Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)
Date: 2015-03-17
Institutions: European Central Bank
Subjects: credit institution, disclosure of information, financial control, technical specification




L_2015086EN.01001301.xml










31.3.2015   


EN


Official Journal of the European Union


L 86/13








            REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK
         
of 17 March 2015
         
on reporting of supervisory financial information (ECB/2015/13)


THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

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


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

Whereas:







(1)


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












(2)


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












(3)


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












(4)


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












(5)


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












(6)


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












(7)


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












(8)


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












(9)


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












(10)


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












(11)


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












(12)


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












(13)


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





HAS ADOPTED THIS REGULATION:



TITLE I


SUBJECT MATTER AND DEFINITIONS



Article 1

Subject matter


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






(a)


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










(b)


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










(c)


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










(d)


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










(e)


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










(f)


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










(g)


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






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


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


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


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


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



Article 2

Definitions

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






(1)


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










(2)


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










(3)


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










(4)


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










(5)


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






Article 3

Change of status of a supervised entity or a supervised group


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


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




TITLE II


SIGNIFICANT SUPERVISED GROUPS AND ENTITIES




CHAPTER I




Significant supervised groups




Article 4

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

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


Article 5

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

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




CHAPTER II




Significant supervised entities




Article 6

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


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


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


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


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


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






(a)


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










(b)


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










(c)


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










(d)


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






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



Article 7

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


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


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


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


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


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


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


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



Article 8

Reference dates and remittance dates for significant supervised entities


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






(a)


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










(b)


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










(c)


for annual reporting, 31 December.






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


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


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






(a)


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










(b)


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






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





CHAPTER III




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




Article 9

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


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






(a)


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










(b)


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






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


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



Article 10

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


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


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


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





TITLE III


LESS SIGNIFICANT SUPERVISED GROUPS AND ENTITIES




CHAPTER I




Less significant supervised groups




Article 11

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


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


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


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


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


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


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


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


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


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



Article 12

Reference dates and remittance dates for less significant supervised groups


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






(a)


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










(b)


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










(c)


for annual reporting, 31 December.






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


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


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






(a)


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










(b)


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






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





CHAPTER II




Less significant supervised entities




Article 13

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


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


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


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


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


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


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


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






(a)


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










(b)


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






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


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


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


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



Article 14

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


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


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


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


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


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


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


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


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


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


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



Article 15

Reference dates and remittance dates for less significant supervised entities


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






(a)


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










(b)


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










(c)


for annual reporting, 31 December.






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


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


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






(a)


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










(b)


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






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





TITLE IV


DATA QUALITY AND IT LANGUAGE



Article 16

Data quality checks

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


Article 17

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

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



TITLE V


TRANSITIONAL AND FINAL PROVISIONS



Article 18

First reporting reference dates


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






(a)


significant supervised groups;










(b)


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






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






(a)


significant supervised entities which are part of a supervised group;










(b)


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






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






(a)


less significant supervised groups;










(b)


less significant supervised entities.







Article 19

Transitional provisions

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


Article 20

Final provision

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





The Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
Done at Frankfurt am Main, 17 March 2015.


For the Governing Council of the ECB


The President of the ECB

Mario DRAGHI
            





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

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

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

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

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

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

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

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




ANNEX I

Simplified supervisory financial reporting









1.


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












2.


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












3.


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












4.


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












5.


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





Table 1








Template number




Name of the template or of the group of templates




 


PART 1 [QUARTERLY FREQUENCY]





 


Balance sheet statement [Statement of financial position]






1.1


Balance sheet statement: assets




1.2


Balance sheet statement: liabilities




1.3


Balance sheet statement: equity




2



Statement of profit or loss




 


Breakdown of financial assets by instrument and by counterparty sector






4.1


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




4.2


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




4.3


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




4.4


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




4.5


Subordinated financial assets




5



Breakdown of loans and advances by product





6



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




 


Breakdown of financial liabilities






8.1


Breakdown of financial liabilities by product and by counterparty sector




8.2


Subordinated financial liabilities



 


Loan commitments, financial guarantees and other commitments






9.1


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




9.2


Loan commitments, financial guarantees and other commitments received




10



Derivatives — trading




 


Derivatives — hedge accounting






11.1


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




12



Movements in allowances for credit losses and impairment of equity instruments




 


Collateral and guarantees received






13.1


Breakdown of loans and advances by collateral and guarantees




13.2


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




13.3


Collateral obtained by taking possession [tangible assets] accumulated




14



Fair value hierarchy: financial instruments at fair value




 


Breakdown of selected statement of profit or loss items






16.1


Interest income and expenses by instrument and counterparty sector




16.3


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



 


Reconciliation between accounting and CRR scope of consolidation: balance Sheet






17.1


Reconciliation between accounting and CRR scope of consolidation: assets




17.2


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




17.3


Reconciliation between accounting and CRR scope of consolidation: liabilities




18



Performing and non-performing exposures





19



Forborne exposures




 


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






Geographical breakdown





20.4


Geographical breakdown of assets by residence of the counterparty




20.5


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




20.6


Geographical breakdown of liabilities by residence of the counterparty



 


PART 4 [ANNUAL]






Group structure





40.1


Group structure: ‘entity-by-entity’








Table 2








Template number




Name of the template or of the group of templates




 


PART 1 [QUARTERLY FREQUENCY]





 


Balance sheet statement [Statement of financial position]






1.1


Balance sheet statement: assets




1.2


Balance sheet statement: liabilities




1.3


Balance sheet statement: equity




2



Statement of profit or loss




 


Breakdown of financial assets by instrument and by counterparty sector






4.1


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




4.2


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




4.3


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




4.4


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




4.5


Subordinated financial assets




4.6


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




4.7


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




4.8


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




4.9


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




4.10


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




5



Breakdown of loans and advances by product





6



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




 


Breakdown of financial liabilities






8.1


Breakdown of financial liabilities by product and by counterparty sector




8.2


Subordinated financial liabilities



 


Loan commitments, financial guarantees and other commitments






9.1


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




9.2


Loan commitments, financial guarantees and other commitments received




10



Derivatives — trading




 


Derivatives — hedge accounting






11.2


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




12



Movements in allowances for credit losses and impairment of equity instruments




 


Collateral and guarantees received






13.1


Breakdown of loans and advances by collateral and guarantees




13.2


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




13.3


Collateral obtained by taking possession [tangible assets] accumulated




14



Fair value hierarchy: financial instruments at fair value




 


Breakdown of selected statement of profit or loss items






16.1


Interest income and expenses by instrument and counterparty sector




16.4


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



 


Reconciliation between accounting and CRR scope of consolidation: balance Sheet






17.1


Reconciliation between accounting and CRR scope of consolidation: assets




17.2


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




17.3


Reconciliation between accounting and CRR scope of consolidation: liabilities




18



Performing and non-performing exposures





19



Forborne exposures




 


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






Geographical breakdown





20.4


Geographical breakdown of assets by residence of the counterparty




20.5


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




20.6


Geographical breakdown of liabilities by residence of the counterparty



 


PART 4 [ANNUAL]






Group structure





40.1


Group structure: ‘entity-by-entity’









ANNEX II

Over-simplified supervisory financial reporting









1.


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

Table 3








Template number




Name of the template or of the group of templates




 


PART 1 [QUARTERLY FREQUENCY]





 


Balance sheet statement [Statement of financial position]






1.1


Balance sheet statement: assets




1.2


Balance sheet statement: liabilities




1.3


Balance sheet Statement: equity




2



Statement of profit or loss




 


Breakdown of financial assets by instrument and by counterparty sector






4.1


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




4.2


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




4.3


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




4.4


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




4.5


Subordinated financial assets




5



Breakdown of loans and advances by product




 


Breakdown of financial liabilities






8.1


Breakdown of financial liabilities by product and by counterparty sector




8.2


Subordinated financial liabilities



 


Loan commitments, financial guarantees and other commitments






9.1


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




10



Derivatives — trading




 


Derivatives — hedge accounting






11.1


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




12



Movements in allowances for credit losses and impairment of equity instruments





14



Fair value hierarchy: financial instruments at fair value





18



Performing and non-performing exposures





19



Forborne exposures

















2.


