liquidity and funding
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Liquid assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
TOT AL UNADJUSTED LIQUID 
ASSETS*
Total unadjust ed LEVEL 1 assets 
excl uding extremely high quality 
covered bonds
Withdrawable central bank 
reser ves
Central bank assets
Central government assets
Other liquid assets which can 
be included in the cate gory of 
Central Bank exposures or 
Publically Guarant eed 
exposures
Total unadjust ed LEVEL 1 
extremely high quality covered 
bonds
Total unadjusted LEVEL 2A assets
Total unadjust ed LEVEL 2B assetsEN Offi cial Jour nal of the European Union L 208/200                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
LIQUIDIT Y COVERA GE A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Liquidity buff er*
Net liquidity outf low*
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDINGA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Amount extremely high liquidity 
and credit quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount high liquidity and credit 
quality
within three monthsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/201  
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount other assets
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - assets referred to in 
Article 416A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Amount extremely high liquidity 
and credit quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union L 208/202                                                                                                                                       11.6.2021  
Amount high liquidity and credit 
quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount other assets
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - secur ities and money 
market instr uments not repor ted 
in 1.1 qualifying for credit step 1 
under Article 122A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Amount extremely high liquidity 
and credit quality
within three months
betwe en three and 6 monthsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/203  
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount high liquidity and credit 
quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount other assets
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - secur ities and money 
market instr uments not repor ted 
in 1.1 qualifying for credit step 2 
under Article 122A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Amount extremely high liquidity 
and credit quality
within three monthsEN Offi cial Jour nal of the European Union L 208/204                                                                                                                                       11.6.2021  
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount high liquidity and credit 
quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount other assets
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/205  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - other secur ities and 
money market instruments not 
repor ted elsewhereA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Amount extremely high liquidity 
and credit quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount high liquidity and credit 
quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount other assets
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union L 208/206                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - equity secur ities of non- 
financial entities listed on a major 
index in a recognised exchangeA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Amount extremely high liquidity 
and credit quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount high liquidity and credit 
quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount other assets
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/207  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - other equity secur itiesA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Amount extremely high liquidity 
and credit quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount high liquidity and credit 
quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount other assets
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union L 208/208                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - goldA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Amount extremely high liquidity 
and credit quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount high liquidity and credit 
quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount other assets
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/209  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - other precious meta lsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Amount extremely high liquidity 
and credit quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount high liquidity and credit 
quality
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Amount other assets
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union L 208/210                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - non-renewable loans and 
receivablesA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - non-renewable loans and 
receivables repor ted in 1.9 that are 
collateralised by real estateA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/211  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - derivativ es receivablesA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - any other assetsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union L 208/212                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - assets deducted from 
own funds not requir ing stable 
fundingA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - undrawn committed 
credit facilities that qualify as 
'medium risk' or 'medium/lo w risk' 
under Annex I.A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three monthsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/213  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS PROVIDING STABLE 
FUNDINGA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS PROVIDING STABLE 
FUNDING - own funds after 
deduction have been applied where 
apropr iateA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
after 12 monthsEN Offi cial Jour nal of the European Union L 208/214                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS PROVIDING STABLE 
FUNDING - retail depositsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS PROVIDING STABLE 
FUNDING - liabilities from customers 
that are not financial customersA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/215  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS PROVIDING STABLE 
FUNDING - liabilities from customers 
that are financial customersA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS PROVIDING STABLE 
FUNDING - liabilities resulting from 
secur ities issued qualifying for the 
treatment in Article 129(4) or (5) of 
Regulation (EU) No 575/2013A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union L 208/216                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS PROVIDING STABLE 
FUNDING - liabilities resulting from 
secur ities defined in Article 52(4) of 
Directiv e 2009/65/ECA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS PROVIDING STABLE 
FUNDING - other liabilities resulting 
from secur ities issuedA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/217  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS PROVIDING STABLE 
FUNDING - liabilities from 
derivativ es payables contractsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 months
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
ITEMS PROVIDING STABLE 
FUNDING - any other liabilitiesA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
within three months
betwe en three and 6 months
betwe en 6 and 9 months
betwe en 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union L 208/218                                                                                                                                       11.6.2021  
CBD Annual - Asset encumbrance
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Car rying amount of encumbered 
assetsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Assets of the repor ting 
institu tion*
Loans on demand
Equity instr uments
Debt secur ities
of which: covered bonds
of which: asset-back ed secur ities
of which: issued by general gover nments
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 assetsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/219  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Car rying amount of encumbered 
assets of which: issued by other 
entities of the groupA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Assets of the repor ting institu tion
Loans on demand
Equity instr uments
Debt secur ities
of which: covered bonds
of which: asset-back ed secur ities
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 assetsEN Offi cial Jour nal of the European Union L 208/220                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Car rying amount of encumbered 
assets of which: central bank's eligibleA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Assets of the repor ting institu tion
Loans on demand
Equity instr uments
Debt secur ities
of which: covered bonds
of which: asset-back ed secur ities
of which: issued by general gover nments
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 assetsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/221  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Car rying amount of non-encumbered 
assetsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Assets of the repor ting 
institu tion*
Loans on demand
Equity instr uments
Debt secur ities
of which: covered bonds
of which: asset-back ed secur ities
of which: issued by general gover nments
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 assetsEN Offi cial Jour nal of the European Union L 208/222                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Car rying amount of non-encumbered 
assets of which: issued by other 
entities of the groupA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Assets of the repor ting institu tion
Loans on demand
Equity instr uments
Debt secur ities
of which: covered bonds
of which: asset-back ed secur ities
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 assetsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/223  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Car rying amount of non-encumbered 
assets of which: central bank's eligibleA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Assets of the repor ting institu tion
Loans on demand
Equity instr uments
Debt secur ities
of which: covered bonds
of which: asset-back ed secur ities
of which: issued by general gover nments
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 assetsEN Offi cial Jour nal of the European Union L 208/224                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Collateral receiv ed by the repor ting 
institutionA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Fair value of encumbered collateral 
received or own debt secur ities 
issued*
Fair value of non-encumbered 
collat eral received or own debt 
secur ities issued available for 
encumbrance*
CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOL VENCY
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Table Own funds A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
OWN FUNDS
TIER 1 CAPIT AL*
COMMON EQUIT Y TIER 1 
CAPIT AL*EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/225  
Capital instr uments eligible as 
CET1 Capital
Paid up capital instr uments
Memor andum item: Capital instr uments 
not eligible
Shar e premium
(-) Own CET1 instr uments
(-) Actual or contingent oblig ations to 
purc hase own CET1 instr uments
Retained earnings
Previo us years retained earnings
Profit or loss eligible
Adjust ments to CET1
Accumul ated other 
comprehensiv e income
Other reser ves
Funds for general banking risk
Transitional adjustments due to 
grandfathered CET1 Capit al 
instr uments
Minor ity interes t given 
recognition in CET1 capitalEN Offi cial Jour nal of the European Union L 208/226                                                                                                                                       11.6.2021  
Transitional adjustments due to 
additional minor ity interes ts
Adjust ments to CET1 due to 
prudential filters
Other transitional adjustme nts to 
CET1 Capital
CET1 capital elements or 
deductions - other
Deductions from CET1
(-) Goodwill
(-) Other intangible assets
(-) Defer red tax assets that rely on 
future prof itability and do not 
arise from temporar y differences 
net of associated tax liabilities
(-) IRB shor tfall of credit risk 
adjustme nts to expected losses
(-)Def ined benef it pension fund 
assets
(-) Excess of deduction from AT1 
items over AT1 Capital
ADDITIONAL TIER 1 CAPIT AL
Capital instr uments eligible as 
AT1 Capit alEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/227  
Paid up capital instr uments
Memor andum item: Capital instr uments 
not eligible
Shar e premium
(-) Own AT1 instr uments
(-) Actual or contingent oblig ations to 
purc hase own AT1 instr uments
Transitional adjustments due to 
grandfathered AT1 Capit al 
instr uments
Instr uments issued by subsidiar ies 
that are given recognition in AT1 
Capital
Transitional adjustments due to 
additional recognition in AT1 
Capital of instr uments issued by 
subsidiar ies
(-) Excess of deduction from T2 
items over T2 Capital
Other transitional adjustme nts to 
AT1 Capit al
Excess of deduction from AT1 
items over AT1 Capital (deducted 
in CET1)
(-) Additional deductions of AT1 
Capital due to Article 3 CRREN Offi cial Jour nal of the European Union L 208/228                                                                                                                                       11.6.2021  
AT1 capita l elements or 
deductions - other
TIER 2 CAPIT AL
Capital instr uments and 
subordinated loans eligible as T2 
Capital
Paid up capital instr uments and 
subor dinated loans
Memor andum item: Capital instr uments 
and subor dinated loans not eligible
Shar e premium
(-) Own T2 instr uments
(-) Actual or contingent oblig ations to 
purc hase own T2 instr uments
Transitional adjustments due to 
grandfathered T2 Capital 
instr uments and subordinated 
loans
Instr uments issued by subsidiar ies 
that are given recognition in T2 
Capital
Transitional adjustments due to 
additional recognition in T2 
Capital of instr uments issued by 
subsidiar ies
IRB Exce ss of provisions over 
expected losses eligible
SA General credit risk adjus tmentsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/229  
Other transitional adjustme nts to 
T2 Capital
Excess of deduction from T2 items 
over T2 Capit al (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 SOL VENCY
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Original exposure pre-conv ersion 
factorsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
RISK WEIGHTED EXPOSURE 
AMOUNTS FOR CREDIT , 
COUNTERP ART Y CREDIT AND 
DILUTION RISK S AND FREE 
DELIVERIES*
Standardised approach (SA)
SA exposure classes excluding 
secur itisation positions
Centr al gover nments or centr al banks
Regional gover nments or local 
author itiesEN Offi cial Jour nal of the European Union L 208/230                                                                                                                                       11.6.2021  
Public sector entities
Multilater al Development Banks
Inter national Organisations
Institutions
Corporates
Retail
Secured by mortgages on immovable 
proper ty
Exposures in default
Items associated with particular high 
risk
Covered bonds
Claims on institutions and corporates 
with a shor t-ter m credit assessment
Collective investments under takings 
(CIU)
Equity
Other items
Secur itisation positions SA
Inter nal ratings based Approach 
(IRB)*
IRB appro aches when neither own 
estimates of LGD nor Conv ersion Factors 
are used
Centr al gover nments and centr al 
banks
InstitutionsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/231  
Corporates - SME
Corporates - Specialised Lending
Corporates - Other
IRB appro aches when own estimates of 
LGD and/or Convers ion Factors are used
Centr al gover nments and centr al 
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
