Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)
Date: 2017-06-29
Institutions: Directorate-General for Financial Stability, Financial Services and Capital Markets Union, European Commission
Subjects: accounting, credit institution, disclosure of information, financial control, financial legislation, financial situation, international standard, investment company, standardised accounting system, technical standard




L_2017213EN.01000101.xml










17.8.2017   


EN


Official Journal of the European Union


L 213/1








            COMMISSION IMPLEMENTING REGULATION (EU) 2017/1443
of 29 June 2017
         
amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council
(Text with EEA relevance)


THE EUROPEAN COMMISSION,

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


Having regard to Regulation (EU) No 575/2013 of 26 June 2013 of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (1) and in particular the fourth subparagraph of Article 99(5), the fourth subparagraph of Article 99(6), the third subparagraph of Article 101(4) and the third subparagraph of Article 394(4) thereof,

Whereas:







(1)


Commission Implementing Regulation (EU) No 680/2014 (2) specifies the modalities according to which institutions are required to report information relevant to their compliance with Regulation (EU) No 575/2013. Article 99(5) of Regulation (EU) No 575/2013 mandates the European Banking Authority (EBA) to draft implementing technical standards to specify uniform formats for the reporting of financial information by institutions subject to Article 4 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council (3) and credit institutions other than those referred to in that Article 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. Article 99(6) of Regulation (EU) No 575/2013 also mandates the EBA to draft implementing technical standards to specify uniform formats for the reporting of financial information by institutions subject to accounting frameworks based on Council Directive 86/635/EEC (4) to which the competent authorities may extend the reporting requirements. Each of these provisions relate to aspects of the framework for supervisory reporting in the Union which need to be aligned with newly applicable international standards.












(2)


International Accounting Standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 are based on International Financial Reporting Standards (IFRS) developed by the International Accounting Standards Board (IASB).












(3)


In July 2014, the IASB issued IFRS 9 Financial Instruments (‘IFRS 9’) as the new standard for the accounting of financial instruments, with the view to its international application from 1 January 2018. IFRS 9 was adopted in the Union on 22 November 2016 by means of Commission Regulation (EU) 2016/2067 (5).












(4)


IFRS 9 fundamentally changes the accounting for financial instruments for institutions that are subject to Article 99(2) of Regulation (EU) No 575/2013. IFRS 9 includes a logical model for classification and measurement, a single, forward-looking ‘expected loss’ impairment model and a substantially-reformed approach to hedge accounting. Therefore reporting by institutions should be amended accordingly.












(5)


Further, it is necessary to update the templates and instructions related to the reporting of the gross carrying amount of financial assets measured at fair value through profit and loss. This is because of the need to clarify the definition of ‘gross carrying amount’ for credit risk monitoring, to increase the data quality of the information reported and to reduce reporting burden.












(6)


It is also necessary to update the templates and instructions for institutions that are subject to accounting frameworks based on Directive 86/635/EEC, to ensure that reported financial information remains relevant and aligned between all institutions and to address information gaps related to specific national accounting frameworks previously not fully reflected in the templates.












(7)


Given the intrinsic link of financial reporting with the applicable accounting standards, it is necessary that the date of application of this Regulation coincides with the date of application of the IFRS 9. For the same reason, it is also necessary that, for those institutions applying an accounting year that is different from the calendar year, the date of application of this Regulation coincides with the date of application of the IFRS 9, which is that date of the calendar year at which the financial year begins for those institutions.












(8)


This Regulation is based on the draft implementing technical standards submitted by the European Banking Authority (EBA) to the Commission.












(9)


The European Banking Authority has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (6).












(10)


Implementing Regulation (EU) No 680/2014 should be amended accordingly,





HAS ADOPTED THIS REGULATION:



Article 1
Implementing Regulation (EU) No 680/2014 is amended as follows:






(a)


Annex III to Implementing Regulation (EU) No 680/2014 is replaced by the text set out in Annex I to this Regulation.










(b)


Annex IV to Implementing Regulation (EU) No 680/2014 is replaced by the text set out in Annex II to this Regulation.










(c)


Annex V to Implementing Regulation (EU) No 680/2014 is replaced by the text set out in Annex III to this Regulation.






Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2018.
With regard to the following institutions, where those institutions apply an accounting year that is different from the calendar year, Annexes I and III to this Regulation shall apply from the beginning of the accounting year commencing after 1 January 2018:






(a)


institutions subject to Article 4 of Regulation (EC) No 1606/2002;










(b)


credit institutions other than those referred to in Article 4 of Regulation (EC) No 1606/2002 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 that Regulation;










(c)


credit institutions applying international accounting standards as applicable under Regulation (EC) No 1606/2002 for the reporting of own funds on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013.








This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 29 June 2017.


For the Commission


The President

Jean-Claude JUNCKER
            





(1)  
            OJ L 176, 27.6.2013, p. 1.

(2)  Commission Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 (OJ L 191, 28.6.2014, p. 1).

(3)  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).

(4)  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).

(5)  Commission Regulation (EU) 2016/2067 of 22 November 2016 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9 (OJ L 323, 29.11.2016, p. 1).

(6)  Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12).




ANNEX I




                     ‘ANNEX III

REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS









FINREP TEMPLATES FOR IFRS






TEMPLATE NUMBER




TEMPLATE CODE




NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE







 


 



PART 1 [QUARTERLY FREQUENCY]




 


Balance Sheet Statement [Statement of Financial Position]






1.1


F 01.01


Balance Sheet Statement: assets




1.2


F 01.02


Balance Sheet Statement: liabilities




1.3


F 01.03


Balance Sheet Statement: equity




2


F 02.00



Statement of profit or loss





3


F 03.00



Statement of comprehensive income




 


Breakdown of financial assets by instrument and by counterparty sector






4.1


F 04.01


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




4.2.1


F 04.02.1


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




4.2.2


F 04.02.2


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




4.3.1


F 04.03.1


Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income




4.4.1


F 04.04.1


Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost




4.5


F 04.05


Subordinated financial assets




5.1


F 05.01



Breakdown of non-trading Loans and advances by product





6.1


F 06.01



Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes





 


F 07.00



Financial assets subject to impairment that are past due





7.1


F 07.01


Financial assets subject to impairment that are past due



 


Breakdown of financial liabilities






8.1


F 08.01


Breakdown of financial liabilities by product and by counterparty sector




8.2


F 08.02


Subordinated financial liabilities



 


Loan commitments, financial guarantees and other commitments






9.1.1


F 09.01.1


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




9.2


F 09.02


Loan commitments, financial guarantees and other commitments received




10


F 10.00



Derivatives - Trading and economic hedges




 


Hedge accounting






11.1


F 11.01


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




11.3


F 11.03


Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge




11.4


F 11.04


Hedged items in fair value hedges



 


Movements in allowances and provisions for credit losses






12.1


F 12.01


Movements in allowances and provisions for credit losses




12.2


F 12.02


Transfers between impairment stages (gross basis presentation)



 


Collateral and guarantees received






13.1


F 13.01


Breakdown of collateral and guarantees by loans and advances other than held for trading




13.2


F 13.02


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




13.3


F 13.03


Collateral obtained by taking possession [tangible assets] accumulated




14


F 14.00



Fair value hierarchy: financial instruments at fair value





15


F 15.00



Derecognition and financial liabilities associated with transferred financial assets




 


Breakdown of selected statement of profit or loss items






16.1


F 16.01


Interest income and expenses by instrument and counterparty sector




16.2


F 16.02


Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument




16.3


F 16.03


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




16.4


F 16.04


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




16.4.1


F 16.04.1


Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument




16.5


F 16.05


Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument




16.6


F 16.06


Gains or losses from hedge accounting




16.7


F 16.07


Impairment on non-financial assets



 


Reconciliation between accounting and CRR scope of consolidation: Balance Sheet






17.1


F 17.01


Reconciliation between accounting and CRR scope of consolidation: Assets




17.2


F 17.02


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




17.3


F 17.03


Reconciliation between accounting and CRR scope of consolidation: Liabilities




18


F 18.00



Performing and non-performing exposures





19


F 19.00



Forborne exposures







 


 



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




 


Geographical breakdown






20.1


F 20.01


Geographical breakdown of assets by location of the activities




20.2


F 20.02


Geographical breakdown of liabilities by location of the activities




20.3


F 20.03


Geographical breakdown of main statement of profit or loss items by location of the activities




20.4


F 20.04


Geographical breakdown of assets by residence of the counterparty




20.5


F 20.05


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




20.6


F 20.06


Geographical breakdown of liabilities by residence of the counterparty




20.7.1


F 20.07.1


Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes




21


F 21.00



Tangible and intangible assets: assets subject to operating lease




 


Asset management, custody and other service functions






22.1


F 22.01


Fee and commission income and expenses by activity




22.2


F 22.02


Assets involved in the services provided






 


 



PART 3 [SEMI-ANNUAL]




 


Off-balance sheet activities: interests in unconsolidated structured entities






30.1


F 30.01


Interests in unconsolidated structured entities




30.2


F 30.02


Breakdown of interests in unconsolidated structured entities by nature of the activities



 


Related parties






31.1


F 31.01


Related parties: amounts payable to and amounts receivable from




31.2


F 31.02


Related parties: expenses and income generated by transactions with






 


 



PART 4 [ANNUAL]




 


Group structure






40.1


F 40.1


Group structure: "entity-by-entity"




40.2


F 40.02


Group structure: "instrument-by-instrument"



 


Fair value






41.1


F 41.01


Fair value hierarchy: financial instruments at amortised cost




41.2


F 41.02


Use of the Fair Value Option




42


F 42.00



Tangible and intangible assets: carrying amount by measurement method





43


F 43.00



Provisions




 


Defined benefit plans and employee benefits






44.1


F 44.01


Components of net defined benefit plan assets and liabilities




44.2


F 44.02


Movements in defined benefit plan obligations




44.3


F 44.03


Memo items [related to staff expenses]



 


Breakdown of selected items of statement of profit or loss






45.1


F 45.01


Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio




45.2


F 45.02


Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates




45.3


F 45.03


Other operating income and expenses




46


F 46.00



Statement of changes in equity





1.   Balance Sheet Statement [Statement of Financial Position]

1.1   Assets










 




References




Breakdown in table



Carrying amount






Annex V.Part 1.27





010




010



Cash, cash balances at central banks and other demand deposits




IAS 1.54 (i)



 


 




020


Cash on hand



Annex V.Part 2.1



 


 




030


Cash balances at central banks



Annex V.Part 2.2



 


 




040


Other demand deposits



Annex V.Part 2.3



5


 




050



Financial assets held for trading




IFRS 9.Appendix A



 


 




060


Derivatives



IFRS 9.Appendix A



10


 




070


Equity instruments



IAS 32.11



4


 




080


Debt securities



Annex V.Part 1.31



4


 




090


Loans and advances



Annex V.Part 1.32



4


 




096



Non-trading financial assets mandatorily at fair value through profit or loss




IFRS 7.8(a)(ii); IFRS 9.4.1.4



4


 




097


Equity instruments



IAS 32.11



4


 




098


Debt securities



Annex V.Part 1.31



4


 




099


Loans and advances



Annex V.Part 1.32



4


 




100



Financial assets designated at fair value through profit or loss




IFRS 7.8(a)(i); IFRS 9.4.1.5



4


 




120


Debt securities



Annex V.Part 1.31



4


 




130


Loans and advances



Annex V.Part 1.32



4


 




141



Financial assets at fair value through other comprehensive income




IFRS 7.8(h); IFRS 9.4.1.2A



4


 




142


Equity instruments



IAS 32.11



4


 




143


Debt securities



Annex V.Part 1.31



4


 




144


Loans and advances



Annex V.Part 1.32



4


 




181



Financial assets at amortised cost




IFRS 7.8(f); IFRS 9.4.1.2



4


 




182


Debt securities



Annex V.Part 1.31



4


 




183


Loans and advances



Annex V.Part 1.32



4


 




240



Derivatives – Hedge accounting




IFRS 9.6.2.1; Annex V.Part 1.22



11


 




250



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




IAS 39.89A(a); IFRS 9.6.5.8



 


 




260



Investments in subsidiaries, joint ventures and associates




IAS 1.54(e); Annex V.Part 1.21, Part 2.4



40


 




270



Tangible assets



 


 


 




280


Property, Plant and Equipment



IAS 16.6; IAS 1.54(a)



21, 42


 




290


Investment property



IAS 40.5; IAS 1.54(b)



21, 42


 




300



Intangible assets




IAS 1.54(c); CRR art 4(1)(115)



 


 




310


Goodwill



IFRS 3.B67(d); CRR art 4(1)(113)



 


 




320


Other intangible assets



IAS 38.8,118



21, 42


 




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 art 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 2.7



 


 




380



TOTAL ASSETS




IAS 1.9(a), IG 6



 


 




1.2   Liabilities










 




References





Breakdown in table




Carrying amount






Annex V.Part 1.27





010




010



Financial liabilities held for trading




IFRS 7.8 (e) (ii); IFRS 9.BA.6



8


 




020


Derivatives



IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)



10


 




030


Short positions



IFRS 9.BA7(b)



8


 




040


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



8


 




050


Debt securities issued



Annex V.Part 1.37



8


 




060


Other financial liabilities



Annex V.Part 1.38-41



8


 




070



Financial liabilities designated at fair value through profit or loss




IFRS 7.8 (e)(i); IFRS 9.4.2.2



8


 




080


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



8


 




090


Debt securities issued



Annex V.Part 1.37



8


 




100


Other financial liabilities



Annex V.Part 1.38-41



8


 




110



Financial liabilities measured at amortised cost




IFRS 7.8(g); IFRS 9.4.2.1



8


 




120


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



8


 




130


Debt securities issued



Annex V.Part 1.37



8


 




140


Other financial liabilities



Annex V.Part 1.38-41



8


 




150



Derivatives – Hedge accounting




IFRS 9.6.2.1; Annex V.Part 1.26



11


 




160



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




IAS 39.89A(b), IFRS 9.6.5.8



 


 




170



Provisions




IAS 37.10; IAS 1.54(l)



43


 




180


Pensions and other post employment defined benefit obligations



IAS 19.63; IAS 1.78(d); Annex V.Part 2.9



43


 




190


Other long term employee benefits



IAS 19.153; IAS 1.78(d); Annex V.Part 2.10



43


 




200


Restructuring



IAS 37.71, 84(a)



43


 




210


Pending legal issues and tax litigation



IAS 37.Appendix C. Examples 6 and 10



43


 




220


Commitments and guarantees given



IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11



9 12 43


 




230


Other provisions



IAS 37.14



43


 




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; CRR art 4(1)(108)



 


 




270



Share capital repayable on demand




IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12



 


 




280



Other liabilities




Annex V.Part 2.13



 


 




290



Liabilities included in disposal groups classified as held for sale




IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14



 


 




300



TOTAL LIABILITIES




IAS 1.9(b);IG 6



 


 




1.3   Equity










 




References





Breakdown in table




Carrying amount





010




010



Capital




IAS 1.54(r), BAD art 22



46


 




020


Paid up capital



IAS 1.78(e)



 


 




030


Unpaid capital which has been called up



Annex V.Part 2.14



 


 




040



Share premium




IAS 1.78(e); CRR art 4(1)(124)



46


 




050



Equity instruments issued other than capital




Annex V.Part 2.18-19



46


 




060


Equity component of compound financial instruments



IAS 32.28-29; Annex V.Part 2.18



 


 




070


Other equity instruments issued



Annex V.Part 2.19



 


 




080



Other equity




IFRS 2.10; Annex V.Part 2.20



 


 




090



Accumulated other comprehensive income




CRR art 4(1)(100)



46


 




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, IG6; IAS 19.120(c)



 


 




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.IG6; IAS 28.10



 


 




320



Fair value changes of equity instruments measured at fair value through other comprehensive income




IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21



 


 




330



Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income




IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22



 


 




340



Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]




IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22



 


 




350



Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]




IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57



 


 




360



Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk




IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23



 


 




128


Items that may be reclassified to profit or loss



IAS 1.82A(a) (ii)



 


 




130



Hedge of net investments in foreign operations [effective portion]




IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24



 


 




140



Foreign currency translation




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



 


 




150



Hedging derivatives. Cash flow hedges reserve [effective portion]




IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25



 


 




155



Fair value changes of debt instruments measured at fair value through other comprehensive income




IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26



 


 




165



Hedging instruments [not designated elements]




IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60



 


 




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.IG6; IAS 28.10



 


 




190



Retained earnings




CRR art 4(1)(123)



 


 




200



Revaluation reserves




IFRS 1.30, D5-D8; Annex V.Part 2.28



 


 




210



Other reserves




IAS 1.54; IAS 1.78(e)



 


 




220


Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method



IAS 28.11; Annex V.Part 2.29



 


 




230


Other



Annex V.Part 2.29



 


 




240



(-) Treasury shares




IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30



46


 




250



Profit or loss attributable to owners of the parent




IAS 1.81B (b)(ii)



2


 




260



(-) Interim dividends




IAS 32.35



 


 




270



Minority interests [Non-controlling interests]




IAS 1.54(q)



 


 




280


Accumulated Other Comprehensive Income



CRR art 4(1)(100)



46


 




290


Other items


 


46


 




300



TOTAL EQUITY




IAS 1.9(c), IG 6



46


 




310



TOTAL EQUITY AND TOTAL LIABILITIES




IAS 1.IG6



 


 




2.   Statement of profit or loss










 




References





Breakdown in table




Current period





010




010



Interest income




IAS 1.97; Annex V.Part 2.31



16


 




020


Financial assets held for trading



IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34



 


 




025


Non-trading financial assets mandatorily at fair value through profit or loss



IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1



 


 




030


Financial assets designated at fair value through profit or loss



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



 


 




041


Financial assets at fair value through other comprehensive income



IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A



 


 




051


Financial assets at amortised cost



IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2



 


 




070


Derivatives - Hedge accounting, interest rate risk



IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35



 


 




080


Other assets



Annex V.Part 2.36



 


 




085


Interest income on liabilities



IFRS 9.5.7.1, Annex V.Part 2.37



 


 




090



(Interest expenses)




IAS 1.97; Annex V.Part 2.31



16


 




100


(Financial liabilities held for trading)



IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34



 


 




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); IFRS 9.5.7.2



 


 




130


(Derivatives - Hedge accounting, interest rate risk)



IAS 39.9; Annex V.Part 2.35



 


 




140


(Other liabilities)



Annex V.Part 2.38



 


 




145


(Interest expense on assets)



IFRS 9.5.7.1, Annex V.Part 2.39



 


 




150



(Expenses on share capital repayable on demand)




IFRIC 2.11



 


 




160



Dividend income




Annex V.Part 2.40



31


 




170


Financial assets held for trading



IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40



 


 




175


Non-trading financial assets mandatorily at fair value through profit or loss



IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40



 


 




191


Financial assets at fair value through other comprehensive income



IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41



 


 




192


Investments in subsidiaries, joint ventures and associates accounted for using other than equity method



Annex V Part 2 .42



 


 




200



Fee and commission income




IFRS 7.20(c)



22


 




210



(Fee and commission expenses)




IFRS 7.20(c)



22


 




220



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




Annex V.Part 2.45



16


 




231


Financial assets at fair value through other comprehensive income



IFRS 9.4.12A; IFRS 9.5.7.10-11



 


 




241


Financial assets at amortised cost



IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2



 


 




260


Financial liabilities measured at amortised cost



IFRS 7.20(a)(v); IFRS 9.5.7.2



 


 




270


Other


 


 


 




280



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




IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46



16


 




287



Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net




IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46



 


 




290



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




IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44



16, 45


 




300



Gains or (-) losses from hedge accounting, net




Annex V.Part 2.47



16


 




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; Annex V. Part 2.48



45


 




340



Other operating income




Annex V.Part 2.314-316



45


 




350



(Other operating expenses)




Annex V.Part 2.314-316



45


 




355



TOTAL OPERATING INCOME, NET



 


 


 




360



(Administrative expenses)



 


 


 




370


(Staff expenses)



IAS 19.7; IAS 1.102, IG 6



44


 




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)



 


 




425



Modification gains or (-) losses, net




IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49



 


 




426


Financial assets at fair value through other comprehensive income



IFRS 7.35J



 


 




427


Financial assets at amortised cost



IFRS 7.35J



 


 




430



(Provisions or (-) reversal of provisions)




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



9 12 43


 




440


(Commitments and guarantees given)



IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50



 


 




450


(Other provisions)


 


 


 




460



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




IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53



12


 




481


(Financial assets at fair value through other comprehensive income)



IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8



12


 




491


(Financial assets at amortised cost)



IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8



12


 




510



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




IAS 28.40-43



16


 




520



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




IAS 36.126(a)(b)



16


 




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 accounted for using the equity method




Annex V.Part 2.54



 


 




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 2.55



 


 




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(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56



 


 




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 1.81A(a)



 


 




680


Attributable to minority interest [non-controlling interests]



IAS 1.81B (b)(i)



 


 




690


Attributable to owners of the parent



IAS 1.81B (b)(ii)



 


 




3.   Statement of comprehensive income









 




References





Current period





010




010



Profit or (-) loss for the year




IAS 1.7, IG6



 




020



Other comprehensive income




IAS 1.7, IG6



 




030



Items that will not be reclassified to profit or loss




IAS 1.82A(a)(i)



 




040


Tangible assets



IAS 1.7, IG6; IAS 16.39-40



 




050


Intangible assets



IAS 1.7; IAS 38.85-86



 




060


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



IAS 1.7, IG6; IAS 19.120(c)



 




070


Non-current assets and disposal groups held for sale



IFRS 5.38



 




080


Share of other recognised income and expense of entities accounted for using the equity method



IAS 1.IG6; IAS 28.10



 




081


Fair value changes of equity instruments measured at fair value through other comprehensive income



IAS 1.7(d)



 




083


Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net



IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57



 




084



Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]




IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57



 




085



Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]




IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57



 




086


Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk



IAS 1.7(f)



 




090


Income tax relating to items that will not be reclassified



IAS 1.91(b); Annex V.Part 2.66



 




100



Items that may be reclassified to profit or loss




IAS 1.82A(a)(ii)



 




110


Hedge of net investments in foreign operations [effective portion]



IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58



 




120



Valuation gains or (-) losses taken to equity




IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58



 




130



Transferred to profit or loss




IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59



 




140



Other reclassifications




Annex V.Part 2.65



 




150


Foreign currency translation



IAS 1.7, IG6; IAS 21.52(b)



 




160



Translation gains or (-) losses taken to equity




IAS 21.32, 38-47



 




170



Transferred to profit or loss




IAS 1.7, 92-95; IAS 21.48-49



 




180



Other reclassifications




Annex V.Part 2.65



 




190


Cash flow hedges [effective portion]



IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a);



 




200



Valuation gains or (-) losses taken to equity




IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a)



 




210



Transferred to profit or loss




IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59



 




220



Transferred to initial carrying amount of hedged items




IAS 1.IG6;IFRS 9.6.5.11(d)(i)



 




230



Other reclassifications




Annex V.Part 2.65



 




231


Hedging instruments [not designated elements]



IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60



 




232



Valuation gains or (-) losses taken to equity




IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c)



 




233



Transferred to profit or loss




IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61



 




234



Other reclassifications




Annex V.Part 2.65



 




241


Debt instruments at fair value through other comprehensive income



IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63



 




251



Valuation gains or (-) losses taken to equity




IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4



 




261



Transferred to profit or loss




IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64



 




270



Other reclassifications




IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65



 




280


Non-current assets and disposal groups held for sale



IFRS 5.38



 




290



Valuation gains or (-) losses taken to equity




IFRS 5.38



 




300



Transferred to profit or loss




IAS 1.7, 92-95; IFRS 5.38



 




310



Other reclassifications




IFRS 5.IG Example 12



 




320


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



IAS 1.IG6; IAS 28.10



 




330


Income tax relating to items that may be reclassified to profit or (-) loss



IAS 1.91(b), IG6; Annex V.Part 2.66



 




340



Total comprehensive income for the year




IAS 1.7, 81A(a), IG6



 




350


Attributable to minority interest [Non-controlling interest]



IAS 1.83(b)(i), IG6



 




360


Attributable to owners of the parent



IAS 1.83(b)(ii), IG6



 




4.   Breakdown of financial assets by instrument and by counterparty sector

4.1   Financial assets held for trading









 




References





Carrying amount






Annex V.Part 1.27





010




005



Derivatives



 


 




010



Equity instruments




IAS 32.11, Annex V.Part 1.44(b)



 




030


of which: credit institutions



Annex V.Part 1.42(c)



 




040


of which: other financial corporations



Annex V.Part 1.42(d)



 




050


of which: non-financial corporations



Annex V.Part 1.42(e)



 




060



Debt securities




Annex V.Part 1.31, 44(b)



 




070


Central banks



Annex V.Part 1.42(a)



 




080


General governments



Annex V.Part 1.42(b)



 




090


Credit institutions



Annex V.Part 1.42(c)



 




100


Other financial corporations



Annex V.Part 1.42(d)



 




110


Non-financial corporations



Annex V.Part 1.42(e)



 




120



Loans and advances




Annex V.Part 1.32, 44(a)



 




130


Central banks



Annex V.Part 1.42(a)



 




140


General governments



Annex V.Part 1.42(b)



 




150


Credit institutions



Annex V.Part 1.42(c)



 




160


Other financial corporations



Annex V.Part 1.42(d)



 




170


Non-financial corporations



Annex V.Part 1.42(e)



 




180


Households



Annex V.Part 1.42(f)



 




190



FINANCIAL ASSETS HELD FOR TRADING




IFRS 9.Appendix A



 




4.2.1   Non-trading financial assets mandatorily at fair value through profit or loss










 




References





Carrying amount




Accumulated negative changes in fair value due to credit risk on non-performing exposures






Annex V.Part 1.27




Annex V.Part 2.69





010


020




010



Equity instruments




IAS 32.11, Annex V.Part 1.44(b)



 


 




020


of which: credit institutions



Annex V.Part 1.42(c)



 


 




030


of which: other financial corporations



Annex V.Part 1.42(d)



 


 




040


of which: non-financial corporations



Annex V.Part 1.42(e)



 


 




050



Debt securities




Annex V.Part 1.31, 44(b)



 


 




060


Central banks



Annex V.Part 1.42(a)



 


 




070


General governments



Annex V.Part 1.42(b)



 


 




080


Credit institutions



Annex V.Part 1.42(c)



 


 




090


Other financial corporations



Annex V.Part 1.42(d)



 


 




100


Non-financial corporations



Annex V.Part 1.42(e)



 


 




110



Loans and advances




Annex V.Part 1.32, 44(a)



 


 




120


Central banks



Annex V.Part 1.42(a)



 


 




130


General governments



Annex V.Part 1.42(b)



 


 




140


Credit institutions



Annex V.Part 1.42(c)



 


 




150


Other financial corporations



Annex V.Part 1.42(d)



 


 




160


Non-financial corporations



Annex V.Part 1.42(e)



 


 




170


Households



Annex V.Part 1.42(f)



 


 




180



NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS




IFRS 7.8(a)(ii); IFRS 9.4.1.4



 


 




4.2.2   Financial assets designated at fair value through profit or loss










 




References





Carrying amount




Accumulated negative changes in fair value due to credit risk on non-performing exposures






Annex V.Part 1.27




Annex V.Part 2.69





010


020




060



Debt securities




Annex V.Part 1.31, 44(b)



 


 




070


Central banks



Annex V.Part 1.42(a)



 


 




080


General governments



Annex V.Part 1.42(b)



 


 




090


Credit institutions



Annex V.Part 1.42(c)



 


 




100


Other financial corporations



Annex V.Part 1.42(d)



 


 




110


Non-financial corporations



Annex V.Part 1.42(e)



 


 




120



Loans and advances




Annex V.Part 1.32, 44(a)



 


 




130


Central banks



Annex V.Part 1.42(a)



 


 




140


General governments



Annex V.Part 1.42(b)



 


 




150


Credit institutions



Annex V.Part 1.42(c)



 


 




160


Other financial corporations



Annex V.Part 1.42(d)



 


 




170


Non-financial corporations



Annex V.Part 1.42(e)



 


 




180


Households



Annex V.Part 1.42(f)



 


 




190



FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS




IFRS 7.8(a)(i); IFRS 9.4.1.5



 


 




4.3.1   Financial assets at fair value through other comprehensive income


















 




References





Carrying amount




Gross carrying amount
Annex V.Part 1.34(b)




Accumulated impairment
Annex V.Part 2.70(b), 71




Accumulated partial write-offs




Accumulated total write-offs





 



Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




Credit-impaired assets (Stage 3)




Assets without significant increase in credit risk since initial recognition (Stage 1)




Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




Credit-impaired assets (Stage 3)






Assets without significant increase in credit risk since initial recognition (Stage 1)




of which: instruments with low credit risk






Annex V.Part 1.27




IFRS 9.5.5.5; IFRS 7.35M(a)




IFRS 9.B5.5.22-24; Annex V.Part 2.75




IFRS 9.5.5.3, IFRS 7.35M(b)(i)




IFRS 9.5.5.1, 7.35M(b)(ii)




IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A




IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A




IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A




IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74




IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74





010


015


020


030


040


050


060


070


080


090




010



Equity instruments




IAS 32.11; Annex V.Part 1.44(b)



 


 


 


 


 


 


 


 


 


 




020


of which: credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




030


of which: other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




040


of which: non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




050



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 




060


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




070


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




080


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




090


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




100


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




110



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 




120


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




130


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




140


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




150


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




160


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




170


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 




180



FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME




IFRS 7.8(h); IFRS 9.4.1.2A



 


 


 


 


 


 


 


 


 


 




190


of which: purchased credit-impaired financial assets



IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77



 


 


 


 


 


 


 


 


 


 




4.4.1   Financial assets at amortised cost


















 




References





Carrying amount




Gross carrying amount
Annex V.Part 1.34(b)




Accumulated impairment
Annex V.Part 2.70(a), 71




Accumulated partial write-offs




Accumulated total write-offs





 



Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




Credit-impaired assets (Stage 3)




Assets without significant increase in credit risk since initial recognition (Stage 1)




Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




Credit-impaired assets (Stage 3)






Assets without significant increase in credit risk since initial recognition (Stage 1)




of which: instruments with low credit risk






Annex V.Part 1.27




IFRS 9.5.5.5; IFRS 7.35M(a)




IFRS 9.B5.5.22-24; Annex V.Part 2.75




IFRS 9.5.5.3, IFRS 7.35M(b)(i)




IFRS 9.5.5.1, 7.35M(b)(ii)




IFRS 9.5.5.5; IFRS7.35H(a)




IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i)




IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii)




IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74




IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74





010


015


020


030


040


050


060


070


080


090




010



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 




020


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




030


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




040


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




050


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




060


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




070



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 




080


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




090


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




100


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




110


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




120


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




130


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 




140



FINANCIAL ASSETS AT AMORTISED COST




IFRS 7.8(f); IFRS 9.4.1.2



 


 


 


 


 


 


 


 


 


 




150


of which: purchased credit-impaired financial assets



IFRS 9.5.13 and IFRS 7.35M(c); Annex V.Part 2.77



 


 


 


 


 


 


 


 


 


 




4.5   Subordinated financial assets









 




References





Carrying amount






Annex V.Part 1.27





010




010



Loans and advances




Annex V.Part 1.32



 




020



Debt securities




Annex V.Part 1.31



 




030



SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS




Annex V.Part 2.78, 100



 




5.   Breakdown of non-trading Loans and advances by product

5.1   Loans and advances other than held for trading and trading assets by product
















 


 




References





Gross carrying amount




Carrying amount
Annex V.Part 1.27






Central banks




General governments




Credit institutions




Other financial corporations




Non-financial corporations




Households






Annex V.Part 1.34




Annex V.Part 1.42(a)




Annex V.Part 1.42(b)




Annex V.Part 1.42(c)




Annex V.Part 1.42(d)




Annex V.Part 1.42(e)




Annex V.Part 1.42(f)





005


010


020


030


040


050


060





By product



010



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




Annex V.Part 2.85(a)



 


 


 


 


 


 


 




020



Credit card debt




Annex V.Part 2.85(b)



 


 


 


 


 


 


 




030



Trade receivables




Annex V.Part 2.85(c)



 


 


 


 


 


 


 




040



Finance leases




Annex V.Part 2.85(d)



 


 


 


 


 


 


 




050



Reverse repurchase loans




Annex V.Part 2.85(e)



 


 


 


 


 


 


 




060



Other term loans




Annex V.Part 2.85(f)



 


 


 


 


 


 


 




070



Advances that are not loans




Annex V.Part 2.85(g)



 


 


 


 


 


 


 




080



LOANS AND ADVANCES




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 





By collateral



090


of which: Loans collateralized by immovable property



Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 




100


of which: other collateralized loans



Annex V.Part 2.86(b), 87



 


 


 


 


 


 


 





By purpose



110


of which: credit for consumption



Annex V.Part 2.88(a)



 


 


 


 


 


 


 




120


of which: lending for house purchase



Annex V.Part 2.88(b)



 


 


 


 


 


 


 





By subordination



130


of which: project finance loans



Annex V.Part 2.89; CRR Art 147(8)



 


 


 


 


 


 


 




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

6.1   Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes













 




References





Non-financial corporations
Annex V.Part 1.42(e), Part 2.91





 



Accumulated impairment




Accumulated negative changes in fair value due to credit risk on non-performing exposures






Gross carrying amount




of which: loans and advances subject to impairment




Of which: non-performing






Annex V.Part 1.34




Annex V.Part 2.93




Annex V.Part 2. 213-232




Annex V.Part 2.70-71




Annex V.Part 2.69





010


011


012


021


022




010









A



Agriculture, forestry and fishing







NACE Regulation



 


 


 


 


 




020









B



Mining and quarrying







NACE Regulation



 


 


 


 


 




030









C



Manufacturing







NACE Regulation



 


 


 


 


 




040









D



Electricity, gas, steam and air conditioning supply







NACE Regulation



 


 


 


 


 




050









E



Water supply







NACE Regulation



 


 


 


 


 




060









F



Construction







NACE Regulation



 


 


 


 


 




070









G



Wholesale and retail trade







NACE Regulation



 


 


 


 


 




080









H



Transport and storage







NACE Regulation



 


 


 


 


 




090









I



Accommodation and food service activities







NACE Regulation



 


 


 


 


 




100









J



Information and communication







NACE Regulation



 


 


 


 


 




105









K



Financial and insurance activities







NACE Regulation, Annex V.Part 2.92



 


 


 


 


 




110









L



Real estate activities







NACE Regulation



 


 


 


 


 




120









M



Professional, scientific and technical activities







NACE Regulation



 


 


 


 


 




130









N



Administrative and support service activities







NACE Regulation



 


 


 


 


 




140









O



Public administration and defence, compulsory social security







NACE Regulation



 


 


 


 


 




150









P



Education







NACE Regulation



 


 


 


 


 




160









Q



Human health services and social work activities







NACE Regulation



 


 


 


 


 




170









R



Arts, entertainment and recreation







NACE Regulation



 


 


 


 


 




180









S



Other services







NACE Regulation



 


 


 


 


 




190



LOANS AND ADVANCES




Annex V.Part 1.32, Part 2.90



 


 


 


 


 




7.   Financial assets subject to impairment that are past due

7.1   Financial assets subject to impairment that are past due

















 




References





Carrying amount
Annex V.Part 1.27






Assets without significant increase in credit risk since initial recognition (Stage 1)




Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




Credit-impaired assets (Stage 3)






≤ 30 days




> 30 days ≤ 90 days




> 90 days




≤ 30 days




> 30 days ≤ 90 days




> 90 days




≤ 30 days




> 30 days ≤ 90 days




> 90 days






IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96





010


020


030


040


050


060


070


080


090




060



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 




070


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




080


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




090


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




100


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




110


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




120



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 




130


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




140


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




150


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




160


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




170


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




180


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 




190



TOTAL DEBT INSTRUMENTS




Annex V Part 2.94-95



 


 


 


 


 


 


 


 


 




 



Loans and advances by product, by collateral and by subordination



 




200


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



Annex V.Part 2.85(a)



 


 


 


 


 


 


 


 


 




210


Credit card debt



Annex V.Part 2.85(b)



 


 


 


 


 


 


 


 


 




220


Trade receivables



Annex V.Part 2.85(c)



 


 


 


 


 


 


 


 


 




230


Finance leases



Annex V.Part 2.85(d)



 


 


 


 


 


 


 


 


 




240


Reverse repurchase loans



Annex V.Part 2.85(e)



 


 


 


 


 


 


 


 


 




250


Other term loans



Annex V.Part 2.85(f)



 


 


 


 


 


 


 


 


 




260


Advances that are not loans



Annex V.Part 2.85(g)



 


 


 


 


 


 


 


 


 




270


of which: Loans collateralized by immovable property



Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 


 


 




280


of which: other collateralized loans



Annex V.Part 2.86(b), 87



 


 


 


 


 


 


 


 


 




290


of which: credit for consumption



Annex V.Part 2.88(a)



 


 


 


 


 


 


 


 


 




300


of which: lending for house purchase



Annex V.Part 2.88(b)



 


 


 


 


 


 


 


 


 




310


of which: project finance loans



Annex V.Part 2.89; CRR Art 147(8)



 


 


 


 


 


 


 


 


 




8.   Breakdown of financial liabilities

8.1   Breakdown of financial liabilities by product and by counterparty sector













 




References National GAAP compatible IFRS





Carrying amount
Annex V.Part 1.27




Accumulated changes in fair value due to credit risk






Held for trading




Designated at fair value through profit or loss




Amortised cost




Hedge accounting






IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7




IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5




IFRS 7.8(g); IFRS 9.4.2.1




IFRS 7.24A(a); IFRS 9.6




CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101





010


020


030


037


040




010



Derivatives




IFRS 9.BA.7(a)



 


 


 


 


 




020



Short positions




FRS 9.BA.7(b)



 


 


 


 


 




030


Equity instruments



IAS 32.11



 


 


 


 


 




040


Debt securities



Annex V.Part 1.31



 


 


 


 


 




050



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 


 


 




060


Central banks



Annex V.Part 1.42(a), 44(c)



 


 


 


 


 




070



Current accounts / overnight deposits




ECB/2013/33 Annex 2.Part 2.9.1



 


 


 


 


 




080



Deposits with agreed maturity




ECB/2013/33 Annex 2.Part 2.9.2



 


 


 


 


 




090



Deposits redeemable at notice




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97



 


 


 


 


 




100



Repurchase agreements




ECB/2013/33 Annex 2.Part 2.9.4



 


 


 


 


 




110


General governments



Annex V.Part 1.42(b), 44(c)



 


 


 


 


 




120



Current accounts / overnight deposits




ECB/2013/33 Annex 2.Part 2.9.1



 


 


 


 


 




130



Deposits with agreed maturity




ECB/2013/33 Annex 2.Part 2.9.2



 


 


 


 


 




140



Deposits redeemable at notice




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97



 


 


 


 


 




150



Repurchase agreements




ECB/2013/33 Annex 2.Part 2.9.4



 


 


 


 


 




160


Credit institutions



Annex V.Part 1.42(c),44(c)



 


 


 


 


 




170



Current accounts / overnight deposits




ECB/2013/33 Annex 2.Part 2.9.1



 


 


 


 


 




180



Deposits with agreed maturity




ECB/2013/33 Annex 2.Part 2.9.2



 


 


 


 


 




190



Deposits redeemable at notice




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97



 


 


 


 


 




200



Repurchase agreements




ECB/2013/33 Annex 2.Part 2.9.4



 


 


 


 


 




210


Other financial corporations



Annex V.Part 1.42(d),44(c)



 


 


 


 


 




220



Current accounts / overnight deposits




ECB/2013/33 Annex 2.Part 2.9.1



 


 


 


 


 




230



Deposits with agreed maturity




ECB/2013/33 Annex 2.Part 2.9.2



 


 


 


 


 




240



Deposits redeemable at notice




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97



 


 


 


 


 




250



Repurchase agreements




ECB/2013/33 Annex 2.Part 2.9.4



 


 


 


 


 




260


Non-financial corporations



Annex V.Part 1.42(e), 44(c)



 


 


 


 


 




270



Current accounts / overnight deposits




ECB/2013/33 Annex 2.Part 2.9.1



 


 


 


 


 




280



Deposits with agreed maturity




ECB/2013/33 Annex 2.Part 2.9.2



 


 


 


 


 




290



Deposits redeemable at notice




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97



 


 


 


 


 




300



Repurchase agreements




ECB/2013/33 Annex 2.Part 2.9.4



 


 


 


 


 




310


Households



Annex V.Part 1.42(f), 44(c)



 


 


 


 


 




320



Current accounts / overnight deposits




ECB/2013/33 Annex 2.Part 2.9.1



 


 


 


 


 




330



Deposits with agreed maturity




ECB/2013/33 Annex 2.Part 2.9.2



 


 


 


 


 




340



Deposits redeemable at notice




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97



 


 


 


 


 




350



Repurchase agreements




ECB/2013/33 Annex 2.Part 2.9.4



 


 


 


 


 




360



Debt securities issued




Annex V.Part 1.37, Part 2.98



 


 


 


 


 




370


Certificates of deposits



Annex V.Part 2.98(a)



 


 


 


 


 




380


Asset-backed securities



CRR art 4(1)(61)



 


 


 


 


 




390


Covered bonds



CRR art 129



 


 


 


 


 




400


Hybrid contracts



Annex V.Part 2.98(d)



 


 


 


 


 




410


Other debt securities issued



Annex V.Part 2.98(e)



 


 


 


 


 




420



Convertible compound financial instruments




IAS 32.AG 31



 


 


 


 


 




430



Non-convertible



 


 


 


 


 


 




440



Other financial liabilities




Annex V.Part 1.38-41



 


 


 


 


 




450



FINANCIAL LIABILITIES



 


 


 


 


 


 




8.2   Subordinated financial liabilities










 




References





Carriyng amount






Designated at fair value through profit or loss




At amortized cost






IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5




IFRS 7.8(g); IFRS 9.4.2.1





010


020




010



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 




020



Debt securities issued




Annex V.Part 1.37



 


 




030



SUBORDINATED FINANCIAL LIABILITIES




Annex V.Part 2.99-100



 


 




9.   Loan commitments, financial guarantees and other commitments

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


















 




References National GAAP compatible IFRS





Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment
Annex V.Part 2.107-108, 118




Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment
Annex V Part 2.106-109




Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4




Commitments and financial guarantees measured at fair value






Instruments without significant increase in credit risk since initial recognition (Stage 1)




Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




Credit-impaired instruments (Stage 3)




Instruments without significant increase in credit risk since initial recognition (Stage 1)




Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




Credit-impaired instruments (Stage 3)




Nominal amount




Provision




Nominal amount




Accumulated negative changes in fair value due to credit risk on non-performing commitments






IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M




IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M




IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M




IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a)




IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i)




IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii)




IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118




IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111




IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118




Annex V Part 2.69





010


020


030


040


050


060


100


110


120


130




010



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 


 


 


 


 


 


 


 


 


 




021


of which: non-performing



Annex V.Part 2.117



 


 


 


 


 


 


 


 


 


 




030


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




040


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




050


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




060


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




070


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




080


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 




090



Financial guarantees given




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 


 


 


 


 


 


 


 


 


 




101


of which: non-performing



Annex V.Part 2.117



 


 


 


 


 


 


 


 


 


 




110


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




120


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




130


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




140


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




150


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




160


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 




170



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 


 


 


 


 


 


 


 


 


 




181


of which: non-performing



Annex V.Part 2.117



 


 


 


 


 


 


 


 


 


 




190


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




200


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




210


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




220


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




230


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




240


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 




9.2   Loan commitments, financial guarantees and other commitments received










 




References





Maximum amount of the guarantee that can be considered




Nominal amount






IFRS 7.36 (b); Annex V.Part 2.119




Annex V.Part 2.119





010


020




010



Loan commitments received




IFRS 9.2.1(g), .BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113



 


 




020


Central banks



Annex V.Part 1.42(a)



 


 




030


General governments



Annex V.Part 1.42(b)



 


 




040


Credit institutions



Annex V.Part 1.42(c)



 


 




050


Other financial corporations



Annex V.Part 1.42(d)



 


 




060


Non-financial corporations



Annex V.Part 1.42(e)



 


 




070


Households



Annex V.Part 1.42(f)



 


 




080



Financial guarantees received




IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114



 


 




090


Central banks



Annex V.Part 1.42(a)



 


 




100


General governments



Annex V.Part 1.42(b)



 


 




110


Credit institutions



Annex V.Part 1.42(c)



 


 




120


Other financial corporations



Annex V.Part 1.42(d)



 


 




130


Non-financial corporations



Annex V.Part 1.42(e)



 


 




140


Households



Annex V.Part 1.42(f)



 


 




150



Other Commitments received




Annex V.Part 1.44(h), Part 2.102-103, 115



 


 




160


Central banks



Annex V.Part 1.42(a)



 


 




170


General governments



Annex V.Part 1.42(b)



 


 




180


Credit institutions



Annex V.Part 1.42(c)



 


 




190


Other financial corporations



Annex V.Part 1.42(d)



 


 




200


Non-financial corporations



Annex V.Part 1.42(e)



 


 




210


Households



Annex V.Part 1.42(f)



 


 




10.   Derivatives - Trading and economic hedges













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





References





Carrying amount




Notional amount






Financial assets Held for trading and trading




Financial liabilities Held for trading and trading




Total Trading




of which: sold






Annex V.Part 2.120, 131




IFRS 9.BA.7 (a); Annex V.Part 2.120, 131




Annex V.Part 2.133-135




Annex V.Part 2.133-135





010


020


030


040




010



Interest rate




Annex V.Part 2.129(a)



 


 


 


 




020


of which: economic hedges



Annex V.Part 2.137-139



 


 


 


 




030


OTC options



Annex V.Part 2.136



 


 


 


 




040


OTC other



Annex V.Part 2.136



 


 


 


 




050


Organized market options



Annex V.Part 2.136



 


 


 


 




060


Organized market other



Annex V.Part 2.136



 


 


 


 




070



Equity




Annex V.Part 2.129(b)



 


 


 


 




080


of which: economic hedges



Annex V.Part 2.137-139



 


 


 


 




090


OTC options



Annex V.Part 2.136



 


 


 


 




100


OTC other



Annex V.Part 2.136



 


 


 


 




110


Organized market options



Annex V.Part 2.136



 


 


 


 




120


Organized market other



Annex V.Part 2.136



 


 


 


 




130



Foreign exchange and gold




Annex V.Part 2.129(c)



 


 


 


 




140


of which: economic hedges



Annex V.Part 2.137-139



 


 


 


 




150


OTC options



Annex V.Part 2.136



 


 


 


 




160


OTC other



Annex V.Part 2.136



 


 


 


 




170


Organized market options



Annex V.Part 2.136



 


 


 


 




180


Organized market other



Annex V.Part 2.136



 


 


 


 




190



Credit




Annex V.Part 2.129(d)



 


 


 


 




195


of which: economic hedges with use of the fair value option



IFRS 9.6.7.1; Annex V.Part 2.140



 


 


 


 




201


of which: other economic hedges



Annex V.Part 2.137-140



 


 


 


 




210


Credit default swap


 


 


 


 


 




220


Credit spread option


 


 


 


 


 




230


Total return swap


 


 


 


 


 




240


Other


 


 


 


 


 




250



Commodity




Annex V.Part 2.129(e)



 


 


 


 




260


of which: economic hedges



Annex V.Part 2.137-139



 


 


 


 




270



Other




Annex V.Part 2.129(f)



 


 


 


 




280


of which: economic hedges



Annex V.Part 2.137-139



 


 


 


 




290



DERIVATIVES




IFRS 9.Appendix A



 


 


 


 




300


of which: OTC - credit institutions



Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142



 


 


 


 




310


of which: OTC - other financial corporations



Annex V.Part 1.42(d), 44(e), Part 2.141(b)



 


 


 


 




320


of which: OTC - rest



Annex V.Part 1.44(e), Part 2.141(c)



 


 


 


 




11.   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






IFRS 7.24A; Annex V.Part 2.120, 131




IFRS 7.24A; Annex V.Part 2.120, 131




Annex V.Part 2.133-135




Annex V.Part 2.133-135





010


020


030


040




010



Interest rate




Annex V.Part 2.129(a)



 


 


 


 




020


OTC options



Annex V.Part 2.136



 


 


 


 




030


OTC other



Annex V.Part 2.136



 


 


 


 




040


Organized market options



Annex V.Part 2.136



 


 


 


 




050


Organized market other



Annex V.Part 2.136



 


 


 


 




060



Equity




Annex V.Part 2.129(b)



 


 


 


 




070


OTC options



Annex V.Part 2.136



 


 


 


 




080


OTC other



Annex V.Part 2.136



 


 


 


 




090


Organized market options



Annex V.Part 2.136



 


 


 


 




100


Organized market other



Annex V.Part 2.136



 


 


 


 




110



Foreign exchange and gold




Annex V.Part 2.129(c)



 


 


 


 




120


OTC options



Annex V.Part 2.136



 


 


 


 




130


OTC other



Annex V.Part 2.136



 


 


 


 




140


Organized market options



Annex V.Part 2.136



 


 


 


 




150


Organized market other



Annex V.Part 2.136



 


 


 


 




160



Credit




Annex V.Part 2.129(d)



 


 


 


 




170


Credit default swap



Annex V.Part 2.136



 


 


 


 




180


Credit spread option



Annex V.Part 2.136



 


 


 


 




190


Total return swap



Annex V.Part 2.136



 


 


 


 




200


Other



Annex V.Part 2.136



 


 


 


 




210



Commodity




Annex V.Part 2.129(e)



 


 


 


 




220



Other




Annex V.Part 2.129(f)



 


 


 


 




230



FAIR VALUE HEDGES




IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a)



 


 


 


 




240



Interest rate




Annex V.Part 2.129(a)



 


 


 


 




250


OTC options



Annex V.Part 2.136



 


 


 


 




260


OTC other



Annex V.Part 2.136



 


 


 


 




270


Organized market options



Annex V.Part 2.136



 


 


 


 




280


Organized market other



Annex V.Part 2.136



 


 


 


 




290



Equity




Annex V.Part 2.129(b)



 


 


 


 




300


OTC options



Annex V.Part 2.136



 


 


 


 




310


OTC other



Annex V.Part 2.136



 


 


 


 




320


Organized market options



Annex V.Part 2.136



 


 


 


 




330


Organized market other



Annex V.Part 2.136



 


 


 


 




340



Foreign exchange and gold




Annex V.Part 2.129(c)



 


 


 


 




350


OTC options



Annex V.Part 2.136



 


 


 


 




360


OTC other



Annex V.Part 2.136



 


 


 


 




370


Organized market options



Annex V.Part 2.136



 


 


 


 




380


Organized market other



Annex V.Part 2.136



 


 


 


 




390



Credit




Annex V.Part 2.129(d)



 


 


 


 




400


Credit default swap



Annex V.Part 2.136



 


 


 


 




410


Credit spread option



Annex V.Part 2.136



 


 


 


 




420


Total return swap



Annex V.Part 2.136



 


 


 


 




430


Other



Annex V.Part 2.136



 


 


 


 




440



Commodity




Annex V.Part 2.129(e)



 


 


 


 




450



Other




Annex V.Part 2.129(f)



 


 


 


 




460



CASH FLOW HEDGES




IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b)



 


 


 


 




470



HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION




IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c)



 


 


 


 




480



PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK




IAS 39.71, 81A, 89A, AG 114-132



 


 


 


 




490



PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK




IAS 39.71



 


 


 


 




500



DERIVATIVES-HEDGE ACCOUNTING




IFRS 7.24A; IAS 39.9; IFRS 9.6.1



 


 


 


 




510


of which: OTC - credit institutions



Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142



 


 


 


 




520


of which: OTC - other financial corporations



Annex V.Part 1.42(d), 44(e), Part 2.141(b)



 


 


 


 




530


of which: OTC - rest



Annex V.Part 1.44(e), Part 2.141(c)



 


 


 


 




11.3   Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge











 




References





Carrying amount






Fair value hedge




Cash flow hedge




Hedge of net investment in a foreign operation






Annex V.Part 2.145




Annex V.Part 2.145




Annex V.Part 2.145





010


020


030




010



Non-derivative financial assets




IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2



 


 


 




020


of which: Financial assets held for trading



IFRS 9.Appendix A



 


 


 




030


of which: Non-trading financial assets mandatorily at fair value through profit or loss



IFRS 9.4.1.4; IFRS 7.8(a)(ii)



 


 


 




040


of which: Financial assets designated at fair value through profit or loss



IFRS 9.4.1.5; IFRS 7.8(a)(i)



 


 


 




050



Non-derivative financial liabilities




IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2



 


 


 




060


Financial liabilities held for trading



IFRS 9.Appendix A



 


 


 




070


Financial liabilities designated at fair value through profit or loss



IFRS 9.4.2.1; IFRS 9.6.2.2



 


 


 




080


Financial assets at amortised cost



IFRS 9.4.2.1; IFRS 9.6.2.2



 


 


 




F11.4   Hedged items in fair value hedges













 




References





Micro-hedges




Micro-hedges - Net position hedge




Hedge adjustments on micro-hedges




Macro hedges






Carrying amount




Assets or liabilities included in hedge of a net position (before netting)




Hedge adjustments included in the carrying amount of assets/liabilities




Remaining adjustments for discontinued micro hedges including hedges of net positions




Hedged items in portfolio hedge of interest rate risk






IFRS 7.24B(a), Annex V.Part 2.146, 147




IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151




IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149




IFRS 7.24B(a)(v); Annex V.Part 2.148, 150




IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152





010


020


030


040


050




 



ASSETS



 


 


 


 


 


 




010



Financial assets measured at fair value through other comprehensive income




IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151



 


 


 


 


 




020


Interest rate



Annex V.Part 2.129(a)



 


 


 


 


 




030


Equity



Annex V.Part 2.129(b)



 


 


 


 


 




040


Foreign exchange and gold



Annex V.Part 2.129(c)



 


 


 


 


 




050


Credit



Annex V.Part 2.129(d)



 


 


 


 


 




060


Commodity



Annex V.Part 2.129(e)



 


 


 


 


 




070


Other



Annex V.Part 2.129(f)



 


 


 


 


 




080



Financial assets measured at amortised cost




IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151



 


 


 


 


 




090


Interest rate



Annex V.Part 2.129(a)



 


 


 


 


 




100


Equity



Annex V.Part 2.129(b)



 


 


 


 


 




110


Foreign exchange and gold



Annex V.Part 2.129(c)



 


 


 


 


 




120


Credit



Annex V.Part 2.129(d)



 


 


 


 


 




130


Commodity



Annex V.Part 2.129(e)



 


 


 


 


 




140


Other



Annex V.Part 2.129(f)



 


 


 


 


 




 



LIABILITIES



 


 


 


 


 


 




150



Financial liabilities measured at amortised costs




IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151



 


 


 


 


 




160


Interest rate



Annex V.Part 2.129(a)



 


 


 


 


 




170


Equity



Annex V.Part 2.129(b)



 


 


 


 


 




180


Foreign exchange and gold



Annex V.Part 2.129(c)



 


 


 


 


 




190


Credit



Annex V.Part 2.129(d)



 


 


 


 


 




200


Commodity



Annex V.Part 2.129(e)



 


 


 


 


 




210


Other



Annex V.Part 2.129(f)



 


 


 


 


 




12.   Movements in allowances and provisions for credit losses

12.1   Movements in allowances and provisions for credit losses



















 




References





Opening balance




Increases due to origination and acquisition




Decreases due to derecognition




Changes due to change in credit risk (net)




Changes due to modifications without derecognition (net)




Changes due to update in the institution's methodology for estimation (net)




Decrease in allowance account due to write-offs




Other adjustments




Closing balance




Recoveries of previously written-off amounts recorded directly to the statement of profit or loss




Amounts written-off directly to the statement of profit or loss





 



IFRS 7.35I; Annex V.Part 2.159, 164(b)




IFRS 7.35I; Annex V.Part 2.160, 164(b)




IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162




IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c)




IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163




IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165




IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166



 


 



IFRS 9.5.4.4; Annex V.Part 2.165





010


020


030


040


050


070


080


090


100


110


120




010



Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)




IFRS 9.5.5.5



 


 


 


 


 


 


 


 


 


 


 




020


Debt securities



Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




030



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




040



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




050



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




060



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




070



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




080


Loans and advances



Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




090



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




100



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




110



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




120



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




130



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




140



Households




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




160


of which: collectively measured allowances



IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158



 


 


 


 


 


 


 


 


 


 


 




170


of which: individually measured allowances



IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158



 


 


 


 


 


 


 


 


 


 


 




180



Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




IFRS 9.5.5.3



 


 


 


 


 


 


 


 


 


 


 




190


Debt securities



Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




200



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




210



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




220



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




230



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




240



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




250


Loans and advances



Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




260



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




270



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




280



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




290



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




300



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




310



Households




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




330


of which: collectively measured allowances



IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158



 


 


 


 


 


 


 


 


 


 


 




340


of which: individually measured allowances



IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158



 


 


 


 


 


 


 


 


 


 


 




350


of which: non-performing



Annex V.Part 2.213-232



 


 


 


 


 


 


 


 


 


 


 




360



Allowances for credit-impaired debt instruments (Stage 3)




IFRS 9.5.5.1, 9. Appendix A



 


 


 


 


 


 


 


 


 


 


 




370


Debt securities



Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




380



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




390



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




400



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




410



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




420



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




430


Loans and advances



Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




440



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




450



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




460



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




470



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




480



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




490



Households




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




500


of which: collectively measured allowances



IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158



 


 


 


 


 


 


 


 


 


 


 




510


of which: individually measured allowances



IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158



 


 


 


 


 


 


 


 


 


 


 




520



Total allowance for debt instruments




IFRS 7.B8E



 


 


 


 


 


 


 


 


 


 


 




530


Commitments and financial guarantees given (Stage 1)



IFRS 9.2.1|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157



 


 


 


 


 


 


 


 


 


 


 




540


Commitments and financial guarantees given (Stage 2)



IFRS 9.2.1|(g); 2.3(c); 5.5.3, B2.5; Annex V.Part 2.157



 


 


 


 


 


 


 


 


 


 


 




550


of which: non-performing



Annex V.Part 2.117



 


 


 


 


 


 


 


 


 


 


 




560


Commitments and financial guarantees given (Stage 3)



IFRS 9.2.1|(g); 2.3(c); 5.5.1, B2.5; Annex V.Part 2.157



 


 


 


 


 


 


 


 


 


 


 




570



Total provisions on commitments and financial guarantees given




IFRS 7.B8E; Annex V.Part 2.157



 


 


 


 


 


 


 


 


 


 


 




12.2   Transfers between impairment stages (gross basis presentation)














 




References





Gross carrying amount / nominal amount
Annex V.Part 1.34, Part 2.118, 167, 170






Transfers between Stage 1 and Stage 2




Transfers between Stage 2 and Stage 3




Transfers between Stage 1 and Stage 3






To Stage 2 from Stage 1




To Stage 1 from Stage 2




To Stage 3 from Stage 2




To Stage 2 from Stage 3




To Stage 3 from Stage 1




To Stage 1 from Stage 3






Annex V.Part 2.168-169





010


020


030


040


050


060




010


Debt securities



Annex V.Part 1.31, 44(b)



 


 


 


 


 


 




020



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 




030



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 




040



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 




050



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 




060



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 




070


Loans and advances



Annex V.Part 1.32, 44(a)



 


 


 


 


 


 




080



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 




090



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 




100



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 




110



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 




120



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 




130



Households




Annex V.Part 1.42(f)



 


 


 


 


 


 




140



Total debt instruments



 


 


 


 


 


 


 




150



Commitments and financial guarantees given




IFRS 9.2.1|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5



 


 


 


 


 


 




13.   Collateral and guarantees received

13.1   Breakdown of collateral and guarantees by loans and advances other than held for trading














Guarantees and collateral





References





Maximum amount of the collateral or guarantee that can be considered
Annex V.Part 2.171-172, 174






Loans collateralized by immovable property




Other collateralized loans




Financial guarantees received






Residential




Commercial




Cash [Debt instruments issued]




Rest






IFRS 7.36(b)




Annex V.Part 2.173(a)




Annex V.Part 2.173(a)




Annex V.Part 2.173(b)




Annex V.Part 2.173(b)




Annex V.Part 2.173(c)





010


020


030


040


050




010



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 




020


of which: Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 




030


of which: Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 




040


of which: Households



Annex V.Part 1.42(f)



 


 


 


 


 




050


of which: lending for house purchase



Annex V.Part 2.88(b)



 


 


 


 


 




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









 




References





Carrying amount






Annex V.Part 2.175





010




010


Non-current assets held-for-sale



IFRS 7.38(a)



 




020


Property, plant and equipment



IFRS 7.38(a)



 




030


Investment property



IFRS 7.38(a)



 




040


Equity and debt instruments



IFRS 7.38(a)



 




050


Other



IFRS 7.38(a)



 




060



Total



 


 




13.3   Collateral obtained by taking possession [tangible assets] accumulated









 




References





Carrying amount





010




010


Foreclosure [tangible assets]



IFRS 7.38(a); Annex V.Part 2.176



 




14.   Fair value hierachy: financial instruments at fair value
















 




References





Fair value hierarchy
IFRS 13.93 (b)




Change in fair value for the period
Annex V.Part 2.178




Accumulated change in fair value before taxes
Annex V.Part 2.179






Level 1




Level 2




Level 3




Level 2




Level 3




Level 1




Level 2




Level 3






IFRS 13.76




IFRS 13.81




IFRS 13.86




IFRS 13.81




IFRS 13.86, 93(f)




IFRS 13.76




IFRS 13.81




IFRS 13.86





010


020


030


040


050


060


070


080





ASSETS



 


 


 


 


 


 


 


 


 




010



Financial assets held for trading




IFRS 7.8(a)(ii);IFRS 9.Appendix A



 


 


 


 


 


 


 


 




020


Derivatives



IFRS 9.Appendix A



 


 


 


 


 


 


 


 




030


Equity instruments



IAS 32.11,


 


 


 


 


 


 


 


 




040


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 




050


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 




056



Non-trading financial assets mandatorily at fair value through profit or loss




IFRS 9.4.1.4; IFRS 7.8(a)(ii)



 


 


 


 


 


 


 


 




057


Equity instruments



IAS 32.11



 


 


 


 


 


 


 


 




058


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 




059


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 




060



Financial assets designated at fair value through profit or loss




IFRS 7.8(a)(i); IFRS 9.4.1.5



 


 


 


 


 


 


 


 




080


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 




090


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 




101



Financial assets at fair value through other comprehensive income




IFRS 7.8 (h); IFRS 9.4.1.2A



 


 


 


 


 


 


 


 




102


Equity instruments



IAS 32.11



 


 


 


 


 


 


 


 




103


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 




104


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 




140



Derivatives – Hedge accounting




IFRS 9.6.2.1; Annex V.Part 1.22



 


 


 


 


 


 


 


 





LIABILITIES



 


 


 


 


 


 


 


 


 




150



Financial liabilities held for trading




IFRS 7.8 (e) (ii); IFRS 9.BA.6



 


 


 


 


 


 


 


 




160


Derivatives



IFRS 9.BA.7(a)



 


 


 


 


 


 


 


 




170


Short positions



IFRS 9.BA.7(b)



 


 


 


 


 


 


 


 




180


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 


 


 


 


 


 




190


Debt securities issued



Annex V.Part 1.37



 


 


 


 


 


 


 


 




200


Other financial liabilities



Annex V.Part 1.38-41



 


 


 


 


 


 


 


 




210



Financial liabilities designated at fair value through profit or loss




IFRS 7.8 (e) (i); IFRS 9.4.1.5



 


 


 


 


 


 


 


 




220


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 


 


 


 


 


 




230


Debt securities issued



Annex V.Part 1.37



 


 


 


 


 


 


 


 




240


Other financial liabilities



Annex V.Part 1.38-41



 


 


 


 


 


 


 


 




250



Derivatives – Hedge accounting




IFRS 9.6.2.1; Annex V.Part 1.26



 


 


 


 


 


 


 


 




15.   Derecognition and financial liabilities associated with transferred financial assets



















 




References





Transferred financial assets entirely recognized




Transferred financial assets recognized to the extent of the instution's continuing involvement




Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights




Amounts derecognised for capital purposes






Transferred assets




Associated liabilities
ITS V.Part 2.181




Principal amount outstanding of the original assets




Carrying amount of assets still recognised [continuing involvement]




Carrying amount of associated liabilites






Carrying amount




Of which: securitizations




Of which: repurchase agreements




Carrying amount




Of which: securitizations




Of which: repurchase agreements






IFRS 7.42D.(e), Annex V.Part 1.27




IFRS 7.42D(e); CRR art 4(1)(61)




IFRS 7.42D(e); Annex V.Part 2.183-184




IFRS 7.42D(e)




IFRS 7.42D.(e)




IFRS 7.42D(e); Annex V.Part 2.183-184



 



IFRS 7.42D(f)




IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181



 



CRR art 109; Annex V.Part 2.182





010


020


030


040


050


060


070


080


090


100


110




010



Financial assets held for trading




IFRS 7.8(a)(ii);IFRS 9. Appendix A



 


 


 


 


 


 


 


 


 


 


 




020


Equity instruments



IAS 32.11



 


 


 


 


 


 


 


 


 


 


 




030


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 




040


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 


 




045



Non-trading financial assets mandatorily at fair value through profit or loss




IFRS 9.4.1.4



 


 


 


 


 


 


 


 


 


 


 




046


Equity instruments



IAS 32.11



 


 


 


 


 


 


 


 


 


 


 




047


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 




048


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 


 




050



Financial assets designated at fair value through profit or loss




IFRS 7.8(a)(i); IFRS 9.4.1.5



 


 


 


 


 


 


 


 


 


 


 




070


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 




080


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 


 




091



Financial assets at fair value through other comprehensive income




IFRS 7.8(h); IFRS 9.4.1.2A



 


 


 


 


 


 


 


 


 


 


 




092


Equity instruments



IAS 32.11



 


 


 


 


 


 


 


 


 


 


 




093


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 




094


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 


 




131



Financial assets at amortised cost




IFRS 7.8 (f); IFRS 9.4.1.2



 


 


 


 


 


 


 


 


 


 


 




132


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 




133


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 


 




190



Total



 


 


 


 


 


 


 


 


 


 


 


 




16.   Breakdown of selected statement of profit or loss items

16.1   Interest income and expenses by instrument and counterparty sector










 




References





Current period






Income




Expenses






Annex V.Part 2.187, 189




Annex V.Part 2.188, 190





010


020




010



Derivatives -Trading




IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193



 


 




015


of which: interest income from derivatives in economic hedges



Annex V.Part 2.193



 


 




020



Debt securities




Annex V.Part 1.31, 44(b)



 


 




030


Central banks



Annex V.Part 1.42(a)



 


 




040


General governments



Annex V.Part 1.42(b)



 


 




050


Credit institutions



Annex V.Part 1.42(c)



 


 




060


Other financial corporations



Annex V.Part 1.42(d)



 


 




070


Non-financial corporations



Annex V.Part 1.42(e)



 


 




080



Loans and advances




Annex V.Part 1.32, 44(a)



 


 




090


Central banks



Annex V.Part 1.42(a)



 


 




100


General governments



Annex V.Part 1.42(b)



 


 




110


Credit institutions



Annex V.Part 1.42(c)



 


 




120


Other financial corporations



Annex V.Part 1.42(d)



 


 




130


Non-financial corporations



Annex V.Part 1.42(e)



 


 




140


Households



Annex V.Part 1.42(f)



 


 




150



Other assets




Annex V.Part 2.5



 


 




160



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 




170


Central banks



Annex V.Part 1.42(a)



 


 




180


General governments



Annex V.Part 1.42(b)



 


 




190


Credit institutions



Annex V.Part 1.42(c)



 


 




200


Other financial corporations



Annex V.Part 1.42(d)



 


 




210


Non-financial corporations



Annex V.Part 1.42(e)



 


 




220


Households



Annex V.Part 1.42(f)



 


 




230



Debt securities issued




Annex V.Part 1.37



 


 




240



Other financial liabilities




Annex V.Part 1.32-34, Part 2.191



 


 




250



Derivatives - Hedge accounting, interest rate risk




Annex V.Part 2.192



 


 




260



Other Liabilities




Annex V.Part 1.38-41



 


 




270



INTEREST




IAS 1.97



 


 




280


of which: interest-income on credit impaired financial assets



IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194



 


 




16.2   Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument









 




References





Current period






Annex V. Part 2.195-196





010




020



Debt securities




Annex V.Part 1.31



 




030



Loans and advances




Annex V.Part 1.32



 




040



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 




050



Debt securities issued




Annex V.Part 1.37



 




060



Other financial liabilities




Annex V.Part 1.38-41



 




070



GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET




Annex V.Part 2.45



 




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









 




References





Current period






Annex V. Part 2.197-198





010




010



Derivatives




IFRS 9.Appendix A, .BA.1, .BA.7(a)



 




015



of which: Economic hedges with use of the fair value option




IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199



 




020



Equity instruments




IAS 32.11



 




030



Debt securities




Annex V.Part 1.31



 




040



Loans and advances




Annex V.Part 1.32



 




050



Short positions




IFRS 9.BA.7(b)



 




060



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 




070



Debt securities issued




Annex V.Part 1.37



 




080



Other financial liabilities




Annex V.Part 1.38-41



 




090



GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET




IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i)



 




095



of which: gains and losses due to the reclassification of assets at amortised cost




IFRS 9.5.6.2; annex V.Part 2.199



 




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









 




References





Current period





010




010



Interest rate instruments and related derivatives




Annex V.Part 2.200(a)



 




020



Equity instruments and related derivatives




Annex V.Part 2.200(b)



 




030



Foreign exchange trading and derivatives related with foreign exchange and gold




Annex V.Part 2.200(c)



 




040



Credit risk instruments and related derivatives




Annex V.Part 2.200(d)



 




050



Derivatives related with commodities




Annex V.Part 2.200(e)



 




060



Other




Annex V.Part 2.200(f)



 




070



GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET




IFRS 7.20(a)(i)



 




16.4.1   Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument









 




References





Current period






Annex V.Part 2.201





010




020



Equity instruments




IAS 32.11



 




030



Debt securities




Annex V.Part 1.31



 




040



Loans and advances




Annex V.Part 1.32



 




090



GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET




IFRS 7.20(a)(i)



 




100



of which: gains and losses due to the reclassification of assets at amortised cost




IFRS 9.6.5.2; Annex V.Part 2.202



 




16.5   Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument










 




References





Current period




Changes in fair value due to credit risk






Annex V.Part 2.203




Annex V.Part 2.203





010


020




020



Debt securities




Annex V.Part 1.31



 


 




030



Loans and advances




Annex V.Part 1.32



 


 




040



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 




050



Debt securities issued




Annex V.Part 1.37



 


 




060



Other financial liabilities




Annex V.Part 1.38-41



 


 




070



GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET




IFRS 7.20(a)(i)



 


 




071



of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net




IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204



 


 




072



of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net




IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204



 


 




16.6   Gains or losses from hedge accounting









 




References





Current period






Annex V.Part 2.205





010




010



Fair value changes of the hedging instrument [including discontinuation]




IFRS 7.24A(c);IFRS 7.24C(b)(vi)



 




020



Fair value changes of the hedged item attributable to the hedged risk




IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206



 




030



Ineffectiveness in profit or loss from cash flow hedges




IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)



 




040



Ineffectiveness in profit or loss from hedges of net investments in foreign operations




IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)



 




050



GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET



 


 




16.7   Impairment on non-financial assets











 




References





Current period






Additions




Reversals




Accumulated impairment






Annex V.Part 2.208




Annex V.Part 2.208



 




010


020


040




060



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




IAS 28.40-43



 


 


 




070


Subsidiaries



IFRS 10 Appendix A



 


 


 




080


Joint ventures



IAS 28.3



 


 


 




090


Associates



IAS 28.3



 


 


 




100



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




IAS 36.126(a),(b)



 


 


 




110


Property, plant and equipment



IAS 16.73(e)(v-vi)



 


 


 




120


Investment properties



IAS 40.79(d)(v)



 


 


 




130


Goodwill



IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)



 


 


 




140


Other intangible assets



IAS 38.118(e)(iv)(v)



 


 


 




145


Other



IAS 36.126(a),(b)



 


 


 




150



TOTAL



 


 


 


 




17.   Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet

17.1   Assets









 




References





Accounting scope of consolidation [Carrying amount]






Annex V.Part 1.27, Part 2.209





010




010



Cash, cash balances at central banks and other demand deposits




IAS 1.54 (i)



 




020


Cash on hand



Annex V.Part 2.1



 




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);IFRS 9.Appendix A



 




060


Derivatives



IFRS 9.Appendix A



 




070


Equity instruments



IAS 32.11



 




080


Debt securities



Annex V.Part 1.31



 




090


Loans and advances



Annex V.Part 1.32



 




096



Non-trading financial assets mandatorily at fair value through profit or loss




IFRS 9.4.1.4



 




097


Equity instruments



IAS 32.11



 




098


Debt securities



Annex V.Part 1.31



 




099


Loans and advances



Annex V.Part 1.32



 




100



Financial assets designated at fair value through profit or loss




IFRS 7.8(a)(i); IFRS 9.4.1.5



 




120


Debt securities



Annex V.Part 1.31



 




130


Loans and advances



Annex V.Part 1.32



 




141



Financial assets at fair value through other comprehensive income




IFRS 7.8(h); IFRS 9.4.1.2A



 




142


Equity instruments



IAS 32.11



 




143


Debt securities



Annex V.Part 1.31



 




144


Loans and advances



Annex V.Part 1.32



 




181



Financial assets at amortised cost




IFRS 7.8(f); IFRS 9.4.1.2



 




182


Debt securities



Annex V.Part 1.31



 




183


Loans and advances



Annex V.Part 1.32



 




240



Derivatives – Hedge accounting




IFRS 9.6.2.1; Annex V.Part 1.22



 




250



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




IAS 39.89A(a); IFRS 9.6.5.8



 




260



Investments in subsidaries, joint ventures and associates




IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210



 




270



Assets under reinsurance and insurance contracts




IFRS 4.IG20.(b)-(c); Annex V.Part 2.211



 




280



Tangible assets



 


 




290



Intangible assets




IAS 1.54(c); CRR art 4(1)(115)



 




300


Goodwill



IFRS 3.B67(d); CRR art 4(1)(113)



 




310


Other intangible assets



IAS 38.8,118



 




320



Tax assets




IAS 1.54(n-o)



 




330


Current tax assets



IAS 1.54(n); IAS 12.5



 




340


Deferred tax assets



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



 




350



Other assets




Annex V.Part 2.5



 




360



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




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



 




370



TOTAL ASSETS




IAS 1.9(a), IG 6



 




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









 




References





Accounting scope of consolidation [Nominal amount]






Annex V.Part 2.118, 209





010




010



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 




020



Financial guarantees given




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 




030



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 




040



OFF-BALANCE SHEET EXPOSURES



 


 




17.3   Liabilities and equity









 




References





Accounting scope of consolidation [Carrying amount]






Annex V.Part 1.27, Part 2.209





010




010



Financial liabilities held for trading




IFRS 7.8 (e) (ii); IFRS 9.BA.6



 




020


Derivatives



IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)



 




030


Short positions



IFRS 9.BA7(b)



 




040


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 




050


Debt securities issued



Annex V.Part 1.37



 




060


Other financial liabilities



Annex V.Part 1.38-41



 




070



Financial liabilities designated at fair value through profit or loss




IFRS 7.8 (e)(i); IFRS 9.4.2.2



 




080


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 




090


Debt securities issued



Annex V.Part 1.37



 




100


Other financial liabilities



Annex V.Part 1.38-41



 




110



Financial liabilities measured at amortised cost




IFRS 7.8(g); IFRS 9.4.2.1



 




120


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 




130


Debt securities issued



Annex V.Part 1.37



 




140


Other financial liabilities



Annex V.Part 1.38-41



 




150



Derivatives – Hedge accounting




IFRS 9.6.2.1; Annex V.Part 1.26



 




160



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




IAS 39.89A(b), IFRS 9.6.5.8



 




170



Liabilities under insurance and reinsurance contracts




IFRS 4.IG20(a); Annex V.Part 2.212



 




180



Provisions




IAS 37.10; IAS 1.54(l)



 




190



Tax liabilities




IAS 1.54(n-o)



 




200


Current tax liabilities



IAS 1.54(n); IAS 12.5



 




210


Deferred tax liabilities



IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)



 




220



Share capital repayable on demand




IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12



 




230



Other liabilities




Annex V.Part 2.13



 




240



Liabilities included in disposal groups classified as held for sale




IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14



 




250



LIABILITIES




IAS 1.9(b);IG 6



 




260



Capital




IAS 1.54(r), BAD art 22



 




270



Share premium




IAS 1.78(e); CRR art 4(1)(124)



 




280



Equity instruments issued other than capital




Annex V.Part 2.18-19



 




290



Other equity




IFRS 2.10; Annex V.Part 2.20



 




300



Accumulated other comprehensive income




CRR art 4(1)(100)



 




310



Retained earnings




CRR art 4(1)(123)



 




320



Revaluation reserves




IFRS 1.33, D5-D8



 




330



Other reserves




IAS 1.54; IAS 1.78 (e)



 




340



(-) Treasury shares




IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28



 




350



Profit or loss attributable to owners of the parent




IFRS 10.B94



 




360



(-) Interim dividends




IAS 32.35



 




370



Minority interests [Non-controlling interests]




IAS 1.54(q); IFRS 10.22, .B94



 




380



TOTAL EQUITY




IAS 1.9(c), IG 6



 




390



TOTAL EQUITY AND TOTAL LIABILITIES




IAS 1.IG6



 




18.   Information on performing and non-performing exposures






























 




References





Gross carrying amount / Nominal amount




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




Maximum amount of the collateral or guarantee that can be considered
Annex V. Part 2.119





 



Performing




Non-performing



 



Performing exposures - Accumulated impairment and provisions




Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions




Collateral received and financial guarantees received





 


Not past due or Past due <= 30 days


Past due > 30 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 <= 5 years


Past due > 5 years


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 < = 5 year


Past due > 5 years


Collateral received on non-performing exposues


Financial guarantees received on non-performing exposures




010


020


030


055


060


070


080


090


100


105


110


120


130


140


150


160


170


180


190


195


200


210





Annex V. Part 1.34, Part 2.118, 221




Annex V. Part 2. 213-216, 223-239




Annex V. Part 2. 222, 235




Annex V. Part 2. 222, 235




Annex V. Part 2. 213-216, 223-239




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




CRR art 178; Annex V.Part 2.238(b)




IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.238(a)




Annex V. Part 2. 238




Annex V. Part 2. 238




Annex V. Part 2. 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 239




Annex V. Part 2. 239





010



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




020


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




030


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




040


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




050


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




060


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




070



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




080


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




090


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




100


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




110


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




120


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




150


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




170


Of which: Credit for consumption



Annex V.Part 2.88(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.233(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




181



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




182


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




183


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




184


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




185


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




186


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




191



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




192


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




193


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




194


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




195


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




196


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




197


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




211



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




212


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




213


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




214


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




215


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




216


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




221



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




222


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




223


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




224


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




225


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




226


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




227


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(c), 234



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.217



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




335



DEBT INSTRUMENTS HELD FOR SALE




Annex V.Part 2.220



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




350


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




360


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




370


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




380


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




390


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




400


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




410



Financial guarantees given




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




420


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




430


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




440


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




450


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




460


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




470


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




480



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




490


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




500


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




510


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




520


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




530


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




540


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




550



OFF-BALANCE SHEET EXPOSURES




Annex V.Part 2.217



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




19.   Information forborne exposures


























 




References





Gross carrying amount / nominal amount of exposures with forbearance measures




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




Maximum amount of the collateral or guarantee that can be considered
Annex V. Part 2.119





 



Performing exposures with forbearance measures




Non-performing exposures with forbearance measures



 



Perfoming exposures with forbearance measures - Accumulated impairment and provisions




Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions




Collateral received and financial guarantees received





 


Instruments with modifications in their terms and conditions


Refinancing


of which: Performing forborne exposures under probation reclassified from non-performing


 


Instruments with modifications in their terms and conditions


Refinancing


of which: Defaulted


of which: Impaired


of which: Forbearance of exposures non-performing prior to forbearance


 


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 1.34, Part 2. 118, 240-245, 251-258




Annex V. Part 2. 256, 259-262




Annex V. Part 2.241(a), 266




Annex V. Part 2. 241 (b), 265-266




Annex V. Part 2. 256(b), 261




Annex V. Part 2. 259-263




Annex V. Part 2.241(a), 266




Annex V. Part 2. 241 (b), 265-266




CRR art 178; Annex V. Part 2.264(b)




IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a)




Annex V. Part 2. 231, 252(a), 263




Annex V. Part 2. 267




Annex V. Part 2. 207




Annex V. Part 2. 207




Annex V. Part 2. 241(a), 267




Annex V. Part 2. 241(b), 267




Annex V. Part 2. 268




Annex V. Part 2. 268





010



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




020


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




030


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




040


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




050


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




060


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




070



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




080


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




090


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




100


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




110


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




120


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




130


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




140


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




150


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




170


Of which: Credit for consumption



Annex V.Part 2.88(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




180



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.249(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




181



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




182


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




183


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




184


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




185


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




186


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




191



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




192


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




193


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




194


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




195


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




196


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




197


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




201



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.249(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




211



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




212


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




213


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




214


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




215


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




216


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




221



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




222


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




223


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




224


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




225


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




226


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




227


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




231



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.249(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




330



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.246



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




335



DEBT INSTRUMENTS HELD FOR SALE




Annex V.Part 2.247



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




340



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




20.   Geographical breakdown

20.1   Geographical breakdown of assets by location of the activities










 




References





Carrying amount
Annex V.Part 1.27






Domestic activitivies




Non-domestic activities






Annex V.Part 2.270




Annex V.Part 2.270





010


020




010



Cash, cash balances at central banks and other demand deposits




IAS 1.54 (i)



 


 




020


Cash on hand



Annex V.Part 2.1



 


 




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 9. Appendix A



 


 




060


Derivatives



IFRS 9. Appendix A



 


 




070


Equity instruments



IAS 32.11



 


 




080


Debt securities



Annex V.Part 1.31



 


 




090


Loans and advances



Annex V.Part 1.32



 


 




096



Non-trading financial assets mandatorily at fair value through profit or loss




IFRS 7.8(a)(ii); IFRS 9.4.1.4



 


 




097


Equity instruments



IAS 32.11



 


 




098


Debt securities



Annex V.Part 1.31



 


 




099


Loans and advances



Annex V.Part 1.32



 


 




100



Financial assets designated at fair value through profit or loss




IFRS 7.8(a)(i); IFRS 9.4.1.5



 


 




120


Debt securities



Annex V.Part 1.31



 


 




130


Loans and advances



Annex V.Part 1.32



 


 




141



Financial assets at fair value through other comprehensive income




IFRS 7.8(h); IFRS 9.4.1.2A



 


 




142


Equity instruments



IAS 32.11



 


 




143


Debt securities



Annex V.Part 1.31



 


 




144


Loans and advances



Annex V.Part 1.32



 


 




181



Financial assets at amortised cost




IFRS 7.8(f); IFRS 9.4.1.2



 


 




182


Debt securities



Annex V.Part 1.31



 


 




183


Loans and advances



Annex V.Part 1.32



 


 




240



Derivatives – Hedge accounting




IFRS 9.6.2.1; Annex V.Part 1.22



 


 




250



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




IAS 39.89A(a); IFRS 9.6.5.8



 


 




260



Tangible assets



 


 


 




270



Intangible assets




IAS 1.54(c); CRR art 4(1)(115)



 


 




280



Investments in subsidaries, joint ventures and associates




IAS 1.54(e); Annex V.Part 1.21, Part 2.4



 


 




290



Tax assets




IAS 1.54(n-o)



 


 




300



Other assets




Annex V.Part 2.5



 


 




310



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




IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7



 


 




320



ASSETS




IAS 1.9(a), IG 6



 


 




20.2   Geographical breakdown of liabilities by location of the activities










 




References





Carrying amount
Annex V.Part 1.27






Domestic activitivies




Non-domestic activities






Annex V.Part 2.270




Annex V.Part 2.270





010


020




010



Financial liabilities held for trading




IFRS 7.8 (e) (ii); IFRS 9.BA.6



 


 




020


Derivatives



IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)



 


 




030


Short positions



IFRS 9.BA7(b)



 


 




040


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 




050


Debt securities issued



Annex V.Part 1.37



 


 




060


Other financial liabilities



Annex V.Part 1.38-41



 