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

Table 4








Template number




Name of the template or of the group of templates




 


PART 1 [QUARTERLY FREQUENCY]





 


Balance sheet statement [Statement of financial position]






1.1


Balance sheet statement: assets




1.2


Balance sheet statement: liabilities




1.3


Balance sheet statement: equity




2



Statement of profit or loss




 


Breakdown of financial assets by instrument and by counterparty sector






4.1


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




4.2


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




4.3


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




4.4


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




4.5


Subordinated financial assets




4.6


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




4.7


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




4.8


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




4.9


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




4.10


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




5



Breakdown of loans and advances by product




 


Breakdown of financial liabilities






8.1


Breakdown of financial liabilities by product and by counterparty sector




8.2


Subordinated financial liabilities



 


Loan commitments, financial guarantees and other commitments






9.1


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




10



Derivatives — trading




 


Derivatives — hedge accounting






11.2


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




12



Movements in allowances for credit losses and impairment of equity instruments





18



Performing and non-performing exposures





19



Forborne exposures

















3.


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









ANNEX III

Supervisory financial reporting data points









1.


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












2.


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












3.


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









ANNEX IV


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








Template number




Name of the template or of the group of templates




 


PART 1 [QUARTERLY FREQUENCY]





 


Balance Sheet Statement [Statement of Financial Position]






1.1


Balance Sheet Statement: assets




1.2


Balance Sheet Statement: liabilities




1.3


Balance Sheet Statement: equity




2



Statement of profit or loss





5



Breakdown of loans and advances by product




 


Breakdown of financial liabilities






8.1


Breakdown of financial liabilities by product and by counterparty sector




8.2


Subordinated financial liabilities




10



Derivatives — Trading




 


Derivatives — Hedge accounting






11.1


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




18



Performing and non-performing exposures





19



Forborne exposures














COLOUR CODE IN TEMPLATES:




 


Data point to be submitted




1.   Balance Sheet Statement [Statement of Financial Position]

1.1   Assets









 




References





Carrying amount





010






010



Cash, cash balances at central banks and other demand deposits




IAS 1.54 (i)



 




020


Cash on hand



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



 




030


Cash balances at central banks



Annex V.Part 2.2



 




040


Other demand deposits



Annex V.Part 2.3



 






050



Financial assets held for trading




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



 




060


Derivatives



IAS 39.9



 




070


Equity instruments



IAS 32.11



 




080


Debt securities



Annex V.Part 1.24, 26



 




090


Loans and advances



Annex V.Part 1.24, 27



 






100



Financial assets designated at fair value through profit or loss




IFRS 7.8(a)(i); IAS 39.9



 




110


Equity instruments



IAS 32.11



 




120


Debt securities



Annex V.Part 1.24, 26



 




130


Loans and advances



Annex V.Part 1.24, 27



 






140



Available-for-sale financial assets




IFRS 7.8(d); IAS 39.9



 




150


Equity instruments



IAS 32.11



 




160


Debt securities



Annex V.Part 1.24, 26



 




170


Loans and advances



Annex V.Part 1.24, 27



 






180



Loans and receivables




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



 




190


Debt securities



Annex V.Part 1.24, 26



 




200


Loans and advances



Annex V.Part 1.24, 27



 






210



Held-to-maturity investments




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



 




220


Debt securities



Annex V.Part 1.24, 26



 




230


Loans and advances



Annex V.Part 1.24, 27



 




240



Derivatives — Hedge accounting




IFRS 7.22(b); IAS 39.9



 




250



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




IAS 39.89A(a)



 




260



Investments in subsidaries, joint ventures and associates




IAS 1.54(e); Annex V.Part 2.4



 






270



Tangible assets



 


 




280


Property, Plant and Equipment



IAS 16.6; IAS 1.54(a)



 




290


Investment property



IAS 40.5; IAS 1.54(b)



 






300



Intangible assets




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



 




310


Goodwill



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



 




320


Other intangible assets



IAS 38.8, 118



 






330



Tax assets




IAS 1.54(n-o)



 




340


Current tax assets



IAS 1.54(n); IAS 12.5



 




350


Deferred tax assets



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



 




360



Other assets




Annex V.Part 2.5



 




370



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




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



 




380



TOTAL ASSETS




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



 




1.2   Liabilities









 




References





Carrying amount





010






010



Financial liabilities held for trading




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



 




020


Derivatives



IAS 39.9, AG 15(a)



 




030


Short positions



IAS 39.AG 15(b)



 




040


Deposits



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



 




050


Debt securities issued



Annex V.Part 1.31



 




060


Other financial liabilities



Annex V.Part 1.32-34



 






070



Financial liabilities designated at fair value through profit or loss




IFRS 7.8 (e)(i); IAS 39.9



 




080


Deposits



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



 




090


Debt securities issued



Annex V.Part 1.31



 




100


Other financial liabilities



Annex V.Part 1.32-34



 






110



Financial liabilities measured at amortised cost




IFRS 7.8(f); IAS 39.47



 




120


Deposits



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



 




130


Debt securities issued



Annex V.Part 1.31



 




140


Other financial liabilities



Annex V.Part 1.32-34



 




150



Derivatives — Hedge accounting




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



 




160



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




IAS 39.89A(b)



 






170



Provisions




IAS 37.10; IAS 1.54(l)



 




180


Pensions and other post employment defined benefit obligations



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



 




190


Other long term employee benefits



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



 




200


Restructuring



IAS 37.71, 84(a)



 




210


Pending legal issues and tax litigation



IAS 37.Appendix C. Examples 6 and 10



 




220


Commitments and guarantees given



IAS 37.Appendix C.9



 




230


Other provisions


 


 






240



Tax liabilities




IAS 1.54(n-o)



 




250


Current tax liabilities



IAS 1.54(n); IAS 12.5



 




260


Deferred tax liabilities



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



 




270



Share capital repayable on demand




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



 




280



Other liabilities




Annex V.Part 2.10



 




290



Liabilities included in disposal groups classified as held for sale




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



 




300



TOTAL LIABILITIES




IAS 1.9(b);IG 6



 




1.3   Equity









 




References





Carrying amount





010






010



Capital




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



 




020


Paid up capital



IAS 1.78(e)



 




030


Unpaid capital which has been called up



IAS 1.78(e); Annex V.Part 2.14



 




040



Share premium




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



 






050



Equity instruments issued other than capital




Annex V.Part 2.15-16



 




060


Equity component of compound financial instruments



IAS 32.28-29; Annex V.Part 2.15



 




070


Other equity instruments issued



Annex V.Part 2.16



 




080



Other equity




IFRS 2.10; Annex V.Part 2.17



 






090



Accumulated other comprehensive income




Article 4(1)(100) of the CRR



 






095


Items that will not be reclassified to profit or loss



IAS 1.82A(a)



 




100



Tangible assets




IAS 16.39-41



 




110



Intangible assets




IAS 38.85-87



 




120



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




IAS 1.7



 




122



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




IFRS 5.38, IG Example 12



 




124



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




IAS 1.82(h); IAS 28.11



 






128


Items that may be reclassified to profit or loss



IAS 1.82A(a)



 




130



Hedge of net investments in foreign operations [effective portion]




IAS 39.102(a)



 




140



Foreign currency translation




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



 




150



Hedging derivatives. Cash flow hedges [effective portion]




IFRS 7.23(c); IAS 39.95-101



 




160



Available-for-sale financial assets




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



 




170



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




IFRS 5.38, IG Example 12



 




180



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




IAS 1.82(h); IAS 28.11



 




190



Retained earnings




Article 4(1)(123) of the CRR



 




200



Revaluation reserves




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



 






210



Other reserves




IAS 1.54; IAS 1.78(e)



 




220


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



IAS 28.11; Annex V.Part 2.19



 




230


Other



Annex V.Part 2.19



 




240



(-) Treasury shares




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



 




250



Profit or loss attributable to owners of the parent




IAS 27.28; IAS 1.83(a)(ii)



 




260



(-) Interim dividends




IAS 32.35



 






270



Minority interests [Non-controlling interests]




IAS 27.4; IAS 1.54(q); IAS 27.27



 




280


Accumulated Other Comprehensive Income



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



 




290


Other items



IAS 27.27-28



 




300



TOTAL EQUITY




IAS 1.9(c), IG 6



 




310



TOTAL EQUITY AND TOTAL LIABILITIES




IAS 1.IG6



 




2.   Statement of profit or loss









 




References





Current period





010






010



Interest income




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



 




020


Financial assets held for trading



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



 




030


Financial assets designated at fair value through profit or loss



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



 