Secur itisation positions IRBEN Offi cial Jour nal of the European Union L 208/232                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Value adjustme nts A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Standardised approach (SA)
SA exposure classes excluding 
secur itisation positions
Centr al gover nments or centr al banks
Regional gover nments or local 
author ities
Public sector entities
Multilater al Development Banks
Inter national Organisations
Institutions
Corporates
Retail
Secured by mortgages on immovable 
proper ty
Exposures in default
Items associated with particular high 
risk
Covered bondsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/233  
Claims on institutions and corporates 
with a shor t-ter m credit assessment
Collective investments under takings 
(CIU)
Equity
Other items
Secur itisation positions SA
Inter nal ratings based Approach 
(IRB)
IRB appro aches when neither own 
estimates of LGD nor Conv ersion Factors 
are used
Centr al gover nments and centr al 
banks
Institutions
Corporates - SME
Corporates - Specialised Lending
Corporates - Other
IRB appro aches when own estimates of 
LGD and/or Convers ion Factors are used
Centr al gover nments and centr al 
banks
Institutions
Corporates - SME
Corporates - Specialised Lending
Corporates - OtherEN Offi cial Jour nal of the European Union L 208/234                                                                                                                                       11.6.2021  
Retail - Secured by real estate SME
Retail - Secured by real estate non- 
SME
Retail - Qualifying revolving
Retail - Other SME
Retail - Other non-SME
Secur itisation positions IRB
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Risk weighted exposure amounts A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
TOT AL RISK EXPOSURE 
AMOUNT / TOT AL EXPOSURES*
RISK WEIGHTED EXPOSURE 
AMOUNTS FOR CREDIT , 
COUNTERP ART Y CREDIT AND 
DILUTION RISK S AND FREE 
DELIVERIES
Standardised approach (SA)EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/235  
SA exposure classes excluding 
secur itisation positions
Centr al gover nments or centr al banks
Regional gover nments or local 
author ities
Public sector entities
Multilater al Development Banks
Inter national Organisations
Institutions
Corporates
Retail
Secured by mortgages on immovable 
proper ty
Exposures in default
Items associated with particular high 
risk
Covered bonds
Claims on institutions and corporates 
with a shor t-ter m credit assessment
Collective investments under takings 
(CIU)
Equity
Other items
Secur itisation positions SAEN Offi cial Jour nal of the European Union L 208/236                                                                                                                                       11.6.2021  
Inter nal ratings based Approach 
(IRB)
IRB appro aches when neither own 
estimates of LGD nor Conversion 
Factors are used
Centr al gover nments and centr al 
banks
Institutions
Corporates - SME
Corporates - Specialised Lending
Corporates - Other
IRB approaches when own estimates 
of LGD and/or Conve rsion Factors 
are used
Centr al gover nments and centr al 
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-SMEEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/237  
Equity IRB
Secur itisation positions IRB
Other non credit-oblig ation 
assets
Risk exposure amount for 
contr ibutions to the 
default fund of a CCP
TOT AL RISK EXPOSURE 
AMOUNT FOR SETTLEMENT/ 
DELIVER Y
TOT AL RISK EXPOSURE 
AMOUNT FOR POSITION , 
FOREIGN EXCHANGE AND 
COMMODITIES RISK S
Risk exposure amount for 
position, foreign exchange and 
commodities risks under 
standardised approaches (SA)
Traded debt instr uments
Equity
Foreign Exchange
Commodities
Risk exposure amount for 
Position, foreign exchange and 
commodities risks under 
inter nal models (IM)
TOT AL RISK EXPOSURE 
AMOUNT FOR OPERA TIONAL 
RISK (OpR )EN Offi cial Jour nal of the European Union L 208/238                                                                                                                                       11.6.2021  
OpR Basic indicator approach 
(BIA)
OpR Standardised (STA) / 
Alter nativ e Standardi sed 
(ASA ) approaches
OpR Advanced measurement 
approaches (AMA)
TOT AL RISK EXPOSURE 
AMOUNT FOR CREDIT 
VALU ATION ADJUSTMENT
Advanced method
Standardised method
Based on OEM
TOT AL RISK EXPOSURE 
AMOUNT REL ATED 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 
commerci al proper ty
Of which: due to intra financial 
sector exposuresEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/239  
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 banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Expected loss amount A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Inter nal ratings based Approach 
(IRB)
IRB appro aches when neither own 
estimates of LGD nor Conv ersion Factors 
are used
Centr al gover nments and centr al 
banks
Institutions
Corporates - SME
Corporates - Specialised Lending
Corporates - Other
IRB appro aches when own estimates of 
LGD and/or Convers ion Factors are used
Centr al gover nments and centr al 
banksEN Offi cial Jour nal of the European Union L 208/240                                                                                                                                       11.6.2021  
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 SOL VENCY
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Capital buffers and Pillar II 
requirementsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Combined buffe r requirement
Capital conser vation buffe r
Conser vation buffe r due to macro- 
prudential or systemic risk identif ied 
at the level of a Member StateEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/241  
Institution specifi c count ercy clical 
capital buffe r
Systemic risk buff er
Systemical important institution 
buffe r
Global Systemically Important 
Institution buffer
Other Syste mically Important 
Institution buffer
Own funds requirements relat ed to 
Pillar II adjustments
CBD Annual - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOL VENCY
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Credit risk - number of inst itutions 
by approachA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Standardised Approach
Foundation IRB
Advanced IRB
Total number of institutions (using 
one or more of the credit risk 
approach es)EN Offi cial Jour nal of the European Union L 208/242                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Market risk - number of institutions 
by approachA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Standardised Approach
Internal Models
Total number of institutions (using 
one or more of the mark et risk 
approach es)
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Operational risk - number of 
institutions by approachA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Basic Indicator Approach
Standardised Approach / Alte rnative 
Standardised
Advanced Measurement Approach
Total number of institutions (using 
one or more of the operational risk 
approach es)EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/243  
CBD Annual -Number of institutions
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Solv ency ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
< 8
8 - 12
12 - 16
16 - 20
> 20
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Tier 1 ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
< 6
6 - 8
8 - 12
12 - 16
> 16EN Offi cial Jour nal of the European Union L 208/244                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Core Equity Tier 1 ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
< 4
4 - 6
6 - 8
8 - 12
12 - 16
> 16
CBD Annual -TOT AL RISK EXPOSURE AMOUNT / TOT AL EXPOSURES
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Solv ency ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
< 8
8 - 12
12 - 16
16 - 20
> 20EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/245  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Tier 1 ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
< 6
6 - 8
8 - 12
12-16
>16
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Core Equity Tier 1 ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
< 4
4 - 6
6 - 8
8 - 12
12 - 16