 




070



Financial liabilities designated at fair value through profit or loss




IFRS 7.8 (e)(i); IFRS 9.4.2.2



 


 




080


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 




090


Debt securities issued



Annex V.Part 1.37



 


 




100


Other financial liabilities



Annex V.Part 1.38-41



 


 




110



Financial liabilities measured at amortised cost




IFRS 7.8(g); IFRS 9.4.2.1



 


 




120


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 




130


Debt securities issued



Annex V.Part 1.37



 


 




140


Other financial liabilities



Annex V.Part 1.38-41



 


 




150



Derivatives – Hedge accounting




IFRS 9.6.2.1; Annex V.Part 1.26



 


 




160



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




IAS 39.89A(b), IFRS 9.6.5.8



 


 




170



Provisions




IAS 37.10; IAS 1.54(l)



 


 




180



Tax liabilities




IAS 1.54(n-o)



 


 




190



Share capital repayable on demand




IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12



 


 




200



Other liabilities




Annex V.Part 2.13



 


 




210



Liabilities included in disposal groups classified as held for sale




IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14



 


 




220



LIABILITIES




IAS 1.9(b);IG 6



 


 




20.3   Geographical breakdown of statement of profit or loss items by location of the activities










 




References





Current period






Domestic activitivies




Non-domestic activities






Annex V.Part 2.270




Annex V.Part 2.270





010


020




010



Interest income




IAS 1.97; Annex V.Part 2.31



 


 




020



(Interest expenses)




IAS 1.97; Annex V.Part 2.31



 


 




030



(Expenses on share capital repayable on demand)




IFRIC 2.11



 


 




040



Dividend income




Annex V.Part 2.40



 


 




050



Fee and commission income




IFRS 7.20(c)



 


 




060



(Fee and commission expenses)




IFRS 7.20(c)



 


 




070



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




Annex V.Part 2.45



 


 




080



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




IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46



 


 




083



Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss




IFRS 9.5.7.1



 


 




090



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




IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44



 


 




100



Gains or (-) losses from hedge accounting, net




Annex V.Part 2.47-48



 


 




110



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




IAS 21.28, 52 (a)



 


 




130



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




IAS 1.34



 


 




140



Other operating income




Annex V.Part 2.314-316



 


 




150



(Other operating expenses)




Annex V.Part 2.314-316



 


 




155



TOTAL OPERATING INCOME, NET



 


 


 




160



(Administrative expenses)



 


 


 




170



(Depreciation)




IAS 1.102, 104



 


 




171



Modification gains or (-) losses, net




IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49



 


 




180



(Provisions or (-) reversal of provisions)




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



 


 




190



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




IFRS 7.20(a)(viii); Annex V Part 2.51, 53



 


 




200



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




IAS 28.40-43



 


 




210



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




IAS 36.126(a)(b)



 


 




220



Negative goodwill recognised in profit or loss




IFRS 3.Appendix B64(n)(i)



 


 




230



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




Annex V.Part 2.54



 


 




240



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 2.55



 


 




250



PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS




IAS 1.102, IG 6; IFRS 5.33 A



 


 




260



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




IAS 1.82(d); IAS 12.77



 


 




270



PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS




IAS 1, IG 6



 


 




280



Profit or (-) loss after tax from discontinued operations




IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56



 


 




290



PROFIT OR (-) LOSS FOR THE YEAR




IAS 1.81A(a)



 


 




20.4   Geographical breakdown of assets by residence of the counterparty















z-axis


Country of residence of the counterparty


 




 




 




References





Gross carrying amount




Accumulated impairment




Accumulated negative changes in fair value due to credit risk on non-performing exposures





 



Of which: held for trading or trading




of which: financial assets subject to impairment




Of which: debt forbearance




Of which: non-perfoming






Annex V.Part 1.34, Part 2.271, 275




Annex V.Part 1.15(a), Part 2.273




Annex V.Part 2.273




Annex V.Part 2.275




Annex V.Part 2.275




Annex V.Part 2.274




Annex V.Part 2.274





010


011


012


022


025


031


040




010



Derivatives




IFRS 9 Appendix A, Annex V.Part 2.272



 


 


 


 


 


 


 




020


Of which: credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 




030


Of which: other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 




040



Equity instruments




IAS 32.11



 


 


 


 


 


 


 




050


Of which: credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 




060


Of which: other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 




070


Of which: non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 




080



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 




090


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 




100


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 




110


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 




120


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 




130


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 




140



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 




150


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 




160


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 




170


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 




180


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 




190


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 




200


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 




210


Of which: Loans collateralized by commercial immovable property



Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 




220


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 




230


Of which: Loans collateralized by residential immovable property



Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 




240


Of which: Credit for consumption



Annex V.Part 2.88(a)



 


 


 


 


 


 


 




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












z-axis


Country of residence of the counterparty


 




 




 




References





Nominal amount




Provisions for commitments and guarantees given





 



Of which: debt forbearance




Of which: non-perfoming






Annex V.Part 2.118, 271




Annex V.Part 2.240-258




Annex V.Part 2.275




Annex V.Part 2.276





010


022


025


030




010



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 


 


 


 




020



Financial guarantees given




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 


 


 


 




030



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 


 


 


 




20.6   Geographical breakdown of liabilities by residence of the counterparty









z-axis


Country of residence of the counterparty


 




 




 




References





Carrying amount






Annex V.Part 1.27, 2.271





010




010



Derivatives




IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272



 




020


Of which: credit institutions



Annex V.Part 1.42(c)



 




030


Of which: other financial corporations



Annex V.Part 1.42(d)



 




040



Short positions




IFRS 9.BA7(b); Annex V.Part 1.44(d)



 




050


Of which: credit institutions



Annex V.Part 1.42(c)



 




060


Of which: other financial corporations



Annex V.Part 1.42(d)



 




070



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 




080


Central banks



Annex V.Part 1.42(a)



 




090


General governments



Annex V.Part 1.42(b)



 




100


Credit institutions



Annex V.Part 1.42(c)



 




110


Other financial corporations



Annex V.Part 1.42(d)



 




120


Non-financial corporations



Annex V.Part 1.42(e)



 




130


Households



Annex V.Part 1.42(f)



 




20.7.1   Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes













z-axis


Country of residence of the counterparty


 




 




 




References





Non-financial corporations
Annex V. Part 2.271, 277






Gross carrying amount




Accumulated impairment




Accumulated negative changes in fair value due to credit risk on non-performing exposures





 



of which: loans and advances subject to impairment




Of which: non-performing






Annex V.Part 1.34, Part 2.275




Annex V.Part 2.273




Annex V.Part 2.275




Annex V.Part 2.274




Annex V.Part 2.274





010


011


012


021


022




010









A



Agriculture, forestry and fishing







NACE Regulation



 


 


 


 


 




020









B



Mining and quarrying







NACE Regulation



 


 


 


 


 




030









C



Manufacturing







NACE Regulation



 


 


 


 


 




040









D



Electricity, gas, steam and air conditioning supply







NACE Regulation



 


 


 


 


 




050









E



Water supply







NACE Regulation



 


 


 


 


 




060









F



Construction







NACE Regulation



 


 


 


 


 




070









G



Wholesale and retail trade







NACE Regulation



 


 


 


 


 




080









H



Transport ans storage







NACE Regulation



 


 


 


 


 




090









I



Accommodation and food service activities







NACE Regulation



 


 


 


 


 




100









J



Information and communication







NACE Regulation



 


 


 


 


 




105









K



Financial and insurance activities







NACE Regulation



 


 


 


 


 




110









L



Real estate activities







NACE Regulation



 


 


 


 


 




120









M



Professional, scientific and technical activities







NACE Regulation



 


 


 


 


 




130









N



Administrative and support service activities







NACE Regulation



 


 


 


 


 




140









O



Public administration and defence, compulsory social security







NACE Regulation



 


 


 


 


 




150









P



Education







NACE Regulation



 


 


 


 


 




160









Q



Human health services and social work activities







NACE Regulation



 


 


 


 


 




170









R



Arts, entertainment and recreation







NACE Regulation



 


 


 


 


 




180









S



Other services







NACE Regulation



 


 


 


 


 




190



LOANS AND ADVANCES




Annex V.Part 1.32



 


 


 


 


 




21.   Tangible and intangible assets: assets subject to operating lease









 




References





Carrying amount






Annex V.Part 2.278-279





010




010



Property plant and equipment




IAS 16.6; IAS 1.54(a)



 




020


Revaluation model



IAS 17.49; IAS 16.31, 73(a)(d)



 




030


Cost model



IAS 17.49; IAS 16.30, 73(a)(d)



 




040



Investment property




IAS 40.IN5; IAS 1.54(b)



 




050


Fair value model



IAS 17.49; IAS 40.33-55, 76



 




060


Cost model



IAS 17.49; IAS 40.56,79(c)



 




070



Other intangible assets




IAS 38.8, 118



 




080


Revaluation model



IAS 17.49; IAS 38.75-87, 124(a)(ii)



 




090


Cost model



IAS 17.49; IAS 38.74



 




22.   Asset management, custody and other service functions

22.1   Fee and commission income and expenses by activity









 




References





Current period






Annex V.Part 2.280






IFRS 7.20(c )



010




010



Fee and commission income




Annex V.Part 2.281-283



 




020


Securities


 


 




030



Issuances




Annex V.Part 2.284(a)



 




040



Transfer orders




Annex V.Part 2.284(b)



 




050



Other




Annex V.Part 2.284(c)



 




060


Clearing and settlement



Annex V.Part 2.284(d)



 




070


Asset management



Annex V.Part 2.284(e); 285(a)



 




080


Custody [by type of customer]



Annex V.Part 2.284(e); 285(b)



 




090



Collective investment



 


 




100



Other



 


 




110


Central administrative services for collective investment



Annex V.Part 2.284(e); 285(c)



 




120


Fiduciary transactions



Annex V.Part 2.284(e); 285(d)



 




130


Payment services



Annex V.Part 2.284(e), 285(e)



 




140


Customer resources distributed but not managed [by type of product]



Annex V.Part 2.285(f)



 




150



Collective investment



 


 




160



Insurance products



 


 




170



Other



 


 




180


Structured Finance



Annex V.Part 2.284(f)



 




190


Loan servicing activities



Annex V.Part 2.284(g)



 




200


Loan commitments given



IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h)



 




210


Financial guarantees given



IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h)



 




220


Other



Annex V.Part 2.284(j)



 




230



(Fee and commission expenses)




Annex V.Part 2.113-115



 




240


(Clearing and settlement)



Annex V.Part 2.284(d)



 




250


(Custody)



Annex V.Part 2.285(b)



 




260


(Loan servicing activities)



Annex V.Part 2.284(g)



 




270


(Loan commitments received)



Annex V.Part 2.284(i)



 




280


(Financial guarantees received)



Annex V.Part 2.284(i)



 




290


(Other)



Annex V.Part 2.284(j)



 




22.2   Assets involved in the services provided









 




Reference





Amount of the assets involved in the services provided






Annex V.Part 2.285(g)





010




010



Asset management [by type of customer]




Annex V.Part 2.285(a)



 




020


Collective investment


 


 




030


Pension funds


 


 




040


Customer portfolios managed on a discretionary basis


 


 




050


Other investment vehicles


 


 




060



Custody assets [by type of customer]




Annex V.Part 2.285(b)



 




070


Collective investment


 


 




080


Other


 


 




090


Of which: entrusted to other entities


 


 




100



Central administrative services for collective investment




Annex V.Part 2.285(c)



 




110



Fiduciary transactions




Annex V.Part 2.285(d)



 




120



Payment services




Annex V.Part 2.285(e)



 




130



Customer resources distributed but not managed [by type of product]




Annex V.Part 2.285(f)



 




140


Collective investment


 


 




150


Insurance products


 


 




160


Other


 


 




30.   Off-balance sheet activities: Interests in unconsolidated structured entities

30.1   Interests in unconsolidated structured entities















 




References





Carrying amount of financial assets recognised in the balance sheet




Of which: liquidity support drawn




Fair value of liquidity support drawn




Carrying amount of financial liabilities recognised in the balance sheet




Nominal amount of off-balance sheet exposures given by the reporting institution




Of which: Nominal amount of loan commitments given




Losses incurred by the reporting institution in the current period






IFRS 12.29(a)




IFRS 12.29(a); Annex V.Part 2.286



 



IFRS 12.29(a)




IFRS 12.B26(e)



 



IFRS 12 B26(b); Annex V.Part 2.287





010


020


030


040


050


060


080




010



Total



 


 


 


 


 


 


 


 




30.2   Breakdown of interests in unconsolidated structured entities by nature of the activities













By nature of the activities






References





Carrying amount






Securitisation Special Purpose Entities




Asset management




Other activities






CRR art 4(1)(66)




Annex V.Part 2.285(a)



 





IFRS 12.24, B6.(a)



010


020


030




010



Selected financial assets recognised in the reporting institution's balance sheet




IFRS 12.29(a),(b)



 


 


 




021


of which: non-performing



Annex V.Part 2.213-239



 


 


 




030


Derivatives



IFRS 9 Appendix A; Annex V.Part 2.272



 


 


 




040


Equity instruments



IAS 32.11



 


 


 




050


Debt securities



Annex V.Part 1.31



 


 


 




060


Loans and advances



Annex V.Part 1.32



 


 


 




070



Selected equity and financial liabilites recognised in the reporting institution's balance sheet




IFRS 12.29(a),(b)



 


 


 




080


Equity instruments issued



IAS 32.11



 


 


 




090


Derivatives



IFRS 9 Appendix A; Annex V.Part 2.272



 


 


 




100


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 




110


Debt securities issued



Annex V.Part 1.37



 


 


 




 




Nominal amount






120



Off-balance sheet exposures given by the reporting institution




IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118



 


 


 




131


of which: non-performing



Annex V.Part 2.117



 


 


 




31.   Related parties

31.1   Related parties: amounts payable to and amounts receivable from













 




References Annex V.Part 2.288-291




Outstanding balances






Parent and entities with joint control or significant influence




Subsidiaries and other entities of the same group




Associates and joint ventures




Key management of the institution or its parent




Other related parties






IAS 24.19(a),(b)




IAS 24.19(c); Annex V.Part 2.289




IAS 24.19(d),(e); Annex V.Part 2.289




IAS 24.19(f)




IAS 24.19(g)





010


020


030


040


050




010



Selected financial assets




IAS 24.18(b)



 


 


 


 


 




020


Equity instruments



IAS 32.11



 


 


 


 


 




030


Debt securities



Annex V.Part 1.31



 


 


 


 


 




040


Loans and advances



Annex V.Part 1.32



 


 


 


 


 




050


of which: non-performing



Annex V. Part 2.213-239



 


 


 


 


 




060



Selected financial liabilities




IAS 24.18(b)



 


 


 


 


 




070


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 


 


 




080


Debt securities issued



Annex V.Part 1.37



 


 


 


 


 




090



Nominal amount of loan commitments, financial guarantees and other commitments given




IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118



 


 


 


 


 




100


of which: non-performing



IAS 24.18(b); Annex V. Part 2.117



 


 


 


 


 




110



Loan commitments, financial guarantees and other commitments received




IAS 24.18(b); Annex V.Part 2.290



 


 


 


 


 




120



Notional amount of derivatives




Annex V.Part 2.133-135



 


 


 


 


 




131



Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures




IAS 24.1(c); Annex V.Part 2.69-71, 291



 


 


 


 


 




132



Provisions on non-performing off-balance sheet exposures




Annex V.Part 2.11, 106, 291



 


 


 


 


 




31.2   Related parties: expenses and income generated by transactions with













 




References Annex V.Part 2.288-289, 292-293




Current period






Parent and entities with joint control or significant influence




Subsidiaries and other entities of the same group




Associates and joint ventures




Key management of the institution or its parent




Other related parties






IAS 24.19(a),(b)




IAS 24.19(c)




IAS 24.19(d),(e)




IAS 24.19(f)




IAS 24.19(g)





010


020


030


040


050




010



Interest income




IAS 24.18(a); Annex V.Part 2.31



 


 


 


 


 




020



Interest expenses




IAS 24.18(a); IAS 1.97; Annex V.Part 2.31



 


 


 


 


 




030



Dividend income




IAS 24.18(a); Annex V.Part 2.40



 


 


 


 


 




040



Fee and commission income




IAS 24.18(a); IFRS 7.20(c)



 


 


 


 


 




050



Fee and commission expenses




IAS 24.18(a); IFRS 7.20(c)



 


 


 


 


 




060



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




IAS 24.18(a)



 


 


 


 


 




070



Gains or (-) losses on de-recognition of other than financial assets




IAS 24.18(a); Annex V.Part 2.292



 


 


 


 


 




080



Impairment or (-) reversal of impairment on non-performing exposures




IAS 24.18(d); Annex V.Part 2.293



 


 


 


 


 




090



Provisions or (-) reversal of provisions on non-performing exposures




Annex V. Part 2.50, 293



 


 


 


 


 




40.   Group structure

40.1   Group structure: “entity-by-entity”
                                    


























LEI code




Entity code




Entity name




Entry date




Share capital of investee




Equity of investee




Total assets of investee




Profit or (-) loss of investee




Residence of investee




Sector of investee




NACE Code




Accumulated equity interest [%]




Voting rights [%]




Group structure [relationship]




Accounting treatment [Accounting Group]




Accounting treatment [CRR Group]




Carrying amount




Acquisition cost




Goodwill link to Investee




Fair value of investments for which there are published price quotations






Annex V.Part 2.294-295, 296(a)




Annex V.Part 2.294-295, 296(b)




IFRS 12.12(a), 21(a)(i); Annex V.Part 2.294-295, 296(c)




Annex V.Part 2.294-295, 296(d)




Annex V.Part 2.294-295, 296(e)




IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)




IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)




IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)




IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.294-295, 296(g)




Annex V.Part 2.294-295, 296(h)




Annex V.Part 2.294-295, 296(i)




IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(j)




IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(k)




IFRS 12.10(a)(i); Annex V.Part 2.294-295, 296(l)




IFRS 12.21(b); Annex V.Part 2.294-295, 296(m)




CRR art 18; Annex V.Part 2.294-295, 296(n)




Annex V.Part 2.294-295, 296(0)




Annex V.Part 2.294-295, 296(p)




Annex V.Part 2.294-295, 296(q)




IFRS 12.21(b)(iii); Annex V.Part 2.294-295, 296(r)





010


020


030


040


050


060


070


080


090


095


100


110


120


130


140


150


160


170


180


190




 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




40.2.   Group structure: “instrument-by-instrument”
                                    














Security code




Entity code




Holding company LEI code




Holding company code




Holding company name




Accumulated equity interest (%)




Carrying amount




Acquisition cost






Annex V.Part 2.297(a)




Annex V.Part 2.296(b), 297(c)




Annex V.Part 2.297(b)




Annex V.Part 2.297(b)



 



Annex V.Part 2.296(j), 297(c)




Annex V.Part 2.296(o), 297(c)




Annex V.Part 2.296(p), 297(c)





010


020


030


040


050


060


070


080




 


 


 


 


 


 


 


 




41.   Fair value

41.1   Fair value hierarchy: financial instruments at amortised cost












 




References Annex V.Part 2.298




Fair value
IFRS 7.25-26




Fair value hierarchy
IFRS 13.97, 93(b)






Level 1
IFRS 13.76




Level 2
IFRS 13.81




Level 3
IFRS 13.86






ASSETS



010


020


030


040




015



Financial assets at amortised cost




IFRS 7.8(f); IFRS 9.4.1.2



 


 


 


 




016


Debt securities



Annex V.Part 1.31



 


 


 


 




017


Loans and advances



Annex V.Part 1.32



 


 


 


 







LIABILITIES



 


 


 


 


 




070



Financial liabilities measured at amortised cost




IFRS 7.8(g); IFRS 9.4.2.1



 


 


 


 




080


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 


 




090


Debt securities issued



Annex V.Part 1.37



 


 


 


 




100


Other financial liabilities



Annex V.Part 1.38-41



 


 


 


 




41.2   Use of the Fair Value Option












 




References





Carrying amount
Annex V.Part 1.27






Accounting mismatch




Managed on a fair value basis




Hybrid contracts




Managed for credit risk






IFRS 9.B4.1.29




IFRS 9.B4.1.33




IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300




IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301






ASSETS



010


020


030


040




010



Financial assets designated at fair value through profit or loss




IFRS 7.8(a)(i); IFRS 9.4.1.5



 


 


 


 




030


Debt securities



Annex V.Part 1.31



 


 


 


 




040


Loans and advances



Annex V.Part 1.32



 


 


 


 





LIABILITIES



 


 


 


 


 




050



Financial liabilities designated at fair value through profit or loss




IFRS 7.8 (e)(i); IFRS 9.4.2.2



 


 


 


 




060


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 


 




070


Debt securities issued



Annex V.Part 1.37



 


 


 


 




080


Other financial liabilities



Annex V.Part 1.38-41



 


 


 


 




42.   Tangible and intangible assets: carrying amount by measurement method









 




References Annex V.Part 2.302




Carrying amount





010




010



Property plant and equipment




IAS 16.6; IAS 16.29; IAS 1.54(a)



 




020


Revaluation model



IAS 16.31, 73(a),(d)



 




030


Cost model



IAS 16.30, 73(a),(d)



 




040



Investment property




IAS 40.5, 30; IAS 1.54(b)



 




050


Fair value model



IAS 40.33-55, 76



 




060


Cost model



IAS 40.56, 79(c)



 




070



Other intangible assets




IAS 38.8, 118, 122 ; Annex V.Part 2.303



 




080


Revaluation model



IAS 38.75-87, 124(a)(ii)



 




090


Cost model



IAS 38.74



 




43.   Provisions














 




References National GAAP compatible IFRS





Carrying amount
Annex V.Part 1.27






Pensions and other post employment defined benefit obligations




Other long term employee benefits




Restructuring




Pending legal issues and tax litigation




Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4




Other provisions






IAS 19.63; IAS 1.78(d); Annex V.Part 2.9




IAS 19.153; IAS 1.78(d); Annex V.Part 2.10




IAS 37.70-83




IAS 37.14




IAS 37; IFRS 4; Annex V. Part 2.304-305




IAS 37.14





010


020


030


040


055


060




010



Opening balance [carrying amount at the beginning of the period]




IAS 37.84 (a)



 


 


 


 


 


 




020


Additions, including increases in existing provisions



IAS 37.84 (b)



 


 


 


 


 


 




030


(-) Amounts used



IAS 37.84 (c)



 


 


 


 


 


 




040


(-) Unused amounts reversed during the period



IAS 37.84 (d)



 


 


 


 


 


 




050


Increase in the discounted amount [passage of time] and effect of any change in the discount rate



IAS 37.84 (e)



 


 


 


 


 


 




060


Other movements


 


 


 


 


 


 


 




070



Closing balance [carrying amount at the end of the period]




IAS 37.84 (a)



 


 


 


 


 


 




44   Defined benefit plans and employee benefits

44.1   Components of net defined benefit plan assets and liabilities









 




References





Amount






Annex V.Part 2.306-307





010




010



Fair value of defined benefit plan assets




IAS 19.140(a)(i), 142



 




020


Of which: Financial instruments issued by the institution



IAS 19.143



 




030


Equity instruments



IAS 19.142(b)



 




040


Debt instruments



IAS 19.142(c)



 




050


Real estate



IAS 19.142(d)



 




060


Other defined benefit plan assets


 


 




070



Present value of defined benefit obligations




IAS 19.140(a)(ii)



 




080



Effect of the asset ceiling




IAS 19.140(a)(iii)



 




090



Net defined benefit assets [Carrying amount]




IAS 19.63; Annex V.Part 2.308



 




100



Provisions for pensions and other post-employment defined benefit obligations [Carrying amount]




IAS 19.63, IAS 1.78(d); Annex V.Part 2.9



 




110



Memo item: Fair value of any right to reimbursement recognised as an asset




IAS 19.140(b)



 




44.2   Movements in defined benefit obligations









 




References





Defined benefit obligations






Annex V.Part 2.306, 309





010




010



Opening balance [present value]




IAS 19.140(a)(ii)



 




020


Current service cost



IAS 19.141(a)



 




030


Interest cost



IAS 19.141(b)



 




040


Contributions paid



IAS 19.141(f)



 




050


Actuarial (-) gains or losses from changes in demographic assumptions



IAS 19.141(c)(ii)



 




060


Actuarial (-) gains or losses from changes in financial assumptions



IAS 19.141(c)(iii)



 




070


Foreign currency exchange increase or (-) decrease



IAS 19.141(e)



 




080


Benefits paid



IAS 19.141(g)



 




090


Past service cost, including gains and losses arising from settlements



IAS 19.141(d)



 




100


Increase or (-) decrease through business combinations and disposals



IAS 19.141(h)



 




110


Other increases or (-) decreases


 


 




120



Closing balance [present value]




IAS 19.140(a)(ii); Annex V.Part 2.310



 




44.3   Memo items [related to staff expenses]









 




References





Current period





010




010



Pension and similar expenses




Annex V.Part 2.311(a)



 




020



Share based payments




IFRS 2.44; Annex V.Part 2.311(b)



 




45   Breakdown of selected items of statement of profit or loss

45.1   Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio










 




References





Current period




Changes in fair value due to credit risk





 



Annex V.Part 2.312





010


020




010



Financial assets designated at fair value through profit or loss




IFRS 7.20(a)(i); IFRS 9.4.1.5



 


 




020



Financial liabilities designated at fair value through profit or loss




IFRS 7.20(a)(i); IFRS 9.4.2.2



 


 




030



GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS




IFRS 7.20(a)(i)



 


 




45.2   Gains or losses on derecognition of non-financial assets









 




References





Current period






Annex V.Part 2.313





010




020



Investment property




IAS 40.69; IAS 1.34(a), 98(d)



 




030



Intangible assets




IAS 38.113-115A; IAS 1.34(a)



 




040



Other assets




IAS 1.34 (a)



 




050



GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS




IAS 1.34



 




45.3   Other operating income and expenses










 




References





Income




Expenses





010


020




010



Changes in fair value in tangible assets measured using the fair value model




IAS 40.76(d); Annex V.Part 2.314



 


 




020



Investment property




IAS 40.75(f); Annex V.Part 2.314



 


 




030



Operating leases other than investment property




IAS 17.50, 51, 56(b); Annex V.Part 2.315



 


 




040



Other




Annex V.Part 2.316



 


 




050



OTHER OPERATING INCOME OR EXPENSES




Annex V.Part 2.314-316



 


 




46.   Statement of changes in equity























Sources of equity changes





References





Capital




Share premium




Equity instruments issued other than Capital




Other equity




Accumulated other comprehensive income




Retained earnings




Revaluation reserves




Other reserves




(-) Treasury shares




Profit or (-) loss atributable to owners of the parent




(-) Interim dividends




Minority interests




Total






Accumulated Other Comprehensive Income




Other items






IAS 1.106, 54(r)




IAS 1.106, 78(e)




IAS 1.106, Annex V.Part 2.18-19




IAS 1.106; Annex V.Part 2.20




IAS 1.106




CRR art 4(1)(123)




IFRS 1.30 D5-D8




IAS 1.106, 54(c)




IAS 1.106; IAS 32.34, 33; Annex V.Part 2.30




IAS 1.106(a)




IAS 1.106; IAS 32.35




IAS 1.54(q), 106(a)




IAS 1.54(q), 106(a)




IAS 1.9(c), IG6





010


020


030


040


050


060


070


080


090


100


110


120


130


140




010



Opening balance [before restatement]



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




020


Effects of corrections of errors



IAS 1.106.(b); IAS 8.42



 


 


 


 


 


 


 


 


 


 


 


 


 


 




030


Effects of changes in accounting policies



IAS 1.106.(b); IAS 1.IG6; IAS 8.22



 


 


 


 


 


 


 


 


 


 


 


 


 


 




040



Opening balance [current period]



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




050


Issuance of ordinary shares



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 




060


Issuance of preference shares



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 




070


Issuance of other equity instruments



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 




080


Exercise or expiration of other equity instruments issued



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 




090


Conversion of debt to equity



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 




100


Capital reduction



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 




110


Dividends



IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6



 


 


 


 


 


 


 


 


 


 


 


 


 


 




120


Purchase of treasury shares



IAS 1.106.(d).(iii); IAS 32.33



 


 


 


 


 


 


 


 


 


 


 


 


 


 




130


Sale or cancellation of treasury shares



IAS 1.106.(d).(iii); IAS 32.33



 


 


 


 


 


 


 


 


 


 


 


 


 


 




140


Reclassification of financial instruments from equity to liability



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 




150


Reclassification of financial instruments from liability to equity



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 




160


Transfers among components of equity



IAS 1.106.(d).(iii); Annex V.Part 2.318



 


 


 


 


 


 


 


 


 


 


 


 


 


 




170


Equity increase or (-) decrease resulting from business combinations



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 




180


Share based payments



IAS 1.106.(d).(iii); IFRS 2.10



 


 


 


 


 


 


 


 


 


 


 


 


 


 




190


Other increase or (-) decrease in equity



IAS 1.106.(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 




200


Total comprehensive income for the year



IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6



 


 


 


 


 


 


 


 


 


 


 


 


 


 




210



Closing balance [current period]’


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 












ANNEX II




                     ‘ANNEX IV

REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS








FINREP TEMPLATES FOR GAAP






TEMPLATE NUMBER




TEMPLATE CODE




NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE





 


 



PART 1 [QUARTERLY FREQUENCY]





 


 



Balance Sheet Statement [Statement of Financial Position]





1.1


F 01.01


Balance Sheet Statement: assets




1.2


F 01.02


Balance Sheet Statement: liabilities




1.3


F 01.03


Balance Sheet Statement: equity




2


F 02.00



Statement of profit or loss





3


F 03.00



Statement of comprehensive income





 


 



Breakdown of financial assets by instrument and by counterparty sector





4.1


F 04.01


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




4.2.1


F 04.02.1


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




4.2.2


F 04.02.2


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




4.3.1


F 04.03.1


Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income




4.4.1


F 04.04.1


Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost




4.5


F 04.05


Subordinated financial assets




4.6


F 04.06


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




4.7


F 04.07


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


F 04.08


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




4.9


F 04.09


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




4.10


F 04.10


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




5.1


F 05.01



Breakdown of non-trading Loans and advances by product





6.1


F 06.01



Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes





 


F 07.00



Financial assets subject to impairment that are past due





7.1


F 07.01


Financial assets subject to impairment that are past due




7.2


F 07.02


Financial assets subject to impairment that are past due under national GAAP




 


 



Breakdown of financial liabilities





8.1


F 08.01


Breakdown of financial liabilities by product and by counterparty sector




8.2


F 08.02


Subordinated financial liabilities




 


 



Loan commitments, financial guarantees and other commitments





9.1


F 09.01


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




9.1.1


F 09.01.1


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




9.2


F 09.02


Loan commitments, financial guarantees and other commitments received




10


F 10.00



Derivatives - Trading and economic hedges





 


 



Hedge accounting





11.1


F 11.01


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




11.2


F 11.02


Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk




11.3


F 11.03


Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge




11.3.1


F 11.03.1


Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio




11.4


F 11.04


Hedged items in fair value hedges




 


 



Movements in allowances and provisions for credit losses





12


F 12.00


Movements in allowances for credit losses and impairment of equity instruments under national GAAP




12.1


F 12.01


Movements in allowances and provisions for credit losses




12.2


F 12.02


Transfers between impairment stages (gross basis presentation)




 


 



Collateral and guarantees received





13.1


F 13.01


Breakdown of collateral and guarantees by loans and advances other than held for trading




13.2


F 13.02


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




13.3


F 13.03


Collateral obtained by taking possession [tangible assets] accumulated




14


F 14.00



Fair value hierarchy: financial instruments at fair value





15


F 15.00



Derecognition and financial liabilities associated with transferred financial assets





 


 



Breakdown of selected statement of profit or loss items





16.1


F 16.01


Interest income and expenses by instrument and counterparty sector




16.2


F 16.02


Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument




16.3


F 16.03


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




16.4


F 16.04


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




16.4.1


F 16.04.1


Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument




16.5


F 16.05


Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument




16.6


F 16.06


Gains or losses from hedge accounting




16.7


F 16.07


Impairment on non-financial assets




 


 



Reconciliation between accounting and CRR scope of consolidation: Balance Sheet





17.1


F 17.01


Reconciliation between accounting and CRR scope of consolidation: Assets




17.2


F 17.02


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




17.3


F 17.03


Reconciliation between accounting and CRR scope of consolidation: Liabilities




18


F 18.00



Performing and non-performing exposures





19


F 19.00



Forborne exposures





 


 



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





 


 



Geographical breakdown





20.1


F 20.01


Geographical breakdown of assets by location of the activities




20.2


F 20.02


Geographical breakdown of liabilities by location of the activities




20.3


F 20.03


Geographical breakdown of main statement of profit or loss items by location of the activities




20.4


F 20.04


Geographical breakdown of assets by residence of the counterparty




20.5


F 20.05


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




20.6


F 20.06


Geographical breakdown of liabilities by residence of the counterparty




20.7.1


F 20.07.1


Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes




21


F 21.00



Tangible and intangible assets: assets subject to operating lease





 


 



Asset management, custody and other service functions





22.1


F 22.01


Fee and commission income and expenses by activity




22.2


F 22.02


Assets involved in the services provided




 


 



PART 3 [SEMI-ANNUAL]





 


 



Off-balance sheet activities: interests in unconsolidated structured entities





30.1


F 30.01


Interests in unconsolidated structured entities




30.2


F 30.02


Breakdown of interests in unconsolidated structured entities by nature of the activities




 


 



Related parties





31.1


F 31.01


Related parties: amounts payable to and amounts receivable from




31.2


F 31.02


Related parties: expenses and income generated by transactions with




 


 



PART 4 [ANNUAL]





 


 



Group structure





40.1


F 40.1


Group structure: “entity-by-entity”




40.2


F 40.02


Group structure: “instrument-by-instrument”




 


 



Fair value





41.1


F 41.01


Fair value hierarchy: financial instruments at amortised cost




41.2


F 41.02


Use of the Fair Value Option




42


F 42.00



Tangible and intangible assets: carrying amount by measurement method





43


F 43.00



Provisions





 


 



Defined benefit plans and employee benefits





44.1


F 44.01


Components of net defined benefit plan assets and liabilities




44.2


F 44.02


Movements in defined benefit plan obligations




44.3


F 44.03


Memo items [related to staff expenses]




 


 



Breakdown of selected items of statement of profit or loss





45.1


F 45.01


Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio




45.2


F 45.02


Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates




45.3


F 45.03


Other operating income and expenses




46


F 46.00



Statement of changes in equity





COLOUR CODE IN TEMPLATES:








 


Parts for National GAAP reporters




 


Cell not to be submitted for reporting institutions subject to the relevant accounting framework










1.   Balance Sheet Statement [Statement of Financial Position]

1.1   Assets











 




References National GAAP based on BAD






References National GAAP compatible IFRS




Breakdown in table



Carrying amount






Annex V.Part 1.27-28





010




010



Cash, cash balances at central banks and other demand deposits




BAD art 4.Assets(1)




IAS 1.54 (i)



 


 




020


Cash on hand



Annex V.Part 2.1




Annex V.Part 2.1



 


 




030


Cash balances at central banks



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




Annex V.Part 2.2



 


 




040


Other demand deposits



Annex V.Part 2.3




Annex V.Part 2.3



5 


 




050



Financial assets held for trading




Accounting Directive art 8(1)(a), (5); IAS 39.9




IFRS 9.Appendix A



 


 




060


Derivatives



CRR Annex II




IFRS 9.Appendix A



10 


 




070


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5




IAS 32.11



4 


 




080


Debt securities



Annex V.Part 1.24, 26




Annex V.Part 1.31



4 


 




090


Loans and advances



Annex V.Part 1.24, 27




Annex V.Part 1.32



4 


 




091



Trading financial assets




BAD Article 32-33; Annex V.Part 1.17



 


 


 




092


Derivatives



CRR Annex II; Annex V.Part 1.17, 27



 


10 


 




093


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


4 


 




094


Debt securities



Annex V.Part 1.31



 


4 


 




095


Loans and advances



Annex V.Part 1.32



 


4 


 




096



Non-trading financial assets mandatorily at fair value through profit or loss



 



IFRS 7.8(a)(ii); IFRS 9.4.1.4



4 


 




097


Equity instruments


 



IAS 32.11



4 


 




098


Debt securities


 



Annex V.Part 1.31



4 


 




099


Loans and advances


 



Annex V.Part 1.32



4 


 




100



Financial assets designated at fair value through profit or loss




Accounting Directive art 8(1)(a), (6)




IFRS 7.8(a)(i); IFRS 9.4.1.5



4 


 




110


Equity instruments


 



IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5



4 


 




120


Debt securities



Annex V.Part 1.31




Annex V.Part 1.31



4 


 




130


Loans and advances



Annex V.Part 1.32




Annex V.Part 1.32



4 


 




141



Financial assets at fair value through other comprehensive income



 



IFRS 7.8(h); IFRS 9.4.1.2A



4 


 




142


Equity instruments


 



IAS 32.11



4 


 




143


Debt securities


 



Annex V.Part 1.31



4 


 




144


Loans and advances


 



Annex V.Part 1.32



4 


 




171



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




BAD art 36(2)



 


4 


 




172


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


4 


 




173


Debt securities



Annex V.Part 1.31



 


4 


 




174


Loans and advances



Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32



 


4 


 




175



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




Accounting Directive art 8(1)(a), (8)



 


4 


 




176


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


4 


 




177


Debt securities



Annex V.Part 1.31



 


4 


 




178


Loans and advances



Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32



 


4 


 




181



Financial assets at amortised cost



 



IFRS 7.8(f); IFRS 9.4.1.2



4 


 




182


Debt securities


 



Annex V.Part 1.31



4 


 




183


Loans and advances


 



Annex V.Part 1.32



4 


 




231



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




BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19



 


4 


 




390


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


4 


 




232


Debt securities



Annex V.Part 1.31



 


4 


 




233


Loans and advances



Annex V.Part 1.32



 


4 


 




234



Other non-trading non-derivative financial assets




BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20



 


4 


 




235


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


4 


 




236


Debt securities



Annex V.Part 1.31



 


4 


 




237


Loans and advances



Annex V.Part 1.32



 


4 


 




240



Derivatives – Hedge accounting




Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22




IFRS 9.6.2.1; Annex V.Part 1.22



11 


 




250



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




Accounting Directive art 8(5), (6); IAS 39.89A (a)




IAS 39.89A(a); IFRS 9.6.5.8



 


 




260



Investments in subsidiaries, joint ventures and associates




BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4




IAS 1.54(e); Annex V.Part 1.21, Part 2.4



40 


 




270



Tangible assets




BAD art 4.Assets(10)



 


 


 




280


Property, Plant and Equipment


 



IAS 16.6; IAS 1.54(a)



21, 42


 




290


Investment property


 



IAS 40.5; IAS 1.54(b)



21, 42


 




300



Intangible assets




BAD art 4.Assets(9); CRR art 4(1)(115)




IAS 1.54(c); CRR art 4(1)(115)



 


 




310


Goodwill



BAD art 4.Assets(9); CRR art 4(1)(113)




IFRS 3.B67(d); CRR art 4(1)(113)



 


 




320


Other intangible assets



BAD art 4.Assets(9)




IAS 38.8,118



21, 42


 




330



Tax assets



 



IAS 1.54(n-o)



 


 




340


Current tax assets


 



IAS 1.54(n); IAS 12.5



 


 




350


Deferred tax assets



Accounting Directive art 17(1)(f); CRR art 4(1)(106)




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



 


 




360



Other assets




Annex V.Part 2.5, 6




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 2.7



 


 




375


(-) Haircuts for trading assets at fair value




Annex V Part 1.29



 


 


 




380



TOTAL ASSETS




BAD art 4 Assets




IAS 1.9(a), IG 6



 


 




1.2   Liabilities











 




References National GAAP based on BAD






References National GAAP compatible IFRS





Breakdown in table




Carrying amount






Annex V.Part 1.27-28





010




010



Financial liabilities held for trading



 



IFRS 7.8 (e) (ii); IFRS 9.BA.6



8 


 




020


Derivatives


 



IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)



10 


 




030


Short positions


 



IFRS 9.BA7(b)



8 


 




040


Deposits


 



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



8 


 




050


Debt securities issued


 



Annex V.Part 1.37



8 


 




060


Other financial liabilities


 



Annex V.Part 1.38-41



8 


 




061



Trading financial liabilities




Accounting Directive art 8(1)(a),(3),(6)



 


8 


 




062


Derivatives



CRR Annex II; Annex V.Part 1.25



 


10 


 




063


Short positions


 


 


8 


 




064


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


8 


 




065


Debt securities issued



Annex V.Part 1.37



 


8 


 




066


Other financial liabilities



Annex V.Part 1.38-41



 


8 


 




070



Financial liabilities designated at fair value through profit or loss




Accounting Directive art 8(1)(a), (6); IAS 39.9




IFRS 7.8 (e)(i); IFRS 9.4.2.2



8 


 




080


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



8 


 




090


Debt securities issued



Annex V.Part 1.37




Annex V.Part 1.37



8 


 




100


Other financial liabilities



Annex V.Part 1.38-41




Annex V.Part 1.38-41



8 


 




110



Financial liabilities measured at amortised cost




Accounting Directive art 8(3), (6); IAS 39.47




IFRS 7.8(g); IFRS 9.4.2.1



8 


 




120


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



8 


 




130


Debt securities issued



Annex V.Part 1.31




Annex V.Part 1.37



8 


 




140


Other financial liabilities



Annex V.Part 1.32-34




Annex V.Part 1.38-41



8 


 




141



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




Accounting Directive art 8(3)



 


8 


 




142


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


8 


 




143


Debt securities issued



Annex V.Part 1.37



 


8 


 




144


Other financial liabilities



Annex V.Part 1.38-41



 


8 


 




150



Derivatives – Hedge accounting




Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26




IFRS 9.6.2.1; Annex V.Part 1.26



11 


 




160



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




Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)




IAS 39.89A(b), IFRS 9.6.5.8



 


 




170



Provisions




BAD art 4.Liabilities(6)




IAS 37.10; IAS 1.54(l)



43 


 




175


Funds for general banking risks [if presented within liabilities]



BAD art 38.1; CRR art 4(112); Annex V.Part 2.15



 


 


 




180


Pensions and other post employment defined benefit obligations



Annex V.Part 2.9




IAS 19.63; IAS 1.78(d); Annex V.Part 2.9



43 


 