040


Available-for-sale financial assets



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



 




050


Loans and receivables



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



 




060


Held-to-maturity investments



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



 




070


Derivatives — Hedge accounting, interest rate risk



IAS 39.9; Annex V.Part 2.23



 




080


Other assets



Annex V.Part 2.25



 






090



(Interest expenses)




IAS 1.97; Annex V.Part 2.21



 




100


(Financial liabilities held for trading)



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



 




110


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



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



 




120


(Financial liabilities measured at amortised cost)



IFRS 7.20(b); IAS 39.47



 




130


(Derivatives — Hedge accounting, interest rate risk)



IAS 39.9; Annex V.Part 2.23



 




140


(Other liabilities)



Annex V.Part 2.26



 




150



(Expenses on share capital repayable on demand)




IFRIC 2.11



 






160



Dividend income




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



 




170


Financial assets held for trading



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



 




180


Financial assets designated at fair value through profit or loss



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



 




190


Available-for-sale financial assets



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



 




200



Fee and commission income




IFRS 7.20(c)



 




210



(Fee and commission expenses)




IFRS 7.20(c)



 






220



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




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



 




230


Available-for-sale financial assets



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



 




240


Loans and receivables



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



 




250


Held-to-maturity investments



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



 




260


Financial liabilities measured at amortised cost



IFRS 7.20(a)(v); IAS 39.56



 




270


Other


 


 




280



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




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



 




290



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




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



 




300



Gains or (-) losses from hedge accounting, net




IFRS 7.24; Annex V.Part 2.30



 




310



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




IAS 21.28, 52 (a)



 




330



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




IAS 1.34



 




340



Other operating income




Annex V.Part 2.141-143



 




350



(Other operating expenses)




Annex V.Part 2.141-143



 




355



TOTAL OPERATING INCOME, NET



 


 






360



(Administrative expenses)



 


 




370


(Staff expenses)



IAS 19.7; IAS 1.102, IG 6



 




380


(Other administrative expenses)


 


 






390



(Depreciation)




IAS 1.102, 104



 




400


(Property, Plant and Equipment)



IAS 1.104; IAS 16.73(e)(vii)



 




410


(Investment Properties)



IAS 1.104; IAS 40.79(d)(iv)



 




420


(Other intangible assets)



IAS 1.104; IAS 38.118(e)(vi)



 






430



(Provisions or (-) reversal of provisions)




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



 




440


(Commitments and guarantees given)


 


 




450


(Other provisions)


 


 






460



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




IFRS 7.20(e)



 




470


(Financial assets measured at cost)



IFRS 7.20(e); IAS 39.66



 




480


(Available- for-sale financial assets)



IFRS 7.20(e); IAS 39.67



 




490


(Loans and receivables



IFRS 7.20(e); IAS 39.63



 




500


(Held to maturity investments)



IFRS 7.20(e); IAS 39.63



 




510



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




IAS 28.40-43



 






520



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




IAS 36.126(a)(b)



 




530


(Property, plant and equipment)



IAS 16.73(e)(v-vi)



 




540


(Investment properties)



IAS 40.79(d)(v)



 




550


(Goodwill)



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



 




560


(Other intangible assets)



IAS 38.118 (e)(iv)(v)



 




570


(Other)



IAS 36.126 (a)(b)



 




580



Negative goodwill recognised in profit or loss




IFRS 3.Appendix B64(n)(i)



 




590



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




IAS 1.82(c)



 




600



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




IFRS 5.37; Annex V.Part 2.27



 




610



PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS




IAS 1.102, IG 6; IFRS 5.33 A



 




620



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




IAS 1.82(d); IAS 12.77



 






630



PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS




IAS 1, IG 6



 






640



Profit or (-) loss after tax from discontinued operations




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



 




650


Profit or (-) loss before tax from discontinued operations



IFRS 5.33(b)(i)



 




660


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



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



 






670



PROFIT OR (-) LOSS FOR THE YEAR




IAS 1.82(f)



 




680


Attributable to minority interest [non-controlling interests]



IAS 1.83(a)(i)



 




690


Attributable to owners of the parent



IAS 1.83(a)(ii)



 




5.   Breakdown of loans and advances by product















 


 




References





Central banks




General government




Credit institutions




Other financial corporations




Non-financial corporations




Households






Annex V.Part 1.35(a)




Annex V.Part 1.35(b)




Annex V.Part 1.35(c)




Annex V.Part 1.35(d)




Annex V.Part 1.35(e)




Annex V.Part 1.35(f)





010


020


030


040


050


060





By product



010



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




Annex V.Part 2.41(a)



 


 


 


 


 


 




020



Credit card debt




Annex V.Part 2.41(b)



 


 


 


 


 


 




030



Trade receivables




Annex V.Part 2.41(c)



 


 


 


 


 


 




040



Finance leases




Annex V.Part 2.41(d)



 


 


 


 


 


 




050



Reverse repurchase loans




Annex V.Part 2.41(e)



 


 


 


 


 


 




060



Other term loans




Annex V.Part 2.41(f)



 


 


 


 


 


 




070



Advances that are not loans




Annex V.Part 2.41(g)



 


 


 


 


 


 




080



LOANS AND ADVANCES




Annex V.Part 1.24, 27



 


 


 


 


 


 





By collateral



090


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



Annex V.Part 2.41(h)



 


 


 


 


 


 




100


of which: other collateralised loans



Annex V.Part 2.41(i)



 


 


 


 


 


 





By purpose



110


of which: credit for consumption



Annex V.Part 2.41(j)



 


 


 


 


 


 




120


of which: lending for house purchase



Annex V.Part 2.41(k)



 


 


 


 


 


 





By subordination



130


of which: project finance loans



Annex V.Part 2.41(l)



 


 


 


 


 


 




8.   Breakdown of financial liabilities

8.1   Breakdown of financial liabilities by product and by counterparty sector














 




References





Carrying amount




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




Amount contractually required to pay at maturity






Held for trading




Designated at fair value through profit or loss




Amortised cost




Hedge accounting






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




IFRS 7.8(e)(i); IAS 39.9




IFRS 7.8(f); IAS 39.47




IFRS 7.22(b); IAS 39.9




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




IFRS 7.10(b)





010


020


030


037


040


050




010



Derivatives




IAS 39.9, AG 15(a)



 


 


 


 


 


 






020



Short positions




IAS 39 AG 15(b)



 


 


 


 


 


 




030


Equity instruments



IAS 32.11



 


 


 


 


 


 




040


Debt securities



Annex V.Part 1.24, 26



 


 


 


 


 


 






050



Deposits




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



 


 


 


 


 


 






060


Central banks



Annex V.Part 1.35(a)



 


 


 


 


 


 




070



Current accounts/overnight deposits




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



 


 


 


 


 


 




080



Deposits with agreed maturity




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



 


 


 


 


 


 




090



Deposits redeemable at notice




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



 


 


 


 


 


 




100



Repurchase agreements




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



 


 


 


 


 


 






110


General government



Annex V.Part 1.35(b)



 


 


 


 


 


 




120



Current accounts/overnight deposits




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



 


 


 


 


 


 




130



Deposits with agreed maturity




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



 


 


 


 


 


 




140



Deposits redeemable at notice




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



 


 


 


 


 


 




150



Repurchase agreements




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



 


 


 


 


 


 






160


Credit institutions



Annex V.Part 1.35(c)



 


 


 


 


 


 




170



Current accounts/overnight deposits




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



 


 


 


 


 


 




180



Deposits with agreed maturity




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



 


 


 


 


 


 




190



Deposits redeemable at notice




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



 


 


 


 


 


 




200



Repurchase agreements




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



 


 


 


 


 


 






210


Other financial corporations



Annex V.Part 1.35(d)



 


 


 


 


 


 




220



Current accounts/overnight deposits




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



 


 


 


 


 


 




230



Deposits with agreed maturity




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



 


 


 


 


 


 




240



Deposits redeemable at notice




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



 


 


 


 


 


 




250



Repurchase agreements




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



 


 


 


 


 


 






260


Non-financial corporations



Annex V.Part 1.35(e)



 


 


 


 


 


 




270



Current accounts/overnight deposits




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



 


 


 


 


 


 




280



Deposits with agreed maturity




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



 


 


 


 


 


 




290



Deposits redeemable at notice




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



 


 


 


 


 


 




300



Repurchase agreements




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



 


 


 


 


 


 