> 16EN Offi cial Jour nal of the European Union L 208/246                                                                                                                                       11.6.2021  
CBD Annual - Assets
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Solv ency ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
< 8
8 - 12
12 - 16
16 - 20
> 20
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Tier 1 ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
< 6
6 - 8
8 - 12
12 - 16
> 16EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/247  
Domestic banking groups (consolidated) 
and stand-alone banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
Core Equity Tier 1 ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
< 4
4 - 6
6 - 8
8 - 12
12 - 16
> 16EN Offi cial Jour nal of the European Union L 208/248                                                                                                                                       11.6.2021  
ANNEX II 
CBD Quar terly - Repor ters
Domestic banking groups (consolidated) 
and stand-alone banks
Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Repor ting population A. Large B. Medium C. SmallForeign 
euro area 
(EA) 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
No. of stand-alone credit institutions
No. of credit institutions consolidated 
in banking groups
No. of banking groups
Total number of credit institutions*
CBD Quar terly - Prof itability and efficiency - IFRS FINREP
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Consolidated Income Statement A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Interes t income*
Financial assets held for tradingEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/249  
Non-tr ading financial assets 
mandator ily at fair value throu gh 
profit or loss
Financial assets designated at fair value 
throu gh profit or loss
Financial assets at fair value through 
other compr ehensive income
Financial assets at amor tised cost*
Derivativ es - Hedge accounting, interest 
rate risk
Other assets
Interes t income on liabilities
(Interest expenses)
(Financi al liabilities held for trading )
(Financi al liabilities designated at fair 
value through profit or loss)
(Financi al liabilities measure d at 
amor tised cost)
(Der ivati ves - Hedge accounting, interest 
rate risk)
(Other liabilities)
(Inter est expense on assets)
Dividend income
Fee and commission incomeEN Offi cial Jour nal of the European Union L 208/250                                                                                                                                       11.6.2021  
(Fee and commission expenses)
Gains or (-) losses on 
derecognition of financial assets & 
liabilities not measured at fair 
value through prof it or loss
Gains or (-) losses on financial 
assets and liabilities held for 
trading, net
Gains or (-) losses on non-trading 
financial assets mandat orily at fair 
value through prof it or loss, net
Gains or (-) losses on financial 
assets and liabilities designated at 
fair value through prof it or loss, 
net
Gains or (-) losses from hedge 
accounting, net
Exchange differences, net
Other operating income
(Other operating expenses)
Total operating income, net
(Adminis tration costs)
(Staf f expenses)
(Other administr ative expenses)
(Depreciation)EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/251  
Modif ication gains or (-) losses, net
(Pro visions or (-) reversal of 
provisions)
(Commitments and guar antees given)
(Other provisions)
(Impair ment or (-) reversal of 
impair ment on financial assets not 
measured at fair value through 
prof it or loss)
(Financi al assets at fair value through 
other compr ehensive income)
(Financi al assets at amor tised cost)
(Impair ment or (-) reversal of 
impair ment on non-f inancial 
assets)
PROFIT OR (-) LOSS BEFORE 
TAX FROM CONTINUING 
OPERA TIONS
(Tax expense or (-) income relat ed to 
prof it or loss from continuing 
operations)
PROFIT OR (-) LOSS AFTER TAX 
FROM CONTINUING 
OPERA TIONS
PROFIT OR (-) LOSS FOR THE 
YEAREN Offi cial Jour nal of the European Union L 208/252                                                                                                                                       11.6.2021  
CBD Quar terly - Prof itabil ity and efficiency - GAAP FINREP
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Consolidated Income Statement A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Interes t 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 prof it 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 prof it or loss, 
net
Gains or (-) losses on non-trading 
financial assets and liabilities, net
Gains or (-) losses from hedge 
accounting, netEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/253  
Exchange differences, net
Other operating income
(Other operating expenses)
Total operating income, net
(Adminis tration costs)
(Staf f expenses)
(Other administr ative expenses)
(Depreciation)
Modif ication gains or (-) losses, net
(Pro visions or (-) reversal of 
provisions)
(Impair ment or (-) reversal of 
impair ment on financial assets not 
measured at fair value through 
prof it or loss)
(Impair ment or (-) reversal of 
impair ment on non-f inancial 
assets)
PROFIT OR (-) LOSS BEFORE 
TAX FROM CONTINUING 
OPERA TIONS
PROFIT OR (-) LOSS AFTER TAX 
FROM CONTINUING 
OPERA TIONS
PROFIT OR (-) LOSS FOR THE 
YEAREN Offi cial Jour nal of the European Union L 208/254                                                                                                                                       11.6.2021  
CBD Quar terly - Prof itabil ity and efficiency - NON-FINREP/D ATA POINT FINREP
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Consolidated Income Statement A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Net interes t income
Interes t income
(Inter est expenses)
Dividend income
Net fee and commission income
Fee and commission income
(Fee and commission expenses)
Gains or (-) losses on financial 
instr uments and exchange rate 
differences, excluding 
impair ments
Other operating income
(Other operating expenses)
Total operating income, net
(Adminis tration costs)
(Staf f expenses)EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/255  
(Other administr ative expenses)
(Depreciation)
(Pro visions or (-) reversal of 
provisions)
(Impair ment or (-) reversal of 
impair ment on financial assets not 
measured at fair value through 
prof it or loss)
(Impair ment or (-) reversal of 
impair ment on non-f inancial 
assets)
PROFIT OR (-) LOSS BEFORE 
TAX FROM CONTINUING 
OPERA TIONS
PROFIT OR (-) LOSS AFTER TAX 
FROM CONTINUING 
OPERA TIONS
PROFIT OR (-) LOSS FOR THE 
YEAR
CBD Quar terly - Prof itability and efficiency - FULL SAM PLE
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Consolidated Income Statement A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Net interes t income*
Dividend incomeEN Offi cial Jour nal of the European Union L 208/256                                                                                                                                       11.6.2021  
Net fee and commission income*
Gains or (-) losses on financial 
instr uments and exchange rate 
differences, excluding 
impair ments*
Other operating income
Total operating income, net*
(Total operating expenses)*
PROFIT OR (-) LOSS AFTER TAX 
FROM CONTINUING 
OPERA TIONS
PROFIT OR (-) LOSS FOR THE 
YEAR*
CBD Quar terly - BAL ANCE SHEET - IFRS FINREP
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Cash, cash balances at central 
banks and other demand deposits
Financial assets held for tradingEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/257  
Derivativ es held for trading
Equity instr uments
Debt secur ities
Loans and advances
Non-trading financial assets 
mandat orily at fair value through 
prof it or loss
Equity instr uments
Debt secur ities
Loans and advances
Financial assets designated at fair 
value through prof it or loss
Debt secur ities
Loans and advances
Financial assets at fair value 
through other comprehensiv e 
income
Equity instr uments
Debt secur ities
Loans and advances
Financial assets at amor tised cost
Debt secur ities
Loans and advances
Der ivativ es–Hedge accounting
Inta ngible assets
TOT AL ASSETS*EN Offi cial Jour nal of the European Union L 208/258                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Liabilities A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Financial liabilities held for trading