190


Other long term employee benefits



Annex V.Part 2.10




IAS 19.153; IAS 1.78(d); Annex V.Part 2.10



43 


 




200


Restructuring


 



IAS 37.71, 84(a)



43 


 




210


Pending legal issues and tax litigation


 



IAS 37.Appendix C. Examples 6 and 10



43 


 




220


Commitments and guarantees given



BAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33




IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11



9 12 43


 




230


Other provisions



BAD Article 4 Liabilities (6)(c ), Off balance sheet items




IAS 37.14



43 


 




240



Tax liabilities



 



IAS 1.54(n-o)



 


 




250


Current tax liabilities


 



IAS 1.54(n); IAS 12.5



 


 




260


Deferred tax liabilities



Accounting Directive art 17(1)(f); CRR art 4(1)(108)




IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)



 


 




270



Share capital repayable on demand



 



IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12



 


 




280



Other liabilities




Annex V.Part 2.13




Annex V.Part 2.13



 


 




290



Liabilities included in disposal groups classified as held for sale



 



IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14



 


 




295



Haircuts for trading liabilities at fair value




Annex V Part 1.29



 


 


 




300



TOTAL LIABILITIES



 



IAS 1.9(b);IG 6



 


 




1.3   Equity











 




References National GAAP based on BAD






References National GAAP compatible IFRS





Breakdown in table




Carrying amount





010




010



Capital




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




IAS 1.54(r), BAD art 22



46 


 




020


Paid up capital



BAD art 4.Liabilities(9)




IAS 1.78(e)



 


 




030


Unpaid capital which has been called up



BAD art 4.Liabilities(9); Annex V.Part 2.17




Annex V.Part 2.14



 


 




040



Share premium




BAD art 4.Liabilities(10); CRR art 4(1)(124)




IAS 1.78(e); CRR art 4(1)(124)



46 


 




050



Equity instruments issued other than capital




Annex V.Part 2.18-19




Annex V.Part 2.18-19



46 


 




060


Equity component of compound financial instruments



Accounting Directive art 8(6); Annex V.Part 2.18




IAS 32.28-29; Annex V.Part 2.18



 


 




070


Other equity instruments issued



Annex V.Part 2.19




Annex V.Part 2.19



 


 




080



Other equity




Annex V.Part 2.20




IFRS 2.10; Annex V.Part 2.20



 


 




090



Accumulated other comprehensive income




CRR art 4(1)(100)




CRR art 4(1)(100)



46 


 




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, IG6; IAS 19.120(c)



 


 




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.IG6; IAS 28.10



 


 




320



Fair value changes of equity instruments measured at fair value through other comprehensive income



 



IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21



 


 




330



Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income



 



IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22



 


 




340



Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]



 



IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22



 


 




350



Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]



 



IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57



 


 




360



Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk



 



IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23



 


 




128


Items that may be reclassified to profit or loss


 



IAS 1.82A(a) (ii)



 


 




130



Hedge of net investments in foreign operations [effective portion]




Accounting Directive art 8(1)(a), (6)(8)




IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24



 


 




140



Foreign currency translation




BAD art 39(6)




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



 


 




150



Hedging derivatives. Cash flow hedges reserve [effective portion]




Accounting Directive art 8(1)(a), (6)(8)




IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25



 


 




155



Fair value changes of debt instruments measured at fair value through other comprehensive income



 



IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26



 


 




165



Hedging instruments [not designated elements]



 



IAS 1.7(g)(h); IFRS 9.6.5.15,.6.5.16; IFRS 7.24E (b)(c); Annex V.Part 2.60



 


 




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.IG6; IAS 28.10



 


 




190



Retained earnings




BAD art 4.Liabilities(13); CRR art 4(1)(123)




CRR art 4(1)(123)



 


 




200



Revaluation reserves




BAD art 4.Liabilities(12)




IFRS 1.30, D5-D8; Annex V.Part 2.28



 


 




201


Tangible assets



Accounting Directive art 7(1)



 


 


 




202


Equity instruments



Accounting Directive art 7(1)



 


 


 




203


Debt securities



Accounting Directive art 7(1)



 


 


 




204


Other



Accounting Directive art 7(1)



 


 


 




205



Fair value reserves




Accounting Directive art 8(1)(a)



 


 


 




206


Hedge of net investments in foreign operations



Accounting Directive art 8(1)(a), (8)(b)



 


 


 




207


Hedging derivatives.Cash flow hedges



Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a)



 


 


 




208


Hedging derivatives. Other hedges



Accounting Directive art 8(1)(a), (8)(a)



 


 


 




209


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



Accounting Directive art 8(1)(a), (8)(2)



 


 


 




210



Other reserves




BAD art 4 Liabilities(11)-(13)




IAS 1.54; IAS 1.78(e)



 


 




215


Funds for general banking risks [if presented within equity]



BAD art 38.1; CRR art 4(112); Annex V.Part 2.15



 


 


 




220


Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method



Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29




IAS 28.11; Annex V.Part 2.29



 


 




230


Other



Annex V.Part 2.29




Annex V.Part 2.29



 


 




235



First consolidation differences




Accounting Directive art 24(3)(c)



 


 


 




240


(-) Treasury shares




Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30




IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30



46 


 




250



Profit or loss attributable to owners of the parent




BAD art 4.Liabilities(14)




IAS 1.81B (b)(ii)



2 


 




260


(-) Interim dividends




CRR Article 26(2b)




IAS 32.35



 


 




270



Minority interests [Non-controlling interests]




Accounting Directive art 24(4)




IAS 1.54(q)



 


 




280


Accumulated Other Comprehensive Income



CRR art 4(1)(100)




CRR art 4(1)(100)



46 


 




290


Other items


 


 


46 


 




300



TOTAL EQUITY



 



IAS 1.9(c), IG 6



46 


 




310



TOTAL EQUITY AND TOTAL LIABILITIES




BAD art 4.Liabilities




IAS 1.IG6



 


 




2.   Statement of profit or loss











 




References National GAAP based on BAD






References National GAAP compatible IFRS




Breakdown in table



Current period





010




010



Interest income




BAD art 27.Vertical layout(1); Annex V.Part 2.31




IAS 1.97; Annex V.Part 2.31



16 


 




020


Financial assets held for trading


 



IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34



 


 




025


Non-trading financial assets mandatorily at fair value through profit or loss


 



IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1



 


 




030


Financial assets designated at fair value through profit or loss


 



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



 


 




041


Financial assets at fair value through other comprehensive income


 



IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A



 


 




051


Financial assets at amortised cost


 



IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2



 


 




070


Derivatives - Hedge accounting, interest rate risk


 



IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35



 


 




080


Other assets


 



Annex V.Part 2.36



 


 




085


Interest income on liabilities



Annex V.Part 2.37




IFRS 9.5.7.1, Annex V.Part 2.37



 


 




090



(Interest expenses)




BAD art 27.Vertical layout(2); Annex V.Part 2.31




IAS 1.97; Annex V.Part 2.31



16 


 




100 


(Financial liabilities held for trading)


 



IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34



 


 




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); IFRS 9.5.7.2



 


 




130 


(Derivatives - Hedge accounting, interest rate risk)


 



IAS 39.9; Annex V.Part 2.35



 


 




140 


(Other liabilities)


 



Annex V.Part 2.38



 


 




145 


(Interest expense on assets)



Annex V.Part 2.39




IFRS 9.5.7.1, Annex V.Part 2.39



 


 




150 



(Expenses on share capital repayable on demand)



 



IFRIC 2.11



 


 




160 



Dividend income




BAD art 27.Vertical layout(3); Annex V.Part 2.40




Annex V.Part 2.40



31 


 




170 


Financial assets held for trading


 



IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40



 


 




175 


Non-trading financial assets mandatorily at fair value through profit or loss


 



IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40



 


 




191 


Financial assets at fair value through other comprehensive income


 



IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41



 


 




192 


Investments in subsidiaries, joint ventures and associates accounted for using other than equity method



Annex V Part 2 .42




Annex V Part 2 .42



 


 




200 



Fee and commission income




BAD art 27.Vertical layout(4)




IFRS 7.20(c)



22 


 




210 



(Fee and commission expenses)




BAD art 27.Vertical layout(5)




IFRS 7.20(c)



22 


 




220 



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




BAD art 27.Vertical layout(6)




Annex V.Part 2.45



16 


 




231 


Financial assets at fair value through other comprehensive income


 



IFRS 9.4.12A; IFRS 9.5.7.10-11



 


 




241 


Financial assets at amortised cost


 



IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2



 


 




260 


Financial liabilities measured at amortised cost


 



IFRS 7.20(a)(v); IFRS 9.5.7.2



 


 




270 


Other


 


 


 


 




280 



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




BAD art 27.Vertical layout(6)




IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46



16 


 




285 



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




BAD art 27.Vertical layout(6)



 


16 


 




287 



Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net



 



IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46



 


 




290 



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



 



IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44



16, 45


 




295 



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




BAD art 27.Vertical layout(6)



 


16 


 




300 



Gains or (-) losses from hedge accounting, net




Accounting Directive art 8(1)(a), (6), (8)




Annex V.Part 2.47



16 


 




310 



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




BAD art 39




IAS 21.28, 52 (a)



 


 




320 



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




BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56



 


 


 




330 



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




Annex V. Part 2.48




IAS 1.34; Annex V. Part 2.48



45 


 




340 



Other operating income




BAD art 27.Vertical layout(7); Annex V.Part 2.314-316




Annex V.Part 2.314-316



45 


 




350 



(Other operating expenses)




BAD art 27.Vertical layout(10); Annex V.Part 2.314-316




Annex V.Part 2.314-316



45 


 




355 



TOTAL OPERATING INCOME, NET



 


 


 


 




360 



(Administrative expenses)




BAD art 27.Vertical layout(8)



 


 


 




370 


(Staff expenses)



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




IAS 19.7; IAS 1.102, IG 6



44 


 




380 


(Other administrative expenses)



BAD art 27.Vertical layout(8)(b);



 


 


 




390 



(Depreciation)



 



IAS 1.102, 104



 


 




400 


(Property, Plant and Equipment)



BAD art 27.Vertical layout(9)




IAS 1.104; IAS 16.73(e)(vii)



 


 




410 


(Investment Properties)



BAD art 27.Vertical layout(9)




IAS 1.104; IAS 40.79(d)(iv)



 


 




415 


(Goodwill)



BAD art 27.Vertical layout(9)



 


 


 




420 


(Other intangible assets)



BAD art 27.Vertical layout(9)




IAS 1.104; IAS 38.118(e)(vi)



 


 




425 



Modification gains or (-) losses, net



 



IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49



 


 




426 


Financial assets at fair value through other comprehensive income


 



IFRS 7.35J



 


 




427 


Financial assets at amortised cost


 



IFRS 7.35J



 


 




430 



(Provisions or (-) reversal of provisions)



 



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



9 12 43


 




440 


(Commitments and guarantees given)



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




IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50



 


 




450 


(Other provisions)


 


 


 


 




455 



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




BAD art 38.2



 


 


 




460 



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




BAD art 35-37, Annex V.Part 2.52, 53




IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53



12 


 




481 


(Financial assets at fair value through other comprehensive income)


 



IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8



12 


 




491 


(Financial assets at amortised cost)


 



IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8



12 


 




510 



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




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




IAS 28.40-43



16 


 




520 



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



 



IAS 36.126(a)(b)



16 


 




530 


(Property, plant and equipment)



BAD art 27.Vertical layout(9)




IAS 16.73(e)(v-vi)



 


 




540 


(Investment properties)



BAD art 27.Vertical layout(9)




IAS 40.79(d)(v)



 


 




550 


(Goodwill)



BAD art 27.Vertical layout(9)




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



 


 




560 


(Other intangible assets)



BAD art 27.Vertical layout(9)




IAS 38.118 (e)(iv)(v)



 


 




570 


(Other)


 



IAS 36.126 (a)(b)



 


 




580 



Negative goodwill recognised in profit or loss




Accounting Directive art 24(3)(f)




IFRS 3.Appendix B64(n)(i)



 


 




590 



Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method




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




Annex V.Part 2.54



 


 




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 2.55



 


 




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)




BAD art 27.Vertical layout(15)




IAS 1.82(d); IAS 12.77



 


 




630 



PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS




BAD art 27.Vertical layout(16)




IAS 1, IG 6



 


 




632 



Extraordinary profit or (-) loss after tax




BAD art 27.Vertical layout(21)



 


 


 




633 


Extraordinary profit or loss before tax



BAD art 27.Vertical layout(19)



 


 


 




634 


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



BAD art 27.Vertical layout(20)



 


 


 




640 



Profit or (-) loss after tax from discontinued operations



 



IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56



 


 




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




BAD art 27.Vertical layout(23)




IAS 1.81A(a)



 


 




680 


Attributable to minority interest [non-controlling interests]


 



IAS 1.81B (b)(i)



 


 




690 


Attributable to owners of the parent


 



IAS 1.81B (b)(ii)



 


 




3.   Statement of comprehensive income









 




References National GAAP compatible IFRS





Current period





010




010



Profit or (-) loss for the year




IAS 1.7, IG6



 




020



Other comprehensive income




IAS 1.7, IG6



 




030



Items that will not be reclassified to profit or loss




IAS 1.82A(a)(i)



 




040


Tangible assets



IAS 1.7, IG6; IAS 16.39-40



 




050


Intangible assets



IAS 1.7; IAS 38.85-86



 




060


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



IAS 1.7, IG6; IAS 19.120(c)



 




070


Non-current assets and disposal groups held for sale



IFRS 5.38



 




080


Share of other recognised income and expense of entities accounted for using the equity method



IAS 1.IG6; IAS 28.10



 




081


Fair value changes of equity instruments measured at fair value through other comprehensive income



IAS 1.7(d)



 




083


Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net



IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57



 




084



Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]




IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57



 




085



Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]




IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57



 




086


Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk



IAS 1.7(f)



 




090


Income tax relating to items that will not be reclassified



IAS 1.91(b); Annex V.Part 2.66



 




100 



Items that may be reclassified to profit or loss




IAS 1.82A(a)(ii)



 




110 


Hedge of net investments in foreign operations [effective portion]



IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58



 




120 



Valuation gains or (-) losses taken to equity




IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58



 




130 



Transferred to profit or loss




IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59



 




140 



Other reclassifications




Annex V.Part 2.65



 




150 


Foreign currency translation



IAS 1.7, IG6; IAS 21.52(b)



 




160 



Translation gains or (-) losses taken to equity




IAS 21.32, 38-47



 




170 



Transferred to profit or loss




IAS 1.7, 92-95; IAS 21.48-49



 




180 



Other reclassifications




Annex V.Part 2.65



 




190 


Cash flow hedges [effective portion]



IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a);



 




200 



Valuation gains or (-) losses taken to equity




IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a)



 




210 



Transferred to profit or loss




IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59



 




220 



Transferred to initial carrying amount of hedged items




IAS 1.IG6;IFRS 9.6.5.11(d)(i)



 




230 



Other reclassifications




Annex V.Part 2.65



 




231 


Hedging instruments [not designated elements]



IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c); Annex V.Part 2.60



 




232 



Valuation gains or (-) losses taken to equity




IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c)



 




233 



Transferred to profit or loss




IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61



 




234 



Other reclassifications




Annex V.Part 2.65



 




241 


Debt instruments at fair value through other comprehensive income



IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63



 




251 



Valuation gains or (-) losses taken to equity




IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4



 




261 



Transferred to profit or loss




IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64



 




270 



Other reclassifications




IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65



 




280 


Non-current assets and disposal groups held for sale



IFRS 5.38



 




290 



Valuation gains or (-) losses taken to equity




IFRS 5.38



 




300 



Transferred to profit or loss




IAS 1.7, 92-95; IFRS 5.38



 




310 



Other reclassifications




IFRS 5.IG Example 12



 




320 


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



IAS 1.IG6; IAS 28.10



 




330 


Income tax relating to items that may be reclassified to profit or (-) loss



IAS 1.91(b), IG6; Annex V.Part 2.66



 




340 



Total comprehensive income for the year




IAS 1.7, 81A(a), IG6



 




350 


Attributable to minority interest [Non-controlling interest]



IAS 1.83(b)(i), IG6



 




360 


Attributable to owners of the parent



IAS 1.83(b)(ii), IG6



 




4.   Breakdown of financial assets by instrument and by counterparty sector

4.1   Financial assets held for trading










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount






Annex V.Part 1.27





010




005



Derivatives



 


 


 




010



Equity instruments




ECB/2013/33 Annex 2.Part 2.4-5




IAS 32.11, Annex V.Part 1.44(b)



 




030


of which: credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 




040


of which: other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 




050


of which: non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 




060



Debt securities




Annex V.Part 1.31




Annex V.Part 1.31, 44(b)



 




070


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 




080


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 




090


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 




100


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 




110


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 




120



Loans and advances




Annex V.Part 1.32




Annex V.Part 1.32, 44(a)



 




130


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 




140


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 




150


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 




160


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 




170


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 




180


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 




190



FINANCIAL ASSETS HELD FOR TRADING




Annex V.Part 1.15(a)




IFRS 9.Appendix A



 




4.2.1   Non-trading financial assets mandatorily at fair value through profit or loss











 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount




Accumulated negative changes in fair value due to credit risk on non-performing exposures






Annex V.Part 1.27




Annex V.Part 2.69





010


020




010



Equity instruments



 



IAS 32.11, Annex V.Part 1.44(b)



 


 




020


of which: credit institutions


 



Annex V.Part 1.42(c)



 


 




030


of which: other financial corporations


 



Annex V.Part 1.42(d)



 


 




040


of which: non-financial corporations


 



Annex V.Part 1.42(e)



 


 




050



Debt securities



 



Annex V.Part 1.31, 44(b)



 


 




060


Central banks


 



Annex V.Part 1.42(a)



 


 




070


General governments


 



Annex V.Part 1.42(b)



 


 




080


Credit institutions


 



Annex V.Part 1.42(c)



 


 




090


Other financial corporations


 



Annex V.Part 1.42(d)



 


 




100


Non-financial corporations


 



Annex V.Part 1.42(e)



 


 




110



Loans and advances



 



Annex V.Part 1.32, 44(a)



 


 




120


Central banks


 



Annex V.Part 1.42(a)



 


 




130


General governments


 



Annex V.Part 1.42(b)



 


 




140


Credit institutions


 



Annex V.Part 1.42(c)



 


 




150


Other financial corporations


 



Annex V.Part 1.42(d)



 


 




160


Non-financial corporations


 



Annex V.Part 1.42(e)



 


 




170


Households


 



Annex V.Part 1.42(f)



 


 




180



NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS



 



IFRS 7.8(a)(ii); IFRS 9.4.1.4



 


 




4.2.2   Financial assets designated at fair value through profit or loss











 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount




Accumulated negative changes in fair value due to credit risk on non-performing exposures






Annex V.Part 1.27




Annex V.Part 2.69





010


020




010



Equity instruments




ECB/2013/33 Annex 2.Part 2.4-5




IAS 32.11



 


 




020


of which: at cost


 




IAS 39.46(c)




 


 




030


of which: credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.38(c)



 


 




040


of which: other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.38(d)



 


 




050


of which: non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.38(e)



 


 




060



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 




070


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 




080


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 




090


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 




100


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 




110


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 




120



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 




130


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 




140


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 




150


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 




160


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 




170


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 




180


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 




190



FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS




Accounting Directive art 8(1)(a), (6)




IFRS 7.8(a)(i); IFRS 9.4.1.5



 


 




4.3.1   Financial assets at fair value through other comprehensive income



















 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount




Gross carrying amount
Annex V.Part 1.34(b)




Accumulated impairment
Annex V.Part 2.70(b), 71




Accumulated partial write-offs




Accumulated total write-offs





 



Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




Credit-impaired assets (Stage 3)




Assets without significant increase in credit risk since initial recognition (Stage 1)




Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




Credit-impaired assets (Stage 3)






Assets without significant increase in credit risk since initial recognition (Stage 1)




of which: instruments with low credit risk






Annex V.Part 1.27




IFRS 9.5.5.5; IFRS 7.35M(a)




IFRS 9.B5.5.22-24; Annex V.Part 2.75




IFRS 9.5.5.3, IFRS 7.35M(b)(i)




IFRS 9.5.5.1, 7.35M(b)(ii)




IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A




IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A




IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A




IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74




IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74





010


015


020


030


040


050


060


070


080


090




010



Equity instruments



 



IAS 32.11; Annex V.Part 1.44(b)



 


 


 


 


 


 


 


 


 


 




020


of which: credit institutions


 



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




030


of which: other financial corporations


 



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




040


of which: non-financial corporations


 



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




050



Debt securities



 



Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 




060


Central banks


 



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




070


General governments


 



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




080


Credit institutions


 



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




090


Other financial corporations


 



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




100


Non-financial corporations


 



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




110



Loans and advances



 



Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 




120


Central banks


 



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




130


General governments


 



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




140


Credit institutions


 



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




150


Other financial corporations


 



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




160


Non-financial corporations


 



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




170


Households


 



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 




180



FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME



 



IFRS 7.8(h); IFRS 9.4.1.2A



 


 


 


 


 


 


 


 


 


 




190


of which: purchased credit-impaired financial assets


 



IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77



 


 


 


 


 


 


 


 


 


 




4.4.1.   Financial assets at amortised cost



















 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount




Gross carrying amount
Annex V.Part 1.34(b)




Accumulated impairment
Annex V.Part 2.70(a), 71




Accumulated partial write-offs




Accumulated total write-offs





 



Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




Credit-impaired assets (Stage 3)




Assets without significant increase in credit risk since initial recognition (Stage 1)




Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




Credit-impaired assets (Stage 3)






Assets without significant increase in credit risk since initial recognition (Stage 1)




of which: instruments with low credit risk






Annex V.Part 1.27




IFRS 9.5.5.5; IFRS 7.35M(a)




IFRS 9.B5.5.22-24; Annex V.Part 2.75




IFRS 9.5.5.3, IFRS 7.35M(b)(i)




IFRS 9.5.5.1, 7.35M(b)(ii)




IFRS 9.5.5.5; IFRS7.35H(a)




IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i)




IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii)




IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74




IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74





010


015


020


030


040


050


060


070


080


090




010



Debt securities



 



Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 




020


Central banks


 



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




030


General governments


 



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




040


Credit institutions


 



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




050


Other financial corporations


 



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




060


Non-financial corporations


 



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




070



Loans and advances



 



Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 




080


Central banks


 



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




090


General governments


 



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




100


Credit institutions


 



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




110


Other financial corporations


 



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




120


Non-financial corporations


 



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




130


Households


 



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 




140



FINANCIAL ASSETS AT AMORTISED COST



 



IFRS 7.8(f); IFRS 9.4.1.2



 


 


 


 


 


 


 


 


 


 




150


of which: purchased credit-impaired financial assets


 



IFRS 9.5.13 and IFRS 7.35M(f); Annex V.Part 2.77



 


 


 


 


 


 


 


 


 


 




4.5   Subordinated financial assets










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount






Annex V.Part 1.27-28





010




010



Loans and advances




Annex V.Part 1.32




Annex V.Part 1.32



 




020



Debt securities




Annex V.Part 1.31




Annex V.Part 1.31



 




030



SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS




Accounting Directive art 8(1)(a); Annex V.Part 2.78, 100




Annex V.Part 2.78, 100



 




4.6   Trading Financial assets









 




References National GAAP based on BAD





Carrying amount






Annex V.Part 1.27-28





010




005



Derivatives




CRR Annex II; Annex V.Part 1.17, Part 2.68



 




010



Equity instruments




ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)



 




020


of which: unquoted


 


 




030


of which: credit institutions



Annex V.Part 1.42(c)



 




040


of which: other financial corporations



Annex V.Part 1.42(d)



 




050


of which: non-financial corporations



Annex V.Part 1.42(e)



 




060



Debt securities




Annex V.Part 1.31, 44(b)



 




070


Central banks



Annex V.Part 1.42(a)



 




080


General governments



Annex V.Part 1.42(b)



 




090


Credit institutions



Annex V.Part 1.42(c)



 




100


Other financial corporations



Annex V.Part 1.42(d)



 




110


Non-financial corporations



Annex V.Part 1.42(e)



 




120



Loans and advances




Annex V.Part 1.32, 44(a)



 




130


Central banks



Annex V.Part 1.42(a)



 




140


General governments



Annex V.Part 1.42(b)



 




150


Credit institutions



Annex V.Part 1.42(c)



 




160


Other financial corporations



Annex V.Part 1.42(d)



 




170


Non-financial corporations



Annex V.Part 1.42(e)



 




180


Households



Annex V.Part 1.42(f)



 




190



TRADING FINANCIAL ASSETS




BAD Article 32-33; Annex V.Part 1.17



 




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










 




References National GAAP based on BAD





Carrying amount




Accumulated negative changes in fair value due to credit risk on non-performing exposures






Annex V.Part 1.27-28




Annex V.Part 2.69





010


021




010



Equity instruments




ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)



 


 




020


of which: unquoted


 


 


 




030


of which: credit institutions



Annex V.Part 1.42(c)



 


 




040


of which: other financial corporations



Annex V.Part 1.42(d)



 


 




050


of which: non-financial corporations



Annex V.Part 1.42(e)



 


 




060



Debt securities




Annex V.Part 1.31, 44(b)



 


 




070


Central banks



Annex V.Part 1.42(a)



 


 




080


General governments



Annex V.Part 1.42(b)



 


 




090


Credit institutions



Annex V.Part 1.42(c)



 


 




100


Other financial corporations



Annex V.Part 1.42(d)



 


 




110


Non-financial corporations



Annex V.Part 1.42(e)



 


 




120



Loans and advances




Annex V.Part 1.32, 44(a)



 


 




130


Central banks



Annex V.Part 1.42(a)



 


 




140


General governments



Annex V.Part 1.42(b)



 


 




150


Credit institutions



Annex V.Part 1.42(c)



 


 




160


Other financial corporations



Annex V.Part 1.42(d)



 


 




170


Non-financial corporations



Annex V.Part 1.42(e)



 


 




180


Households



Annex V.Part 1.42(f)



 


 




190



NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS




BAD art 36(2)



 


 




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


















 




References National GAAP based on BAD





Financial assets not subject to impairment
Annex V.Part 1.34(d), Part 2.79




Financial assets subject to impairment
Annex V.Part 2.79






Carrying amount




Accumulated negative changes in fair value due to credit risk on non-performing exposures




Carrying amount




Gross carrying amount
Annex V Part 1.34(d)




Specific allowances for credit risk




General allowances for credit risk affecting carrying amount




General allowances for banking risk affecting carrying amount




Accumulated partial write-offs




Accumulated total write-offs






Unimpaired assets




Impaired assets






Annex V.Part 1.27-28




Annex V.Part 2.69




Annex V.Part 1.27-28



 



CRR art 4(95)




CRR art 4(95), Annex V Part 2.70(c),71




CRR art 4(95); Annex V.Part 2.70(c),71




CRR art 4(95); Annex V.Part 2.70(c), 71, 82




CRR art 4(95); Annex V.Part 2.72-74




CRR art 4(95); Annex V.Part 2.72-74





010


030


035


040


050


060


070


080


090


100




010



Equity instruments




ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)



 


 


 


 


 


 


 


 


 


 




020


of which: unquoted


 


 


 


 


 


 


 


 


 


 


 




030


of which: credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




040


of which: other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




050


of which: non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




060



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 




070


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




080


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




090


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




100


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




110


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




120



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 




130


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




140


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




150


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




160


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




170


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




180


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 




190



NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY




Accounting Directive art 8(1)(a), (8)(2)



 


 


 


 


 


 


 


 


 


 




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





















 




References National GAAP based on BAD





Gross carrying amount
Annex V.Part 1.34(c),34(e)




Specific allowances for credit risk




General allowances for credit risk affecting carrying amount




General allowances for banking risk affecting carrying amount



 



Accumulated negative value adjustments on LOCOM assets - market risk induced




Accumulated negative value adjustments on LOCOM assets - credit risk induced




Accumulated partial write-offs




Accumulated total write-offs





 


 



Carrying amount




of which: assets under LOCOM






Unimpaired assets




of which: assets under LOCOM




Impaired assets




of which: assets under LOCOM






Annex V.Part 2.80




Annex V.Part 1.19




CRR art 4(95), Annex V.Part 2.80




Annex V.Part 1.19




CRR art 4(95); Annex V.Part 2.70(c), 71




CRR art 4(95); Annex V.Part 2.70(c),71




CRR art 4(95); Annex V.Part 2.70(c), 71, 82




Annex V.Part 1.27-28




Annex V.Part 1.19




Annex V.Part 2.80




Annex V.Part 2.80




CRR art 4(95); Annex V.Part 2.72-74




CRR art 4(95); Annex V.Part 2.72-74





010


015


020


025


030


041


045


050


060


070


080


090


100




005



Equity instruments




ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




006


of which: unquoted


 


 


 


 


 


 


 


 


 


 


 


 


 


 




007


of which: credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




008


of which: other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




009


of which: non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




010



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




020


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




030


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




040


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




050


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




060


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




070



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




080


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




090


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




100


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




110


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




120


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




130


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 




140



NON-TRADING FINANCIAL ASSETS MEASURED AT A COST-BASED METHOD




BAD art 37.1; art 42a(4)(b); Annex V.Part 1.19



 


 


 


 


 


 


 


 


 


 


 


 


 




4.10   Other non-trading non-derivative financial assets





















 




References National GAAP based on BAD





Gross carrying amount
Annex V.Part 1.34(e),34(f)




Specific allowances for credit risk




General allowances for credit risk affecting carrying amount




General allowances for banking risk affecting carrying amount



 



Accumulated negative value adjustments on LOCOM assets - market risk induced




Accumulated negative value adjustments on LOCOM assets - credit risk induced




Accumulated partial write-offs




Accumulated total write-offs





 


 



Carrying amount




of which: assets under LOCOM






Unimpaired assets




of which: assets under LOCOM




Impaired assets




of which: assets under LOCOM






Annex V.Part 2.81




Annex V.Part 1.20




Annex V.Part 2.81




CRR art 4(95); Annex V.Part 1.20




CRR art 4(95); Annex V.Part 2.70(c), 71




CRR art 4(95); Annex V.Part 2.70(c),71




CRR art 4(95); Annex V.Part 2.70(c), 71, 82




Annex V.Part 1.27-28




Annex V.Part 1.20




Annex V.Part 2.81




Annex V.Part 2.81




CRR art 4(95); Annex V.Part 2.72-74




CRR art 4(95); Annex V.Part 2.72-74





015


016


020


025


030


040


050


010


070


080


090


100


110




010



Equity instruments




ECB/2013/33 Annex 2.Part 2.4-5; Annex V.Part 1.44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




020


of which: unquoted


 


 


 


 


 


 


 


 


 


 


 


 


 


 




030


of which: credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




040


of which: other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




050


of which: non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




060



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




070


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




080


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




090


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




100


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




110


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




120



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




130


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 




140


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 




150


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 




160


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 




170


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 




180


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 




190



OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS




Accounting Directive art 8(1)(a), (8)(2); Annex V.Part 1.20



 


 


 


 


 


 


 


 


 


 


 


 


 




5.   Breakdown of non-trading Loans and advances by product

5.1   Loans and advances other than held for trading and trading assets by product
















 


 




References





Gross carrying amount




Carrying amount
Annex V.Part 1.27-28






Central banks




General governments




Credit institutions




Other financial corporations




Non-financial corporations




Households






Annex V.Part 1.34




Annex V.Part 1.42(a)




Annex V.Part 1.42(b)




Annex V.Part 1.42(c)




Annex V.Part 1.42(d)




Annex V.Part 1.42(e)




Annex V.Part 1.42(f)





005


010


020


030


040


050


060





By product



010



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




Annex V.Part 2.85(a)



 


 


 


 


 


 


 




020



Credit card debt




Annex V.Part 2.85(b)



 


 


 


 


 


 


 




030



Trade receivables




Annex V.Part 2.85(c)



 


 


 


 


 


 


 




040



Finance leases




Annex V.Part 2.85(d)



 


 


 


 


 


 


 




050



Reverse repurchase loans




Annex V.Part 2.85(e)



 


 


 


 


 


 


 




060



Other term loans




Annex V.Part 2.85(f)



 


 


 


 


 


 


 




070



Advances that are not loans




Annex V.Part 2.85(g)



 


 


 


 


 


 


 




080



LOANS AND ADVANCES




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 





By collateral



090


of which: Loans collateralized by immovable property



Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 




100 


of which: other collateralized loans



Annex V.Part 2.86(b), 87



 


 


 


 


 


 


 





By purpose



110 


of which: credit for consumption



Annex V.Part 2.88(a)



 


 


 


 


 


 


 




120 


of which: lending for house purchase



Annex V.Part 2.88(b)



 


 


 


 


 


 


 





By subordination



130 


of which: project finance loans



Annex V.Part 2.89; CRR Art 147(8)



 


 


 


 


 


 


 




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

6.1   Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes













 




References





Non-financial corporations
Annex V.Part 1.42(e), Part 2.91





 



Accumulated impairment




Accumulated negative changes in fair value due to credit risk on non-performing exposures






Gross carrying amount




of which: loans and advances subject to impairment




Of which: non-performing






Annex V.Part 1.34




Annex V.Part 2.93




Annex V.Part 2. 213-232




Annex V.Part 2.70-71




Annex V.Part 2.69





010


011


012


021


022




010









A



Agriculture, forestry and fishing







NACE Regulation



 


 


 


 


 




020









B



Mining and quarrying







NACE Regulation



 


 


 


 


 




030









C



Manufacturing







NACE Regulation



 


 


 


 


 




040









D



Electricity, gas, steam and air conditioning supply







NACE Regulation



 


 


 


 


 




050









E



Water supply







NACE Regulation



 


 


 


 


 




060









F



Construction







NACE Regulation



 


 


 


 


 




070









G



Wholesale and retail trade







NACE Regulation



 


 


 


 


 




080









H



Transport and storage







NACE Regulation



 


 


 


 


 




090









I



Accommodation and food service activities







NACE Regulation



 


 


 


 


 




100









J



Information and communication







NACE Regulation



 


 


 


 


 




105









K



Financial and insurance activities







NACE Regulation, Annex V.Part 2.92



 


 


 


 


 




110









L



Real estate activities







NACE Regulation



 


 


 


 


 




120









M



Professional, scientific and technical activities







NACE Regulation



 


 


 


 


 




130









N



Administrative and support service activities







NACE Regulation



 


 


 


 


 




140









O



Public administration and defence, compulsory social security







NACE Regulation



 


 


 


 


 




150









P



Education







NACE Regulation



 


 


 


 


 




160









Q



Human health services and social work activities







NACE Regulation



 


 


 


 


 




170









R



Arts, entertainment and recreation







NACE Regulation



 


 


 


 


 




180









S



Other services







NACE Regulation



 


 


 


 


 




190



LOANS AND ADVANCES




Annex V.Part 1.32, Part 2.90



 


 


 


 


 




7.   Financial assets subject to impairment that are past due

7.1   Financial assets subject to impairment that are past due

















 




References National GAAP compatible IFRS





Carrying amount
Annex V.Part 1.27






Assets without significant increase in credit risk since initial recognition (Stage 1)




Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




Credit-impaired assets (Stage 3)






≤ 30 days




> 30 days ≤ 90 days




> 90 days




≤ 30 days




> 30 days ≤ 90 days




> 90 days




≤ 30 days




> 30 days ≤ 90 days




> 90 days






IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96





010


020


030


040


050


060


070


080


090




060



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 




070


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




080


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




090


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




100


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




110


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




120



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 




130


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 




140


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 




150


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 




160


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 




170


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 




180


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 




190



TOTAL DEBT INSTRUMENTS




Annex V Part 2.94-95



 


 


 


 


 


 


 


 


 




 



Loans and advances by product, by collateral and by subordination



 




200


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



Annex V.Part 2.85(a)



 


 


 


 


 


 


 


 


 




210


Credit card debt



Annex V.Part 2.85(b)



 


 


 


 


 


 


 


 


 




220


Trade receivables



Annex V.Part 2.85(c)



 


 


 


 


 


 


 


 


 




230


Finance leases



Annex V.Part 2.85(d)



 


 


 


 


 


 


 


 


 




240


Reverse repurchase loans



Annex V.Part 2.85(e)



 


 


 


 


 


 


 


 


 




250


Other term loans



Annex V.Part 2.85(f)



 


 


 


 


 


 


 


 


 




260


Advances that are not loans



Annex V.Part 2.85(g)



 


 


 


 


 


 


 


 


 




270


of which: Loans collateralized by inmovable property



Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 


 


 




280


of which: other collateralized loans



Annex V.Part 2.86(b), 87



 


 


 


 


 


 


 


 


 




290


of which: credit for consumption



Annex V.Part 2.88(a)



 


 


 


 


 


 


 


 


 




300


of which: lending for house purchase



Annex V.Part 2.88(b)



 


 


 


 


 


 


 


 


 




310


of which: project finance loans



Annex V.Part 2.89; CRR Art 147(8)



 


 


 


 


 


 


 


 


 




7.2   Financial assets subject to impairment that are past due under national GAAP














 




References National GAAP based on BAD





Carrying amount
Annex V.Part 1.27-28






Past due but not impaired




Past due impaired






≤ 30 days




> 30 days ≤ 90 days




> 90 days




≤ 30 days




> 30 days ≤ 90 days




> 90 days






CRR art 4(95); Annex V.Part 2.96





010


020


030


040


050


060




060



Debt securities




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 




070


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 




080


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 




090


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 




100


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 




110


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 




120



Loans and advances




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 




130


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 




140


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 




150


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 




160


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 




170


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 




180


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 




190



TOTAL DEBT INSTRUMENTS




Annex V Part 2.94-95



 


 


 


 


 


 




 



Loans and advances by product, by collateral and by subordination



 




200


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



Annex V.Part 2.85(a)



 


 


 


 


 


 




210


Credit card debt



Annex V.Part 2.85(b)



 


 


 


 


 


 




220


Trade receivables



Annex V.Part 2.85(c)



 


 


 


 


 


 




230


Finance leases



Annex V.Part 2.85(d)



 


 


 


 


 


 




240


Reverse repurchase loans



Annex V.Part 2.85(e)



 


 


 


 


 


 




250


Other term loans



Annex V.Part 2.85(f)



 


 


 


 


 


 




260


Advances that are not loans



Annex V.Part 2.85(g)



 


 


 


 


 


 




270


of which: Loans collateralized by inmovable property



Annex V.Part 2.86(a), 87



 


 


 


 


 


 




280


of which: other collateralized loans



Annex V.Part 2.86(b), 87



 


 


 


 


 


 




290


of which: credit for consumption



Annex V.Part 2.88(a)



 


 


 


 


 


 




300


of which: lending for house purchase



Annex V.Part 2.88(b)



 


 


 


 


 


 




310


of which: project finance loans



Annex V.Part 2.89; CRR Art 147(8)



 


 


 


 


 


 




8.   Breakdown of financial liabilities

8.1   Breakdown of financial liabilities by product and by counterparty sector
















 


 


 



Carrying amount
Annex V.Part 1.27-28




Accumulated changes in fair value due to credit risk






Held for trading




Designated at fair value through profit or loss




Amortised cost




Trading




At a cost-based method




Hedge accounting







References National GAAP compatible IFRS





IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7




IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5




IFRS 7.8(g); IFRS 9.4.2.1



 


 



IFRS 7.24A(a); IFRS 9.6




CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101







References National GAAP based on BAD





Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15




Accounting Directive art 8(1)(a), (6); IAS 39.9




Accounting Directive art 8(3), (6); IAS 39.47




Accounting Directive art 8(3); Annex V.Part 1.25




Accounting Directive art 8(3)




Accounting Directive art 8(1)(a), (6), (8)(1)(a)




CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.102





010


020


030


034


035


037


040




010



Derivatives




CRR Annex II




IFRS 9.BA.7(a)



 


 


 


 


 


 


 




020



Short positions



 



FRS 9.BA.7(b)



 


 


 


 


 


 


 




030


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5




IAS 32.11



 


 


 


 


 


 


 




040


Debt securities



Annex V.Part 1.31




Annex V.Part 1.31



 


 


 


 


 


 


 




050



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 


 


 


 


 




060


Central banks



Annex V.Part 1.42(a), 44(c)




Annex V.Part 1.42(a), 44(c)



 


 


 


 


 


 


 




070



Current accounts / overnight deposits




ECB/2013/33 Annex 2.Part 2.9.1




ECB/2013/33 Annex 2.Part 2.9.1



 


 


 


 


 


 


 




080



Deposits with agreed maturity




ECB/2013/33 Annex 2.Part 2.9.2




ECB/2013/33 Annex 2.Part 2.9.2



 


 


 


 


 


 


 




090



Deposits redeemable at notice




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97



 


 


 


 


 


 


 




100



Repurchase agreements




ECB/2013/33 Annex 2.Part 2.9.4




ECB/2013/33 Annex 2.Part 2.9.4



 


 


 


 


 


 


 




110


General governments



Annex V.Part 1.42(b), 44(c)




Annex V.Part 1.42(b), 44(c)



 


 


 


 


 


 


 




120



Current accounts / overnight deposits




ECB/2013/33 Annex 2.Part 2.9.1




ECB/2013/33 Annex 2.Part 2.9.1



 


 


 


 


 


 


 




130



Deposits with agreed maturity




ECB/2013/33 Annex 2.Part 2.9.2




ECB/2013/33 Annex 2.Part 2.9.2



 


 


 


 


 


 


 




140



Deposits redeemable at notice




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97



 


 


 


 


 


 


 




150



Repurchase agreements




ECB/2013/33 Annex 2.Part 2.9.4




ECB/2013/33 Annex 2.Part 2.9.4



 


 


 


 


 


 


 




160


Credit institutions



Annex V.Part 1.42(c),44(c)




Annex V.Part 1.42(c),44(c)



 


 


 


 


 


 


 




170



Current accounts / overnight deposits




ECB/2013/33 Annex 2.Part 2.9.1




ECB/2013/33 Annex 2.Part 2.9.1



 


 


 


 


 


 


 




180



Deposits with agreed maturity




ECB/2013/33 Annex 2.Part 2.9.2




ECB/2013/33 Annex 2.Part 2.9.2



 


 


 


 


 


 


 




190



Deposits redeemable at notice




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97



 


 


 


 


 


 


 




200



Repurchase agreements




ECB/2013/33 Annex 2.Part 2.9.4




ECB/2013/33 Annex 2.Part 2.9.4



 