310


Households



Annex V.Part 1.35(f)



 


 


 


 


 


 




320



Current accounts/overnight deposits




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



 


 


 


 


 


 




330



Deposits with agreed maturity




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



 


 


 


 


 


 




340



Deposits redeemable at notice




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



 


 


 


 


 


 




350



Repurchase agreements




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



 


 


 


 


 


 






360



Debt securities issued




Annex V.Part 1.31; Annex V.Part 2.52



 


 


 


 


 


 




370


Certificates of deposits



Annex V.Part 2.52(a)



 


 


 


 


 


 




380


Asset-backed securities



Article 4(1)(61) of the CRR



 


 


 


 


 


 




390


Covered bonds



Article 129(1) of the CRR



 


 


 


 


 


 




400


Hybrid contracts



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



 


 


 


 


 


 






410


Other debt securities issued



Annex V.Part 2.52(e)



 


 


 


 


 


 




420



Convertible compound financial instruments




IAS 32.AG 31



 


 


 


 


 


 




430



Non-convertible



 


 


 


 


 


 


 




440



Other financial liabilities




Annex V.Part 1.32-34



 


 


 


 


 


 




450



FINANCIAL LIABILITIES



 


 


 


 


 


 


 




8.2.   Subordinated financial liabilities










 



Carrying amount





 




References





Designated at fair value through profit or loss




At amortised cost






IFRS 7.8(e)(i); IAS 39.9




IFRS 7.8(f); IAS 39.47





010


020




010



Deposits




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



 


 




020



Debt securities issued




Annex V.Part 1.31



 


 




030



SUBORDINATED FINANCIAL LIABILITIES




Annex V.Part 2.53-54



 


 




10.   Derivatives — Trading













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




TEMPLATE NUMBER




Carrying amount




Notional amount







References





Financial assets held for trading




Financial liabilities held for trading




Total Trading




of which: sold






Annex V.Part 2.69




Annex V.Part 2.69




Annex V.Part 2.70-71




Annex V.Part 2.72





010


020


030


040






010



Interest rate




Annex V.Part 2.67(a)



 


 


 


 






020


of which: economic hedges



Annex V.Part 2.74



 


 


 


 




030


OTC options


 


 


 


 


 




040


OTC other


 


 


 


 


 




050


Organised market options


 


 


 


 


 




060


Organised market other


 


 


 


 


 






070



Equity




Annex V.Part 2.67(b)



 


 


 


 






080


of which: economic hedges



Annex V.Part 2.74



 


 


 


 




090


OTC options


 


 


 


 


 




100


OTC other


 


 


 


 


 




110


Organised market options


 


 


 


 


 




120


Organised market other


 


 


 


 


 






130



Foreign exchange and gold




Annex V.Part 2.67(c)



 


 


 


 






140


of which: economic hedges



Annex V.Part 2.74



 


 


 


 




150


OTC options


 


 


 


 


 




160


OTC other


 


 


 


 


 




170


Organised market options


 


 


 


 


 




180


Organised market other


 


 


 


 


 






190



Credit




Annex V.Part 2.67(d)



 


 


 


 






200


of which: economic hedges



Annex V.Part 2.74



 


 


 


 




210


Credit default swap


 


 


 


 


 




220


Credit spread option


 


 


 


 


 




230


Total return swap


 


 


 


 


 




240


Other


 


 


 


 


 






250



Commodity




Annex V.Part 2.67(e)



 


 


 


 




260


of which: economic hedges



Annex V.Part 2.74



 


 


 


 






270



Other




Annex V.Part 2.67(f)



 


 


 


 




280


of which: economic hedges



Annex V.Part 2.74



 


 


 


 






290



DERIVATIVES




IAS 39.9



 


 


 


 




300


of which: OTC — credit institutions



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



 


 


 


 




310


of which: OTC — other financial corporations



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



 


 


 


 




320


of which: OTC — rest



Annex V.Part 2.75(c)



 


 


 


 




11.   Derivatives — Hedge accounting

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













By product or by type of market





References





Carrying amount




Notional amount






Assets




Liabilities




Total Hedging




of which: sold






Annex V.Part 2.69




Annex V.Part 2.69




Annex V.Part 2.70, 71




Annex V.Part 2.72





010


020


030


040






010



Interest rate




Annex V.Part 2.67(a)



 


 


 


 




020


OTC options


 


 


 


 


 




030


OTC other


 


 


 


 


 




040


Organised market options


 


 


 


 


 




050


Organised market other


 


 


 


 


 






060



Equity




Annex V.Part 2.67(b)



 


 


 


 




070


OTC options


 


 


 


 


 




080


OTC other


 


 


 


 


 




090


Organised market options


 


 


 


 


 




100


Organised market other


 


 


 


 


 






110



Foreign exchange and gold




Annex V.Part 2.67(c)



 


 


 


 




120


OTC options


 


 


 


 


 




130


OTC other


 


 


 


 


 




140


Organised market options


 


 


 


 


 




150


Organised market other


 


 


 


 


 






160



Credit




Annex V.Part 2.67(d)



 


 


 


 




170


Credit default swap


 


 


 


 


 




180


Credit spread option


 


 


 


 


 




190


Total return swap


 


 


 


 


 




200


Other


 


 


 


 


 




210



Commodity




Annex V.Part 2.67(e)



 


 


 


 




220



Other




Annex V.Part 2.67(f)



 


 


 


 






230



FAIR VALUE HEDGES




IFRS 7.22(b); IAS 39.86(a)



 


 


 


 






240



Interest rate




Annex V.Part 2.67(a)



 


 


 


 




250


OTC options


 


 


 


 


 




260


OTC other


 


 


 


 


 




270


Organised market options


 


 


 


 


 




280


Organised market other


 


 


 


 


 






290



Equity




Annex V.Part 2.67(b)



 


 


 


 




300


OTC options


 


 


 


 


 




310


OTC other


 


 


 


 


 




320


Organised market options


 


 


 


 


 




330


Organised market other


 


 


 


 


 






340



Foreign exchange and gold




Annex V.Part 2.67(c)



 


 


 


 




350


OTC options


 


 


 


 


 




360


OTC other


 


 


 


 


 




370


Organised market options


 


 


 


 


 




380


Organised market other


 


 


 


 


 






390



Credit




Annex V.Part 2.67(d)



 


 


 


 




400


Credit default swap


 


 


 


 


 




410


Credit spread option


 


 


 


 


 




420


Total return swap


 


 


 


 


 




430


Other


 


 


 


 


 




440



Commodity




Annex V.Part 2.67(e)



 


 


 


 




450



Other




Annex V.Part 2.67(f)



 


 


 


 




460



CASH FLOW HEDGES




IFRS 7.22(b); IAS 39.86(b)



 


 


 


 




470



HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION




IFRS 7.22(b); IAS 39.86(c)



 


 


 


 




480



PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK




IAS 39.89A, IE 1-31



 


 


 


 




490



PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK




IAS 39 IG F6 1-3



 


 


 


 






500



DERIVATIVES-HEDGE ACCOUNTING




IFRS 7.22(b); IAS 39.9



 


 


 


 




510


of which: OTC — credit institutions



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



 


 


 


 




520


of which: OTC — other financial corporations



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



 


 


 


 




530


of which: OTC — rest



Annex V.Part 2.75(c)



 


 


 


 




18.   Information on performing and non-performing exposures





























 



References




Gross carrying amount




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




Collateral received and financial guarantees received





 



Performing




Non-performing



 



on performing exposures




on non-performing exposures





 


Not past due or Past due <= 30 days


Past due > 30 days <= 60 days


Past due > 60 days <= 90 days


 


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


Past due > 90 days <= 180 days


Past due > 180 days <= 1 year


Past due > 1 year


Of which: defaulted


Of which: impaired


 