Derivativ es held for trading
Deposits
Debt secur ities issued
Financial liabilities designated at 
fair value through prof it or loss
Deposits
Debt secur ities issued
Financial liabilities measured at 
amor tised cost
Deposits
Debt secur ities issued
Provisions
TOT AL LIABILITIESEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/259  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Equity and minor ity interest A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Capital
TOT AL EQUIT Y
TOT AL LIABILITIES AND 
EQUIT Y
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Loan commitments, financial 
guarantees and other commitmentsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Giv en
Loan commitments*
Financial guar antees*
Receiv ed
Loan commitments*
Financial guar antees*EN Offi cial Jour nal of the European Union L 208/260                                                                                                                                       11.6.2021  
CBD Quar terly - BAL ANCE SHEET - GAAP FINREP
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Cash, cash balances at central 
banks and other demand deposits
Financial assets held for trading
Derivativ es held for trading
Equity instr uments
Debt secur ities
Loans and advances
Non-trading non-der ivativ e 
financial assets measured at fair 
value through prof it or loss
Equity instr uments
Debt secur ities
Loan and advances
Non-trading non-der ivativ e 
financial assets measured at fair 
value to equity
Equity instr umentsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/261  
Debt secur ities
Loan and advances
Non-trading debt inst ruments 
measured at a cost-based method
Equity instr uments
Debt secur ities
Loans and advances
Other non-trading non-der ivativ e 
financial assets
Equity instr uments
Debt secur ities
Loans and advances
Der ivativ es–Hedge accounting
Inta ngible assets
TOT AL ASSETS*
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Liabilities A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Financial liabilities held for trading
Derivativ es held for tradingEN Offi cial Jour nal of the European Union L 208/262                                                                                                                                       11.6.2021  
Deposits
Debt secur ities issued
Provisions
TOT AL LIABILITIES
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Equity and minor ity interest A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Capital
TOT AL EQUIT Y
TOT AL LIABILITIES AND 
EQUIT Y
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Loan commitments, financial 
guarantees and other commitmentsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Giv en
Loan commitments*
Financial guar antees*
Receiv ed
Loan commitments*
Financial guar antees*EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/263  
CBD Quar terly - BAL ANCE SHEET - NON-FINREP/D ATA POINT FINREP
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Cash, cash balances at central 
banks
Loans and advances
Debt secur ities
Equity instr uments
Residual assets
TOT AL ASSETS
Memorandum items
Financial assets held for trading
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Liabilities A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Deposits
Debt secur ities issuedEN Offi cial Jour nal of the European Union L 208/264                                                                                                                                       11.6.2021  
Provisions
Residual liabilities
TOT AL LIABILITIES
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Equity and minor ity interest A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Capital
TOT AL EQUIT Y
TOT AL LIABILITIES AND 
EQUIT Y
CBD Quar terly - BAL ANCE SHEET - FULL SAMPLE
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Cash, cash balances at central 
banks
Loans and advances*
Debt secur ities*EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/265  
Equity instr uments*
Residual assets
TOT AL ASSETS*
Memorandum items
Financial assets held for trading
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Liabilities A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Deposits*
Debt secur ities issued
Provisions
Residual liabilities
TOT AL LIABILITIES*
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Equity and minor ity interest A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Capital
TOT AL EQUIT Y*
TOT AL LIABILITIES AND 
EQUIT YEN Offi cial Jour nal of the European Union L 208/266                                                                                                                                       11.6.2021  
CBD Quar terly - BAL ANCE SHEET - IFRS FINREP
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Loans and advances*
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Debt secur ities
Centr al banks
Gener al gover nments*
Credit institutions
Other financial corporations
Non-financi al corporations
Equity instr umentsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/267  
CBD Quar terly - BAL ANCE SHEET - GAAP FINREP
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Loans and advances*
Centr al banks
Gener al gover nments
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Debt secur ities
Centr al banks
Gener al gover nments*
Credit institutions
Other financial corporations
Non-financi al corporations
Equity instr umentsEN Offi cial Jour nal of the European Union L 208/268                                                                                                                                       11.6.2021  
CBD Quar terly - BAL ANCE SHEET - NON-FINREP/D ATA POINT FINREP
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Loans and advances
Gener al gover nments
Centr al banks
Credit institutions
Other
CBD Quar terly - BAL ANCE SHEET - FULL SAMPLE
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Loans and advances
Gener al gover nments
Centr al banks
Credit institutions
OtherEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/269  
CBD Quar terly ASSET QUALIT Y- FINREP repor ters (IFRS and GAAP)
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Forbor ne exposures A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
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- 
performin g exposuresEN Offi cial Jour nal of the European Union L 208/270                                                                                                                                       11.6.2021  
Cash balances at central banks and 
other demand deposits - 
Accumulated imp airment, 
accumulated changes in fair value due 
to credit risk and provisions - 
performin g exposures with 
forebearance measures
Cash balances at central banks and 
other demand deposits - 
Accumulated imp airment, 
accumulated changes in fair value due 
to credit risk and provisions - non- 
performin g exposures with 
forebearance measures
Debt secur ities - Gross carrying 
amount of exposures with 
forbearance measures
Debt secur ities - Gross carrying 
amount of perfor ming exposures with 
forbearance measure s
Debt secur ities - Gross carrying 
amount of perfor ming exposures with 
forbearance measures of which under 
probation
Debt secur ities - Gross carrying 
amount of non-per forming exposures 
with forbear ance measures
Debt secur ities - Gross carrying 
amount of non-per forming exposures 
with forbear ance measures of which 
forbearance of non-perfor ming 
exposuresEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/271  
Debt secur ities - Accumulated 
imp airment, accumulated change s in 
fair value due to credit risk and 
provisions - performin g exposures 
with forebearance measures
Debt secur ities - Accumulated 
imp airment, accumulated change s 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 perfor ming exposures with 
forbearance measure s*
Loans and advances - Gross carrying 
amount of perfor ming exposures with 
forbearance measures of which under 
probation
Loans and advances - Gross carrying 
amount of non-per forming exposures 
with forbear ance measures*
Loans and advances - Gross carrying 
amount of non-per forming exposures 
with forbear ance measures of which 