 


 


 


 


 


 




210


Other financial corporations



Annex V.Part 1.42(d),44(c)




Annex V.Part 1.42(d),44(c)



 


 


 


 


 


 


 




220



Current accounts / overnight deposits




ECB/2013/33 Annex 2.Part 2.9.1




ECB/2013/33 Annex 2.Part 2.9.1



 


 


 


 


 


 


 




230



Deposits with agreed maturity




ECB/2013/33 Annex 2.Part 2.9.2




ECB/2013/33 Annex 2.Part 2.9.2



 


 


 


 


 


 


 




240



Deposits redeemable at notice




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97



 


 


 


 


 


 


 




250



Repurchase agreements




ECB/2013/33 Annex 2.Part 2.9.4




ECB/2013/33 Annex 2.Part 2.9.4



 


 


 


 


 


 


 




260


Non-financial corporations



Annex V.Part 1.42(e), 44(c)




Annex V.Part 1.42(e), 44(c)



 


 


 


 


 


 


 




270



Current accounts / overnight deposits




ECB/2013/33 Annex 2.Part 2.9.1




ECB/2013/33 Annex 2.Part 2.9.1



 


 


 


 


 


 


 




280



Deposits with agreed maturity




ECB/2013/33 Annex 2.Part 2.9.2




ECB/2013/33 Annex 2.Part 2.9.2



 


 


 


 


 


 


 




290



Deposits redeemable at notice




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97



 


 


 


 


 


 


 




300



Repurchase agreements




ECB/2013/33 Annex 2.Part 2.9.4




ECB/2013/33 Annex 2.Part 2.9.4



 


 


 


 


 


 


 




310


Households



Annex V.Part 1.42(f), 44(c)




Annex V.Part 1.42(f), 44(c)



 


 


 


 


 


 


 




320



Current accounts / overnight deposits




ECB/2013/33 Annex 2.Part 2.9.1




ECB/2013/33 Annex 2.Part 2.9.1



 


 


 


 


 


 


 




330



Deposits with agreed maturity




ECB/2013/33 Annex 2.Part 2.9.2




ECB/2013/33 Annex 2.Part 2.9.2



 


 


 


 


 


 


 




340



Deposits redeemable at notice




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97




ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97



 


 


 


 


 


 


 




350



Repurchase agreements




ECB/2013/33 Annex 2.Part 2.9.4




ECB/2013/33 Annex 2.Part 2.9.4



 


 


 


 


 


 


 




360



Debt securities issued




Annex V.1.37, Part 2.98




Annex V.Part 1.37, Part 2.98



 


 


 


 


 


 


 




370


Certificates of deposits



Annex V.Part 2.98(a)




Annex V.Part 2.98(a)



 


 


 


 


 


 


 




380


Asset-backed securities



CRR art 4(61)




CRR art 4(1)(61)



 


 


 


 


 


 


 




390


Covered bonds



CRR art 129




CRR art 129



 


 


 


 


 


 


 




400


Hybrid contracts



Annex V.Part 2.98(d)




Annex V.Part 2.98(d)



 


 


 


 


 


 


 




410


Other debt securities issued



Annex V.Part 2.98(e)




Annex V.Part 2.98(e)



 


 


 


 


 


 


 




420



Convertible compound financial instruments



 



IAS 32.AG 31



 


 


 


 


 


 


 




430



Non-convertible



 


 


 


 


 


 


 


 


 




440



Other financial liabilities




Annex V.Part 1.38-41




Annex V.Part 1.38-41



 


 


 


 


 


 


 




450



FINANCIAL LIABILITIES



 


 


 


 


 


 


 


 


 




8.2   Subordinated financial liabilities












 


 


 



Carriyng amount






Designated at fair value through profit or loss




At amortized cost




At a cost-based method







References National GAAP compatible IFRS





IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5




IFRS 7.8(g); IFRS 9.4.2.1



 






References National GAAP





Accounting Directive art 8(1)(a), (6); IAS 39.9




Accounting Directive art 8(3), (6); IAS 39.47




Accounting Directive art 8(3)





010


020


030




010



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 




020



Debt securities issued




Annex V.Part 1.37




Annex V.Part 1.37



 


 


 




030



SUBORDINATED FINANCIAL LIABILITIES




Annex V.Part 2.99-100




Annex V.Part 2.99-100



 


 


 




9.   Loan commitments, financial guarantees and other commitments

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


















 


 



Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment
Annex V.Part 2.107-108, 118




Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment
Annex V Part 2.106-109




Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4




Commitments and financial guarantees measured at fair value







References National GAAP compatible IFRS





Instruments without significant increase in credit risk since initial recognition (Stage 1)




Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




Credit-impaired instruments (Stage 3)




Instruments without significant increase in credit risk since initial recognition (Stage 1)




Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




Credit-impaired instruments (Stage 3)




Nominal amount




Provision




Nominal amount




Accumulated negative changes in fair value due to credit risk on non-performing commitments






IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M




IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M




IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M




IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a)




IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i)




IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii)




IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118




IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111




IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118




Annex V Part 2.69





010


020


030


040


050


060


100


110


120


130




010



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 


 


 


 


 


 


 


 


 


 




021


of which: non-performing



Annex V.Part 2.117



 


 


 


 


 


 


 


 


 


 




030


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




040


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




050


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




060


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




070


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




080


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 




090



Financial guarantees given




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 


 


 


 


 


 


 


 


 


 




101


of which: non-performing



Annex V.Part 2.117



 


 


 


 


 


 


 


 


 


 




110


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




120


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




130


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




140


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




150


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




160


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 




170



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 


 


 


 


 


 


 


 


 


 




181


of which: non-performing



Annex V.Part 2.117



 


 


 


 


 


 


 


 


 


 




190


Central banks



Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




200


General governments



Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




210


Credit institutions



Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




220


Other financial corporations



Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




230


Non-financial corporations



Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




240


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 




9.1   Off-balance sheet exposures under national GAAP: Loan commitments, financial guarantees and other commitments given










 


 



Nominal amount




Provisions







References National GAAP





CRR Annex I; Annex V.Part 2.118




CRR Annex I; Annex V.Part 2.11





010


020




010



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113



 


 




021


of which: non-performing



Annex V. Part 2.117



 


 




030


Central banks



Annex V.Part 1.42(a)



 


 




040


General governments



Annex V.Part 1.42(b)



 


 




050


Credit institutions



Annex V.Part 1.42(c)



 


 




060


Other financial corporations



Annex V.Part 1.42(d)



 


 




070


Non-financial corporations



Annex V.Part 1.42(e)



 


 




080


Households



Annex V.Part 1.42(f)



 


 




090



Financial guarantees given




CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114



 


 




101


of which: non-performing



Annex V. Part 2.117



 


 




110


Central banks



Annex V.Part 1.42(a)



 


 




120


General governments



Annex V.Part 1.42(b)



 


 




130


Credit institutions



Annex V.Part 1.42(c)



 


 




140


Other financial corporations



Annex V.Part 1.42(d)



 


 




150


Non-financial corporations



Annex V.Part 1.42(e)



 


 




160


Households



Annex V.Part 1.42(f)



 


 




170



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115



 


 




181


of which: non-performing



Annex V. Part 2.117



 


 




190


Central banks



Annex V.Part 1.42(a)



 


 




200


General governments



Annex V.Part 1.42(b)



 


 




210


Credit institutions



Annex V.Part 1.42(c)



 


 




220


Other financial corporations



Annex V.Part 1.42(d)



 


 




230


Non-financial corporations



Annex V.Part 1.42(e)



 


 




240


Households



Annex V.Part 1.42(f)



 


 




9.2   Loan commitments, financial guarantees and other commitments received











 


 


 



Maximum amount of the guarantee that can be considered




Nominal amount







References National GAAP compatible IFRS





IFRS 7.36 (b); Annex V.Part 2.119




Annex V.Part 2.119







References National GAAP





Annex V.Part 2.119




Annex V.Part 2.119





010


020




010



Loan commitments received




Annex V.Part 1.44(h), Part 2.102-103, 113




IFRS 9.2.1(g), .BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113



 


 




020


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 




030


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 




040


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 




050


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 




060


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 




070


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 




080



Financial guarantees received




Annex V.Part 1.44(h), Part 2.102-103, 114




IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114



 


 




090


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 




100


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 




110


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 




120


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 




130


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 




140


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 




150



Other Commitments received




Annex V.Part 1.44(h), Part 2.102-103, 115




Annex V.Part 1.44(h), Part 2.102-103, 115



 


 




160


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 




170


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 




180


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 




190


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 




200


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 




210


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 




10.   Derivatives - Trading and economic hedges


















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



 


 



Carrying amount




Fair value




Notional amount





 


 



Positive value




Negative value




Total Trading




of which: sold






Financial assets Held for trading and trading




of which: Financial assets measured at a cost-based method / LOCOM




Financial liabilities Held for trading and trading




of which: Financial liabilities measured at a cost-based method / LOCOM







References National GAAP compatible IFRS





Annex V.Part 2.120, 131



 



IFRS 9.BA.7 (a); Annex V.Part 2.120, 131



 


 


 



Annex V.Part 2.133-135




Annex V.Part 2.133-135







References National GAAP based on BAD





Annex V.Part 1.17, Part 2.120




Annex V.Part 2.124




Annex V.Part 1.25, Part 2.120




Annex V.Part 2.124




Annex V.Part 2.132




Annex V.Part 2.132




Annex V.Part 2.133-135




Annex V.Part 2.133-135





010


011


020


016


022


025


030


040




010



Interest rate




Annex V.Part 2.129(a)




Annex V.Part 2.129(a)



 


 


 


 


 


 


 


 




020


of which: economic hedges



Annex V.Part 2.137-139




Annex V.Part 2.137-139



 


 


 


 


 


 


 


 




030


OTC options



Annex V.Part 2.136




Annex V.Part 2.136



 


 


 


 


 


 


 


 




040


OTC other



Annex V.Part 2.136




Annex V.Part 2.136



 


 


 


 


 


 


 


 




050


Organized market options



Annex V.Part 2.136




Annex V.Part 2.136



 


 


 


 


 


 


 


 




060


Organized market other



Annex V.Part 2.136




Annex V.Part 2.136



 


 


 


 


 


 


 


 




070



Equity




Annex V.Part 2.129(b)




Annex V.Part 2.129(b)



 


 


 


 


 


 


 


 




080


of which: economic hedges



Annex V.Part 2.137-139




Annex V.Part 2.137-139



 


 


 


 


 


 


 


 




090


OTC options



Annex V.Part 2.136




Annex V.Part 2.136



 


 


 


 


 


 


 


 




100 


OTC other



Annex V.Part 2.136




Annex V.Part 2.136



 


 


 


 


 


 


 


 




110 


Organized market options



Annex V.Part 2.136




Annex V.Part 2.136



 


 


 


 


 


 


 


 




120 


Organized market other



Annex V.Part 2.136




Annex V.Part 2.136



 


 


 


 


 


 


 


 




130 



Foreign exchange and gold




Annex V.Part 2.129(c)




Annex V.Part 2.129(c)



 


 


 


 


 


 


 


 




140 


of which: economic hedges



Annex V.Part 2.137-139




Annex V.Part 2.137-139



 


 


 


 


 


 


 


 




150 


OTC options



Annex V.Part 2.136




Annex V.Part 2.136



 


 


 


 


 


 


 


 




160 


OTC other



Annex V.Part 2.136




Annex V.Part 2.136



 


 


 


 


 


 


 


 




170 


Organized market options



Annex V.Part 2.136




Annex V.Part 2.136



 


 


 


 


 


 


 


 




180 


Organized market other



Annex V.Part 2.136




Annex V.Part 2.136



 


 


 


 


 


 


 


 




190 



Credit




Annex V.Part 2.129(d)




Annex V.Part 2.129(d)



 


 


 


 


 


 


 


 




195 


of which: economic hedges with use of the fair value option



Annex V.Part 2.140




IFRS 9.6.7.1; Annex V.Part 2.140



 


 


 


 


 


 


 


 




201 


of which: other economic hedges



Annex V.Part 2.137-140




Annex V.Part 2.137-140



 


 


 


 


 


 


 


 




210 


Credit default swap


 


 


 


 


 


 


 


 


 


 




220 


Credit spread option


 


 


 


 


 


 


 


 


 


 




230 


Total return swap


 


 


 


 


 


 


 


 


 


 




240 


Other


 


 


 


 


 


 


 


 


 


 




250 



Commodity




Annex V.Part 2.129(e)




Annex V.Part 2.129(e)



 


 


 


 


 


 


 


 




260 


of which: economic hedges



Annex V.Part 2.137-139




Annex V.Part 2.137-139



 


 


 


 


 


 


 


 




270 



Other




Annex V.Part 2.129(f)




Annex V.Part 2.129(f)



 


 


 


 


 


 


 


 




280 


of which: economic hedges



Annex V.Part 2.137-139




Annex V.Part 2.137-139



 


 


 


 


 


 


 


 




290 



DERIVATIVES




CRR Annex II; Annex V.Part 1.16(a)




IFRS 9.Appendix A



 


 


 


 


 


 


 


 




300 


of which: OTC - credit institutions



Annex V.Part 1.42(c), 44(e), Part 2.141 (a), 142




Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142



 


 


 


 


 


 


 


 




310 


of which: OTC - other financial corporations



Annex V.Part 1.42(d), 44(e), Part 2.141(b)




Annex V.Part 1.42(d), 44(e), Part 2.141(b)



 


 


 


 


 


 


 


 




320 


of which: OTC - rest



Annex V.Part 1.44(e), Part 2.141(c)




Annex V.Part 1.44(e), Part 2.141(c)



 


 


 


 


 


 


 


 




11.   Hedge accounting

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













By product or by type of market



 



Carrying amount




Notional amount






Assets




Liabilities




Total Hedging




of which: sold







References National GAAP compatible IFRS





IFRS 7.24A; Annex V.Part 2.120, 131




IFRS 7.24A; Annex V.Part 2.120, 131




Annex V.Part 2.133-135




Annex V.Part 2.133-135





 


010


020


030


040




010



Interest rate




Annex V.Part 2.129(a)



 


 


 


 




020


OTC options



Annex V.Part 2.136



 


 


 


 




030


OTC other



Annex V.Part 2.136



 


 


 


 




040


Organized market options



Annex V.Part 2.136



 


 


 


 




050


Organized market other



Annex V.Part 2.136



 


 


 


 




060



Equity




Annex V.Part 2.129(b)



 


 


 


 




070


OTC options



Annex V.Part 2.136



 


 


 


 




080


OTC other



Annex V.Part 2.136



 


 


 


 




090


Organized market options



Annex V.Part 2.136



 


 


 


 




100


Organized market other



Annex V.Part 2.136



 


 


 


 




110



Foreign exchange and gold




Annex V.Part 2.129(c)



 


 


 


 




120


OTC options



Annex V.Part 2.136



 


 


 


 




130


OTC other



Annex V.Part 2.136



 


 


 


 




140


Organized market options



Annex V.Part 2.136



 


 


 


 




150


Organized market other



Annex V.Part 2.136



 


 


 


 




160



Credit




Annex V.Part 2.129(d)



 


 


 


 




170


Credit default swap



Annex V.Part 2.136



 


 


 


 




180


Credit spread option



Annex V.Part 2.136



 


 


 


 




190


Total return swap



Annex V.Part 2.136



 


 


 


 




200


Other



Annex V.Part 2.136



 


 


 


 




210



Commodity




Annex V.Part 2.129(e)



 


 


 


 




220



Other




Annex V.Part 2.129(f)



 


 


 


 




230



FAIR VALUE HEDGES




IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a)



 


 


 


 




240



Interest rate




Annex V.Part 2.129(a)



 


 


 


 




250


OTC options



Annex V.Part 2.136



 


 


 


 




260


OTC other



Annex V.Part 2.136



 


 


 


 




270


Organized market options



Annex V.Part 2.136



 


 


 


 




280


Organized market other



Annex V.Part 2.136



 


 


 


 




290



Equity




Annex V.Part 2.129(b)



 


 


 


 




300


OTC options



Annex V.Part 2.136



 


 


 


 




310


OTC other



Annex V.Part 2.136



 


 


 


 




320


Organized market options



Annex V.Part 2.136



 


 


 


 




330


Organized market other



Annex V.Part 2.136



 


 


 


 




340



Foreign exchange and gold




Annex V.Part 2.129(c)



 


 


 


 




350


OTC options



Annex V.Part 2.136



 


 


 


 




360


OTC other



Annex V.Part 2.136



 


 


 


 




370


Organized market options



Annex V.Part 2.136



 


 


 


 




380


Organized market other



Annex V.Part 2.136



 


 


 


 




390



Credit




Annex V.Part 2.129(d)



 


 


 


 




400


Credit default swap



Annex V.Part 2.136



 


 


 


 




410


Credit spread option



Annex V.Part 2.136



 


 


 


 




420


Total return swap



Annex V.Part 2.136



 


 


 


 




430


Other



Annex V.Part 2.136



 


 


 


 




440



Commodity




Annex V.Part 2.129(e)



 


 


 


 




450



Other




Annex V.Part 2.129(f)



 


 


 


 




460



CASH FLOW HEDGES




IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b)



 


 


 


 




470



HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION




IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c)



 


 


 


 




480



PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK




IAS 39.71, 81A, 89A, AG 114-132



 


 


 


 




490



PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK




IAS 39.71



 


 


 


 




500



DERIVATIVES-HEDGE ACCOUNTING




IFRS 7.24A; IAS 39.9; IFRS 9.6.1



 


 


 


 




510


of which: OTC - credit institutions



Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142



 


 


 


 




520


of which: OTC - other financial corporations



Annex V.Part 1.42(d), 44(e), Part 2.141(b)



 


 


 


 




530


of which: OTC - rest



Annex V.Part 1.44(e), Part 2.141(c)



 


 


 


 




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





Carrying amount




Notional amount




Fair value





 


 


 


 



Positive value




Negative value






Assets




of which: assets carried at amortised cost/ LOCOM




Liabilities




of which: liabilities carried at amortised cost/ LOCOM




Total Hedging




of which: derivatives carried at amortised cost/ LOCOM




of which: sold




of which: derivatives carried at amortised cost/ LOCOM






Annex V.Part 1.17, Part 2.120




Annex V.Part 2.124




Annex V.Part 1.25, Part 2.120




Annex V.Part 2.124




Annex V.Part 2.133-135




Annex V.Part 2.124




Annex V.Part 2.133-135




Annex V.Part 2.124




Annex V.Part 2.132




Annex V.Part 2.132





005


006


007


008


010


011


020


021


030


040




010



Interest rate




Annex V.Part 2.129(a)



 


 


 


 


 


 


 


 


 


 




020


OTC options



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




030


OTC other



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




040


Organized market options



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




050


Organized market other



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




060



Equity




Annex V.Part 2.129(b)



 


 


 


 


 


 


 


 


 


 




070


OTC options



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




080


OTC other



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




090


Organized market options



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




100


Organized market other



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




110



Foreign exchange and gold




Annex V.Part 2.129(c)



 


 


 


 


 


 


 


 


 


 




120


OTC options



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




130


OTC other



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




140


Organized market options



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




150


Organized market other



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




160



Credit




Annex V.Part 2.129(d)



 


 


 


 


 


 


 


 


 


 




170


Credit default swap



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




180


Credit spread option



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




190


Total return swap



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




200


Other



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




210



Commodity




Annex V.Part 2.129(e)



 


 


 


 


 


 


 


 


 


 




220



Other




Annex V.Part 2.129(f)



 


 


 


 


 


 


 


 


 


 




230



DERIVATIVES-HEDGE ACCOUNTING




Annex V.Part 1.22, 26



 


 


 


 


 


 


 


 


 


 




231


of which: fair value hedges



Annex V.Part 2.143



 


 


 


 


 


 


 


 


 


 




232


of which: cash flow hedges



Annex V.Part 2.143



 


 


 


 


 


 


 


 


 


 




233


of which: cost-price hedges



Annex V.Part 2.143, 144



 


 


 


 


 


 


 


 


 


 




234


of which: hedge in net investments in a foreign operation



Annex V.Part 2.143



 


 


 


 


 


 


 


 


 


 




235


of which: portfolio fair value hedges of interest rate risk



Annex V.Part 2.143



 


 


 


 


 


 


 


 


 


 




236


of which: portfolio cash flow hedges of interest rate risk



Annex V.Part 2.143



 


 


 


 


 


 


 


 


 


 




240


of which: OTC - credit institutions



Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142



 


 


 


 


 


 


 


 


 


 




250


of which: OTC - other financial corporations



Annex V.Part 1.42(d), 44(e), Part 2.141(b)



 


 


 


 


 


 


 


 


 


 




260


of which: OTC - rest



Annex V.Part 1.44(e), Part 2.141(c)



 


 


 


 


 


 


 


 


 


 




11.3   Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge











 




References National GAAP compatible IFRS





Carrying amount






Fair value hedge




Cash flow hedge




Hedge of net investment in a foreign operation






Annex V.Part 2.145




Annex V.Part 2.145




Annex V.Part 2.145





010


020


030




010



Non-derivative financial assets




IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2



 


 


 




020


of which: Financial assets held for trading



IFRS 9.Appendix A



 


 


 




030


of which: Non-trading financial assets mandatorily at fair value through profit or loss



IFRS 9.4.1.4; IFRS 7.8(a)(ii)



 


 


 




040


of which: Financial assets designated at fair value through profit or loss



IFRS 9.4.1.5; IFRS 7.8(a)(i)



 


 


 




050



Non-derivative financial liabilities




IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2



 


 


 




060


Financial liabilities held for trading



IFRS 9.Appendix A



 


 


 




070


Financial liabilities designated at fair value through profit or loss



IFRS 9.4.2.1; IFRS 9.6.2.2



 


 


 




080


Financial assets at amortised cost



IFRS 9.4.2.1; IFRS 9.6.2.2



 


 


 




F11.3.1   Non-derivative hedging instruments under national GAAP: breakdown by accounting portfolio









 




References National GAAP based on BAD





Carrying amount






Annex V.Part 2.145





010



Non-derivative financial assets



 


 




020


of which: Trading financial assets



BAD Article 32-33; Annex V.Part 1.17



 




030


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



BAD art 36(2)



 




040


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



Accounting Directive art 8(1)(a), (8)



 




050


of which: Other non-trading non-derivative financial assets



BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20



 




060



Non-derivative financial liabilities



 


 




070


of which: Trading financial liabilities



Accounting Directive art 8(1)(a),(3),(6)



 




080


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



Accounting Directive art 8(3)



 




F11.4   Hedged items in fair value hedges













 




References National GAAP compatible IFRS





Micro-hedges




Micro-hedges - Net position hedge




Hedge adjustments on micro-hedges




Macro hedges






Carrying amount




Assets or liabilities included in hedge of a net position (before netting)




Hedge adjustments included in the carrying amount of assets/liabilities




Remaining adjustments for discontinued micro hedges including hedges of net positions




Hedged items in portfolio hedge of interest rate risk






IFRS 7.24B(a), Annex V.Part 2.146, 147




IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151




IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149




IFRS 7.24B(a)(v); Annex V.Part 2.148, 150




IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152





010


020


030


040


050




 



ASSETS



 


 


 


 


 


 




010



Financial assets measured at fair value through other comprehensive income




IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151



 


 


 


 


 




020


Interest rate



Annex V.Part 2.129(a)



 


 


 


 


 




030


Equity



Annex V.Part 2.129(b)



 


 


 


 


 




040


Foreign exchange and gold



Annex V.Part 2.129(c)



 


 


 


 


 




050


Credit



Annex V.Part 2.129(d)



 


 


 


 


 




060


Commodity



Annex V.Part 2.129(e)



 


 


 


 


 




070


Other



Annex V.Part 2.129(f)



 


 


 


 


 




080



Financial assets measured at amortised cost




IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151



 


 


 


 


 




090


Interest rate



Annex V.Part 2.129(a)



 


 


 


 


 




100


Equity



Annex V.Part 2.129(b)



 


 


 


 


 




110


Foreign exchange and gold



Annex V.Part 2.129(c)



 


 


 


 


 




120


Credit



Annex V.Part 2.129(d)



 


 


 


 


 




130


Commodity



Annex V.Part 2.129(e)



 


 


 


 


 




140


Other



Annex V.Part 2.129(f)



 


 


 


 


 




 



LIABILITIES



 


 


 


 


 


 




150



Financial liabilities measured at amortised costs




IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151



 


 


 


 


 




160


Interest rate



Annex V.Part 2.129(a)



 


 


 


 


 




170


Equity



Annex V.Part 2.129(b)



 


 


 


 


 




180


Foreign exchange and gold



Annex V.Part 2.129(c)



 


 


 


 


 




190


Credit



Annex V.Part 2.129(d)



 


 


 


 


 




200


Commodity



Annex V.Part 2.129(e)



 


 


 


 


 




210


Other



Annex V.Part 2.129(f)



 


 


 


 


 




12.   Movements in allowances and provisions for credit losses

12.0   Movements in allowances for credit losses and impairment of equity instruments under national GAAP


















 




References National GAAP based on BAD

CRR article 442(i); Annex V.Part 2.153




Opening balance




Increases due to amounts set aside for estimated loan losses during the period




Decreases due to amounts reversed for estimated loan losses during the period




Decrease in allowance account due to write-offs




Transfers between allowances




Other adjustments




Closing balance




Recoveries recorded directly to the statement of profit or loss




Value adjustments recorded directly to the statement of profit or loss




Amounts written-off directly to the statement of profit or loss





 



Annex V.Part 2.154




Annex V.Part 2.154



 


 



Annex V.Part 2.155



 


 



Annex V.Part 2.78



 




010


020


030


040


050


060


070


080


090


100 




010



Equity instruments




ECB/2013/33 Annex 2.Part 2.4-5



 


 


 


 


 


 


 


 


 


 




330



Specific allowances for credit risk




CRR art 428 (g)(ii)



 


 


 


 


 


 


 


 


 


 




340


Debt securities



Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 




350



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




360



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




370



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




380



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




390



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




400


Loans and advances



Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 




410



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 




420



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 




430



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 




440



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 




450



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 




460



Households




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 




470



General alowances for credit risk




CRR art 4(95)



 


 


 


 


 


 


 


 


 


 




480


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 




490


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 




500



General allowance for banking risks




BAD art 37.2; CRR art 4(95)



 


 


 


 


 


 


 


 


 


 




510


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 




520


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 




530



Total



 


 


 


 


 


 


 


 


 


 


 




12.1   Movements in allowances and provisions for credit losses



















 




References National GAAP compatible IFRS





Opening balance




Increases due to origination and acquisition




Decreases due to derecognition




Changes due to change in credit risk (net)




Changes due to modifications without derecognition (net)




Changes due to update in the institution's methodology for estimation (net)




Decrease in allowance account due to write-offs




Other adjustments




Closing balance




Recoveries of previously written-off amounts recorded directly to the statement of profit or loss




Amounts written-off directly to the statement of profit or loss





 



IFRS 7.35I; Annex V.Part 2.159, 164(b)




IFRS 7.35I; Annex V.Part 2.160, 164(b)




IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162




IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c)




IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163




IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165




IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166



 


 



IFRS 9.5.4.4; Annex V.Part 2.165





010


020


030


040


050


070


080


090


100 


110 


120 




010



Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)




IFRS 9.5.5.5



 


 


 


 


 


 


 


 


 


 


 




020


Debt securities



Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




030



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




040



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




050



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




060



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




070



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




080


Loans and advances



Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




090



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




100



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




110



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




120



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




130



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




140



Households




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




160


of which: collectively measured allowances



IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158



 


 


 


 


 


 


 


 


 


 


 




170


of which: individually measured allowances



IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158



 


 


 


 


 


 


 


 


 


 


 




180



Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)




IFRS 9.5.5.3



 


 


 


 


 


 


 


 


 


 


 




190


Debt securities



Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




200



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




210



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




220



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




230



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




240



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




250


Loans and advances



Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




260



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




270



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




280



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




290



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




300



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




310



Households




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




330


of which: collectively measured allowances



IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158



 


 


 


 


 


 


 


 


 


 


 




340


of which: individually measured allowances



IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158



 


 


 


 


 


 


 


 


 


 


 




350


of which: non-performing



Annex V.Part 2.213-232



 


 


 


 


 


 


 


 


 


 


 




360



Allowances for credit-impaired debt instruments (Stage 3)




IFRS 9.5.5.1, 9. Appendix A



 


 


 


 


 


 


 


 


 


 


 




370


Debt securities



Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 




380



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




390



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




400



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




410



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




420



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




430


Loans and advances



Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 




440



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 




450



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 




460



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 




470



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 




480



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 




490



Households




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 




500


of which: collectively measured allowances



IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158



 


 


 


 


 


 


 


 


 


 


 




510


of which: individually measured allowances



IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158



 


 


 


 


 


 


 


 


 


 


 




520



Total allowance for debt instruments




IFRS 7.B8E



 


 


 


 


 


 


 


 


 


 


 




530


Commitments and financial guarantees given (Stage 1)



IFRS 9.2.1|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157



 


 


 


 


 


 


 


 


 


 


 




540


Commitments and financial guarantees given (Stage 2)



IFRS 9.2.1|(g); 2.3(c); 5.5.3, B2.5; Annex V.Part 2.157



 


 


 


 


 


 


 


 


 


 


 




550


of which: non-performing



Annex V.Part 2.117



 


 


 


 


 


 


 


 


 


 


 




560


Commitments and financial guarantees given (Stage 3)



IFRS 9.2.1|(g); 2.3(c); 5.5.1, B2.5; Annex V.Part 2.157



 


 


 


 


 


 


 


 


 


 


 




570



Total provisions on commitments and financial guarantees given




IFRS 7.B8E; Annex V.Part 2.157



 


 


 


 


 


 


 


 


 


 


 




12.2   Transfers between impairment stages (gross basis presentation)














 




References National GAAP compatible IFRS





Gross carrying amount / nominal amount
Annex V.Part 1.34, Part 2.118, 167, 170






Transfers between Stage 1 and Stage 2




Transfers between Stage 2 and Stage 3




Transfers between Stage 1 and Stage 3






To Stage 2 from Stage 1




To Stage 1 from Stage 2




To Stage 3 from Stage 2




To Stage 2 from Stage 3




To Stage 3 from Stage 1




To Stage 1 from Stage 3






Annex V.Part 2.168-169





010


020


030


040


050


060




010


Debt securities



Annex V.Part 1.31, 44(b)



 


 


 


 


 


 




020



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 




030



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 




040



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 




050



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 




060



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 




070


Loans and advances



Annex V.Part 1.32, 44(a)



 


 


 


 


 


 




080



Central banks




Annex V.Part 1.42(a)



 


 


 


 


 


 




090



General governments




Annex V.Part 1.42(b)



 


 


 


 


 


 




100



Credit institutions




Annex V.Part 1.42(c)



 


 


 


 


 


 




110



Other financial corporations




Annex V.Part 1.42(d)



 


 


 


 


 


 




120



Non-financial corporations




Annex V.Part 1.42(e)



 


 


 


 


 


 




130



Households




Annex V.Part 1.42(f)



 


 


 


 


 


 




140



Total debt instruments



 


 


 


 


 


 


 




150



Commitments and financial guarantees given




IFRS 9.2.1|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5



 


 


 


 


 


 




13.   Collateral and guarantees received

13.1   Breakdown of collateral and guarantees by loans and advances other than held for trading















Guarantees and collateral



 


 



Maximum amount of the collateral or guarantee that can be considered
Annex V.Part 2.171-172, 174







References National GAAP based on BAD






References National GAAP compatible IFRS





Loans collateralized by immovable property




Other collateralized loans




Financial guarantees received





 


 



Residential




Commercial




Cash [Debt instruments issued]




Rest





 



IFRS 7.36(b)




Annex V.Part 2.173(a)




Annex V.Part 2.173(a)




Annex V.Part 2.173(b)




Annex V.Part 2.173(b)




Annex V.Part 2.173(c)





 


 


010


020


030


040


050




010



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 




020


of which: Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 




030


of which: Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 




040


of which: Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 




050


of which: lending for house purchase



Annex V.Part 2.88(b)




Annex V.Part 2.88(b)



 


 


 


 


 




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










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount






Annex V.Part 2.175





010




010


Non-current assets held-for-sale


 



IFRS 7.38(a)



 




020


Property, plant and equipment


 



IFRS 7.38(a)



 




030


Investment property


 



IFRS 7.38(a)



 




040


Equity and debt instruments


 



IFRS 7.38(a)



 




050


Other


 



IFRS 7.38(a)



 




060



Total



 


 


 




13.3   Collateral obtained by taking possession [tangible assets] accumulated










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount





010




010


Foreclosure [tangible assets]



Annex V.Part 2.176




IFRS 7.38(a); Annex V.Part 2.176



 




14.   Fair value hierachy: financial instruments at fair value

















 


 


 



Fair value hierarchy
IFRS 13.93 (b)




Change in fair value for the period
Annex V.Part 2.178




Accumulated change in fair value before taxes
Annex V.Part 2.179







References National GAAP based on BAD






References National GAAP compatible IFRS





Level 1




Level 2




Level 3




Level 2




Level 3




Level 1




Level 2




Level 3





 


 



IFRS 13.76




IFRS 13.81




IFRS 13.86




IFRS 13.81




IFRS 13.86, 93(f)




IFRS 13.76




IFRS 13.81




IFRS 13.86





 


 


010


020


030


040


050


060


070


080





ASSETS



 


 


 


 


 


 


 


 


 


 




010



Financial assets held for trading



 



IFRS 7.8(a)(ii);IFRS 9.Appendix A



 


 


 


 


 


 


 


 




020


Derivatives


 



IFRS 9.Appendix A



 


 


 


 


 


 


 


 




030


Equity instruments


 



IAS 32.11,


 


 


 


 


 


 


 


 




040


Debt securities


 



Annex V.Part 1.31



 


 


 


 


 


 


 


 




050


Loans and advances


 



Annex V.Part 1.32



 


 


 


 


 


 


 


 




051



Trading financial assets




BAD Article 32-33; Annex V.Part 1.17



 


 


 


 


 


 


 


 


 




052


Derivatives



CRR Annex II; Annex V.Part 1.17



 


 


 


 


 


 


 


 


 




053


Equity instruments



ECB/2013/33; Annex 2.Part 2.4-5



 


 


 


 


 


 


 


 


 




054


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 




055


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 


 




056



Non-trading financial assets mandatorily at fair value through profit or loss



 



IFRS 9.4.1.4; IFRS 7.8(a)(ii)



 


 


 


 


 


 


 


 




057


Equity instruments


 



IAS 32.11



 


 


 


 


 


 


 


 




058


Debt securities


 



Annex V.Part 1.31



 


 


 


 


 


 


 


 




059


Loans and advances


 



Annex V.Part 1.32



 


 


 


 


 


 


 


 




060



Financial assets designated at fair value through profit or loss




Accounting Directive art 8(1)(a), (6); IAS 39.9




IFRS 7.8(a)(i); IFRS 9.4.1.5



 


 


 


 


 


 


 


 




070


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5




IAS 32.11



 


 


 


 


 


 


 


 




080


Debt securities



Annex V.Part 1.31




Annex V.Part 1.31



 


 


 


 


 


 


 


 




090


Loans and advances



Annex V.Part 1.32




Annex V.Part 1.32



 


 


 


 


 


 


 


 




101 



Financial assets at fair value through other comprehensive income



 



IFRS 7.8 (h); IFRS 9.4.1.2A



 


 


 


 


 


 


 


 




102 


Equity instruments


 



IAS 32.11



 


 


 


 


 


 


 


 




103 


Debt securities


 



Annex V.Part 1.31



 


 


 


 


 


 


 


 




104 


Loans and advances


 



Annex V.Part 1.32



 


 


 


 


 


 


 


 




121 



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




Accounting Directive art 8(1)(a), (4)



 


 


 


 


 


 


 


 


 




122 


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 


 


 


 


 


 


 


 




123 


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 




124 


Loans and advances



Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32



 


 


 


 


 


 


 


 


 




125 



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




Accounting Directive art 8(1)(a), (6),(8)



 


 


 


 


 


 


 


 


 




126 


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 


 


 


 


 


 


 


 




127 


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 




128 


Loans and advances



Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32



 


 


 


 


 


 


 


 


 




140 



Derivatives – Hedge accounting




Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22




IFRS 9.6.2.1; Annex V.Part 1.22



 


 


 


 


 


 


 


 





LIABILITIES



 


 


 


 


 


 


 


 


 


 




150 



Financial liabilities held for trading




Accounting Directive art 4art 8(1)(a), (6); IAS 39.9, AG 14-15




IFRS 7.8 (e) (ii); IFRS 9.BA.6



 


 


 


 


 


 


 


 




160 


Derivatives



CRR Annex II




IFRS 9.BA.7(a)



 


 


 


 


 


 


 


 




170 


Short positions


 



IFRS 9.BA.7(b)



 


 


 


 


 


 


 


 




180 


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 


 


 


 


 


 




190 


Debt securities issued



Annex V.Part 1.31




Annex V.Part 1.37



 


 


 


 


 


 


 


 




200 


Other financial liabilities



Annex V.Part 1.32-34




Annex V.Part 1.38-41



 


 


 


 


 


 


 


 




201 



Trading financial liabilities




Accounting Directive art 8(1)(a),(3),(6)



 


 


 


 


 


 


 


 


 




202 


Derivatives



CRR Annex II; Annex V.Part 1.25, 27



 


 


 


 


 


 


 


 


 




203 


Short positions


 


 


 


 


 


 


 


 


 


 




204 


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 


 


 


 


 


 


 




205 


Debt securities issued



Annex V.Part 1.37



 


 


 


 


 


 


 


 


 




206 


Other financial liabilities



Annex V.Part 1.38-41



 


 


 


 


 


 


 


 


 




210 



Financial liabilities designated at fair value through profit or loss




Accounting Directive art 8(1)(a), (6); IAS 39.9




IFRS 7.8 (e) (i); IFRS 9.4.1.5



 


 


 


 


 


 


 


 




220 


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 


 


 


 


 


 




230 


Debt securities issued



Annex V.Part 1.37




Annex V.Part 1.37



 


 


 


 


 


 


 


 




240 


Other financial liabilities



Annex V.Part 1.38-41




Annex V.Part 1.38-41



 


 


 


 


 


 


 


 




250 



Derivatives – Hedge accounting




Accounting Directive art art 8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.26




IFRS 9.6.2.1; Annex V.Part 1.26



 


 


 


 


 


 


 


 




15.   Derecognition and financial liabilities associated with transferred financial assets




















 


 


 



Transferred financial assets entirely recognized




Transferred financial assets recognized to the extent of the instution's continuing involvement




Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights




Amounts derecognised for capital purposes






Transferred assets




Associated liabilities
ITS V.Part 2.181




Principal amount outstanding of the original assets




Carrying amount of assets still recognised [continuing involvement]




Carrying amount of associated liabilites






Carrying amount




Of which: securitizations




Of which: repurchase agreements




Carrying amount




Of which: securitizations




Of which: repurchase agreements







References National GAAP compatible IFRS





IFRS 7.42D.(e), Annex V.Part 1.27




IFRS 7.42D(e); CRR art 4(1)(61)




IFRS 7.42D(e); Annex V.Part 2.183-184




IFRS 7.42D(e)




IFRS 7.42D.(e)




IFRS 7.42D(e); Annex V.Part 2.183-184



 



IFRS 7.42D(f)




IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181



 



CRR art 109; Annex V.Part 2.182







References National GAAP based on BAD




 



Annex V.Part 1.27-28




CRR art 4(61)




Annex V.Part 2.183-184



 



CRR art 4(61)




Annex V.Part 2.183-184



 


 


 


 



CRR art 109; Annex V.Part 2.182





 


010


020


030


040


050


060


070


080


090


100


110




010



Financial assets held for trading



 



IFRS 7.8(a)(ii);IFRS 9.Appendix A



 


 


 


 


 


 


 


 


 


 


 




020


Equity instruments


 



IAS 32.11



 


 


 


 


 


 


 


 


 


 


 




030


Debt securities


 



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 




040


Loans and advances


 



Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 


 




041



Trading financial assets




Accounting Directive art 8(1)(a), (6); Annex V.Part 1.15



 


 


 


 


 


 


 


 


 


 


 


 




042


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 


 


 


 


 


 


 


 


 


 


 




043


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 


 




044


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 


 


 




045



Non-trading financial assets mandatorily at fair value through profit or loss



 



IFRS 9.4.1.4



 


 


 


 


 


 


 


 


 


 


 




046


Equity instruments


 



IAS 32.11



 


 


 


 


 


 


 


 


 


 


 




047


Debt securities


 



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 




048


Loans and advances


 



Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 


 




050



Financial assets designated at fair value through profit or loss




Accounting Directive art 8(1)(a), (6); IAS 39.9




IFRS 7.8(a)(i); IFRS 9.4.1.5



 


 


 


 


 


 


 


 


 


 


 




060


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5




IAS 32.11



 


 


 


 


 


 


 


 


 


 


 




070


Debt securities



Annex V.Part 1.31




Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 




080


Loans and advances



Annex V.Part 1.32




Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 


 




091



Financial assets at fair value through other comprehensive income



 



IFRS 7.8(h); IFRS 9.4.1.2A



 


 


 


 


 


 


 


 


 


 


 




092


Equity instruments


 



IAS 32.11



 


 


 


 


 


 


 


 


 


 


 




093


Debt securities


 



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 




094


Loans and advances


 



Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 


 




121 



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




Accounting Directive art 8(1)(a), (4)



 


 


 


 


 


 


 


 


 


 


 


 




122 


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 


 


 


 


 


 


 


 


 


 


 




123 


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 


 




124


Loans and advances



Accounting Directive art 8(1)(a), (4)(b); part 1.14, part 3.35



 


 


 


 


 


 


 


 


 


 


 


 




125 



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




Accounting Directive art 8(1)(a), (8)(2)



 


 


 


 


 


 


 


 


 


 


 


 




126 


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 


 


 


 


 


 


 


 


 


 


 




127 


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 


 




128 


Loans and advances



Accounting Directive art 8(1)(a), (4)(b);part 1.14, part 3.35



 


 


 


 


 


 


 


 


 


 


 


 




131 



Financial assets at amortised cost




Accounting Directive art 42a(4)(b),(5a); IAS 39.9




IFRS 7.8 (f); IFRS 9.4.1.2



 


 


 


 


 


 


 


 


 


 


 