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


Past due > 90 days <= 180 days


Past due > 180 days <= 1 year


Past due > 1 year


Collateral received on non-performing exposues


Financial guarantees received on non-performing exposures




010


020


030


040


050


060


070


080


090


100


110


120


130


140


150


160


170


180


190


200


210





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




Annex V. Part 2. 145-162




Annex V. Part 2. 158




Annex V. Part 2. 158




Annex V. Part 2. 158




Annex V. Part 2. 145-162




Annex V. Part 2. 159




Annex V. Part 2. 159




Annex V. Part 2. 159




Annex V. Part 2. 159




CRR Article 178; Annex V. Part 2.61




IAS 39. 58-70




Annex V. Part 2. 46




Annex V. Part 2. 161




Annex V. Part 2. 161




Annex V. Part 2. 159,161




Annex V. Part 2. 159,161




Annex V. Part 2. 159,161




Annex V. Part 2. 159,161




Annex V. Part 2. 162




Annex V. Part 2. 162







010



Debt securities




Annex V.Part 1.24, 26



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




020


Central banks



Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




030


General government



Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




040


Credit institutions



Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




050


Other financial corporations



Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




060


Non-financial corporations



Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






070



Loans and advances




Annex V.Part 1.24, 27



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




080


Central banks



Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




090


General government



Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




100


Credit institutions



Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




110


Other financial corporations



Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




120


Non-financial corporations



Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




130


Of which: Small and Medium-sized Enterprises



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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




140


Of which: Commercial real estate


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




150


Households



Annex V.Part 1.35(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




160


Of which: Residential mortgage loans


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




170


Of which: Credit for consumption


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






180



DEBT INSTRUMENTS AT AMORTISED COST




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






190



Debt securities




Annex V.Part 1.24, 26



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




200


Central banks



Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




210


General government



Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




220


Credit institutions



Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




230


Other financial corporations



Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




240


Non-financial corporations



Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






250



Loans and advances




Annex V.Part 1.24, 27



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




260


Central banks



Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




270


General government



Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




280


Credit institutions



Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




290


Other financial corporations



Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




300


Non-financial corporations



Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




310


Households



Annex V.Part 1.35(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




320



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




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






330



DEBT INSTRUMENTS other than HFT




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






340



Loan commitments given




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




350


Central banks



Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




360


General government



Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




370


Credit institutions



Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




380


Other financial corporations



Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




390


Non-financial corporations



Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




400


Households



Annex V.Part 1.35(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






410



Financial guarantees given




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




420


Central banks



Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




430


General government



Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




440


Credit institutions



Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




450


Other financial corporations



Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




460


Non-financial corporations



Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




470


Households



Annex V.Part 1.35(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






480



Other Commitments given




CRR Annex I; Annex V.Part 2.56, 59



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




490


Central banks



Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




500


General government



Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




510


Credit institutions



Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




520


Other financial corporations



Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




530


Non-financial corporations



Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




540


Households



Annex V.Part 1.35(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




550



OFF-BALANCE SHEET EXPOSURES




Annex V.Part 2.55



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




19.   Information on forborne exposures


























 



References




Gross carrying amount of exposures with forbearance measures




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




Collateral received and financial guarantees received





 



Performing exposures with forbearance measures




Non-performing exposures with forbearance measures



 



on perfoming exposures with forbearance measures




on non-performing exposures with forbearance measures





 


Instruments with modifications in their terms and conditions


Refinancing


of which: Performing forborne exposures under probation


 


Instruments with modifications in their terms and conditions


Refinancing


of which: Defaulted


of which: Impaired


of which: Forbearance of non-performing exposures


 


Instruments with modifications in their terms and conditions


Refinancing


Collateral received on exposures with forbearance measures


Financial guarantees received on exposures with forbearance measures




010


020


030


040


050


060


070


080


090


100


110


120


130


140


150


160


170


180





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




Annex V. Part 2. 145-162




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




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




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




Annex V. Part 2. 145-162




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




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




CRR Article 178; Annex V. Part 2.61




IAS 39. 58-70




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




Annex V. Part 2. 46, 183




Annex V. Part 2. 145-183




Annex V. Part 2. 145-183




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




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




Annex V. Part 2. 162




Annex V. Part 2. 162







010



Debt securities




Annex V.Part 1.24, 26



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




020


Central banks



Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




030


General government



Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




040


Credit institutions



Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




050


Other financial corporations



Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




060


Non-financial corporations



Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






070



Loans and advances




Annex V.Part 1.24, 27



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




080


Central banks



Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




090


General government



Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




100


Credit institutions



Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




110


Other financial corporations



Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




120


Non-financial corporations



Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




130


Of which: Small and Medium-sized Enterprises



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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




140


Of which: Commercial real estate


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




150


Households



Annex V.Part 1.35(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




160


Of which: Residential mortgage loans


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




170


Of which: Credit for consumption


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






180



DEBT INSTRUMENTS AT AMORTISED COST




Annex V. Part 1.13 (d)(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






190



Debt securities




Annex V.Part 1.24, 26



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




200


Central banks



Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




210


General government



Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




220


Credit institutions



Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




230


Other financial corporations



Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




240


Non-financial corporations



Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






250



Loans and advances




Annex V.Part 1.24, 27



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




260


Central banks



Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




270


General government



Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




280


Credit institutions



Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




290


Other financial corporations



Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




300


Non-financial corporations



Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




310


Households



Annex V.Part 1.35(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




320



DEBT INSTRUMENTS AT FAIR VALUE other than HFT




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




330



DEBT INSTRUMENTS other than HFT




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




340



Loan commitments given




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 









ANNEX V

REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS








FINREP TEMPLATES FOR GAAP






Template number




Name of the template or of the group of templates




 


PART 1 [QUARTERLY FREQUENCY]





 


Balance Sheet Statement [Statement of Financial Position]






1.1


Balance Sheet Statement: assets




1.2


Balance Sheet Statement: liabilities




1.3


Balance Sheet Statement: equity




2



Statement of profit or loss





5



Breakdown of loans and advances by product




 


Breakdown of financial liabilities






8.1


Breakdown of financial liabilities by product and by counterparty sector




8.2


Subordinated financial liabilities




10



Derivatives — Trading




 


Derivatives — Hedge accounting






11.2


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




18



Performing and non-performing exposures





19



Forborne exposures














COLOUR CODE IN TEMPLATES:




 


Data point to be submitted




1.   Balance Sheet Statement [Statement of Financial Position]

1.1   Assets









 




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





Carrying amount





010






010



Cash, cash balances at central banks and other demand deposits




BAD Article 4. Assets (1)



 




020


Cash on hand



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



 




030


Cash balances at central banks



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



 






091



Trading financial assets




Annex V.Part 1.15



 




092


Derivatives



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



 




093


Equity instruments



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



 




094


Debt securities



Annex V.Part 1.24, 26



 




095


Loans and advances



Annex V.Part 1.24, 27



 






171



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




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



 




172


Equity instruments



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



 




173


Debt securities



Annex V.Part 1.24, 26



 




174


Loans and advances



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



 






175



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




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



 




176


Equity instruments



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



 




177


Debt securities



Annex V.Part 1.24, 26



 




178


Loans and advances



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



 






231



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




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



 




232


Debt securities



Annex V.Part 1.24, 26



 




233


Loans and advances



Annex V.Part 1.24, 27



 






234



Other non-trading non-derivative financial assets




BAD Articles 35-37; Annex V.Part 1.17



 




235


Equity instruments



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



 




236


Debt securities



Annex V.Part 1.24, 26



 




237


Loans and advances



Annex V.Part 1.24, 27



 




240



Derivatives — Hedge accounting




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



 




260



Investments in subsidaries, joint ventures and associates




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



 






270



Tangible assets




BAD Article 4.Assets(10)



 




280


Property, Plant and Equipment


 


 




290


Investment property


 


 






300



Intangible assets




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



 




310


Goodwill



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



 




320


Other intangible assets



BAD Article 4.Assets(9)



 






330



Tax assets



 


 




340


Current tax assets


 


 




350


Deferred tax assets



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



 




360



Other assets




Annex V.Part 2.5



 




380



TOTAL ASSETS




BAD Article 4 Assets



 




1.2   Liabilities









 




References National GAAP based on BAD





Carrying amount





010






061



Trading financial liabilities




4th Directive Article 42a(3)



 




062


Derivatives



CRR Annex II; Annex V.Part 1.15



 




063


Short positions


 


 




064


Deposits



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



 




065


Debt securities issued



Annex V.Part 1.31



 




066


Other financial liabilities



Annex V.Part 1.32-34



 






141



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




4th Directive Article 42a(3)



 




142


Deposits



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



 




143


Debt securities issued



Annex V.Part 1.31



 




144


Other financial liabilities



Annex V.Part 1.32-34



 




150



Derivatives — Hedge accounting




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



 






170



Provisions




BAD Article 4.Liabilities(6)



 




171


Funds for general banking risks [if presented within liabilities]



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



 




180


Pensions and other post employment defined benefit obligations



Annex V.Part 2.7



 




190


Other long term employee benefits



Annex V.Part 2.8



 