forbearance of non-perfor ming 
exposuresEN Offi cial Jour nal of the European Union L 208/272                                                                                                                                       11.6.2021  
Loans and advances - Accumulated 
imp airment, accumulated change s in 
fair value due to credit risk and 
provisions - performin g exposures 
with forebearance measures
Loans and advances - Accumulated 
imp airment, accumulated change s 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 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Total gross carrying amount of 
exposuresA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Cash balances at central banks and 
other demand deposits*
Debt secur ities
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances*
Credit institutions
Other financial corporationsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/273  
Non-financi al corporations*
Households*
Off-b alance sheet exposures
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Total gross carrying amount of 
perfor ming exposuresA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Cash balances at central banks and 
other demand deposits*
Debt secur ities
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances*
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Off-b alance sheet exposuresEN Offi cial Jour nal of the European Union L 208/274                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Total gross carrying amount of non- 
perfor ming exposuresA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Cash balances at central banks and 
other demand deposits*
Debt secur ities*
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances*
Credit institutions
Other financial corporations
Non-financi al corporations*
Households*
Off-b alance sheet exposuresEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/275  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Accumulat ed impair ment, 
accumulated changes in fair value due 
to credit risk and provisionsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Cash balances at central banks and 
other demand deposits
Debt secur ities
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Off-b alance sheet exposuresEN Offi cial Jour nal of the European Union L 208/276                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Accumulat ed impair ment, 
accumulated changes in fair value due 
to credit risk and provisions on 
perfor ming exposuresA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Cash balances at central banks and 
other demand deposits
Debt secur ities
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Off-b alance sheet exposuresEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/277  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Accumulat ed impair ment, 
accumulated changes in fair value due 
to credit risk and provisions on non- 
perfor ming exposuresA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Cash balances at central banks and 
other demand deposits*
Debt secur ities*
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances*
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Off-b alance sheet exposuresEN Offi cial Jour nal of the European Union L 208/278                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Collateral receiv ed on non- 
perfor ming exposuresA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Cash balances at central banks and 
other demand deposits
Debt secur ities
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Off-b alance sheet exposuresEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/279  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Financial guarantees receiv ed on non- 
perfor ming exposuresA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Cash balances at central banks and 
other demand deposits
Debt secur ities
Credit institutions
Other financial corporations
Non-financi al corporations
Loans and advances
Credit institutions
Other financial corporations
Non-financi al corporations
Households
Off-b alance sheet exposuresEN Offi cial Jour nal of the European Union L 208/280                                                                                                                                       11.6.2021  
CBD Quar terly ASSET QUALIT Y - IFRS FINREP
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Gross carrying amount - Assets 
without signif icant increase in credit 
risk since initial recognition (Sta ge 1)A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Financial assets at amor tised cost
Financial assets at fair value through other 
comprehensive income
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Gross carrying amount - Assets with 
signif icant increase in credit risk 
since initial recognition but not 
credit-impaired (Sta ge 2)A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Financial assets at amor tised cost
Financial assets at fair value through other 
comprehensive income
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Gross carrying amount - Credit- 
impaired assets (Stage 3)A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Financial assets at amor tised cost
Financial assets at fair value through other 
comprehensive incomeEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/281  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Accumulat ed impair ment - Assets 
without signif icant increase in credit 
risk since initial recognition (Sta ge 1)A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Financial assets at amor tised cost
Financial assets at fair value through other 
comprehensive income
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Accumulat ed impair ment - Assets 
with signif icant increase in credit risk 
since initial recognition but not 
credit-impaired (Sta ge 2)A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Financial assets at amor tised cost
Financial assets at fair value through other 
comprehensive income
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Accumulat ed impair ment - Credit- 
impaired assets (Stage 3)A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Financial assets at amor tised cost
Financial assets at fair value through other 
comprehensive incomeEN Offi cial Jour nal of the European Union L 208/282                                                                                                                                       11.6.2021  
CBD Quar terly ASSET QUALIT Y - GAAP FINREP
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Impaired debt instr uments - Non- 
trading non-der ivativ e debt 
instr uments measured at a cost- based 
methodA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Total gross carrying amount of impaired 
assets
Loans and advances
Specific allowance s for credit risk
Loans and advances
General allowances for credit risk and 
banking risk affect ing carrying amount
Loans and advances
CBD Quar terly - ASSET QUALIT Y - NON-FINREP/D ATA POINT FINREP
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Non-perfor ming exposures A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Gross carrying amount
Perfor ming exposures
Non-perfor ming exposures *
Forbor ne exposures
Accumulated impair ment, accumulated 
chang es in fair value due to credit risk and 
provisions*EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/283  
CBD Quar terly - GEOGRAPHIC AL CONC ENTRA TION
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Total original exposure value A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HU
IE
IT
LV
LT
LU
MT
NL
PLEN Offi cial Jour nal of the European Union L 208/284                                                                                                                                       11.6.2021  
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 (Aust ralia)
SG (Sing apore)
TR (Turke y)
RU (Russian Federation)
KY (Cayman Islands)
IN (India)
KR (South Korea)
ZA (South Africa)
CA (Canada)
Memorandum items
Non-domestic original exposure
Total original exposureEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/285  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Total exposures in default A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HU
IE
IT
LV
LT
LU