132 


Debt securities



Annex V.Part 1.24, 26




Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 




133 


Loans and advances



Annex V.Part 1.24, 27




Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 


 




181 



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




BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16



 


 


 


 


 


 


 


 


 


 


 


 




200 


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 


 


 


 


 


 


 


 


 


 


 




182 


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 


 




183 


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 


 


 




184 



Other non-trading non-derivative financial assets




BAD art 35-37



 


 


 


 


 


 


 


 


 


 


 


 




185 


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 


 


 


 


 


 


 


 


 


 


 




186 


Debt securities



Annex V.Part 1.31



 


 


 


 


 


 


 


 


 


 


 


 




187 


Loans and advances



Annex V.Part 1.32



 


 


 


 


 


 


 


 


 


 


 


 




190 



Total



 


 


 


 


 


 


 


 


 


 


 


 


 




16.   Breakdown of selected statement of profit or loss items

16.1   Interest income and expenses by instrument and counterparty sector











 




References National GAAP based on BAD






References National GAAP compatible IFRS





Current period






Income




Expenses






Annex V.Part 2.187, 189




Annex V.Part 2.188, 190





010


020




010



Derivatives -Trading




CRR Annex II; Annex V.Part 2.193




IFRS 9.Appendix A, .BA.1, .BA.6; Annex V.Part 2.193



 


 




015


of which: interest income from derivatives in economic hedges



Annex V.Part 2.193




Annex V.Part 2.193



 


 




020



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 




030


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 




040


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 




050


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 




060


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 




070


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 




080



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 




090


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 




100


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 




110


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 




120


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 




130


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 




140


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 




150



Other assets




Annex V.Part 1.51




Annex V.Part 2.5



 


 




160



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 




170


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 




180


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 




190


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 




200


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 




210


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 




220


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 




230



Debt securities issued




Annex V.1.37




Annex V.Part 1.37



 


 




240



Other financial liabilities




Annex V.Part 1.32-34, Part 2.191




Annex V.Part 1.32-34, Part 2.191



 


 




250



Derivatives - Hedge accounting, interest rate risk




Annex V.Part 2.192




Annex V.Part 2.192



 


 




260



Other Liabilities




Annex V.Part 1.38-41




Annex V.Part 1.38-41



 


 




270



INTEREST




BAD art 27.Vertical layout(1), (2)




IAS 1.97



 


 




280


of which: interest-income on credit impaired financial assets


 



IFRS 9.5.4.1; .B5.4.7; Annex V.Part 2.194



 


 




16.2   Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Current period






Annex V. Part 2.195-196





010




010



Equity instruments




ECB/2013/33 Annex 2.Part 2.4-5




Annex V.Part 1.28



 




020



Debt securities




Annex V.Part 1.31




Annex V.Part 1.31



 




030



Loans and advances




Annex V.Part 1.32




Annex V.Part 1.32



 




040



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 




050



Debt securities issued




Annex V.Part 1.37




Annex V.Part 1.37



 




060



Other financial liabilities




Annex V.Part 1.38-41




Annex V.Part 1.38-41



 




070



GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET




BAD art 27.Vertical layout(6); Annex V.Part 2.45




Annex V.Part 2.45



 




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










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Current period






Annex V. Part 2.197-198





010




010



Derivatives



 



IFRS 9.Appendix A, .BA.1, .BA.7(a)



 




015



of which: Economic hedges with use of the fair value option



 



IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199



 




020



Equity instruments



 



IAS 32.11



 




030



Debt securities



 



Annex V.Part 1.31



 




040



Loans and advances



 



Annex V.Part 1.32



 




050



Short positions



 



IFRS 9.BA.7(b)



 




060



Deposits



 



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 




070



Debt securities issued



 



Annex V.Part 1.37



 




080



Other financial liabilities



 



Annex V.Part 1.38-41



 




090



GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET



 



IFRS 9.Appendix A, .BA.6;IFRS 7.20(a)(i)



 




095



of which: gains and losses due to the reclassification of assets at amortised cost



 



IFRS 9.5.6.2; annex V.Part 2.199



 




100



Derivatives




CRR Annex II



 


 




110



Equity instruments




ECB/2013/33 Annex 2.Part 2.4-5



 


 




120



Debt securities




Annex V.Part 1.31



 


 




130



Loans and advances




Annex V.Part 1.32



 


 




140



Short positions



 


 


 




150



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 




160



Debt securities issued




Annex V.Part 1.37



 


 




170



Other financial liabilities




Annex V.Part 1.38-41



 


 




180



GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET




BAD art 27.Vertical layout(6); Annex V.Part 1.17



 


 




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










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Current period





010




010



Interest rate instruments and related derivatives



 



Annex V.Part 2.200(a)



 




020



Equity instruments and related derivatives



 



Annex V.Part 2.200(b)



 




030



Foreign exchange trading and derivatives related with foreign exchange and gold



 



Annex V.Part 2.200(c)



 




040



Credit risk instruments and related derivatives



 



Annex V.Part 2.200(d)



 




050



Derivatives related with commodities



 



Annex V.Part 2.200(e)



 




060



Other



 



Annex V.Part 2.200(f)



 




070



GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET




BAD art 27.Vertical layout(6)




IFRS 7.20(a)(i)



 




080



Interest rate instruments and related derivatives




Annex V.Part 2.200(a)



 


 




090



Equity instruments and related derivatives




Annex V.Part 2.200(b)



 


 




100



Foreign exchange trading and derivatives related with foreign exchange and gold




Annex V.Part 2.200(c)



 


 




110



Credit risk instruments and related derivatives




Annex V.Part 2.200(d)



 


 




120



Derivatives related with commodities




Annex V.Part 2.200(e)



 


 




130



Other




Annex V.Part 2.200(f)



 


 




140



GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET




BAD art 27.Vertical layout(6)



 


 




16.4.1   Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Current period






Annex V.Part 2.201





010




020



Equity instruments



 



IAS 32.11



 




030



Debt securities



 



Annex V.Part 1.31



 




040



Loans and advances



 



Annex V.Part 1.32



 




090



GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET



 



IFRS 7.20(a)(i)



 




100



of which: gains and losses due to the reclassification of assets at amortised cost



 



IFRS 9.6.5.2; Annex V.Part 2.202



 




16.5   Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument











 




References National GAAP based on BAD






References National GAAP compatible IFRS





Current period




Changes in fair value due to credit risk






Annex V.Part 2.203




Annex V.Part 2.203





010


020




010



Equity instruments




ECB/2013/33 Annex 2.Part 2.4-5




IAS 32.11



 


 




020



Debt securities




Annex V.Part 1.31




Annex V.Part 1.31



 


 




030



Loans and advances




Annex V.Part 1.32




Annex V.Part 1.32



 


 




040



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 




050



Debt securities issued




Annex V.Part 1.37




Annex V.Part 1.37



 


 




060



Other financial liabilities




Annex V.Part 1.38-41




Annex V.Part 1.38-41



 


 




070



GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET




BAD art 27.Vertical layout(6)




IFRS 7.20(a)(i)



 


 




071



of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net



 



IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204



 


 




072



of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net



 



IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204



 


 




080



Equity instruments




ECB/2013/33 Annex 2.Part 2.4-5



 


 


 




090



Debt securities




Annex V.Part 1.31



 


 


 




100



Loans and advances




Annex V.Part 1.32



 


 


 




110



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 




120



Debt securities issued




Annex V.Part 1.37



 


 


 




130



Other financial liabilities




Annex V.Part 1.38-41



 


 


 




140



GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET




BAD art 27.Vertical layout(6)



 


 


 




16.6   Gains or losses from hedge accounting










 




References National GAAP based on BAD Annex V.Part 2.207





References National GAAP compatible IFRS





Current period






Annex V.Part 2.205





010




010



Fair value changes of the hedging instrument [including discontinuation]




Accounting Directive art 8(1)(a), (6), (8)(a)




IFRS 7.24A(c);IFRS 7.24C(b)(vi)



 




020



Fair value changes of the hedged item attributable to the hedged risk




Accounting Directive art 8(1)(a), (6), (8)(a)




IFRS 9.6.3.7; .6.5.8; .B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206



 




030



Ineffectiveness in profit or loss from cash flow hedges




Accounting Directive art 8(1)(a), (6), (8)(a)




IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)



 




040



Ineffectiveness in profit or loss from hedges of net investments in foreign operations




Accounting Directive art 8(1)(a)




IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)



 




050



GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET




Accounting Directive art 8(1)(a), (6), (8)(a)



 


 




16.7   Impairment on non-financial assets












 


 


 



Current period







References National GAAP based on BAD






References National GAAP compatible IFRS





Additions




Reversals




Accumulated impairment





 


 



Annex V.Part 2.208




Annex V.Part 2.208



 




010


020


040




060



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




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




IAS 28.40-43



 


 


 




070


Subsidiaries


 



IFRS 10 Appendix A



 


 


 




080


Joint ventures


 



IAS 28.3



 


 


 




090


Associates


 



IAS 28.3



 


 


 




100



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



 



IAS 36.126(a),(b)



 


 


 




110


Property, plant and equipment



BAD art 27.Vertical layout(9)




IAS 16.73(e)(v-vi)



 


 


 




120


Investment properties



BAD art 27.Vertical layout(9)




IAS 40.79(d)(v)



 


 


 




130


Goodwill



BAD art 27.Vertical layout(9)




IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)



 


 


 




140


Other intangible assets



BAD art 27.Vertical layout(9)




IAS 38.118(e)(iv)(v)



 


 


 




145


Other


 



IAS 36.126(a),(b)



 


 


 




150



TOTAL



 


 


 


 


 




17.   Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet

17.1   Assets










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Accounting scope of consolidation [Carrying amount]






Annex V.Part 1.27-28, Part 2.209





010




010



Cash, cash balances at central banks and other demand deposits




BAD art 4.Assets(1)




IAS 1.54 (i)



 




020


Cash on hand



Annex V.Part 2.1




Annex V.Part 2.1



 




030


Cash balances at central banks



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




Annex V.Part 2.2



 




040


Other demand deposits



Annex V.Part 2.3




Annex V.Part 2.3



 




050



Financial assets held for trading




Accounting Directive art 8(1)(a), (5); IAS 39.9




IFRS 7.8(a)(ii);IFRS 9.Appendix A



 




060


Derivatives



CRR Annex II




IFRS 9.Appendix A



 




070


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5




IAS 32.11



 




080


Debt securities



Annex V.Part 1.24, 26




Annex V.Part 1.31



 




090


Loans and advances



Annex V.Part 1.24, 27




Annex V.Part 1.32



 




091



Trading financial assets




BAD Article 32-33; Annex V.Part 1.17



 


 




092


Derivatives



CRR Annex II; Annex V.Part 1.17



 


 




093


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 




094


Debt securities



Annex V.Part 1.31



 


 




095


Loans and advances



Annex V.Part 1.32



 


 




096



Non-trading financial assets mandatorily at fair value through profit or loss



 



IFRS 9.4.1.4



 




097


Equity instruments


 



IAS 32.11



 




098


Debt securities


 



Annex V.Part 1.31



 




099


Loans and advances


 



Annex V.Part 1.32



 




100



Financial assets designated at fair value through profit or loss




Accounting Directive art 8(1)(a), (6)




IFRS 7.8(a)(i); IFRS 9.4.1.5



 




110


Equity instruments


 



IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5



 




120


Debt securities



Annex V.Part 1.31




Annex V.Part 1.31



 




130


Loans and advances



Annex V.Part 1.32




Annex V.Part 1.32



 




141



Financial assets at fair value through other comprehensive income



 



IFRS 7.8(h); IFRS 9.4.1.2A



 




142


Equity instruments


 



IAS 32.11



 




143


Debt securities


 



Annex V.Part 1.31



 




144


Loans and advances


 



Annex V.Part 1.32



 




171



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




BAD art 36(2)



 


 




172


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 




173


Debt securities



Annex V.Part 1.31



 


 




174


Loans and advances



Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32



 


 




175



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




Accounting Directive art 8(1)(a), (8)



 


 




176


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 




177


Debt securities



Annex V.Part 1.31



 


 




178


Loans and advances



Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32



 


 




181



Financial assets at amortised cost



 



IFRS 7.8(f); IFRS 9.4.1.2



 




182


Debt securities


 



Annex V.Part 1.31



 




183


Loans and advances


 



Annex V.Part 1.32



 




231



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




BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19



 


 




380


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 




232


Debt securities



Annex V.Part 1.31



 


 




233


Loans and advances



Annex V.Part 1.32



 


 




234



Other non-trading non-derivative financial assets




BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20



 


 




235


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 




236


Debt securities



Annex V.Part 1.31



 


 




237


Loans and advances



Annex V.Part 1.32



 


 




240



Derivatives – Hedge accounting




Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22




IFRS 9.6.2.1; Annex V.Part 1.22



 




250



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




Accounting Directive art 8(5), (6); IAS 39.89A (a)




IAS 39.89A(a); IFRS 9.6.5.8



 




260



Investments in subsidaries, joint ventures and associates




BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4, 210




IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210



 




270



Assets under reinsurance and insurance contracts




Annex V.Part 2.211




IFRS 4.IG20.(b)-(c); Annex V.Part 2.211



 




280



Tangible assets




BAD art 4.Assets(10)



 


 




290



Intangible assets




BAD art 4.Assets(9); CRR art 4(1)(115)




IAS 1.54(c); CRR art 4(1)(115)



 




300


Goodwill



BAD art 4.Assets(9); CRR art 4(1)(113)




IFRS 3.B67(d); CRR art 4(1)(113)



 




310


Other intangible assets



BAD art 4.Assets(9)




IAS 38.8,118



 




320



Tax assets



 



IAS 1.54(n-o)



 




330


Current tax assets


 



IAS 1.54(n); IAS 12.5



 




340


Deferred tax assets



Accounting Directive art 17(1)(f); CRR art 4(1)(106)




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



 




350



Other assets




Annex V.Part 2.5, 6




Annex V.Part 2.5



 




360



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



 



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



 




365


(-) Haircuts for trading assets valued at fair value




Annex V Part 1.29



 


 




370



TOTAL ASSETS




BAD art 4 Assets




IAS 1.9(a), IG 6



 




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










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Accounting scope of consolidation [Nominal amount]






Annex V.Part 2.118, 209





010




010



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 




020



Financial guarantees given




CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 




030



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 




040



OFF-BALANCE SHEET EXPOSURES



 


 


 




17.3   Liabilities and equity










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Accounting scope of consolidation [Carrying amount]






Annex V.Part 1.27-28, Part 2.209





010




010



Financial liabilities held for trading



 



IFRS 7.8 (e) (ii); IFRS 9.BA.6



 




020


Derivatives


 



IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)



 




030


Short positions


 



IFRS 9.BA7(b)



 




040


Deposits


 



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 




050


Debt securities issued


 



Annex V.Part 1.37



 




060


Other financial liabilities


 



Annex V.Part 1.38-41



 




061



Trading financial liabilities




Accounting Directive art 8(1)(a),(3),(6)



 


 




062


Derivatives



CRR Annex II; Annex V.Part 1.25, 27



 


 




063


Short positions


 


 


 




064


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 




065


Debt securities issued



Annex V.Part 1.37



 


 




066


Other financial liabilities



Annex V.Part 1.38-41



 


 




070



Financial liabilities designated at fair value through profit or loss




Accounting Directive art 8(1)(a), (6); IAS 39.9




IFRS 7.8 (e)(i); IFRS 9.4.2.2



 




080


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 




090


Debt securities issued



Annex V.Part 1.37




Annex V.Part 1.37



 




100


Other financial liabilities



Annex V.Part 1.38-41




Annex V.Part 1.38-41



 




110



Financial liabilities measured at amortised cost




Accounting Directive art 8(3), (6); IAS 39.47




IFRS 7.8(g); IFRS 9.4.2.1



 




120


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 




130


Debt securities issued



Annex V.Part 1.31




Annex V.Part 1.37



 




140


Other financial liabilities



Annex V.Part 1.32-34




Annex V.Part 1.38-41



 




141



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




Accounting Directive art 8(3)



 


 




142


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 




143


Debt securities issued



Annex V.Part 1.37



 


 




144


Other financial liabilities



Annex V.Part 1.38-41



 


 




150



Derivatives – Hedge accounting




Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26




IFRS 9.6.2.1; Annex V.Part 1.26



 




160



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




Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)




IAS 39.89A(b), IFRS 9.6.5.8



 




170



Liabilities under insurance and reinsurance contracts




Annex V.Part 2.212




IFRS 4.IG20(a); Annex V.Part 2.212



 




180



Provisions




BAD art 4.Liabilities(6)




IAS 37.10; IAS 1.54(l)



 




190



Tax liabilities



 



IAS 1.54(n-o)



 




200


Current tax liabilities


 



IAS 1.54(n); IAS 12.5



 




210


Deferred tax liabilities



Accounting Directive art 17(1)(f); CRR art 4(1)(108)




IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)



 




220



Share capital repayable on demand



 



IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12



 




230



Other liabilities




Annex V.Part 2.13




Annex V.Part 2.13



 




240



Liabilities included in disposal groups classified as held for sale



 



IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14



 




245



Haircuts for trading liabilities valued at fair value




Annex V Part 1.29



 


 




250



LIABILITIES



 



IAS 1.9(b);IG 6



 




260



Capital




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




IAS 1.54(r), BAD art 22



 




270



Share premium




BAD art 4.Liabilities(10); CRR art 4(124)




IAS 1.78(e); CRR art 4(1)(124)



 




280



Equity instruments issued other than capital




Annex V.Part 2.18-19




Annex V.Part 2.18-19



 




290



Other equity




Annex V.Part 2.20




IFRS 2.10; Annex V.Part 2.20



 




300



Accumulated other comprehensive income




CRR art 4(1)(100)




CRR art 4(1)(100)



 




310



Retained earnings




CRR art 4(1)(123)




CRR art 4(1)(123)



 




320



Revaluation reserves




BAD art 4.Liabilities(12)




IFRS 1.33, D5-D8



 




325



Fair value reserves




Accounting Directive art 8(1)(a)



 


 




330



Other reserves




BAD art 4.Liabilities (11)-(13)




IAS 1.54; IAS 1.78 (e)



 




335



First consolidation differences




Accounting Directive art 24(3)(c)



 


 




340








(-)


Treasury shares







Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20




IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.28



 




350



Profit or loss attributable to owners of the parent




BAD art 4.Liabilities(14)




IFRS 10.B94



 




360








(-)


Interim dividends







CRR Article 26 (2)




IAS 32.35



 




370



Minority interests [Non-controlling interests]




Accounting Directive art 24(4)




IAS 1.54(q); IFRS 10.22, .B94



 




380



TOTAL EQUITY



 



IAS 1.9(c), IG 6



 




390



TOTAL EQUITY AND TOTAL LIABILITIES




BAD art 4.Liabilities




IAS 1.IG6



 




18.   Information on performing and non-performing exposures































 


 


 



Gross carrying amount / Nominal amount




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




Maximum amount of the collateral or guarantee that can be considered
Annex V. Part 2.119





 



Performing




Non-performing



 



Performing exposures - Accumulated impairment and provisions




Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions




Collateral received and financial guarantees received





 


Not past due or Past due <= 30 days


Past due > 30 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 <= 5 years


Past due > 5 years


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 < = 5 year


Past due > 5 years


Collateral received on non-performing exposues


Financial guarantees received on non-performing exposures




010


020


030


055


060


070


080


090


100


105


110


120


130


140


150


160


170


180


190


195


200


210






References National GAAP compatible IFRS





Annex V. Part 1.34, Part 2.118, 221




Annex V. Part 2. 213-216, 223-239




Annex V. Part 2. 222, 235




Annex V. Part 2. 222, 235




Annex V. Part 2. 213-216, 223-239




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




CRR art 178; Annex V.Part 2.238(b)




IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)




Annex V. Part 2. 238




Annex V. Part 2. 238




Annex V. Part 2. 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 239




Annex V. Part 2. 239







References National GAAP based on BAD




 



Annex V. Part 1.34, Part 2.118, 221




Annex V. Part 2. 213-216, 223-239




Annex V. Part 2. 222, 235




Annex V. Part 2. 222, 235




Annex V. Part 2. 213-216, 223-239




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




CRR art 178; Annex V.Part 2.238(b)




CRR art 4(95); Annex V.Part 2.237(a)




Annex V. Part 2. 238




Annex V. Part 2. 238




Annex V. Part 2. 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 236, 238




Annex V. Part 2. 239




Annex V. Part 2. 239





010



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




020


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




030


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




040


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




050


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




060


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




070



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




080


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




090


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




100 


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




110 


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




120


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




130 


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




140 


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87




Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




150 


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




160 


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87




Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




170 


Of which: Credit for consumption



Annex V.Part 2.88(a)




Annex V.Part 2.88(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




180 



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.233(a)




Annex V.Part 2.233(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




181 



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




182 


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




183 


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




184 


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




185 


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




186 


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




191 



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




192 


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




193 


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




194 


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




195 


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




196 


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




197 


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




201 



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(b)




Annex V.Part 2.233(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




211 



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




212 


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




213 


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




214 


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




215 


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




216 


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




221 



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




222 


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




223 


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




224 


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




225 


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




226 


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




227 


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




231 



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.233(c), 234




Annex V.Part 2.233(c), 234



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




330 



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.217




Annex V.Part 2.217



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




335 



DEBT INSTRUMENTS HELD FOR SALE



 



Annex V.Part 2.220



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




340 



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 224




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




350 


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




360 


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




370 


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




380 


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




390 


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




400 


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




410 



Financial guarantees given




CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114, 225




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




420 


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




430 


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




440 


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




450 


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




460 


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




470 


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




480 



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115, 224




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




490 


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




500 


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




510 


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




520 


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




530 


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




540 


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




550 



OFF-BALANCE SHEET EXPOSURES




Annex V.Part 2.217




Annex V.Part 2.217



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




19.   Information forborne exposures



























 




References National GAAP based on BAD






References National GAAP compatible IFRS





Gross carrying amount / nominal amount of exposures with forbearance measures




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




Maximum amount of the collateral or guarantee that can be considered
Annex V. Part 2.119





 



Performing exposures with forbearance measures




Non-performing exposures with forbearance measures



 



Perfoming exposures with forbearance measures - Accumulated impairment and provisions




Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions




Collateral received and financial guarantees received





 


Instruments with modifications in their terms and conditions


Refinancing


of which: Performing forborne exposures under probation reclassified from non-performing


 


Instruments with modifications in their terms and conditions


Refinancing


of which: Defaulted


of which: Impaired


of which: Forbearance of exposures non-performing prior to forbearance


 


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 1.34, Part 2. 118, 240-245, 251-258




Annex V. Part 2. 256, 259-262




Annex V. Part 2.241(a), 266




Annex V. Part 2. 241 (b), 265-266




Annex V. Part 2. 256(b), 261




Annex V. Part 2. 259-263




Annex V. Part 2.241(a), 266




Annex V. Part 2. 241 (b), 265-266




CRR art 178; Annex V. Part 2.264(b)




IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a)




Annex V. Part 2. 231, 252(a), 263




Annex V. Part 2. 267




Annex V. Part 2. 207




Annex V. Part 2. 207




Annex V. Part 2. 241(a), 267




Annex V. Part 2. 241(b), 267




Annex V. Part 2. 268




Annex V. Part 2. 268






Annex V. Part 1.34, Part 2. 118, 240-245, 251-255




Annex V. Part 2. 256, 259-262




Annex V. Part 2.241(a), 266




Annex V. Part 2. 241 (b), 265-266




Annex V. Part 2. 256(b), 261




Annex V. Part 2. 259-263




Annex V. Part 2.241(a), 266




Annex V. Part 2. 241 (b), 265-266




CRR art 178; Annex V. Part 2.264(b)




CRR art 4(95); Annex V.Part 2.264(a)




Annex V. Part 2. 231, 252(a), 263




Annex V. Part 2. 267




Annex V. Part 2. 207




Annex V. Part 2. 207




Annex V. Part 2. 241(a), 267




Annex V. Part 2. 241(b), 267




Annex V. Part 2. 268




Annex V. Part 2. 268





010



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




020


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




030


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




040


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




050


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




060


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




070



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




080


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




090


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




100 


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




110 


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




120 


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




130 


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




140 


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87




Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




150 


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




160 


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87




Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




170 


Of which: Credit for consumption



Annex V.Part 2.88(a)




Annex V.Part 2.88(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




180 



DEBT INSTRUMENTS AT COST OR AT AMORTISED COST




Annex V.Part 2.249(a)




Annex V.Part 2.249(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




181 



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




182 


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




183 


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




184 


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




185 


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




186 


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




191 



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




192 


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




193 


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




194 


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




195 


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




196 


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




197 


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




201 



DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT




Annex V.Part 2.249(b)




Annex V.Part 2.249(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




211 



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




212 


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




213 


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




214 


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




215 


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




216 


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




221 



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




222 


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




223 


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




224 


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




225 


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




226 


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




227 


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




231 



DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT




Annex V.Part 2.249(c)




Annex V.Part 2.249(c)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




330 



DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING




Annex V.Part 2.246




Annex V.Part 2.246



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




335 



DEBT INSTRUMENTS HELD FOR SALE



 



Annex V.Part 2.247



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




340 



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




20.   Geographical breakdown

20.1   Geographical breakdown of assets by location of the activities











 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount
Annex V.Part 1.27-28






Domestic activitivies




Non-domestic activities






Annex V.Part 2.270




Annex V.Part 2.270





010


020




010



Cash, cash balances at central banks and other demand deposits




BAD art 4.Assets(1)




IAS 1.54 (i)



 


 




020


Cash on hand



Annex V.Part 2.1




Annex V.Part 2.1



 


 




030


Cash balances at central banks



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




Annex V.Part 2.2



 


 




040


Other demand deposits



Annex V.Part 2.3




Annex V.Part 2.3



 


 




050



Financial assets held for trading




Accounting Directive art 8(1)(a), (5); IAS 39.9




IFRS 9. Appendix A



 


 




060


Derivatives



CRR Annex II




IFRS 9. Appendix A



 


 




070


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5




IAS 32.11



 


 




080


Debt securities



Annex V.Part 1.24, 26




Annex V.Part 1.31



 


 




090


Loans and advances



Annex V.Part 1.24, 27




Annex V.Part 1.32



 


 




091



Trading financial assets




BAD Article 32-33; Annex V.Part 1.17



 


 


 




092


Derivatives



CRR Annex II; Annex V.Part 1.17, 27



 


 


 




093


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 


 




094


Debt securities



Annex V.Part 1.31



 


 


 




095


Loans and advances



Annex V.Part 1.32



 


 


 




096



Non-trading financial assets mandatorily at fair value through profit or loss



 



IFRS 7.8(a)(ii); IFRS 9.4.1.4



 


 




097


Equity instruments


 



IAS 32.11



 


 




098


Debt securities


 



Annex V.Part 1.31



 


 




099


Loans and advances


 



Annex V.Part 1.32



 


 




100



Financial assets designated at fair value through profit or loss




Accounting Directive art 8(1)(a), (6)




IFRS 7.8(a)(i); IFRS 9.4.1.5



 


 




110


Equity instruments


 



IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5



 


 




120


Debt securities



Annex V.Part 1.31




Annex V.Part 1.31



 


 




130


Loans and advances



Annex V.Part 1.32




Annex V.Part 1.32



 


 




141



Financial assets at fair value through other comprehensive income



 



IFRS 7.8(h); IFRS 9.4.1.2A



 


 




142


Equity instruments


 



IAS 32.11



 


 




143


Debt securities


 



Annex V.Part 1.31



 


 




144


Loans and advances


 



Annex V.Part 1.32



 


 




171



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




BAD art 36(2)



 


 


 




172


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 


 




173


Debt securities



Annex V.Part 1.31



 


 


 




174


Loans and advances



Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32



 


 


 




175



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




Accounting Directive art 8(1)(a), (8)



 


 


 




176


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 


 




177


Debt securities



Annex V.Part 1.31



 


 


 




178


Loans and advances



Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32



 


 


 




181



Financial assets at amortised cost



 



IFRS 7.8(f); IFRS 9.4.1.2



 


 




182


Debt securities


 



Annex V.Part 1.31



 


 




183


Loans and advances


 



Annex V.Part 1.32



 


 




231



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




BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19



 


 


 




330


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 


 




232


Debt securities



Annex V.Part 1.31



 


 


 




233


Loans and advances



Annex V.Part 1.32



 


 


 




234



Other non-trading non-derivative financial assets




BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20



 


 


 




235


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 


 




236


Debt securities



Annex V.Part 1.31



 


 


 




237


Loans and advances



Annex V.Part 1.32



 


 


 




240



Derivatives – Hedge accounting




Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22




IFRS 9.6.2.1; Annex V.Part 1.22



 


 




250



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




Accounting Directive art 8(5), (6); IAS 39.89A (a)




IAS 39.89A(a); IFRS 9.6.5.8



 


 




260



Tangible assets




BAD art 4.Assets(10)



 


 


 




270



Intangible assets




BAD art 4.Assets(9); CRR art 4(1)(115)




IAS 1.54(c); CRR art 4(1)(115)



 


 




280



Investments in subsidaries, joint ventures and associates




BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4




IAS 1.54(e); Annex V.Part 1.21, Part 2.4



 


 




290



Tax assets



 



IAS 1.54(n-o)



 


 




300



Other assets




Annex V.Part 2.5, 6




Annex V.Part 2.5



 


 




310



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



 



IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7



 


 




315


(-) Haircuts for trading assets valued at fair value




Annex V Part 1.29



 


 


 




320



ASSETS




BAD art 4 Assets




IAS 1.9(a), IG 6



 


 




20.2   Geographical breakdown of liabilities by location of the activities











 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount
Annex V.Part 1.27-28






Domestic activitivies




Non-domestic activities






Annex V.Part 2.270




Annex V.Part 2.270





010


020




010



Financial liabilities held for trading



 



IFRS 7.8 (e) (ii); IFRS 9.BA.6



 


 




020


Derivatives


 



IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)



 


 




030


Short positions


 



IFRS 9.BA7(b)



 


 




040


Deposits


 



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 




050


Debt securities issued


 



Annex V.Part 1.37



 


 




060


Other financial liabilities


 



Annex V.Part 1.38-41



 


 




061



Trading financial liabilities




Accounting Directive art 8(1)(a),(3),(6)



 


 


 




062


Derivatives



CRR Annex II; Annex V.Part 1.25



 


 


 




063


Short positions


 


 


 


 




064


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 




065


Debt securities issued



Annex V.Part 1.37



 


 


 




066


Other financial liabilities



Annex V.Part 1.38-41



 


 


 




070



Financial liabilities designated at fair value through profit or loss




Accounting Directive art 8(1)(a), (6); IAS 39.9




IFRS 7.8 (e)(i); IFRS 9.4.2.2



 


 




080


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 




090


Debt securities issued



Annex V.Part 1.37




Annex V.Part 1.37



 


 




100


Other financial liabilities



Annex V.Part 1.38-41




Annex V.Part 1.38-41



 


 




110



Financial liabilities measured at amortised cost




Accounting Directive art 8(3), (6); IAS 39.47




IFRS 7.8(g); IFRS 9.4.2.1



 


 




120


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 




130


Debt securities issued



Annex V.Part 1.31




Annex V.Part 1.37



 


 




140


Other financial liabilities



Annex V.Part 1.32-34




Annex V.Part 1.38-41



 


 




141



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




Accounting Directive art 8(3)



 


 


 




142


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 




143


Debt securities issued



Annex V.Part 1.37



 


 


 




144


Other financial liabilities



Annex V.Part 1.38-41



 


 


 




150



Derivatives – Hedge accounting




Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26




IFRS 9.6.2.1; Annex V.Part 1.26



 


 




160



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




Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)




IAS 39.89A(b), IFRS 9.6.5.8



 


 




170



Provisions




BAD art 4.Liabilities(6)




IAS 37.10; IAS 1.54(l)



 


 




180



Tax liabilities



 



IAS 1.54(n-o)



 


 




190



Share capital repayable on demand



 



IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12



 


 




200



Other liabilities




Annex V.Part 2.13




Annex V.Part 2.13



 


 




210



Liabilities included in disposal groups classified as held for sale



 



IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14



 


 




215



Haircuts for trading liabilities valued at fair value




Annex V Part 1.29



 


 


 




220



LIABILITIES



 



IAS 1.9(b);IG 6



 


 




20.3   Geographical breakdown of statement of profit or loss items by location of the activities











 




References National GAAP based on BAD






References National GAAP compatible IFRS





Current period






Domestic activitivies




Non-domestic activities






Annex V.Part 2.270




Annex V.Part 2.270





010


020




010



Interest income




BAD art 27.Vertical layout(1); Annex V.Part 2.31




IAS 1.97; Annex V.Part 2.31



 


 




020



(Interest expenses)




BAD art 27.Vertical layout(2); Annex V.Part 2.31




IAS 1.97; Annex V.Part 2.31



 


 




030



(Expenses on share capital repayable on demand)



 



IFRIC 2.11



 


 




040



Dividend income




BAD art 27.Vertical layout(3); Annex V.Part 2.40




Annex V.Part 2.40



 


 




050



Fee and commission income




BAD art 27.Vertical layout(4)




IFRS 7.20(c)



 


 




060



(Fee and commission expenses)




BAD art 27.Vertical layout(5)




IFRS 7.20(c)



 


 




070



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




BAD art 27.Vertical layout(6)




Annex V.Part 2.45



 


 




080



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




BAD art 27.Vertical layout(6)




IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46



 


 




083



Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss



 



IFRS 9.5.7.1



 


 




085



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




BAD art 27.Vertical layout(6)



 


 


 




090



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



 



IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44



 


 




095



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




BAD art 27.Vertical layout(6)



 


 


 




100



Gains or (-) losses from hedge accounting, net




Accounting Directive art 8(1)(a), (6), (8)




Annex V.Part 2.47-48



 


 




110



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




BAD art 39




IAS 21.28, 52 (a)



 


 




120



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




BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56



 


 


 




130



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



 



IAS 1.34



 


 




140



Other operating income




BAD art 27.Vertical layout(7); Annex V.Part 2.314-316




Annex V.Part 2.314-316



 


 




150



(Other operating expenses)




BAD art 27.Vertical layout(10); Annex V.Part 2.314-316




Annex V.Part 2.314-316



 


 




155



TOTAL OPERATING INCOME, NET



 


 


 


 




160



(Administrative expenses)




BAD art 27.Vertical layout(8)



 


 


 




170



(Depreciation)



 



IAS 1.102, 104



 


 




171



Modification gains or (-) losses, net



 



IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49



 


 




175



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




BAD art 38.2



 


 


 




180



(Provisions or (-) reversal of provisions)



 



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



 


 




190



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




BAD art 35-37, Annex V.Part 2.52, 53




IFRS 7.20(a)(viii); Annex V Part 2.51, 53



 


 




200



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




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




IAS 28.40-43



 


 




210



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



 



IAS 36.126(a)(b)



 


 




220



Negative goodwill recognised in profit or loss




Accounting Directive art 24(3)(f)




IFRS 3.Appendix B64(n)(i)



 


 




230



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




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




Annex V.Part 2.54



 


 




240



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 2.55



 


 




250



PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS



 



IAS 1.102, IG 6; IFRS 5.33 A



 


 




260



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




BAD art 27.Vertical layout(15)




IAS 1.82(d); IAS 12.77



 


 




270



PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS




BAD art 27.Vertical layout(16)




IAS 1, IG 6



 


 




275



Extraordinary profit or (-) loss after tax




BAD art 27.Vertical layout(21)



 


 


 




280



Profit or (-) loss after tax from discontinued operations



 



IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56



 


 




290



PROFIT OR (-) LOSS FOR THE YEAR




BAD art 27.Vertical layout(23)




IAS 1.81A(a)



 


 




20.4   Geographical breakdown of assets by residence of the counterparty
















z-axis


Country of residence of the counterparty


 




 




 


 


 


 



Accumulated impairment




Accumulated negative changes in fair value due to credit risk on non-performing exposures






Gross carrying amount




Of which: held for trading or trading




of which: financial assets subject to impairment




Of which: debt forbearance




Of which: non-perfoming







References National GAAP based on BAD






References National GAAP compatible IFRS





Annex V.Part 1.34, Part 2.271, 275




Annex V.Part 1.15(a), 16(a), 17, Part 2.273




Annex V.Part 2.273




Annex V.Part 2.275




Annex V.Part 2.275




Annex V.Part 2.274




Annex V.Part 2.274





 


 


010


011


012


022


025


031


040




010



Derivatives




CRR Annex II; Annex V.Part 2.272




IFRS 9 Appendix A, Annex V.Part 2.272



 


 


 


 


 


 


 




020


Of which: credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 




030


Of which: other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 




040



Equity instruments




ECB/2013/33 Annex 2.Part 2.4-5; Annex V Part 1.44(b)




IAS 32.11



 


 


 


 


 


 


 




050


Of which: credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 




060


Of which: other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 




070


Of which: non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 




080



Debt securities




Annex V.Part 1.31, 44(b)




Annex V.Part 1.31, 44(b)



 


 


 


 


 


 


 




090


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 




100


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 




110


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 




120


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 




130


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 




140



Loans and advances




Annex V.Part 1.32, 44(a)




Annex V.Part 1.32, 44(a)



 


 


 


 


 


 


 




150


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 


 


 


 


 


 


 




160


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 


 


 


 


 


 


 




170


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 


 


 


 


 


 


 




180


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 


 


 


 


 


 


 




190


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 


 


 


 


 


 


 




200


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 




210


Of which: Loans collateralized by commercial immovable property



Annex V.Part 2.86(a), 87




Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 




220


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 




230


Of which: Loans collateralized by residential immovable property



Annex V.Part 2.86(a), 87




Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 




240


Of which: Credit for consumption



Annex V.Part 2.88(a)




Annex V.Part 2.88(a)



 


 


 


 


 


 


 




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













z-axis


Country of residence of the counterparty


 




 




 


 


 


 



Provisions for commitments and guarantees given






Nominal amount




Of which: debt forbearance




Of which: non-perfoming







References National GAAP based on BAD






References National GAAP compatible IFRS





Annex V.Part 2.118, 271




Annex V.Part 2.240-258




Annex V.Part 2.275




Annex V.Part 2.276





 


 


010


022


025


030




010



Loan commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116



 


 


 


 




020



Financial guarantees given




CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114




IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116



 


 


 


 




030



Other Commitments given




CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115




CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116



 


 


 


 




20.6   Geographical breakdown of liabilities by residence of the counterparty










z-axis


Country of residence of the counterparty


 




 




 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount






Annex V.Part 1.27-28, 2.271





010




010



Derivatives




CRR Annex II; Annex V.Part 1.24(a), 25, 26, 44(e), Part 2.272




IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272



 




020


Of which: credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 




030


Of which: other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 




040



Short positions




Annex V.Part 1.44(d)




IFRS 9.BA7(b); Annex V.Part 1.44(d)



 




050


Of which: credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 




060


Of which: other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 




070



Deposits




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 




080


Central banks



Annex V.Part 1.42(a)




Annex V.Part 1.42(a)



 




090


General governments



Annex V.Part 1.42(b)




Annex V.Part 1.42(b)



 




100


Credit institutions



Annex V.Part 1.42(c)




Annex V.Part 1.42(c)



 




110


Other financial corporations



Annex V.Part 1.42(d)




Annex V.Part 1.42(d)



 




120


Non-financial corporations



Annex V.Part 1.42(e)




Annex V.Part 1.42(e)



 




130


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 




20.7.1   Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes













z-axis


Country of residence of the counterparty


 




 




 


 



Non-financial corporations
Annex V. Part 2.271, 277







References




 



Accumulated impairment




Accumulated negative changes in fair value due to credit risk on non-performing exposures






Gross carrying amount




of which: loans and advances subject to impairment




Of which: non-performing






Annex V.Part 1.34, Part 2.275




Annex V.Part 2.273




Annex V.Part 2.275




Annex V.Part 2.274




Annex V.Part 2.274





010


011


012


021


022




010









A



Agriculture, forestry and fishing







NACE Regulation



 


 


 


 


 




020









B



Mining and quarrying







NACE Regulation



 


 


 


 


 




030









C



Manufacturing







NACE Regulation



 


 


 


 


 




040









D



Electricity, gas, steam and air conditioning supply







NACE Regulation



 


 


 


 


 




050









E



Water supply







NACE Regulation



 


 


 


 


 




060









F



Construction







NACE Regulation



 


 


 


 


 




070









G



Wholesale and retail trade







NACE Regulation



 


 


 


 


 




080









H



Transport ans storage







NACE Regulation



 


 


 


 


 




090









I



Accommodation and food service activities







NACE Regulation



 


 


 


 


 




100









J



Information and communication







NACE Regulation



 


 


 


 


 




105









K



Financial and insurance activities







NACE Regulation



 


 


 


 


 




110









L



Real estate activities







NACE Regulation



 


 


 


 


 




120









M



Professional, scientific and technical activities







NACE Regulation



 


 


 


 


 




130









N



Administrative and support service activities







NACE Regulation



 


 


 


 


 




140









O



Public administration and defence, compulsory social security







NACE Regulation



 


 


 


 


 




150









P



Education







NACE Regulation



 


 


 


 


 




160









Q



Human health services and social work activities







NACE Regulation



 


 


 


 


 




170









R



Arts, entertainment and recreation







NACE Regulation



 


 


 


 


 




180









S



Other services







NACE Regulation



 


 


 


 


 




190



LOANS AND ADVANCES




Annex V.Part 1.32



 


 


 


 


 




21.   Tangible and intangible assets: assets subject to operating lease










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount






Annex V.Part 2.278-279





010




010



Property plant and equipment



 



IAS 16.6; IAS 1.54(a)



 




020


Revaluation model


 



IAS 17.49; IAS 16.31, 73(a)(d)



 




030


Cost model


 



IAS 17.49; IAS 16.30, 73(a)(d)



 




040



Investment property



 



IAS 40.IN5; IAS 1.54(b)



 




050


Fair value model


 



IAS 17.49; IAS 40.33-55, 76



 




060


Cost model


 



IAS 17.49; IAS 40.56,79(c)



 




070



Other intangible assets




BAD art 4.Assets(9)




IAS 38.8, 118



 




080


Revaluation model


 



IAS 17.49; IAS 38.75-87, 124(a)(ii)



 




090


Cost model


 



IAS 17.49; IAS 38.74



 




22.   Asset management, custody and other service functions

22.1   Fee and commission income and expenses by activity










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Current period






Annex V.Part 2.280






BAD art 27.Vertical layout(4), (5)