200


Restructuring


 


 




210


Pending legal issues and tax litigation


 


 




220


Commitments and guarantees given



BAD Articles 24-25, 33(1)



 




230


Other provisions


 


 






240



Tax liabilities



 


 




250


Current tax liabilities


 


 




260


Deferred tax liabilities



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



 




280



Other liabilities




Annex V.Part 2.10



 




300



TOTAL LIABILITIES



 


 




1.3   Equity









 




References National GAAP based on BAD





Carrying amount





010






010



Capital




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



 




020


Paid-up capital



BAD Article 4.Liabilities(9)



 




030


Unpaid capital which has been called up



BAD Article 4.Liabilities(9)



 




040



Share premium




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



 






050



Equity instruments issued other than capital




Annex V.Part 2.15-16



 




060


Equity component of compound financial instruments



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



 




070


Other equity instruments issued



Annex V.Part 2.16



 




080



Other equity




Annex V.Part 2.17



 




190



Retained earnings




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



 






200



Revaluation reserves




BAD Article 4.Liabilities(12)



 




201


Tangible assets



4th Directive Article 33(1)(c)



 




202


Equity instruments



4th Directive Article 33(1)(c)



 




203


Debt securities



4th Directive Article 33(1)(c)



 




204


Other



4th Directive Article 33(1)(c)



 






205



Fair value reserves




4th Directive Article 42a(1)



 




206


Hedge of net investments in foreign operations



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



 




207


Hedging derivatives — cash flow hedges



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



 




208


Hedging derivatives — other hedges



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



 




209


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



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



 






210



Other reserves




BAD Article 4 Liabilities(11)-(13)



 




215


Funds for general banking risks [if presented within equity]



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



 




220


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



4th Directive Article 59.4; Annex V.Part 2.19



 




230


Other



Annex V.Part 2.19



 




235



First consolidation differences




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



 




240



(-) Treasury shares




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



 




250



Profit or loss attributable to owners of the parent




BAD Article 4.Liabilities(14)



 




260



(-) Interim dividends




CRR Article 26(2b)



 






270



Minority interests [Non-controlling interests]




Article 21 of the 7th Directive



 




280


Accumulated Other Comprehensive Income



Article 4(1)(100) of the CRR



 




290


Other items


 


 




300



TOTAL EQUITY



 


 




310



TOTAL EQUITY AND TOTAL LIABILITIES




BAD Article 4.Liabilities



 




2.   Statement of profit or loss









 




References National GAAP based on BAD





Current period





010




010



Interest income




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



 




090



(Interest expenses)




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



 




160



Dividend income




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



 




200



Fee and commission income




BAD Article 27.Vertical layout(4)



 




210



(Fee and commission expenses)




BAD Article 27.Vertical layout(5)



 




220



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




BAD Article 27.Vertical layout(6)



 




285



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




BAD Article 27.Vertical layout(6)



 




295



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




BAD Article 27.Vertical layout(6)



 




300



Gains or (-) losses from hedge accounting, net




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



 




310



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




BAD Article 39



 




320



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




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



 




330



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



 


 




340



Other operating income




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



 




350



(Other operating expenses)




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



 




355



TOTAL OPERATING INCOME, NET



 


 






360



(Administrative expenses)




BAD Article 27.Vertical layout(8)



 




370


(Staff expenses)



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



 




380


(Other administrative expenses)



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



 






390



(Depreciation)



 


 




400


(Property, Plant and Equipment)



BAD Article 27.Vertical layout(9)



 




410


(Investment Properties)



BAD Article 27.Vertical layout(9)



 




415


(Goodwill)



BAD Article 27.Vertical layout(9)



 




420


(Other intangible assets)



BAD Article 27.Vertical layout(9)



 






430



(Provisions or (-) reversal of provisions)



 


 




440


(Commitments and guarantees given)



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



 




450


(Other provisions)


 


 




455



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




BAD Article 38.2



 




460



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




BAD Article 35-37



 




510



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




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



 






520



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



 


 




530


(Property, plant and equipment)



BAD Article 27.Vertical layout(9)



 




540


(Investment properties)



BAD Article 27.Vertical layout(9)



 




550


(Goodwill)



BAD Article 27.Vertical layout(9)



 




560


(Other intangible assets)



BAD Article 27.Vertical layout(9)



 




570


(Other)


 


 




580



Negative goodwill recognised in profit or loss




7th Directive Article 31



 




590



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




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



 




610



PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS



 


 




620



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




BAD Article 27.Vertical layout(15)



 






630



PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS




BAD Article 27.Vertical layout(16)



 






632



Extraordinary profit or (-) loss after tax




BAD Article 27.Vertical layout(21)



 




633


Extraordinary profit or loss before tax



BAD Article 27.Vertical layout(19)



 




634


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



BAD Article 27.Vertical layout(20)



 






670



PROFIT OR (-) LOSS FOR THE YEAR




BAD Article 27.Vertical layout(23)



 




680


Attributable to minority interest [non-controlling interests]


 


 




690


Attributable to owners of the parent


 


 




5.   Breakdown of loans and advances by product















 


 




References National GAAP based on BAD





Central banks




General government




Credit institutions




Other financial corporations




Non-financial corporations




Households






Annex V.Part 1.35(a)




Annex V.Part 1.35(b)




Annex V.Part 1.35(c)




Annex V.Part 1.35(d)




Annex V.Part 1.35(e)




Annex V.Part 1.35(f)





010


020


030


040


050


060





By product



010



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




Annex V.Part 2.41(a)



 


 


 


 


 


 




020



Credit card debt




Annex V.Part 2.41(b)



 


 


 


 


 


 




030



Trade receivables




Annex V.Part 2.41(c)



 


 


 


 


 


 




040



Finance leases




Annex V.Part 2.41(d)



 


 


 


 


 


 




050



Reverse repurchase loans




Annex V.Part 2.41(e)



 


 


 


 


 


 




060



Other term loans




Annex V.Part 2.41(f)



 


 


 


 


 


 




070



Advances that are not loans




Annex V.Part 2.41(g)



 


 


 


 


 


 




080



LOANS AND ADVANCES




Annex V.Part 1.24, 27



 


 


 


 


 


 





By collateral



090


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



Annex V.Part 2.41(h)



 


 


 


 


 


 




100


of which: other collateralised loans



Annex V.Part 2.41(i)



 


 


 


 


 


 





By purpose



110


of which: credit for consumption



Annex V.Part 2.41(j)



 


 


 


 


 


 




120


of which: lending for house purchases



Annex V.Part 2.41(k)



 


 


 


 


 


 





By subordination



130


of which: project finance loans



Annex V.Part 2.41(l)



 


 


 


 


 


 




8.   Breakdown of financial liabilities

8.1   Breakdown of financial liabilities by product and by counterparty sector














 




References National GAAP based on BAD




 



Carrying amount




Accumulated changes in fair value due to credit risk




Amount contractually required to pay at maturity






Trading




At a cost-based method




Hedge accounting






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




4th Directive Article 42a(3)




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




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




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





034


035


037


040


050




010



Derivatives




CRR Annex II




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



 


 


 


 


 






020



Short positions



 



IAS 39 AG 15(b)



 


 


 


 


 




030


Equity instruments



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




IAS 32.11



 


 


 


 


 




040


Debt securities



Annex V.Part 1.24, 26




Annex V.Part 1.24, 26



 


 


 


 


 






050



Deposits




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




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



 


 


 


 


 






060


Central banks



Annex V.Part 1.35(a)




Annex V.Part 1.35(a)



 


 


 


 


 




070



Current accounts/overnight deposits




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




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



 


 


 


 


 




080



Deposits with agreed maturity




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




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



 


 


 


 


 




090



Deposits redeemable at notice




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




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



 


 


 


 


 




100



Repurchase agreements




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




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



 


 


 


 


 






110


General government



Annex V.Part 1.35(b)




Annex V.Part 1.35(b)



 


 


 


 


 




120



Current accounts/overnight deposits




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




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



 


 


 


 


 




130



Deposits with agreed maturity




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




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



 


 


 


 


 




140



Deposits redeemable at notice




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




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



 


 


 


 


 




150



Repurchase agreements




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




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



 


 


 


 


 






160


Credit institutions



Annex V.Part 1.35(c)




Annex V.Part 1.35(c)



 


 


 


 


 




170



Current accounts/overnight deposits




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




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



 


 


 