MT
NL
PL
PTEN Offi cial Jour nal of the European Union L 208/286                                                                                                                                       11.6.2021  
RO
SK
SI
ES
SE
UK
NO
US (United States)
HK (Hong Kong)
BR (Brazil)
CN (China)
JP (Japan)
CH (Switzerland)
MX (Mexico)
AU (Aust ralia)
SG (Sing apore)
TR (Turke y)
RU (Russian Federation)
KY (Cayman Islands)
IN (India)
KR (South Korea)
ZA (South Africa)
CA (Canada)EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/287  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Total exposure value A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HU
IE
IT
LV
LT
LU
MT
NL
PL
PTEN Offi cial Jour nal of the European Union L 208/288                                                                                                                                       11.6.2021  
RO
SK
SI
ES
SE
UK
NO
US (United States)
HK (Hong Kong)
BR (Brazil)
CN (China)
JP (Japan)
CH (Switzerland)
MX (Mexico)
AU (Aust ralia)
SG (Sing apore)
TR (Turke y)
RU (Russian Federation)
KY (Cayman Islands)
IN (India)
KR (South Korea)
ZA (South Africa)
CA (Canada)EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/289  
CBD Quar terly - GEOGRAPHIC AL CONC ENTRA TION - FINREP repor ters (IFRS and GAAP)
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Domestic activities A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
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 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Non-domes tic activities A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Total assets
Total liabilities
Total operating income, net
Profit or loss for the year
CBD Quar terly - COUNT ERP ART Y CONCENTRA TION - FINREP repor ters (IFRS and GAAP)
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Exposures to central banks A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
LOANS AND ADVANCES
of which: other collater alized loansEN Offi cial Jour nal of the European Union L 208/290                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Exposures to general governments A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
LOANS AND ADVANCES*
of which: mortgage loans [Loans collater alized 
by immovable prope rty]
of which: other collater alized loans
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Exposures to credit institutions A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
LOANS AND ADVANCES
of which: mortgage loans [Loans collater alized 
by immovable prope rty]
of which: other collater alized loans
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Exposures to other financial 
corporationsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
LOANS AND ADVANCES
of which: mortgage loans [Loans collater alized 
by immovable prope rty]
of which: other collater alized loansEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/291  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Exposures to non-f inancial 
corporationsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
LOANS AND ADVANCES*
of which: mortgage loans [Loans collater alized 
by immovable prope rty]
of which: other collater alized loans
of which: project finance loans
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Exposures to households A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
LOANS AND ADVANCES*
of which: mortgage loans [Loans collater alized 
by immovable prope rty]
of which: other collater alized loans
of which: credit for consumption
of which: lending for house purc haseEN Offi cial Jour nal of the European Union L 208/292                                                                                                                                       11.6.2021  
CBD Quar terly - FUNDING CONCENTRA TION - FINREP repor ters (IFRS and GAAP)
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Car rying amount (FINREP-IFRS) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Debt secur ities issued
Certificates of deposits
Asset-backed secur ities
Covered bonds
Hybr id contr acts
Other debt secur ities issued
Convertible compound financial instr uments
Non-convertible
Other financial liabilities
FINANCIAL LIABILITIES
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Car rying amount (FINREP-GAAP) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Debt secur ities issued
Certificates of deposits
Asset-backed secur ities
Covered bonds
Hybr id contr acts
Other debt secur ities issued
Convertible compound financial instr umentsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/293  
Non-convertible
Other financial liabilities
FINANCIAL LIABILITIES
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Car rying amount receiv ed A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Retail funding
Sight deposits
Term deposits withdr awable within the following 
30 days
Term deposits not withdr awable within the 
following 30 days
Savings accounts
Wholesale funding*
Unsecured
Secured*
CBD Quar terly - Liquidity and funding
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Liquid assets A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
TOT AL UNADJUSTED LIQUID 
ASSETS*
Total unadjusted LEVEL 1 assets 
excluding extremely high quality 
covered bonds
Withdrawable central bank 
reser vesEN Offi cial Jour nal of the European Union L 208/294                                                                                                                                       11.6.2021  
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 banksForeign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
non-Union 
controlled 
branches 
(stand 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand alone)Foreign 
Union 
controlled 
branches 
(stand 
alone)SSM Categor ies
LIQUIDIT Y COVERA GE A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(sub- 
consolida -
ted or stand 
alone)Foreign EA 
controlled 
branches 
(stand 
alone)Signif icantLess- 
Signif icant
Liquidity buffe r*
Net liquidity outf low*
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDINGA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Amount extremely high liquidity and 
credit quality
within three monthsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/295  
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 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - non-renewable loans and 
receivablesA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
within three months
between three and 6 months
between 6 and 9 months
between 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union L 208/296                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - non-renewable loans and 
receivables repor ted in 1.9 that are 
collateralised by real estateA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
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 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - derivativ es receivablesA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
within three months
between three and 6 months
between 6 and 9 months
between 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/297  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - any other assetsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
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 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - assets deducted from 
own funds not requir ing stable 
fundingA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
within three months
between three and 6 months
between 6 and 9 months
between 9 and 12 months
after 12 monthsEN Offi cial Jour nal of the European Union L 208/298                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
ITEMS REQUIRING STABLE 
FUNDING - undrawn committed 
credit facilities that qualify as 
'medium risk' or 'medium/lo w risk' 
under Annex I.A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
within three months
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
ITEMS PROVIDING STABLE 
FUNDINGA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
within three months
between three and 6 months
between 6 and 9 months
between 9 and 12 months
after 12 months
CBD Quar terly - Asset encumbrance
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Car rying amount of encumbered 
assetsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Assets of the repor ting institution*
Loans on demandEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/299  
Equity instr uments
Debt secur ities
Loans and advance s other than loans on demand
Other assets
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Car rying amount of encumbered 
assets of which: issued by other 
entities of the groupA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Assets of the repor ting institution
Loans on demand
Equity instr uments
Debt secur ities
Loans and advance s other than loans on demand
Other assets
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Car rying amount of encumbered 
assets of which: central bank's eligibleA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Assets of the repor ting institution
Loans on demand
Equity instr umentsEN Offi cial Jour nal of the European Union L 208/300                                                                                                                                       11.6.2021  
Debt secur ities
Loans and advance s other than loans on demand
Other assets
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Car rying amount of non-encumbered 
assetsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Assets of the repor ting institution*
Loans on demand
Equity instr uments
Debt secur ities
Loans and advance s other than loans on demand
Other assets
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Car rying amount of non-encumbered 
assets of which: issued by other 
entities of the groupA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Assets of the repor ting institution
Loans on demand
Equity instr uments
Debt secur ities
Loans and advance s other than loans on demand
Other assetsEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/301  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Car rying amount of non-encumbered 
assets of which: central bank's eligibleA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Assets of the repor ting institution
Loans on demand
Equity instr uments
Debt secur ities
Loans and advance s other than loans on demand
Other assets
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Collateral receiv ed by the repor ting 
institutionA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Fair value of encumbered collater al receiv ed or 
own debt secur ities issued*
Fair value of non-encumbered collater al received 
or own debt secur ities issued available for 
encumbr ance*EN Offi cial Jour nal of the European Union L 208/302                                                                                                                                       11.6.2021  
CBD Quar terly - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOL VENCY
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Table Own funds A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
OWN FUNDS
TIER 1 CAPIT AL*
COMMON EQUIT Y TIER 1 CAPIT AL*
Capital instr uments eligible as CET1 
Capital
Retained earnings
Adjustments to CET1
Deductions from CET1
ADDITIONAL TIER 1 CAPIT AL
TIER 2 CAPIT AL
CBD Quar terly - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOL VENCY
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Original exposure pre-conv ersion 
factorsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
RISK WEIGHTED EXPOSURE 
AMOUNTS FOR CREDIT , 
COUNTERP ART Y CREDIT AND 
DILUTION RISK S AND FREE 
DELIVERIES*
Standardised approach (SA)
Inter nal ratings based Approach (IRB)*EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/303  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Value adjustme nts A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Standardised approach (SA)
Inter nal ratings based Approach (IRB)
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Risk weighted exposure amounts A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
TOT AL RISK EXPOSURE AMOUNT / 
TOT AL EXPOSURES*
RISK WEIGHTED EXPOSURE 
AMOUNTS FOR CREDIT , 
COUNTERP ART Y CREDIT AND 
DILUTION RISK S AND FREE 
DELIVERIES
Standardised approach (SA)
Inter nal ratings based Approach (IRB)
TOT AL RISK EXPOSURE AMOUNT 
FOR SETTLEMENT/DELIVER Y
TOT AL RISK EXPOSURE AMOUNT 
FOR POSITION , FOREIGN EXCHA NGE 
AND COMMODITIES RISK S
TOT AL RISK EXPOSURE AMOUNT 
FOR OPERA TIONAL RISK (OpR )EN Offi cial Jour nal of the European Union L 208/304                                                                                                                                       11.6.2021  
TOT AL RISK EXPOSURE AMOUNT 
FOR CREDIT VALU ATION 
ADJUSTMENT
TOT AL RISK EXPOSURE AMOUNT 
REL ATED TO LARGE EXPOSURES IN 
THE TRADING BOOK
OTHER RISK EXPOSURE AMOUNTS
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Expected loss amount A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Inter nal ratings based Approach (IRB)
CBD Quar terly - OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOL VENCY
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Capital buffers and Pillar II 
requirementsA. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
Combined buffer requirement
Capital conser vation buffer
Conser vation buffer due to macro- 
prudential or systemic risk identified at the 
level of a Member State
Institution specifi c countercy clical capital 
buffer
Systemic risk bufferEN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/305  
Systemical impor tant institution buffer
Global Syst emically Impor tant Institution 
buffer
Other Systemically Impor tant Institution 
buffer
Own funds requirements related to Pillar II 
adjustments
CBD Quar terly -Number of institutions
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Solv ency ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
< 8
8 - 12
12 - 16
16 - 20
> 20
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Tier 1 ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
< 6
6 - 8
8 - 12
12 - 16
> 16EN Offi cial Jour nal of the European Union L 208/306                                                                                                                                       11.6.2021  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Core Equity Tier 1 ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
< 4
4 - 6
6 - 8
8 - 12
12 - 16
> 16
CBD Quar terly -TOT AL RISK EXPOSURE AMOUNT / TOT AL EXPOSURES
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Solv ency ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
< 8
8 - 12
12 - 16
16 - 20
> 20EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/307  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Tier 1 ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
< 6
6 - 8
8 - 12
12-16
>16
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Core Equity Tier 1 ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
< 4
4 - 6
6 - 8
8 - 12
12 - 16
> 16EN Offi cial Jour nal of the European Union L 208/308                                                                                                                                       11.6.2021  
CBD Quar terly - Assets
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Solv ency ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
< 8
8 - 12
12 - 16
16 - 20
> 20
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Tier 1 ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
< 6
6 - 8
8 - 12
12 - 16
> 16EN Offi cial Jour nal of the European Union 11.6.2021                                                                                                                                        L 208/309  
Domestic banking groups (consolidated) 
and stand-alone banks Foreign 
non-Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
non-Union 
controlled 
branches 
(stand- 
alone)Foreign 
Union 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign 
Union 
controlled 
branches 
(stand- 
alone)SSM Categor ies
Core Equity Tier 1 ratio (%) A. Large B. Medium C. SmallForeign EA 
controlled 
subsidiar ies 
(subconsoli -
dated or 
stand-alone)Foreign EA 
controlled 
branches 
(stand- 
alone)Signif icantLess 
signif icant
< 4
4 - 6
6 - 8
8 - 12
12 - 16
> 16EN Offi cial Jour nal of the European Union L 208/310                                                                                                                                       11.6.2021