IFRS 7.20(c )



010




010



Fee and commission income



 



Annex V.Part 2.281-283



 




020


Securities


 


 


 




030



Issuances




Annex V.Part 2.284(a)




Annex V.Part 2.284(a)



 




040



Transfer orders




Annex V.Part 2.284(b)




Annex V.Part 2.284(b)



 




050



Other




Annex V.Part 2.284(c)




Annex V.Part 2.284(c)



 




060


Clearing and settlement



Annex V.Part 2.284(d)




Annex V.Part 2.284(d)



 




070


Asset management



Annex V.Part 2.284(e); 285(a)




Annex V.Part 2.284(e); 285(a)



 




080


Custody [by type of customer]



Annex V.Part 2.284(e); 285(b)




Annex V.Part 2.284(e); 285(b)



 




090



Collective investment



 


 


 




100



Other



 


 


 




110


Central administrative services for collective investment



Annex V.Part 2.284(e); 285(c)




Annex V.Part 2.284(e); 285(c)



 




120


Fiduciary transactions



Annex V.Part 2.284(e); 285(d)




Annex V.Part 2.284(e); 285(d)



 




130


Payment services



Annex V.Part 2.284(e), 285(e)




Annex V.Part 2.284(e), 285(e)



 




140


Customer resources distributed but not managed [by type of product]



Annex V.Part 2.285(f)




Annex V.Part 2.285(f)



 




150



Collective investment



 


 


 




160



Insurance products



 


 


 




170



Other



 


 


 




180


Structured Finance



Annex V.Part 2.284(f)




Annex V.Part 2.284(f)



 




190


Loan servicing activities



Annex V.Part 2.284(g)




Annex V.Part 2.284(g)



 




200


Loan commitments given



Annex V.Part 2.284(h)




IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h)



 




210


Financial guarantees given



Annex V.Part 2.284(h)




IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h)



 




220


Other



Annex V.Part 2.284(j)




Annex V.Part 2.284(j)



 




230



(Fee and commission expenses)



 



Annex V.Part 2.113-115



 




240


(Clearing and settlement)



Annex V.Part 2.284(d)




Annex V.Part 2.284(d)



 




250


(Custody)



Annex V.Part 2.285(b)




Annex V.Part 2.285(b)



 




260


(Loan servicing activities)



Annex V.Part 2.284(g)




Annex V.Part 2.284(g)



 




270


(Loan commitments received)



Annex V.Part 2.284(i)




Annex V.Part 2.284(i)



 




280


(Financial guarantees received)



Annex V.Part 2.284(i)




Annex V.Part 2.284(i)



 




290


(Other)



Annex V.Part 2.284(j)




Annex V.Part 2.284(j)



 




22.2   Assets involved in the services provided










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Amount of the assets involved in the services provided






Annex V.Part 2.285(g)





010




010



Asset management [by type of customer]




Annex V.Part 2.285(a)




Annex V.Part 2.285(a)



 




020


Collective investment


 


 


 




030


Pension funds


 


 


 




040


Customer portfolios managed on a discretionary basis


 


 


 




050


Other investment vehicles


 


 


 




060



Custody assets [by type of customer]




Annex V.Part 2.285(b)




Annex V.Part 2.285(b)



 




070


Collective investment


 


 


 




080


Other


 


 


 




090


Of which: entrusted to other entities


 


 


 




100



Central administrative services for collective investment




Annex V.Part 2.285(c)




Annex V.Part 2.285(c)



 




110



Fiduciary transactions




Annex V.Part 2.285(d)




Annex V.Part 2.285(d)



 




120



Payment services




Annex V.Part 2.285(e)




Annex V.Part 2.285(e)



 




130



Customer resources distributed but not managed [by type of product]




Annex V.Part 2.285(f)




Annex V.Part 2.285(f)



 




140


Collective investment


 


 


 




150


Insurance products


 


 


 




160


Other


 


 


 




30.   Off-balance sheet activities: Interests in unconsolidated structured entities

30.1   Interests in unconsolidated structured entities
















 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount of financial assets recognised in the balance sheet




Of which: liquidity support drawn




Fair value of liquidity support drawn




Carrying amount of financial liabilities recognised in the balance sheet




Nominal amount of off-balance sheet exposures given by the reporting institution




Of which: Nominal amount of loan commitments given




Losses incurred by the reporting institution in the current period






IFRS 12.29(a)




IFRS 12.29(a); Annex V.Part 2.286



 



IFRS 12.29(a)




IFRS 12.B26(e)



 



IFRS 12 B26(b); Annex V.Part 2.287





010


020


030


040


050


060


080




010



Total



 


 


 


 


 


 


 


 


 




30.2   Breakdown of interests in unconsolidated structured entities by nature of the activities














By nature of the activities






References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount






Securitisation Special Purpose Entities




Asset management




Other activities






CRR art 4(1)(66)




Annex V.Part 2.285(a)



 




 



IFRS 12.24, B6.(a)



010


020


030




010



Selected financial assets recognised in the reporting institution's balance sheet



 



IFRS 12.29(a),(b)



 


 


 




021


of which: non-performing



Annex V.Part 2.213-239




Annex V.Part 2.213-239



 


 


 




030


Derivatives



CRR Annex II; Annex V.Part 2.272




IFRS 9 Appendix A; Annex V.Part 2.272



 


 


 




040


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5




IAS 32.11



 


 


 




050


Debt securities



Annex V.Part 1.31




Annex V.Part 1.31



 


 


 




060


Loans and advances



Annex V.Part 1.32




Annex V.Part 1.32



 


 


 




070



Selected equity and financial liabilites recognised in the reporting institution's balance sheet



 



IFRS 12.29(a),(b)



 


 


 




080


Equity instruments issued


 



IAS 32.11



 


 


 




090


Derivatives



CRR Annex II; Annex V.Part 1.24(a), 25, 26, Part 2.272




IFRS 9 Appendix A; Annex V.Part 2.272



 


 


 




100


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 




110


Debt securities issued



Annex V.Part 1.37




Annex V.Part 1.37



 


 


 




 



Nominal amount





120



Off-balance sheet exposures given by the reporting institution




CRR Annex I; Annex V.Part 2.112, 113-115, 118




IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118



 


 


 




131


of which: non-performing



Annex V.Part 2.117




Annex V.Part 2.117



 


 


 




31.   Related parties

31.1   Related parties: amounts payable to and amounts receivable from














 




References National GAAP based on BAD






References National GAAP compatible IFRS





Outstanding balances






Parent and entities with joint control or significant influence




Subsidiaries and other entities of the same group




Associates and joint ventures




Key management of the institution or its parent




Other related parties






IAS 24.19(a),(b)




IAS 24.19(c); Annex V.Part 2.289




IAS 24.19(d),(e); Annex V.Part 2.289




IAS 24.19(f)




IAS 24.19(g)






Accounting Directive art 17(1)(p)




Accounting Directive art 17(1)(p); Annex V.Part 2.289




Accounting Directive art 17(1)(p); Annex V.Part 2.289




Accounting Directive art 17(1)(p)




Accounting Directive art 17(1)(p)





 



Annex V.Part 2.288-291




Annex V.Part 2.288-291



010


020


030


040


050




010



Selected financial assets



 



IAS 24.18(b)



 


 


 


 


 




020


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5




IAS 32.11



 


 


 


 


 




030


Debt securities



Annex V.Part 1.31




Annex V.Part 1.31



 


 


 


 


 




040


Loans and advances



Annex V.Part 1.32




Annex V.Part 1.32



 


 


 


 


 




050


of which: non-performing



Annex V. Part 2.213-239




Annex V. Part 2.213-239



 


 


 


 


 




060



Selected financial liabilities



 



IAS 24.18(b)



 


 


 


 


 




070


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 


 


 




080


Debt securities issued



Annex V.Part 1.37




Annex V.Part 1.37



 


 


 


 


 




090



Nominal amount of loan commitments, financial guarantees and other commitments given




CRR Annex I; Annex V.Part 2.112, 113-115, 118




IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118



 


 


 


 


 




100


of which: non-performing



Annex V. Part 2.117




IAS 24.18(b); Annex V. Part 2.117



 


 


 


 


 




110



Loan commitments, financial guarantees and other commitments received




Annex V.Part 2.102-103, 113-115, 290




IAS 24.18(b); Annex V.Part 2.290



 


 


 


 


 




120



Notional amount of derivatives




Annex V.Part 2.133-135




Annex V.Part 2.133-135



 


 


 


 


 




131



Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures




Annex V.Part 2.69-71, 291




IAS 24.1(c); Annex V.Part 2.69-71, 291



 


 


 


 


 




132



Provisions on non-performing off-balance sheet exposures




Annex V.Part 2.11, 106, 291




Annex V.Part 2.11, 106, 291



 


 


 


 


 




31.2   Related parties: expenses and income generated by transactions with














 




References National GAAP based on BAD






References National GAAP compatible IFRS





Current period






Parent and entities with joint control or significant influence




Subsidiaries and other entities of the same group




Associates and joint ventures




Key management of the institution or its parent




Other related parties






IAS 24.19(a),(b)




IAS 24.19(c)




IAS 24.19(d),(e)




IAS 24.19(f)




IAS 24.19(g)





 


 


 


 


 




 



Annex V.Part 2.288-289, 292-293




Annex V.Part 2.288-289, 292-293



010


020


030


040


050




010



Interest income




BAD art 27.Vertical layout(1); Annex V.Part 2.31




IAS 24.18(a); Annex V.Part 2.31



 


 


 


 


 




020



Interest expenses




BAD art 27.Vertical layout(2); Annex V.Part 2.31




IAS 24.18(a); IAS 1.97; Annex V.Part 2.31



 


 


 


 


 




030



Dividend income




BAD art 27.Vertical layout(3); Annex V.Part 2.40




IAS 24.18(a); Annex V.Part 2.40



 


 


 


 


 




040



Fee and commission income




BAD art 27.Vertical layout(4)




IAS 24.18(a); IFRS 7.20(c)



 


 


 


 


 




050



Fee and commission expenses




BAD art 27.Vertical layout(5)




IAS 24.18(a); IFRS 7.20(c)



 


 


 


 


 




060



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




BAD art 27.Vertical layout(6)




IAS 24.18(a)



 


 


 


 


 




070



Gains or (-) losses on de-recognition of other than financial assets




Annex V.Part 2.292




IAS 24.18(a); Annex V.Part 2.292



 


 


 


 


 




080



Impairment or (-) reversal of impairment on non-performing exposures




Annex V. Part 2.293




IAS 24.18(d); Annex V.Part 2.293



 


 


 


 


 




090



Provisions or (-) reversal of provisions on non-performing exposures




Annex V. Part 2.50, 293




Annex V. Part 2.50, 293



 


 


 


 


 




40.   Group structure

40.1   Group structure: “entity-by-entity”
                                    


























LEI code




Entity code




Entity name




Entry date




Share capital of investee




Equity of investee




Total assets of investee




Profit or (-) loss of investee




Residence of investee




Sector of investee




NACE Code




Accumulated equity interest [%]




Voting rights [%]




Group structure [relationship]




Accounting treatment [Accounting Group]




Accounting treatment [CRR Group]




Carrying amount




Acquisition cost




Goodwill link to Investee




Fair value of investments for which there are published price quotations






Annex V.Part 2.294-295, 296(a)




Annex V.Part 2.294-295, 296(b)




IFRS 12.12(a), 21(a)(i); Annex V.Part 2.294-295, 296(c)




Annex V.Part 2.294-295, 296(d)




Annex V.Part 2.294-295, 296(e)




IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)




IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)




IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)




IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.294-295, 296(g)




Annex V.Part 2.294-295, 296(h)




Annex V.Part 2.294-295, 296(i)




IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(j)




IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(k)




IFRS 12.10(a)(i); Annex V.Part 2.294-295, 296(l)




IFRS 12.21(b); Annex V.Part 2.294-295, 296(m)




CRR art 18; Annex V.Part 2.294-295, 296(n)




Annex V.Part 2.294-295, 296(0)




Annex V.Part 2.294-295, 296(p)




Annex V.Part 2.294-295, 296(q)




IFRS 12.21(b)(iii); Annex V.Part 2.294-295, 296(r)






Annex V.Part 2.294-295, 296(a)




Annex V.Part 2.294-295, 296(b)




Annex V.Part 2.294-295, 296(c)




Annex V.Part 2.294-295, 296(d)




Annex V.Part 2.294-295, 296(e)




Annex V.Part 2.294-295, 296(f)




Annex V.Part 2.294-295, 296(f)




Annex V.Part 2.294-295, 296(f)




Annex V.Part 2.294-295, 296(q)




Annex V.Part 2.294-295, 296(h)




Annex V.Part 2.294-295, 296(i)




Annex V.Part 2.294-295, 296(j)




Annex V.Part 2.294-295, 296(k)




Annex V.Part 2.294-295, 296(l)




Annex V.Part 2.294-295, 296(m)




CRR art 423(b); Annex V.Part 2.294-295, 296(n)




Annex V.Part 2.294-295, 296(0)




Annex V.Part 2.294-295, 296(p)




Annex V.Part 2.294-295, 296(q)




Annex V.Part 2.294-295, 296(r)





010


020


030


040


050


060


070


080


090


095


100


110


120


130


140


150


160


170


180


190




 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




40.2.   Group structure: “instrument-by-instrument”
                                    














Security code




Entity code




Holding company LEI code




Holding company code




Holding company name




Accumulated equity interest (%)




Carrying amount




Acquisition cost






Annex V.Part 2.297(a)




Annex V.Part 2.296(b), 297(c)




Annex V.Part 2.297(b)




Annex V.Part 2.297(b)



 



Annex V.Part 2.296(j), 297(c)




Annex V.Part 2.296(o), 297(c)




Annex V.Part 2.296(p), 297(c)






Annex V.Part 2.297(a)




Annex V.Part 2.296(b), 297(c)




Annex V.Part 2.297(b)




Annex V.Part 2.297(b)



 



Annex V.Part 2.296(j), 297(c)




Annex V.Part 2.296(o), 297(c)




Annex V.Part 2.296(p), 297(c)





010


020


030


040


050


060


070


080




 


 


 


 


 


 


 


 




41.   Fair value

41.1   Fair value hierarchy: financial instruments at amortised cost













 




References National GAAP based on BAD Annex V.Part 2.298





References National GAAP compatible IFRS Annex V.Part 2.298




Fair value
IFRS 7.25-26




Fair value hierarchy
IFRS 13.97, 93(b)






Level 1
IFRS 13.76




Level 2
IFRS 13.81




Level 3
IFRS 13.86






ASSETS



010


020


030


040




015



Financial assets at amortised cost




Accounting Directive art 8(4)(b), (6); IAS 39.9




IFRS 7.8(f); IFRS 9.4.1.2



 


 


 


 




016


Debt securities



Annex V.Part 1.24, 26




Annex V.Part 1.31



 


 


 


 




017


Loans and advances



Annex V.Part 1.24, 27




Annex V.Part 1.32



 


 


 


 




021



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




BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19



 


 


 


 


 




022


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 


 


 


 




023


Debt securities



Annex V.Part 1.31



 


 


 


 


 




024


Loans and advances



Annex V.Part 1.32



 


 


 


 


 




031



Other non-trading non-derivative financial assets




BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20



 


 


 


 


 




032


Equity instruments



ECB/2013/33 Annex 2.Part 2.4-5



 


 


 


 


 




033


Debt securities



Annex V.Part 1.31



 


 


 


 


 




034


Loans and advances



Annex V.Part 1.32



 


 


 


 


 





LIABILITIES



 


 


 


 


 


 




070



Financial liabilities measured at amortised cost




Accounting Directive art 8(3), (6); IAS 39.47




IFRS 7.8(g); IFRS 9.4.2.1



 


 


 


 




080


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 


 




090


Debt securities issued



Annex V.Part 1.31




Annex V.Part 1.37



 


 


 


 




100


Other financial liabilities



Annex V.Part 1.32-34




Annex V.Part 1.38-41



 


 


 


 




101



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




Accounting Directive art 8(3)



 


 


 


 


 




102


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 


 


 




103


Debt securities issued



Annex V.Part 1.37



 


 


 


 


 




104


Other financial liabilities



Annex V.Part 1.38-41



 


 


 


 


 




41.2   Use of the Fair Value Option













 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount
Annex V.Part 1.27-28






Accounting mismatch




Managed on a fair value basis




Hybrid contracts




Managed for credit risk






IFRS 9.B4.1.29




IFRS 9.B4.1.33




IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300




IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301






ASSETS



010


020


030


040




010



Financial assets designated at fair value through profit or loss




Accounting Directive art 8(1)(a), (6)




IFRS 7.8(a)(i); IFRS 9.4.1.5



 


 


 


 




030


Debt securities



Annex V.Part 1.31




Annex V.Part 1.31



 


 


 


 




040


Loans and advances



Annex V.Part 1.32




Annex V.Part 1.32



 


 


 


 





LIABILITIES



 


 


 


 


 


 




050



Financial liabilities designated at fair value through profit or loss




Accounting Directive art 8(1)(a), (6); IAS 39.9




IFRS 7.8 (e)(i); IFRS 9.4.2.2



 


 


 


 




060


Deposits



ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36




ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36



 


 


 


 




070


Debt securities issued



Annex V.Part 1.37




Annex V.Part 1.37



 


 


 


 




080


Other financial liabilities



Annex V.Part 1.38-41




Annex V.Part 1.38-41



 


 


 


 




42.   Tangible and intangible assets: carrying amount by measurement method









 



References National GAAP compatible IFRS
Annex V.Part 2.302




Carrying amount





010




010



Property plant and equipment




IAS 16.6; IAS 16.29; IAS 1.54(a)



 




020


Revaluation model



IAS 16.31, 73(a),(d)



 




030


Cost model



IAS 16.30, 73(a),(d)



 




040



Investment property




IAS 40.5, 30; IAS 1.54(b)



 




050


Fair value model



IAS 40.33-55, 76



 




060


Cost model



IAS 40.56, 79(c)



 




070



Other intangible assets




IAS 38.8, 118, 122 ; Annex V.Part 2.303



 




080


Revaluation model



IAS 38.75-87, 124(a)(ii)



 




090


Cost model



IAS 38.74



 




43.   Provisions
















 




References National GAAP based on BAD






References National GAAP compatible IFRS





Carrying amount
Annex V.Part 1.27-28






Pensions and other post employment defined benefit obligations




Other long term employee benefits




Restructuring




Pending legal issues and tax litigation




Commitments and guarantees given under national GAAP




Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4




Other provisions






IAS 19.63; IAS 1.78(d); Annex V.Part 2.9




IAS 19.153; IAS 1.78(d); Annex V.Part 2.10




IAS 37.70-83




IAS 37.14



 



IAS 37; IFRS 4; Annex V. Part 2.304-305




IAS 37.14






Annex V.Part 2.9




Annex V.Part 2.10



 


 



BAD art 24-25, 33(1)



 


 




010


020


030


040


050


055


060




010



Opening balance [carrying amount at the beginning of the period]



 



IAS 37.84 (a)



 


 


 


 


 


 


 




020


Additions, including increases in existing provisions


 



IAS 37.84 (b)



 


 


 


 


 


 


 




030


(-) Amounts used


 



IAS 37.84 (c)



 


 


 


 


 


 


 




040


(-) Unused amounts reversed during the period


 



IAS 37.84 (d)



 


 


 


 


 


 


 




050


Increase in the discounted amount [passage of time] and effect of any change in the discount rate


 



IAS 37.84 (e)



 


 


 


 


 


 


 




060


Other movements


 


 


 


 


 


 


 


 


 




070



Closing balance [carrying amount at the end of the period]



 



IAS 37.84 (a)



 


 


 


 


 


 


 




44.   Defined benefit plans and employee benefits

44.1   Components of net defined benefit plan assets and liabilities









 




References National GAAP compatible IFRS





Amount






Annex V.Part 2.306-307





010




010



Fair value of defined benefit plan assets




IAS 19.140(a)(i), 142



 




020


Of which: Financial instruments issued by the institution



IAS 19.143



 




030


Equity instruments



IAS 19.142(b)



 




040


Debt instruments



IAS 19.142(c)



 




050


Real estate



IAS 19.142(d)



 




060


Other defined benefit plan assets


 


 




070



Present value of defined benefit obligations




IAS 19.140(a)(ii)



 




080



Effect of the asset ceiling




IAS 19.140(a)(iii)



 




090



Net defined benefit assets [Carrying amount]




IAS 19.63; Annex V.Part 2.308



 




100



Provisions for pensions and other post-employment defined benefit obligations [Carrying amount]




IAS 19.63, IAS 1.78(d); Annex V.Part 2.9



 




110



Memo item: Fair value of any right to reimbursement recognised as an asset




IAS 19.140(b)



 




44.2   Movements in defined benefit obligations









 




References National GAAP compatible IFRS





Defined benefit obligations






Annex V.Part 2.306, 309





010




010



Opening balance [present value]




IAS 19.140(a)(ii)



 




020


Current service cost



IAS 19.141(a)



 




030


Interest cost



IAS 19.141(b)



 




040


Contributions paid



IAS 19.141(f)



 




050


Actuarial (-) gains or losses from changes in demographic assumptions



IAS 19.141(c)(ii)



 




060


Actuarial (-) gains or losses from changes in financial assumptions



IAS 19.141(c)(iii)



 




070


Foreign currency exchange increase or (-) decrease



IAS 19.141(e)



 




080


Benefits paid



IAS 19.141(g)



 




090


Past service cost, including gains and losses arising from settlements



IAS 19.141(d)



 




100


Increase or (-) decrease through business combinations and disposals



IAS 19.141(h)



 




110


Other increases or (-) decreases


 


 




120



Closing balance [present value]




IAS 19.140(a)(ii); Annex V.Part 2.310



 




44.3   Memo items [related to staff expenses]










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Current period





010




010



Pension and similar expenses




Annex V.Part 2.311(a)




Annex V.Part 2.311(a)



 




020



Share based payments




Annex V.Part 2.311b)




IFRS 2.44; Annex V.Part 2.311(b)



 




45.   Breakdown of selected items of statement of profit or loss

45.1   Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio











 




References National GAAP based on BAD






References National GAAP compatible IFRS





Current period




Changes in fair value due to credit risk





 



Annex V.Part 2.312





010


020




010



Financial assets designated at fair value through profit or loss



 



IFRS 7.20(a)(i); IFRS 9.4.1.5



 


 




020



Financial liabilities designated at fair value through profit or loss



 



IFRS 7.20(a)(i); IFRS 9.4.2.2



 


 




030



GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS




BAD art 27.Vertical layout(6)




IFRS 7.20(a)(i)



 


 




45.2   Gains or losses on derecognition of non-financial assets










 




References National GAAP based on BAD






References National GAAP compatible IFRS





Current period






Annex V.Part 2.313





010




020



Investment property



 



IAS 40.69; IAS 1.34(a), 98(d)



 




030



Intangible assets



 



IAS 38.113-115A; IAS 1.34(a)



 




040



Other assets



 



IAS 1.34 (a)



 




050



GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS



 



IAS 1.34



 




45.3   Other operating income and expenses











 




References National GAAP based on BAD






References National GAAP compatible IFRS





Income




Expenses





010


020




010



Changes in fair value in tangible assets measured using the fair value model




Annex V.Part 2.314




IAS 40.76(d); Annex V.Part 2.314



 


 




020



Investment property




Annex V.Part 2.314




IAS 40.75(f); Annex V.Part 2.314



 


 




030



Operating leases other than investment property




Annex V.Part 2.315




IAS 17.50, 51, 56(b); Annex V.Part 2.315



 


 




040



Other




Annex V.Part 2.316




Annex V.Part 2.316



 


 




050



OTHER OPERATING INCOME OR EXPENSES




Annex V.Part 2.314-316




Annex V.Part 2.314-316



 


 




46.   Statement of changes in equity


























Sources of equity changes





References National GAAP based on BAD






References National GAAP compatible IFRS





Capital




Share premium




Equity instruments issued other than Capital




Other equity




Accumulated other comprehensive income




Retained earnings




Revaluation reserves




Fair value reserves




Other reserves




First consolidation differences




(-) Treasury shares




Profit or (-) loss atributable to owners of the parent




(-) Interim dividends




Minority interests




Total






Accumulated Other Comprehensive Income




Other items






IAS 1.106, 54(r)




IAS 1.106, 78(e)




IAS 1.106, Annex V.Part 2.18-19




IAS 1.106; Annex V.Part 2.20




IAS 1.106




CRR art 4(1)(123)




IFRS 1.30 D5-D8



 



IAS 1.106, 54(c)



 



IAS 1.106; IAS 32.34, 33; Annex V.Part 2.30




IAS 1.106(a)




IAS 1.106; IAS 32.35




IAS 1.54(q), 106(a)




IAS 1.54(q), 106(a)




IAS 1.9(c), IG6





 



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




BAD art 4.Liabilities(10); CRR art 4(124)




Annex V.Part 2.18-19




Annex V.Part 2.20




Accounting Directive art 8(1)(a), (6)




BAD art 4 Liabilities (13); CRR art 4(123)



 



BAD art 4.Liabilities(12)



 



Accounting Directive 24(3)(c)




Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30




BAD art 4.Liabilities(14)




CRR Article 26(2b)




Accounting Directive art 24(4)




Accounting Directive art 24(4)



 




010


020


030


040


050


060


070


075


080


085


090


100


110


120


130


140




010



Opening balance [before restatement]



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




020


Effects of corrections of errors


 



IAS 1.106.(b); IAS 8.42



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




030


Effects of changes in accounting policies


 



IAS 1.106.(b); IAS 1.IG6; IAS 8.22



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




040



Opening balance [current period]



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




050


Issuance of ordinary shares


 



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




060


Issuance of preference shares


 



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




070


Issuance of other equity instruments


 



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




080


Exercise or expiration of other equity instruments issued


 



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




090


Conversion of debt to equity


 



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




100 


Capital reduction


 



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




110 


Dividends


 



IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




120 


Purchase of treasury shares


 



IAS 1.106.(d).(iii); IAS 32.33



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




130 


Sale or cancellation of treasury shares


 



IAS 1.106.(d).(iii); IAS 32.33



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




140 


Reclassification of financial instruments from equity to liability


 



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




150 


Reclassification of financial instruments from liability to equity


 



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




160 


Transfers among components of equity


 



IAS 1.106.(d).(iii); Annex V.Part 2.318



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




170 


Equity increase or (-) decrease resulting from business combinations


 



IAS 1.106.(d).(iii)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




180 


Share based payments


 



IAS 1.106.(d).(iii); IFRS 2.10



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




190 


Other increase or (-) decrease in equity


 



IAS 1.106.(d)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




200 


Total comprehensive income for the year


 



IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




210



Closing balance [current period]’


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 












ANNEX III




                     ‘ANNEX V

REPORTING ON FINANCIAL INFORMATION


Table of contents







General instructions

478










1.

References
478










2.

Conventions
479










3.

Consolidation
480










4.

Accounting portfolios of financial instruments
480










4.1.

Financial assets
481










4.2.

Financial liabilities
482










5.

Financial instruments
482










5.1.

Financial assets
482










5.2.

Gross carrying amount
483










5.3.

Financial liabilities
484










6.

Counterparty breakdown
484









Template related instructions

485










1.

Balance sheet
485










1.1.

Assets (1.1)
485










1.2.

Liabilities (1.2)
486










1.3.

Equity (1.3)
486










2.

Statement of profit or loss (2)
488










3.

Statement of comprehensive income (3)
491










4.

Breakdown of financial assets by instrument and by counterparty sector (4)
492










5.

Breakdown of non-trading loans and advances by product (5)
494










6.

Breakdown of non-trading loans and advances to non-financial corporations by NACE codes (6)
495










7.

Financial assets subject to impairment that are past due (7)
495










8.

Breakdown of financial liabilities (8)
497










9.

Loan commitments, financial guarantees and other commitments (9)
497










10.

Derivatives and hedge accounting (10 and 11)
499










10.1.

Classification of derivatives by type of risk
499










10.2.

Amounts to be reported for derivatives
501










10.3.

Derivatives classified as “economic hedges”
502










10.4.

Breakdown of derivatives by counterparty sector
502










10.5.

Hedge accounting under national GAAP (11.2)
502










10.6.

Amount to be reported for non-derivative hedging instruments (11.3 and 11.3.1)
503










10.7.

Hedged items in fair value hedges (11.4)
503










11.

Movements in allowances and provisions for credit losses (12)
503










11.1.

Movements in allowances for credit losses and impairment of equity instruments under national GAAP based on BAD (12.0)
503










11.2.

Movements in allowances and provisions for credit losses under IFRS (12.1)
504










11.3.

Transfers between impairment stages (gross basis presentation) (12.2)
505










12.

Collateral and guarantees received (13)
506










12.1.

Breakdown of collateral and guarantees by loans and advances other than held for trading(13.1)
506










12.2.

Collateral obtained by taking possession during the period [held at the reporting date] (13.2)
506










12.3.

Collateral obtained by taking possession [tangible assets] accumulated (13.3)
506










13.

Fair value hierarchy: Financial instruments at fair value (14)
507










14.

Derecognition and financial liabilities associated with transferred financial assets (15)
507










15.

Breakdown of selected statement of profit or loss items (16)
507










15.1.

Interest income and expenses by instrument and counterparty sector (16.1)
507










15.2.

Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (16.2)
508










15.3.

Gains or losses on financial assets and liabilities held for trading by instrument (16.3)
508










15.4.

Gains or losses on financial assets and liabilities held for trading by risk (16.4)
509










15.5.

Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument (16.4.1)
509










15.6.

Gains or losses on financial assets and liabilities designated at fair value to profit or loss by instrument (16.5)
509










15.7.

Gains or losses from hedge accounting (16.6)
510










15.8.

Impairment on non-financial assets (16.7)
510










16.

Reconciliation between accounting and CRR scope of consolidation (17)
510










17.

Non-performing exposures (18)
510










18.

Forborne exposures (19)
514










19.

Geographical breakdown (20)
517










19.1.

Geographical breakdown by location of activities (20.1-20.3)
517










19.2.

Geographical breakdown by residence of the counterparty (20.4-20.7)
517










20.

Tangible and intangible assets: assets subject to operating lease (21)
518










21.

Asset management, custody and other service functions (22)
518










21.1.

Fee and commission income and expenses by activity (22.1)
518










21.2.

Assets involved in the services provided (22.2)
519










22.

Interests in unconsolidated structured entities (30)
520










23.

Related parties (31)
520










23.1.

Related parties: amounts payable to and amounts receivable from (31.1)
520










23.2.

Related parties: expenses and income generated by transactions with (31.2)
521










24.

Group structure (40)
521










24.1.

Group structure: “entity-by-entity” (40.1)
521










24.2.

Group structure: “instrument-by-instrument” (40.2)
522










25.

Fair value (41)
522










25.1.

Fair value hierarchy: financial instruments at amortised cost (41.1)
522










25.2.

Use of fair value option (41.2)
522










26.

Tangible and intangible assets: carrying amount by measurement method (42)
523










27.

Provisions (43)
523










28.

Defined benefit plans and employee benefits (44)
523










28.1.

Components of net defined benefit plan assets and liabilities (44.1)
523










28.2.

Movements in defined benefit obligations (44.2)
523










28.3.

Memo items [related to staff expenses] (44.3)
523










29.

Breakdown of selected items of statement of profit or loss (45)
524










29.1.

Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio (45.1)
524










29.2.

Gains or losses on de-recognition of non-financial assets (45.2)
524










29.3.

Other operating income and expenses (45.3)
524










30.

Statement of changes in equity (46)
524









Mapping of exposure classes and counterparty sectors

524



PART 1

GENERAL INSTRUCTIONS

1.   REFERENCES








1.


This Annex contains additional instructions for the financial information templates (“FINREP”) in Annexes III and IV to this Regulation. This Annex complements the instructions included in the form of references in the templates in Annexes III and IV.












2.


Institutions that use national accounting standards compatible with IFRS (“compatible national GAAP”) shall apply the common and IFRS instructions in this Annex, unless otherwise provided. This is without prejudice to the compliance of the compatible national GAAP requirements with the requirements of BAD. Institutions that use national GAAP non-compatible with IFRS or that have not yet been made compatible with the requirements in IFRS 9 shall apply the common and BAD instructions in this Annex, unless provided otherwise.












3.


The data points identified in the templates shall be drawn up in accordance with the recognition, offsetting and valuation rules of the relevant accounting framework, as defined in Article 4(1)(77) of Regulation (EU) No 575/2013.












4.


Institutions shall only submit those parts of the templates related to:






(a)


assets, liabilities, equity, income and expenses that are recognised by the institution;










(b)


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










(c)


transactions performed by the institution;










(d)


valuation rules, including methods for the estimation of allowances for credit risk, applied by the institution.
















5.


For the purposes of Annexes III and IV as well as this Annex, the following abbreviations shall apply:






(a)


“CRR”: Regulation (EU) No 575/2013










(b)


“IAS” or “IFRS”: “International Accounting Standards”, as defined in Article 2 of the IAS Regulation No 1606/2002 (1), which have been adopted by the Commission;










(c)


“ECB BSI Regulation” or “ECB/2013/33”: Regulation (EC) No 1071/2013 of the European Central Bank (2);










(d)


“NACE Regulation”: Regulation (EC) No 1893/2006 of the European Parliament and of the Council (3);










(e)


“NACE codes”: codes in NACE Regulation;










(f)


“BAD”: Council Directive 86/635/EEC (4);










(g)


“Accounting Directive”: Directive 2013/34/EU (5);










(h)


“National GAAP”: national generally accepted accounting principles developed under BAD;










(i)


“SME”: micro, small and medium-sized enterprises defined in Commission Recommendation C(2003)1422 (6);










(j)


“ISIN code”: the International Securities Identification Number assigned to securities, composed of 12 alphanumeric characters, which uniquely identifies a securities issue;










(k)


“LEI code”: the global Legal Entity Identifier assigned to entities, which uniquely identifies a party to a financial transaction;










(l)


“Impairment stages”: categories of impairment as defined in IFRS 9.5.5. “Stage 1” refers to impairment measured in accordance with IFRS 9.5.5.5. “Stage 2” refers to impairment measured in accordance with IFRS 9.5.5.3. “Stage 3” refers to impairment on credit-impaired assets as defined in Appendix A of IFRS 9.








2.   CONVENTIONS








6.


For the purposes of Annexes III and IV, a data point shadowed in grey shall mean that this data point is not requested or that it is not possible to report it. In Annex IV, a row or a column with references shadowed in black means that the related data points shall not be submitted by those institutions that follow those references in that row or column.












7.


Templates in Annexes III and IV include implicit validation rules which are laid down in the templates themselves through the use of conventions.












8.


The use of brackets in the label of an item in a template means that this item is to be subtracted to obtain a total, but it does not mean that it shall be reported as negative.












9.


Items that shall be reported in negative are identified in the compiling templates by including “(–)” at the beginning of their label such as in “(–) Treasury shares”.












10.


In the “Data Point Model” (“DPM”) for financial information reporting templates of Annexes III and IV, every data point (cell) has a “base item” to which the “credit/debit” attribute is allocated. This allocation ensures that all entities who report data points follow the “sign convention” and allows to know the “credit/debit” attribute that corresponds to each data point.












11.


Schematically, this convention works as in Table 1.

Table 1


Credit/debit convention, positive and negative signs









Element


Credit/Debit


Balance/Movement


Figure reported




Assets


Debit


Balance on assets


Positive (“Normal”, no sign needed)




Increase on assets


Positive (“Normal”, no sign needed)




Negative balance on assets


Negative (Minus “–” sign needed)




Decrease on assets


Negative (Minus “–” sign needed)




Expenses


Balance on expenses


Positive (“Normal”, no sign needed)




Increase on expenses


Positive (“Normal”, no sign needed)




Negative balance (including reversals) on expenses


Negative (Minus “–” sign needed)




Decrease on expenses


Negative (Minus “–” sign needed)




Liabilities


Credit


Balance on liabilities


Positive (“Normal”, no sign needed)




Increase on liabilities


Positive (“Normal”, no sign needed)




Negative balance on liabilities


Negative (Minus “–” sign needed)




Decrease on liabilities


Negative (Minus “–” sign needed)




Equity


Balance on equity


Positive (“Normal”, no sign needed)




Increase on equity


Positive (“Normal”, no sign needed)




Negative balance on equity


Negative (Minus “–” sign needed)




Decrease on equity


Negative (Minus “–” sign needed)




Income


Balance on income


Positive (“Normal”, no sign needed)




Increase on income


Positive (“Normal”, no sign needed)




Negative balance (including reversals) on income


Negative (Minus “–” sign needed)




Decrease on income


Negative (Minus “–” sign needed)








3.   CONSOLIDATION








12.


Unless specified otherwise in this Annex, FINREP templates shall be prepared using the prudential scope of consolidation in accordance with Part 1, Title II, Chapter 2, Section 2, of CRR. Institutions shall account for their subsidiaries, joint ventures and associates using the same methods as for prudential consolidation:






(a)


institutions may be permitted or required to apply the equity method to investments in insurance and non-financial subsidiaries in accordance with Article 18(5) of CRR;










(b)


institutions may be permitted to use the proportional consolidation method for financial subsidiaries in accordance with Article 18(2) of CRR;










(c)


institutions may be required to use the proportional consolidation method for investment in joint ventures in accordance with Article 18(4) of CRR.








4.   ACCOUNTING PORTFOLIOS OF FINANCIAL INSTRUMENTS








13.


For the purposes of Annexes III and IV as well as this Annex, “accounting portfolios” means financial instruments aggregated by valuation rules. These aggregations shall not include investments in subsidiaries, joint ventures and associates, balances receivable on demand classified as “Cash, cash balances at central banks and other demand deposits” as well as those financial instruments classified as “Held for sale” presented in the items “Non-current assets and disposal groups classified as held for sale” and “Liabilities included in disposal groups classified as held for sale”.












14.


Under national GAAP, institutions that are permitted or required to apply certain valuation rules for financial instruments in accordance with IFRS shall submit, to the extent that they are applied, the relevant IFRS accounting portfolios. Where the valuation rules for financial instruments that institutions are permitted or required to use under national GAAP based on BAD do refer to the valuation rules in IAS 39, institutions shall submit the accounting portfolios based on BAD for all their financial instruments until the valuation rules they apply refer to the valuation rules in IFRS 9.




4.1.   Financial assets









15.


The following accounting portfolios based on IFRS shall be used for financial assets:






(a)


“Financial assets held for trading”;










(b)


“Non-trading financial assets mandatorily at fair value through profit or loss”










(c)


“Financial assets designated at fair value through profit or loss”;










(d)


“Financial assets at fair value through other comprehensive income”;










(e)


“Financial assets at amortised cost”.
















16.


The following accounting portfolios based on national GAAP shall be used for financial assets:






(a)


“Trading financial assets”;










(b)


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










(c)


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










(d)


“Non-trading non-derivative financial assets measured at a cost-based method”; and










(e)


“Other non-trading non-derivative financial assets”.
















17.


“Trading financial assets” includes all financial assets classified as trading under the relevant national GAAP based on BAD. Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a positive balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 22 of this Part shall be reported as trading financial assets. This classification shall also apply for derivatives which according to national GAAP based on BAD are not recognised on the balance-sheet, or have only the changes in their fair value recognised on-balance sheet or which are used as economic hedges as defined in paragraph 137 of Part 2 of this Annex.












18.


Under national GAAP based on BAD, for financial assets, “cost-based methods” shall include those valuation rules by which the debt instrument is measured at cost plus interest accrued less impairment losses.












19.


Under national GAAP based on BAD, “Non-trading non-derivative financial assets measured at a cost-based method” includes financial instruments measured at cost-based methods as well as instruments measured at the lower of cost or market (“LOCOM”) under a non-continuous basis (moderate LOCOM) regardless of their actual measurement as of the reporting reference date. Assets measured at moderate LOCOM are assets for which LOCOM is applied only in specific circumstances. The applicable accounting framework provides for these circumstances, such as impairment, a prolonged decline in fair value compared to cost or change in the management intent.












20.


Under national GAAP based on BAD, “Other non-trading non-derivative financial assets” shall include financial assets that do not qualify for inclusion in other accounting portfolios. This accounting portfolio includes, among others, financial assets that are measured at LOCOM on a continuous basis (“strict LOCOM”). Assets measured at strict LOCOM are assets for which the applicable accounting framework either provides for the initial and subsequent measurement at LOCOM, or the initial measurement at cost and the subsequent measurement at LOCOM.












21.


Regardless of their measurement method, investments in subsidiaries, joint ventures and associates that are not fully or proportionally consolidated under the regulatory scope of consolidation are reported in “Investments in subsidiaries, joint ventures and associates”, except where they are classified as held for sale in accordance with IFRS 5.












22.


“Derivatives - Hedge accounting” shall include derivatives with a positive balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as derivatives held for hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.




4.2.   Financial liabilities









23.


The following accounting portfolios based on IFRS shall be used for financial liabilities:






(a)


“Financial liabilities held for trading”;










(b)


“Financial liabilities designated at fair value through profit or loss”;










(c)


“Financial liabilities measured at amortised cost”.
















24.


The following accounting portfolios based on national GAAP shall be used for financial liabilities:






(a)


“Trading financial liabilities”;










(b)


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
















25.


“Trading financial liabilities” includes all financial liabilities classified as trading under the relevant national GAAP based on BAD. Irrespective of the measurement methodology applied under the relevant national GAAP based on BAD, all derivatives with a negative balance for the reporting institution that are not classified as hedge accounting in accordance with paragraph 26 of this Part shall be reported as trading financial liabilities. This classification shall also apply for derivatives which according to national GAAP based on BAD are not recognised on the balance-sheet, or have only the changes in their fair value recognised on-balance sheet or which are used as economic hedges as defined in paragraph 137 of Part 2 of this Annex.












26.


“Derivatives - Hedge accounting” shall include derivatives with a negative balance for the reporting institution held for hedge accounting under IFRS. Under national GAAP based on BAD, banking book derivatives shall be classified as hedge accounting only if there are special accounting rules for banking book derivatives under the relevant national GAAP based on BAD and the derivatives reduce risk of another position in the banking book.




5.   FINANCIAL INSTRUMENTS








27.


For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives shall be either the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.












28.


If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities.












29.


Where applicable under national GAAP based on BAD, “Haircuts for trading positions valued at fair value” shall be reported. The haircuts decrease the value of trading assets and increase the value of trading liabilities.