 


 




180



Deposits with agreed maturity




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




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



 


 


 


 


 




190



Deposits redeemable at notice




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




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



 


 


 


 


 




200



Repurchase agreements




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




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



 


 


 


 


 






210


Other financial corporations



Annex V.Part 1.35(d)




Annex V.Part 1.35(d)



 


 


 


 


 




220



Current accounts/overnight deposits




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




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



 


 


 


 


 




230



Deposits with agreed maturity




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




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



 


 


 


 


 




240



Deposits redeemable at notice




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




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



 


 


 


 


 




250



Repurchase agreements




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




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



 


 


 


 


 






260


Non-financial corporations



Annex V.Part 1.35(e)




Annex V.Part 1.35(e)



 


 


 


 


 




270



Current accounts/overnight deposits




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




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



 


 


 


 


 




280



Deposits with agreed maturity




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




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



 


 


 


 


 




290



Deposits redeemable at notice




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




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



 


 


 


 


 




300



Repurchase agreements




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




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



 


 


 


 


 






310


Households



Annex V.Part 1.35(f)




Annex V.Part 1.35(f)



 


 


 


 


 




320



Current accounts/overnight deposits




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




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



 


 


 


 


 




330



Deposits with agreed maturity




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




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



 


 


 


 


 




340



Deposits redeemable at notice




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




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



 


 


 


 


 




350



Repurchase agreements




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




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



 


 


 


 


 






360



Debt securities issued




Annex V.Part 1.31; Annex V.Part 2.52




Annex V.Part 1.31; Annex V.Part 2.52



 


 


 


 


 




370


Certificates of deposits



Annex V.Part 2.52(a)




Annex V.Part 2.52(a)



 


 


 


 


 




380


Asset-backed securities



Article 4(1)(61) of the CRR




Article 4(1)(61) of the CRR



 


 


 


 


 




390


Covered bonds



Article 129(1) of the CRR




Article 129(1) of the CRR



 


 


 


 


 




400


Hybrid contracts



Annex V.Part 2.52(d)




IAS 39.10-11, AG27, AG29; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 9; Annex V.Part 2.52(d)



 


 


 


 


 






410


Other debt securities issued



Annex V.Part 2.52(e)




Annex V.Part 2.52(e)



 


 


 


 


 




420



Convertible compound financial instruments



 



IAS 32.AG 31



 


 


 


 


 




430



Non-convertible



 


 


 


 


 


 


 




440



Other financial liabilities




Annex V.Part 1.32-34




Annex V.Part 1.32-34



 


 


 


 


 




450



FINANCIAL LIABILITIES



 


 


 


 


 


 


 




8.2   Subordinated financial liabilities











 




References National GAAP




 



Carrying amount






At amortised cost




At a cost-based method






4th Directive Article 42a(3), (5a); IAS 39.47




4th Directive Article 42a(3)





020


030




010



Deposits




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




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



 


 




020



Debt securities issued




Annex V.Part 1.31




Annex V.Part 1.31



 


 




030



SUBORDINATED FINANCIAL LIABILITIES




Annex V.Part 2.53-54




Annex V.Part 2.53-54



 


 




10.   Derivatives — Trading














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





References National GAAP based on BAD




 



Mark-to-market [Mark-to-Model] value




Notional amount






Positive value. Trading




Negative value. Trading




Total Trading




of which: sold






CRR Article 105




CRR Article 105




Annex V.Part 2.70-71




Annex V.Part 2.72





022


025


030


040






010



Interest rate




Annex V.Part 2.67(a)




Annex V.Part 2.67(a)



 


 


 


 






020


of which: economic hedges



Annex V.Part 2.74




Annex V.Part 2.74



 


 


 


 




030


OTC options


 


 


 


 


 


 




040


OTC other


 


 


 


 


 


 




050


Organised market options


 


 


 


 


 


 




060


Organised market other


 


 


 


 


 


 






070



Equity




Annex V.Part 2.67(b)




Annex V.Part 2.67(b)



 


 


 


 






080


of which: economic hedges



Annex V.Part 2.74




Annex V.Part 2.74



 


 


 


 




090


OTC options


 


 


 


 


 


 




100


OTC other


 


 


 


 


 


 




110


Organised market options


 


 


 


 


 


 




120


Organised market other


 


 


 


 


 


 






130



Foreign exchange and gold




Annex V.Part 2.67(c)




Annex V.Part 2.67(c)



 


 


 


 






140


of which: economic hedges



Annex V.Part 2.74




Annex V.Part 2.74



 


 


 


 




150


OTC options


 


 


 


 


 


 




160


OTC other


 


 


 


 


 


 




170


Organised market options


 


 


 


 


 


 




180


Organised market other


 


 


 


 


 


 






190



Credit




Annex V.Part 2.67(d)




Annex V.Part 2.67(d)



 


 


 


 






200


of which: economic hedges



Annex V.Part 2.74




Annex V.Part 2.74



 


 


 


 




210


Credit default swap


 


 


 


 


 


 




220


Credit spread option


 


 


 


 


 


 




230


Total return swap


 


 


 


 


 


 




240


Other


 


 


 


 


 


 






250



Commodity




Annex V.Part 2.67(e)




Annex V.Part 2.67(e)



 


 


 


 




260


of which: economic hedges



Annex V.Part 2.74




Annex V.Part 2.74



 


 


 


 






270



Other




Annex V.Part 2.67(f)




Annex V.Part 2.67(f)



 


 


 


 




280


of which: economic hedges



Annex V.Part 2.74




Annex V.Part 2.74



 


 


 


 






290



DERIVATIVES




CRR Annex II; Annex V.Part 1.15




IAS 39.9



 


 


 


 




300


of which: OTC — credit institutions



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




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



 


 


 


 




310


of which: OTC — other financial corporations



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




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



 


 


 


 




320


of which: OTC — rest



Annex V.Part 2.75(c)




Annex V.Part 2.75(c)



 


 


 


 




11.   Derivatives — Hedge accounting

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











By product or by type of market





References National GAAP based on BAD





Notional amount






Total Hedging




of which: sold






Annex V.Part 2.70, 71




Annex V.Part 2.72





010


020






010



Interest rate




Annex V.Part 2.67(a)



 


 




020


OTC options


 


 


 




030


OTC other


 


 


 




040


Organised market options


 


 


 




050


Organised market other


 


 


 






060



Equity




Annex V.Part 2.67(b)



 


 




070


OTC options


 


 


 




080


OTC other


 


 


 




090


Organised market options


 


 


 




100


Organised market other


 


 


 






110



Foreign exchange and gold




Annex V.Part 2.67(c)



 


 




120


OTC options


 


 


 




130


OTC other


 


 


 




140


Organised market options


 


 


 




150


Organised market other


 


 


 






160



Credit




Annex V.Part 2.67(d)



 


 




170


Credit default swap


 


 


 




180


Credit spread option


 


 


 




190


Total return swap


 


 


 




200


Other


 


 


 




210



Commodity




Annex V.Part 2.67(e)



 


 




220



Other




Annex V.Part 2.67(f)



 


 






230



DERIVATIVES-HEDGE ACCOUNTING



 


 


 




240


of which: OTC — credit institutions



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



 


 




250


of which: OTC — other financial corporations



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



 


 




260


of which: OTC — rest



Annex V.Part 2.75(c)



 


 




18.   Information on performing and non-performing exposures






























 




References National GAAP based on BAD




 



Gross carrying amount




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




Collateral received and financial guarantees received





 



Performing




Non-performing



 



on performing exposures




on non-performing exposures





 


Not past due or Past due <= 30 days


Past due > 30 days <= 60 days


Past due > 60 days <= 90 days


 


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


Past due > 90 days <= 180 days


Past due > 180 days <= 1 year


Past due > 1 year


Of which: defaulted


Of which: impaired


 


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


Past due > 90 days <= 180 days


Past due > 180 days <= 1 year


Past due > 1 year


Collateral received on non-performing exposues


Financial guarantees received on non-performing exposures




010


020


030


040


050


060


070


080


090


100


110


120


130


140


150


160


170


180


190


200


210





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




Annex V. Part 2. 145-162




Annex V. Part 2. 158




Annex V. Part 2. 158




Annex V. Part 2. 158




Annex V. Part 2. 145-162




Annex V. Part 2. 159




Annex V. Part 2. 159




Annex V. Part 2. 159




Annex V. Part 2. 159




CRR Article 178; Annex V. Part 2.61




Article 4(1)(95) of the CRR




Annex V. Part 2. 46




Annex V. Part 2. 161




Annex V. Part 2. 161




Annex V. Part 2. 159,161




Annex V. Part 2. 159,161




Annex V. Part 2. 159,161




Annex V. Part 2. 159,161




Annex V. Part 2. 162




Annex V. Part 2. 162







010



Debt securities




Annex V.Part 1.24, 26




Annex V.Part 1.24, 26



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




020


Central banks



Annex V.Part 1.35(a)




Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




030


General government



Annex V.Part 1.35(b)




Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




040


Credit institutions



Annex V.Part 1.35(c)




Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




050


Other financial corporations



Annex V.Part 1.35(d)




Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




060


Non-financial corporations



Annex V.Part 1.35(e)




Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






070



Loans and advances




Annex V.Part 1.24, 27




Annex V.Part 1.24, 27



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




080


Central banks



Annex V.Part 1.35(a)




Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




090


General government



Annex V.Part 1.35(b)




Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




100


Credit institutions



Annex V.Part 1.35(c)




Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




110


Other financial corporations



Annex V.Part 1.35(d)




Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




120


Non-financial corporations



Annex V.Part 1.35(e)




Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




130


Of which: Small and Medium-sized Enterprises



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




SME Article 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




140


Of which: Commercial real estate


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




150


Households



Annex V.Part 1.35(f)




Annex V.Part 1.35(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




160


Of which: Residential mortgage loans


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




170


Of which: Credit for consumption


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






180



DEBT INSTRUMENTS AT AMORTISED COST




Annex V. Part I. 13 (d)(e); 14 (d)(e)




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






190



Debt securities




Annex V.Part 1.24, 26




Annex V.Part 1.24, 26



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




200


Central banks



Annex V.Part 1.35(a)




Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




210


General government



Annex V.Part 1.35(b)




Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




220


Credit institutions



Annex V.Part 1.35(c)




Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




230


Other financial corporations



Annex V.Part 1.35(d)




Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




240


Non-financial corporations



Annex V.Part 1.35(e)




Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






250



Loans and advances




Annex V.Part 1.24, 27




Annex V.Part 1.24, 27



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




260


Central banks



Annex V.Part 1.35(a)




Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




270


General government



Annex V.Part 1.35(b)




Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




280


Credit institutions



Annex V.Part 1.35(c)




Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




290


Other financial corporations



Annex V.Part 1.35(d)




Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




300


Non-financial corporations



Annex V.Part 1.35(e)




Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




310


Households



Annex V.Part 1.35(f)




Annex V.Part 1.35(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




320



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




Annex V. Part I. 13 (b)(c); 14 (b)(c)




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






330



DEBT INSTRUMENTS other than HFT




Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e)




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






340



Loan commitments given




CRR Annex I; Annex V.Part 2.56-57




IAS 39.2 (h), 4 (a) ( c), Basis for Conclusions (hereinafter ‘BC’) 15; CRR Annex I; Annex V.Part 2.56-57



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




350


Central banks



Annex V.Part 1.35(a)




Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




360


General government



Annex V.Part 1.35(b)




Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




370


Credit institutions



Annex V.Part 1.35(c)




Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




380


Other financial corporations



Annex V.Part 1.35(d)




Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




390


Non-financial corporations



Annex V.Part 1.35(e)




Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




400


Households



Annex V.Part 1.35(f)




Annex V.Part 1.35(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






410



Financial guarantees given




CRR Annex I; Annex V.Part 2.56,58




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




420


Central banks



Annex V.Part 1.35(a)




Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




430


General government



Annex V.Part 1.35(b)




Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




440


Credit institutions



Annex V.Part 1.35(c)




Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




450


Other financial corporations



Annex V.Part 1.35(d)




Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




460


Non-financial corporations



Annex V.Part 1.35(e)




Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




470


Households



Annex V.Part 1.35(f)




Annex V.Part 1.35(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






480



Other Commitments given




CRR Annex I; Annex V.Part 2.56, 59




CRR Annex I; Annex V.Part 2.56, 59



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




490


Central banks



Annex V.Part 1.35(a)




Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




500


General government



Annex V.Part 1.35(b)




Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




510


Credit institutions



Annex V.Part 1.35(c)




Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




520


Other financial corporations



Annex V.Part 1.35(d)




Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




530


Non-financial corporations



Annex V.Part 1.35(e)




Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




540


Households



Annex V.Part 1.35(f)




Annex V.Part 1.35(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




550



OFF-BALANCE SHEET EXPOSURES




Annex V.Part 2.55




Annex V.Part 2.55



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




19.   Information on forborne exposures



























 




References National GAAP based on BAD




 



Gross carrying amount of exposures with forbearance measures




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




Collateral received and financial guarantees received





 



Performing exposures with forbearance measures




Non-performing exposures with forbearance measures



 



on perfoming exposures with forbearance measures




on non-performing exposures with forbearance measures





 


Instruments with modifications in their terms and conditions


Refinancing


of which: Performing forborne exposures under probation


 


Instruments with modifications in their terms and conditions


Refinancing


of which: Defaulted


of which: Impaired


of which: Forbearance of non-performing exposures


 


Instruments with modifications in their terms and conditions


Refinancing


Collateral received on exposures with forbearance measures


Financial guarantees received on exposures with forbearance measures




010


020


030


040


050


060


070


080


090


100


110


120


130


140


150


160


170


180





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




Annex V. Part 2. 145-162




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




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




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




Annex V. Part 2. 145-162




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




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




CRR Article 178; Annex V. Part 2.61




Article 4(1)(95) of the CRR




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




Annex V. Part 2. 46, 183




Annex V. Part 2. 145-183




Annex V. Part 2. 145-183




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




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




Annex V. Part 2. 162




Annex V. Part 2. 162







010



Debt securities




Annex V.Part 1.24, 26




Annex V.Part 1.24, 26



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




020


Central banks



Annex V.Part 1.35(a)




Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




030


General government



Annex V.Part 1.35(b)




Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




040


Credit institutions



Annex V.Part 1.35(c)




Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




050


Other financial corporations



Annex V.Part 1.35(d)




Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




060


Non-financial corporations



Annex V.Part 1.35(e)




Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






070



Loans and advances




Annex V.Part 1.24, 27




Annex V.Part 1.24, 27



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




080


Central banks



Annex V.Part 1.35(a)




Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




090


General government



Annex V.Part 1.35(b)




Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




100


Credit institutions



Annex V.Part 1.35(c)




Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




110


Other financial corporations



Annex V.Part 1.35(d)




Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




120


Non-financial corporations



Annex V.Part 1.35(e)




Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




130


Of which: Small and Medium-sized Enterprises



SME Article 1 2(a)




SME Article 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




140


Of which: Commercial real estate


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




150


Households



Annex V.Part 1.35(f)




Annex V.Part 1.35(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




160


Of which: Residential mortgage loans


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




170


Of which: Credit for consumption


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






180



DEBT INSTRUMENTS AT AMORTISED COST




Annex V. Part I. 13 (d)(e); 14 (d)(e)




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






190



Debt securities




Annex V.Part 1.24, 26




Annex V.Part 1.24, 26



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




200


Central banks



Annex V.Part 1.35(a)




Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




210


General government



Annex V.Part 1.35(b)




Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




220


Credit institutions



Annex V.Part 1.35(c)




Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




230


Other financial corporations



Annex V.Part 1.35(d)




Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




240


Non-financial corporations



Annex V.Part 1.35(e)




Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 






250



Loans and advances




Annex V.Part 1.24, 27




Annex V.Part 1.24, 27



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




260


Central banks



Annex V.Part 1.35(a)




Annex V.Part 1.35(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




270


General government



Annex V.Part 1.35(b)




Annex V.Part 1.35(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




280


Credit institutions



Annex V.Part 1.35(c)




Annex V.Part 1.35(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




290


Other financial corporations



Annex V.Part 1.35(d)




Annex V.Part 1.35(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




300


Non-financial corporations



Annex V.Part 1.35(e)




Annex V.Part 1.35(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




310


Households



Annex V.Part 1.35(f)




Annex V.Part 1.35(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




320



DEBT INSTRUMENTS AT FAIR VALUE other than HFT




Annex V. Part I. 13 (b)(c); 14 (b)(c)




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




330



DEBT INSTRUMENTS other than HFT




Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e)




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




340



Loan commitments given




CRR Annex I; Annex V.Part 2.56-57




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