5.1.   Financial assets









30.


Financial assets shall be distributed among the following classes of instruments: “Cash on hand”, “Derivatives”, “Equity instruments”, “Debt securities” and “Loans and advances”.












31.


“Debt securities” are debt instruments held by the institution issued as securities that are not loans in accordance with the ECB BSI Regulation.












32.


“Loans and advances” are debt instruments held by the institutions that are not securities; this item includes “loans” in accordance with the ECB BSI Regulation as well as advances that cannot be classified as “loans” according to the ECB BSI Regulation. “Advances that are not loans” are further characterized in paragraph 85(g) of Part 2 of this Annex.












33.


In FINREP, “debt instruments” shall include “loans and advances” and “debt securities”.




5.2.   Gross carrying amount









34.


Gross carrying amount of debt instruments shall have the following meaning:






(a)


under IFRS and national GAAP based on BAD for debt instruments measured at fair value through profit or loss without being included in the held for trading or trading portfolio, the gross carrying amount shall depend on whether they are classified as performing or non-performing. For performing debt instruments, the gross carrying amount shall be the fair value. For non-performing debt instruments, the gross carrying amount shall be the fair value after adding back any accumulated negative fair value adjustment due to credit risk, as defined in paragraph 69 of Part 2 of this Annex. For the purpose of the measurement of the gross carrying amount, the valuation of the debt instruments shall be performed on the level of single financial instruments;










(b)


under IFRS for debt instruments at amortised cost or at fair value through other comprehensive income, the gross carrying amount shall be the carrying amount before adjusting for any loss allowance;










(c)


under national GAAP based on BAD, for debt instruments classified as “non-trading non-derivative financial assets measured at a cost-based method”, the gross carrying amount of impaired assets shall be equal to the carrying amount before adjusting for specific allowances for credit risk. The gross carrying amount of unimpaired assets shall be the carrying amount before adjusting for general allowances for credit risk and general allowances for banking risk, where affecting the carrying amount;










(d)


under national GAAP based on BAD, the gross carrying amount of debt instruments classified as “Non-trading non-derivative financial assets measured at fair value to equity” shall depend on whether these financial assets are subject to impairment requirements. Where they are subject to impairment requirements, the gross carrying amount shall be the carrying amount before adjusting for any accumulated impairment, following the requirements in point (c) above for impaired and unimpaired assets, or any accumulated amount of fair value adjustment that is considered as impairment loss. When these financial assets are not subject to impairment requirements, the gross carrying amount of these financial assets shall be the fair value for performing exposures, and for non-performing exposures the fair value after adding back any accumulated negative fair value adjustment due to credit risk;










(e)


under national GAAP based on BAD, the gross carrying amount of debt instruments measured at strict or moderate LOCOM shall be the cost where measured at cost during the reporting period. Where these debt instruments are measured at market value the gross carrying amount shall be the market value before adjusting for credit-risk induced value adjustments;










(f)


under national GAAP based on BAD, for debt instruments reported under “Other non-trading non-derivative financial assets” under measurement methods other than LOCOM, the gross carrying amount shall be the carrying amount before taking into account any valuation adjustment that qualifies as impairment;










(g)


for trading financial assets under GAAP based on BAD or held for trading financial assets under IFRS, the gross carrying amount shall be the fair value. Where GAAP based on BAD require haircuts on trading and fair valued instruments, the carrying amount of the financial instruments shall be the fair value before these haircuts.








5.3.   Financial liabilities









35.


Financial liabilities shall be distributed among the following classes of instruments: “Derivatives”, “Short positions”, “Deposits”, “Debt securities issued” and “Other financial liabilities”.












36.


For the purposes of Annexes III and IV as well as this Annex the definition of “deposits” in Annex II, Part 2 of the ECB BSI Regulation applies.












37.


“Debt securities issued” shall be debt instruments issued as securities by the institution that are not deposits in accordance with the ECB BSI Regulation.












38.


“Other financial liabilities” shall include all financial liabilities other than derivatives, short positions, deposits and debt securities issued.












39.


Under IFRS “Other financial liabilities” shall include financial guarantees given where they are measured either at fair value through profit or loss [IFRS 9.4.2.1(a)] or at the amount initially recognised less cumulative amortization [IFRS 9.4.2.1(c)(ii)]. Loan commitments given shall be reported as “Other financial liabilities” where they are designated as financial liabilities at fair value through profit or loss [IFRS 9.4.2.1(a)] or they are commitments to provide a loan at a below-market interest rate [IFRS 9.2.3(c), IFRS 9.4.2.1(d)].












40.


Where loan commitments, financial guarantees and other commitments given are measured at fair value through profit or loss, any change in the fair value, including changes due to credit risk, shall be reported as “other financial liabilities” and not as provisions for “Commitments and guarantees given”.












41.


“Other financial liabilities” shall also include dividends to be paid, amounts payable in respect of suspense and transit items, and amounts payable in respect of future settlements of transactions in securities or foreign exchange transactions where payables for transactions are recognised before the payment date.




6.   COUNTERPARTY BREAKDOWN
42.   Where a breakdown by counterparty is required the following counterparty sectors shall be used:






(a)


central banks;










(b)


general governments: central governments, state or regional governments, and local governments, including administrative bodies and non-commercial undertakings, but excluding public companies and private companies held by these administrations that have a commercial activity (which shall be reported under “credit institutions”, “other financial corporations” or “non-financial corporations” depending on their activity); social security funds; and international organisations, such as institutions of the European Union, the International Monetary Fund and the Bank for International Settlements;










(c)


credit institutions: any institution covered by the definition in Article 4(1)(1) of CRR (“undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account”) and multilateral development banks (MDBs);










(d)


other financial corporations: all financial corporations and quasi-corporations other than credit institutions such as investment firms, investment funds, insurance companies, pension funds, collective investment undertakings, and clearing houses as well as remaining financial intermediaries, financial auxiliaries and captive financial institutions and money lenders;










(e)


non-financial corporations: corporations and quasi-corporations not engaged in financial intermediation but principally in the production of market goods and non-financial services according to the ECB BSI Regulation;










(f)


households: individuals or groups of individuals as consumers and producers of goods and non-financial services exclusively for their own final consumption, and as producers of market goods and non-financial and financial services provided that their activities are not those of quasi-corporations. Non-profit institutions which serve households (“NPISH”) and which are principally engaged in the production of non-market goods and services intended for particular groups of households shall be included.




43.   The counterparty sector allocation shall be based exclusively on the nature of the immediate counterparty. The classification of the exposures incurred jointly by more than one obligor shall be done on the basis of the characteristics of the obligor that was the more relevant, or determinant, for the institution to grant the exposure. Among other classifications, the distribution of jointly incurred exposures by counterparty sector, country of residence and NACE codes shall be driven by the characteristics of the more relevant or determinant obligor.
44.   The immediate counterparties in the following transactions shall be:






(a)


for loans and advances, the immediate borrower. For trade receivables, the immediate borrower shall be the counterparty obliged to pay the receivables, except in transactions with recourse, where the immediate borrower shall be the transferor of receivables where the reporting institution does not acquire substantially all the risks and rewards of ownership of the transferred receivables;










(b)


for debt securities and equity instruments, the issuer of the securities;










(c)


for deposits, the depositor;










(d)


for short positions, the counterparty of the securities borrowing transaction or reverse repurchase agreement;










(e)


for derivatives, the direct counterparty of the derivative contract. For centrally cleared OTC derivatives the direct counterparty shall be the clearing house acting as a central counterparty. Counterparty breakdown for credit risk derivatives refers to the sector where the counterparty of the contract (buyer or seller of protection) belongs;










(f)


for financial guarantees given, the counterparty shall be the direct counterparty of the guaranteed debt instrument;










(g)


for loan commitments and other commitments given, the counterparty whose credit risk is assumed by the reporting institution;










(h)


for loan commitments, financial guarantees and other commitments received, the guarantor or the counterparty that has provided the commitment to the reporting institution.




PART 2

TEMPLATE RELATED INSTRUCTIONS

1.   BALANCE SHEET
1.1.   Assets (1.1)









1.


“Cash on hand” shall include holdings of national and foreign banknotes and coins in circulation that are commonly used to make payments.












2.


“Cash balances at central banks” shall include balances receivable on demand at central banks.












3.


“Other demand deposits” shall include balances receivable on demand with credit institutions.












4.


“Investments in subsidiaries, joint ventures and associates” shall include the investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated under the regulatory scope of consolidation, except where they shall be classified as held for sale in accordance with IFRS 5, irrespectively of how they are measured, including where the accounting standards allow for them to be included in the different accounting portfolios used for financial instruments. The carrying amount of investments accounted for using the equity method shall include related goodwill.












5.


Assets that are not financial assets and that due to their nature could not be classified in specific balance sheet items shall be reported in “Other assets”. Other assets shall include, among others, gold, silver and other commodities, even where they are held with trading intent.












6.


Under the relevant national GAAP based on BAD, the carrying amount of repurchased own shares shall be reported as “other assets” where presentation as asset is allowed under the relevant national GAAP.












7.


“Non-current assets and disposal groups classified as held for sale” shall have the same meaning as under IFRS 5.




1.2.   Liabilities (1.2)









8.


Under national GAAP based on BAD provisions for contingent losses arising from the ineffective part of portfolio hedge relationship shall be reported in row “Derivatives – Hedge accounting” where the loss arises from the valuation of the hedging derivative, or in row “Fair value changes of the hedged items in portfolio hedge of interest rate risk” where the loss arises from the valuation of the hedged position. Where no distinction between losses arising from the valuation of the hedging derivative and loss arising from the valuation of the hedged position is possible, all provisions for contingent losses arising from the ineffective part of the portfolio hedge relationship shall be reported in row “Derivatives – Hedge accounting”.












9.


Provisions for “Pensions and other post-employment defined benefit obligations” shall include the amount of net defined benefit liabilities.












10.


Under IFRS provisions for “Other long-term employee benefits” shall include the amount of the deficits in the long-term employment benefit plans listed in IAS 19.153. The accrued expense from short term employee benefits [IAS 19.11(a)], defined contribution plans [IAS 19.51(a)] and termination benefits [IAS 19.169(a)] shall be included in “Other liabilities”.












11.


Under IFRS, provisions for “Commitments and guarantees given” shall include provisions related to all commitments and guarantees, irrespective of whether their impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or they are treated as insurance contracts under IFRS 4. Liabilities arising from commitments and financial guarantees measured at fair value through profit or loss shall not be reported as provisions although they are due to credit risk, but as “other financial liabilities” in accordance with paragraph 40 of Part 1 of this Annex. Under national GAAP based on BAD, provisions for “Commitments and guarantees given” shall include provisions related to all commitments and guarantees.












12.


“Share capital repayable on demand” shall include the capital instruments issued by the institution that do not meet the criteria to be classified in equity. Institutions shall include in this item the cooperative shares that do not meet the criteria to be classified in equity.












13.


Liabilities that are not financial liabilities and that due to their nature could not be classified in specific balance sheet items shall be reported in “Other liabilities”.












14.


“Liabilities included in disposal groups classified as held for sale” shall have the same meaning as under IFRS 5.












15.


Under national GAAP based on BAD “Funds for general banking risks” are amounts that have been assigned in accordance with Article 38 of BAD. Where recognised, they shall appear separately either as liabilities under “provisions” or within equity under “other reserves” in accordance with the relevant national GAAP.




1.3.   Equity (1.3)









16.


Under IFRS equity instruments that are financial instruments shall include those contracts under the scope of IAS 32.












17.


Under the relevant national GAAP based on BAD, “Unpaid capital which has been called up” shall include the carrying amount of capital issued by the institution that has been called-up to the subscribers but not paid at the reference date. If capital increase, not yet paid, is recorded as an increase of share capital, unpaid capital which has been called up shall be reported in “Unpaid capital which has been called up” in template 1.3 as well as in “other assets” in template 1.1. Under the relevant national GAAP based on BAD where capital increase can be recorded only following the receipt of the payment from shareholders, unpaid capital shall not be reported in template 1.3.












18.


“Equity component of compound financial instruments” shall include the equity component of compound financial instruments (that is, financial instruments that contain both a liability and an equity component) issued by the institution, where segregated in accordance with the relevant accounting framework (including compound financial instruments with multiple embedded derivatives whose values are interdependent).












19.


“Other equity instruments issued” shall include equity instruments that are financial instruments other than “Capital” and “Equity component of compound financial instruments”.












20.


“Other equity” shall comprise all equity instruments that are not financial instruments including, among others, equity-settled share-based payment transactions [IFRS 2.10].












21.


“Fair value changes of equity instruments measured at fair value through other comprehensive income” shall include accumulated gains and losses due to changes in fair value on investments in equity instruments for which the reporting entity has made the irrevocable election to present changes in fair value in other comprehensive income.












22.


“Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income” shall comprise the accumulated hedge ineffectiveness arising in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income. Hedge ineffectiveness reported in this row shall be the difference between the accumulated variation of the fair value of the equity instrument reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]” and the accumulated variations of the fair value of the hedging derivative reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]” [IFRS 9.6.5.3 and IFRS 9.6.5.8].












23.


“Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in the credit risk” shall include accumulated gains and losses recognised in other comprehensive income and related to own credit risk for liabilities designated at fair value through profit or loss, regardless of whether the designation takes place at initial recognition or subsequently.












24.


“Hedge of net investments in foreign operations [effective portion]” shall include the foreign currency translation reserve for the effective portion of both on-going hedges of net investments in foreign operations and hedges of net investments in foreign operations that no longer apply while the foreign operations remain recognised in the balance sheet.












25.


“Hedging derivatives. Cash flow hedges reserve [effective portion]” shall include the cash flow hedge reserve for the effective portion of the variation in fair value of hedging derivatives in a cash flow hedge, both for on-going cash flow hedges and cash flow hedges that no longer apply.












26.


“Fair value changes of debt instruments measured at fair value through other comprehensive income” shall include accumulated gains or losses on debt instruments measured at fair value through other comprehensive income, net of the loss allowance that is measured at the reporting date in accordance with IFRS 9.5.5.












27.


“Hedging instruments [not designated elements]” shall include the accumulated changes in fair value of all of the following:






(a)


the time value of an option where the changes in the time value and the intrinsic value of that option are separated and only the change in the intrinsic value is designated as a hedging instrument [IFRS 9.6.5.15];










(b)


the forward element of a forward contract where the forward element and the spot element of that forward contract are separated and only the change in the spot element of the forward contract is designated as hedging instrument;










(c)


the foreign currency basis spread from a financial instrument where this spread is excluded from the designation of that financial instrument as the hedging instrument [IFRS 9.6.5.15, IFRS 9.6.5.16].
















28.


Under IFRS “Revaluation reserves” shall include the amount of reserves resulting from first-time adoption to IAS that have not been released to other type of reserves.












29.


“Other reserves” shall be split between “Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method” and “Other”. “Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method” shall include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years where they are accounted for using the equity method. “Other” shall include reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.












30.


“Treasury shares” shall cover all financial instruments that have the characteristics of own equity instruments which have been reacquired by the institution while they are not sold or amortised, except where under the relevant national GAAP based on BAD they shall be reported in “other assets”.




2.   STATEMENT OF PROFIT OR LOSS (2)








31.


Interest income and interest expense from financial instruments measured at fair value through profit or loss and from hedging derivatives classified in the category “hedge accounting”, shall be reported either separately from other gains and losses under items “interest income” and “interest expense” (“clean price”) or as part of gains or losses from these categories of instruments (“dirty price”). The clean or dirty price approach shall be applied consistently for all financial instruments measured at fair value through profit or loss and for hedging derivatives classified in the category “hedge accounting”.












32.


Institutions shall report the following items, which include income and expense in relation to related parties not fully or proportionally consolidated under the regulatory scope of consolidation, broken down by accounting portfolios:






(a)


“Interest income”;










(b)


“Interest expense”;










(c)


“Dividend income”;










(d)


“Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss, net”;










(e)


“Modification gains or losses, net”;










(f)


“Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss”.
















33.


“Interest income. Financial assets held for trading” and “Interest expenses. Financial liabilities held for trading” shall include, where the clean price is used, the amounts related to those derivatives classified in the category “held for trading” which are hedging instruments from an economic but not accounting point of view to present correct interest income and expenses from the financial instruments that are hedged.












34.


Where the clean price is used, “Interest income. Financial assets held for trading” and “Interest expenses. Financial liabilities held for trading” shall also include time-apportioned fees and balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair value at that occasion [IFRS 9.6.7].












35.


“Interest income. Derivatives – Hedge accounting, interest rate risk” and “Interest expenses. Derivatives – Hedge accounting, interest rate risk” shall include, where the clean price is used, the amounts related to those derivatives classified in the category “hedge accounting” which cover interest rate risk, including hedges of a group of items with offsetting risk positions (hedges of a net position) whose hedged risk affect different line items in the statement of profit or loss. Where the clean price is used, these amounts shall be reported as interest income and expenses on a gross basis to present correct interest income and expenses from the hedged items to which they are linked. With clean price, where the hedged item generates interest income (expense), these amounts shall be reported as an interest income (expense) even where it is a negative (positive) amount.












36.


“Interest income - other assets” shall include amounts of interest income not included in the other items, like interest income related to cash, cash balances at central banks and other demand deposits and to non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset.












37.


Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial liabilities with a negative effective interest rate shall be reported in “Interest income on liabilities”. These liabilities and their interests give rise to a positive yield for an institution.












38.


“Interest expenses - other liabilities” shall include amounts of interest expenses not included in the other items, like interest expenses related to liabilities included in disposal groups classified as held for sale, expenses derived from increases in the carrying amount of a provision reflecting the passage of time or net interest expenses from net defined benefit liabilities.












39.


Under IFRS and where not provided otherwise in national GAAP, interest in relation to financial assets with a negative effective interest rate shall be reported in “Interest expense on assets”. These assets and their interests give rise to a negative yield for an institution.












40.


Dividend income on equity instruments measured at fair value through profit or loss shall be reported either as “dividend income” separately from other gains and losses from these classes of instruments where the clean price is used or as part of gains or losses from these classes of instruments where the dirty price is used.












41.


Dividend income on equity instruments designated at fair value through other comprehensive income shall encompass dividends related to instruments derecognised during the period and dividends related to instruments held at the end of the reporting period.












42.


Dividend income from investments in subsidiaries, joint ventures and associates shall include the dividends of these investments where they are accounted for using other than the equity method.












43.


“Gains or (–) losses on financial assets and liabilities held for trading, net” shall include gains and losses in the remeasurement and derecognition of financial instruments classified as held for trading. This item shall include also gains and losses on credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss, as well as dividend and interest income and expense on financial assets and liabilities held for trading where the dirty price is used.












44.


“Gains or losses on financial assets and liabilities designated at fair value through profit or loss” shall include also the amount recognised in the statement of profit or loss for the own credit risk of liabilities designated at fair value where recognising own credit risk changes in other comprehensive income creates or enlarges an accounting mismatch [IFRS 9.5.7.8]. This item shall include also gains and losses on the hedged instruments that are designated as measured at fair value through profit or loss where the designation is used to manage credit risk, as well as interest income and expense on financial assets and liabilities designated at fair value through profit or loss where the dirty price is used.












45.


“Gains or (–) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss” shall not include gains on equity instruments that a reporting entity chose to measure at fair value through other comprehensive income [IFRS 9.5.7.1(b)].












46.


Where a change in business model leads to the reclassification of a financial asset into a different accounting portfolio, the gains or losses from the reclassification shall be reported in the relevant rows of the accounting portfolio in which the financial asset is reclassified, in accordance with the following:






(a)


where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through profit or loss accounting portfolio [IFRS 9.5.6.2], gains or losses due to the reclassification shall be reported in “Gains or (–) losses on financial assets and liabilities held for trading, net” or “Gains or (–) losses on non-trading financial assets mandatorily at fair value through profit or loss, net”, as applicable;










(b)


where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category [IFRS 9.5.6.7], the cumulative gains or losses previously recognised in other comprehensive income reclassified to profit or loss shall be reported in “Gains or (–) losses on financial assets and liabilities held for trading, net” or “Gains or (–) losses on non-trading financial assets mandatorily at fair value through profit or loss, net”, as applicable.
















47.


“Gains or (–) losses from hedge accounting, net” shall include gains and losses on hedging instruments and on hedged items, including those on hedged items measured at fair value through other comprehensive income other than equity instruments, in a fair value hedge in accordance with IFRS 9.6.5.8. It shall also include the ineffective part of the variation of the fair value of the hedging instruments in a cash flow hedge. The reclassifications of the cash-flow hedges reserve or of the reserve for hedges of net investment in a foreign operation shall be recognised in the same rows of the “Statement of profit or loss” as those impacted by the cash flows from the hedged items. “Gains or (–) losses from hedge accounting, net” shall include also the gains and losses from hedges of net investment in foreign operations. This item shall also include gains on hedges of net positions.












48.


“Gains or losses on derecognition of non-financial assets” shall include the gains and losses on derecognition of non-financial assets, except where classified as held for sale or as investments in subsidiaries, joint ventures and associates.












49.


“Modification gains or (–) losses, net” shall include the amounts arising from adjusting the gross carrying amounts of financial assets to reflect the renegotiated or modified contractual cash flows [IFRS 9.5.4.3 and Appendix A]. The modification gains or losses shall not include the impact of modifications on the amount of expected credit losses, which shall be reported in “Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss”.












50.


“Provisions or (–) reversal of provisions. Commitments and guarantees given” shall include the net charges in the “Statement of profit or loss” for provisions on all commitments and guarantees in the scope of IFRS 9, IAS 37 or IFRS 4 in accordance with paragraph 11 of this Part, or under national GAAP based on BAD. Under IFRS, any change in the fair value of commitments and financial guarantees measured at fair value shall be reported in “Gains or (–) losses on financial assets and liabilities designated at fair value through profit or loss, net”. Provisions therefore include the impairment amount for commitments and guarantees for which impairment is determined in accordance with IFRS 9 or their provisioning follows IAS 37 or they are treated as insurance contracts under IFRS 4.












51.


Under IFRS, “Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss” shall include all impairment gains or losses for debt instruments arising from the application of the impairment rules in IFRS 9.5.5, regardless of whether the expected credit losses in accordance with IFRS 9.5.5 are estimated over a 12-month or a lifetime period, and including the impairment gains or losses for trade receivables, contract assets and lease receivables [IFRS 9.5.5.15].












52.


Under national GAAP based on BAD “Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit and loss” shall include all allowances and reversal of allowances of financial instruments measured at cost based methods due to the change in creditworthiness of the debtor or issuer, as well as, depending on the specifications of the national GAAP, the allowances due to the impairment of financial instruments measured at fair value through equity and other measurement methods, including LOCOM.












53.


“Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss” shall also include the amounts written off - as defined in paragraph 72, 74 and 165(b) of this Part of this Annex- that exceed the amount of the loss allowance at the date of write-off and are therefore recognised as a loss directly in profit or loss, as well as recoveries of previously written-off amounts recorded directly to the statement of profit or loss.












54.


The share of profit or loss from subsidiaries, associates and joint ventures which are accounted for under the equity method in the regulatory scope of consolidation shall be reported within “Share of the profit or (–) loss of investments in subsidiaries, joint ventures and associates accounted for using the equity method”. According to IAS 28.10, the carrying amount of the investment shall be reduced by the amount of dividends paid by those entities. The impairment on those investments shall be reported in “(Impairment or (–) reversal of impairment of investments in subsidiaries, joint ventures and associates)”. Gains or losses on de-recognition of these investments shall be reported in accordance with paragraph 55 and 56 of this Part.












55.


“Profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations” shall include profit or loss generated by non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations.












56.


Under IFRS, the gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates shall be reported within “Profit or (–) loss before tax from discontinued operations” where they are considered discontinued operations under IFRS 5. Under national GAAP based on BAD, these gains and losses shall be reported in “Gains or (–) losses on derecognition of investments in subsidiaries, joint ventures and associates, net”.




3.   STATEMENT OF COMPREHENSIVE INCOME (3)








57.


“Gains or (–) losses from hedge accounting of equity instruments at fair value through other comprehensive income” shall include the change in the accumulated hedge ineffectiveness in fair value hedges in which the hedged item is an equity instrument measured at fair value through other comprehensive income. The change in accumulated hedge ineffectiveness reported in this row shall be the difference between the changes in the variation of the fair value of the equity instrument reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]” and the changes in the variation of the fair value of the hedging derivative reported in “Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]”.












58.


“Hedge of net investments in foreign operations [effective portion]” shall include the change in the accumulated foreign currency translation reserve for the effective portion of both on-going and discontinued hedges of net investments in foreign operations.












59.


For hedges of net investment in foreign operations and cash flow hedges the respective amounts reported in “Transferred to profit or loss” shall include amounts transferred because the hedged flows have occurred and are no longer expected to occur.












60.


“Hedging instruments [not designated elements]” shall include changes in the accumulated changes in fair value of all of the following where they are not designated as a hedging component:






(a)


time value of options;










(b)


forward elements of forward contracts;










(c)


foreign exchange basis spread of financial instruments.
















61.


For options, the amounts reclassified to profit or loss and reported in “Transferred to profit or loss”’ shall include reclassifications due to options that hedge a transaction-related hedged item and options that hedge a time-period related hedge item.












62.


“Debt instruments at fair value through other comprehensive income” shall include gains or losses on debt instruments measured at fair value through other comprehensive income other than impairment gains or losses and foreign exchange gains and losses, that shall respectively be reported in “(Impairment or (–) reversal of impairment on financial assets not measured at fair value through profit or loss)” and in “Exchange differences [gain or (–) loss], net” in template 2. “Transferred to profit or loss” in particular shall include the transfer to profit or loss due to de-recognition or reclassification into the fair value through profit or loss measurement category.












63.


Where a financial asset is reclassified out of the amortised cost measurement category and into the fair value through other comprehensive income measurement category [IFRS 9.5.6.4], the gains or losses arising due to the reclassification shall be reported in “Debt instruments at fair value through other comprehensive income”.












64.


Where a financial asset is reclassified out of the fair value through other comprehensive income measurement category and into the fair value through profit or loss measurement category [IFRS 9.5.6.7] or into the amortised cost measurement category [IFRS 9.5.6.5], the reclassified cumulative gains and losses previously recognised in other comprehensive income shall be respectively reported in “Transferred to profit or loss” and in “Other reclassifications”, adjusting in the latter case the carrying amount of the financial asset.












65.


For all components of the other comprehensive income, “Other reclassifications” shall include transfers other than the reclassifications from the other comprehensive income to the profit or loss or to the initial carrying amount of hedged items in the case of cash flow hedges.












66.


Under IFRS “Income tax relating to items that will not be reclassified” and “Income tax relating to items that may be reclassified to profit or (–) loss” [IAS 1.91 (b), IG6] shall be reported as separate line items.




4.   BREAKDOWN OF FINANCIAL ASSETS BY INSTRUMENT AND BY COUNTERPARTY SECTOR (4)








67.


Financial assets shall be broken down by accounting portfolio and instrument and – where required – by counterparty. For debt instruments measured at fair value through other comprehensive income and at amortised cost, the gross carrying amount of assets and accumulated impairments shall be broken down by impairment stages.












68.


Derivatives reported as trading financial assets under GAAP based on BAD include instruments measured at fair value as well as instruments measured at cost-based methods or LOCOM.












69.


For the purposes of Annexes III and IV as well as this Annex, “accumulated negative changes in fair value due to credit risk” means, for non-performing exposures, accumulated changes in fair value due to credit risk where the accumulated net change is negative. The accumulated net change in fair value due to credit risk shall be calculated by adding all negative and positive changes in fair value due to credit risk that have occurred since recognition of the debt instrument. This amount shall only be reported if the addition of positive and negative changes in fair value due to credit risk results in a negative amount. The valuation of the debt instruments shall be performed on the level of single financial instruments. For each debt instrument, “Accumulated negative changes in fair value due to credit risk” shall be reported until the derecognition of the instrument.












70.


For the purposes of Annexes III and IV as well as this Annex, “accumulated impairment” means:






(a)


for debt instruments measured at amortised cost or at a cost-based method, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised, where appropriate for each of the impairment stages. Accumulated impairment reduces the carrying amount of the debt instrument through the use of an allowance account under IFRS and national GAAP based on BAD, or via direct reductions that do not constitute a derecognition event under national GAAP based on BAD;










(b)


for debt instruments measured at fair value through other comprehensive income under IFRS, accumulated impairment is the sum of expected credit losses and their variations recognised as a reduction of fair value on a given instrument since initial recognition;










(c)


for debt instruments at fair value through equity under national GAAP based on BAD subject to impairment, accumulated impairment is the cumulative amount of impairment losses, net of use and reversals that has been recognised. The reduction in the carrying amount is either made through use of an allowance account or via direct reductions that do not constitute a derecognition event.
















71.


Under IFRS, accumulated impairment shall include the allowance for expected credit losses for financial assets under each of the impairment stages specified by IFRS 9. Under national GAAP based on BAD, it shall include specific and general allowance for credit risk, as well as the general allowance for banking risk where it reduces the carrying amount of debt instruments. Accumulated impairment shall also include the credit risk-induced value adjustments on financial assets under LOCOM.












72.


“Accumulated partial write-offs” and “Accumulated total write-offs” shall include, respectively, the accumulated partial and total amount as at the reference date of principal and accrued past due interest and fees of any debt instrument that has been de-recognised to date using either of the methods described in paragraph 74 because the institution has no reasonable expectations of recovering the contractual cash flows. These amounts shall be reported until the total extinguishment of all the reporting institution’s rights by expiry of the statute-of-limitations period, forgiveness or other causes, or until recovery. Therefore where the written-off amounts are not recovered, they shall be reported while they are subject to enforcement activities.












73.


Where a debt instrument is eventually totally written-off as a consequence of successive partial write-offs, the cumulative amount written-off shall be reclassified from the “Accumulated partial write-offs” into the “Accumulated total write-offs” column.












74.


Write-offs shall constitute a de-recognition event and relate to a financial asset in its entirety or to a portion of it, including where the modification of an asset leads the institution to give up its right of collecting cash flows on a portion or the entirety of this asset as further explained in paragraph 72. Write-offs shall include amounts caused both by reductions of the carrying amount of financial assets recognised directly in profit or loss as well as reductions in the amounts of the allowance accounts for credit losses taken against the carrying amount of financial assets.












75.


The column “of which: Instruments with low credit risk” shall include instruments that are determined to have low credit risk at the reporting date and for which the institution assumes that the credit risk has not increased significantly since initial recognition in accordance with IFRS 9.5.5.10.












76.


Trade receivables within the meaning of IAS 1.54(h), contract assets and lease receivables for which the simplified approach of IFRS 9.5.5.15 for the estimation of loss allowances has been applied shall be reported within loans and advances in template 4.4.1. The corresponding loss allowance for those assets shall be reported in either “Accumulated impairment on assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)” or “Accumulated impairment on credit-impaired assets (Stage 3)”,depending on whether trade receivables, contract assets or lease receivables under the simplified approach are considered as credit-impaired assets.












77.


Purchased or originated financial assets that are credit-impaired at initial recognition shall be separately reported in 4.3.1 and 4.4.1. For these loans, the accumulated impairment shall only include the cumulative changes in lifetime expected credit losses since initial recognition [IFRS 9.5.5.13].












78.


In template 4.5 institutions shall report the carrying amount of “Loans and advances” and “Debt securities” that fall within the definition of “subordinated debt” in paragraph 100 of this Part.












79.


In template 4.8, information to be reported depends on whether Non-trading non-derivative financial assets measured at fair value to equity can be subject to impairment requirements in application of the national GAAP based on BAD. Where these financial assets are subject to impairment, institutions shall report information in this template that relates to the carrying amount, the gross carrying amount of unimpaired assets and impaired assets, accumulated impairment and accumulated write-offs. Where these financial assets are not subject to impairment, institutions shall report the accumulated negative changes in fair value due to credit risk for non-performing exposures.












80.


In template 4.9, financial assets measured under moderate LOCOM and their associated value adjustments shall be identified separately from other financial assets measured at a cost-based method and their associated impairment. Financial assets under a cost-based method, including financial assets under moderate LOCOM, shall be reported as unimpaired assets where they have no value adjustments or impairment associated with them, and as impaired assets in case they have value adjustments that qualify as impairment or impairment associated with them. Value adjustments that qualify as impairment shall be credit risk-induced value adjustments reflecting the deterioration of the creditworthiness of the counterparty. Financial assets under moderate LOCOM with market-risk induced value adjustments reflecting the impact of changes in the market conditions on the value of the asset shall not be considered as impaired. Accumulated credit-risk induced and market-risk induced value adjustments shall be reported separately.












81.


In template 4.10, assets measured at strict LOCOM as well as their associated value adjustments shall be reported separately from assets under other measurement methods. Financial assets under strict LOCOM and financial assets under other measurement methods shall be reported as impaired assets in case they have credit-risk induced value adjustments as defined in paragraph 80 or impairment associated with them. Financial assets under strict LOCOM with market risk induced value adjustments as defined in paragraph 80 shall not be considered as impaired. Accumulated credit-risk induced and market-risk induced value adjustments shall be reported separately.












82.


Under national GAAP based on BAD, the amount of general allowances for banking risk to be reported in the applicable templates shall only be the part that affects the carrying amount of debt instruments [BAD Article 37.2].




5.   BREAKDOWN OF NON-TRADING LOANS AND ADVANCES BY PRODUCT (5)








83.


Loans and advances other than those held for trading or trading assets shall be broken down by type of product and by counterparty sector for the carrying amount and by type of products only for the gross carrying amount.












84.


Balances receivable on demand classified as “Cash, cash balances at central banks and other demand deposits” shall also be reported in this template independently of how they are measured.












85.


Loans and advances shall be allocated to the following products:






(a)


“on demand (call) and short notice (current account)” shall include balances receivable on demand (call), at short notice (by close of business on the day following that on which the demand was made), current accounts and similar balances including loans that are overnight deposits for the borrower (loans to be repaid by close of business on the day following that in which it was granted), regardless of their legal form. It shall also include “overdrafts” that are debit balances on current account balances;










(b)


“Credit card debt” shall include credit granted either via delayed debit cards or via credit cards [ECB BSI Regulation];










(c)


“Trade receivables” shall include loans to other debtors granted on the basis of bills or other documents that give the right to receive the proceeds of transactions for the sale of goods or provision of services. This item shall include all factoring and similar transactions, like acceptances, outright purchase of trade receivables, forfaiting, discounting of invoice, bills of exchange, commercial papers and other claims where the reporting institution buys the trade receivables (both with and without recourse);










(d)


“Finance leases” shall include the carrying amount of finance lease receivables. Under IFRS “finance lease receivables” are as defined in IAS 17;










(e)


“Reverse repurchase loans” shall include finance granted in exchange for securities or gold bought under repurchase agreements or borrowed under securities lending agreements as defined in paragraphs 183 and 184 of this Part;










(f)


“Other term loans” shall include debit balances with contractually fixed maturities or terms that are not included in other items;










(g)


“Advances that are not loans” shall include advances that cannot be classified as “loans” according to the ECB BSI Regulation. This item shall include, among others, gross amounts receivable in respect of suspense items (such as funds that are awaiting investment, transfer, or settlement) and transit items (such as cheques and other forms of payment that have been sent for collection).
















86.


Loans and advances shall be classified on the basis of the collateral received as follows:






(a)


“Loans collateralized by immovable property” shall include loans and advances formally secured by residential or commercial immovable property collateral, independently of their loan/collateral ratio (commonly referred as “loan-to-value”) and the legal form of the collateral;










(b)


“Other collateralized loans” shall include loans and advances formally secured by collateral, independently of their loan/collateral ratio (commonly referred to as “loan-to-value”) and the legal form of the collateral, other than “Loans collateralised by immovable property”. This collateral shall include pledges of securities, cash, and other collateral independently from the legal form of the collateral.
















87.


Loans and advances shall be classified based on the collateral and irrespective of the purpose of the loan. The carrying amount of loans and advances secured by more than one type of collateral shall be classified and reported as collateralised by immovable property collateral where they are secured by immovable property collateral regardless of whether they are also secured by other types of collateral.












88.


Loans and advances shall be classified on the basis of its purpose as:






(a)


“Credit for consumption” shall include loans granted mainly for the personal consumption of goods and services [ECB BSI Regulation];










(b)


“Lending for house purchase” shall include credit extended to households for the purpose of investing in houses for own use and rental, including building and refurbishments [ECB BSI Regulation].
















89.


Loans shall be classified on the basis of how they can be recovered. “Project finance loans” shall include loans that meet the characteristics of specialised lending exposures as defined in Article 147(8) of CRR.




6.   BREAKDOWN OF NON-TRADING LOANS AND ADVANCES TO NON-FINANCIAL CORPORATIONS BY NACE CODES (6)








90.


Gross carrying amount of loans and advances to non-financial corporations other than those included in the held for trading or trading assets portfolios shall be classified by sector of economic activities using NACE Codes on the basis of the principal activity of the counterparty.












91.


The classification of the exposures incurred jointly by more than one obligor shall be done in accordance with paragraph 43 of Part 1 of this Annex.












92.


Reporting of NACE codes shall be done with the first level of disaggregation (by “section”). Institutions shall report loans and advances to non-financial corporations which engage in financial or insurance activities in “K – Financial and insurance activities”.












93.


Under IFRS, financial assets subject to impairment shall include (i) financial assets at amortised cost, and (ii) financial assets at fair value through other comprehensive income. Under national GAAP based on BAD, financial assets subject to impairment shall include financial assets measured at a cost-based method, including under LOCOM. Depending on the specifications in each national GAAP, they may include (i) financial assets measured at fair value through equity, and (ii) financial assets under other measurement methods.




7.   FINANCIAL ASSETS SUBJECT TO IMPAIRMENT THAT ARE PAST DUE (7)








94.


The carrying amount of debt instruments that are included in the accounting portfolios subject to impairment shall be reported in template 7.1 only if they are past due. Past-due instruments shall be allocated to the corresponding past-due buckets on the basis of their individual situation.












95.


Accounting portfolios subject to impairment shall be defined as in paragraph 93 of this Part.












96.


Financial assets shall qualify as past due where any amount of principal, interest or fee has not been paid at the date it was due. Past due exposures shall be reported for their entire carrying amount. The carrying amounts of such assets shall be reported by impairment stages or impairment status in accordance with the applicable accounting standards and broken down according to the number of days of the oldest past due amount unpaid at the reference date.




8.   BREAKDOWN OF FINANCIAL LIABILITIES (8)








97.


“Deposits” and the product breakdown shall be defined in the same way as in the ECB BSI Regulation and therefore, regulated savings deposits shall be classified in accordance with the ECB BSI Regulation and distributed according to the counterparty. In particular, non-transferable sight savings deposits, which although legally redeemable at demand are subject to significant penalties and restrictions and have features that are very close to overnight deposits, shall be classified as deposits redeemable at notice.












98.


“Debt securities issued” shall be disaggregated into the following type of products:






(a)


“Certificates of deposits” shall be securities that enable the holders to withdraw funds from an account;










(b)


“Asset backed securities” according to Article 4(1)(61) of CRR;










(c)


“Covered Bonds” according to Article 129(1) of CRR;










(d)


“Hybrid contracts” shall comprise contracts with embedded derivatives;










(e)


“Other debt securities issued” shall include debt securities not recorded in the previous lines and distinguishes convertible compound financial instruments and non-convertible instruments.
















99.


“Subordinated financial liabilities” issued shall be treated in the same way as other financial liabilities incurred. Subordinated liabilities issued in the form of securities shall be classified as “Debt securities issued”, whereas subordinated liabilities in the form of deposits are classified as “Deposits”.












100.


Template 8.2 shall include the carrying amount of “Deposits” and “Debt securities issued” that meet the definition of subordinated debt classified by accounting portfolios. “Subordinated debt” instruments provide a subsidiary claim on the issuing institution that can only be exercised after all claims with a higher status have been satisfied [ECB BSI Regulation].












101.


“Accumulated changes in fair value due to changes in own credit risk” shall include all the said accumulative changes in fair value, regardless of whether they are recognised in profit or loss or in the other comprehensive income.




9.   LOAN COMMITMENTS, FINANCIAL GUARANTEES AND OTHER COMMITMENTS (9)








102.


Off-balance sheet exposures shall include the off-balance sheet items listed in Annex I to CRR. In templates 9.1, 9.1.1 and 9.2 all off-balance sheet exposures as listed in Annex I to CRR shall be broken down in loan commitments, financial guarantees, and other commitments.












103.


Information on loan commitments, financial guarantees and other commitments given and received shall include both revocable and irrevocable commitments.












104.


Loan commitments, financial guarantees and other commitments given listed in Annex I to CRR may be instruments that are in the scope of IFRS 9 where they are measured at fair value through profit or loss, or where they are subject to the impairment requirements of IFRS 9, as well as instruments that are within the scope of IAS 37 or IFRS 4.












105.


Under IFRS, loan commitments, financial guarantees and other commitments given shall be reported in template 9.1.1 where any of the following conditions are met:






(a)


they are subject to impairment requirements of IFRS 9;










(b)


they are designated at fair value through profit or loss under IFRS 9;










(c)


they are within the scope of IAS 37 or IFRS 4.
















106.


Liabilities that shall be recognised as credit losses for the financial guarantees and commitments given referred to under points (a) and (c) in paragraph 105 of this Part of this Annex shall be reported as provisions independently of the measurement criteria applied.












107.


Institutions under IFRS shall report the nominal amount and provisions of instruments that are subject to the impairment requirements of IFRS 9 including those measured at initial cost less cumulative income recognised, broken down by impairment stages.












108.


Only the nominal amount of the commitment shall be reported in template 9.1.1 where a debt instrument includes both an on-balance sheet instrument and an off-balance sheet component. Where the reporting entity is unable to separately identify the expected credit losses on the on-balance sheet and off-balance components, the expected credit losses on the commitment shall be reported together with the accumulated impairment on the on-balance sheet component. Where the combined expected credit losses exceed the gross carrying amount of the debt instrument, the remaining balance of the expected credit losses shall be reported as a provision in the appropriate impairment stage in template 9.1.1 [IFRS 9.5.5.20 and IFRS 7.B8E].












109.


Where a financial guarantee or a commitment to provide a loan at a below-market rate is measured in accordance with IFRS 9.4.2.1(d) and its loss allowance determined in accordance with IFRS 9.5.5 it shall be reported in the appropriate impairment stage.












110.


Where loan commitments, financial guarantees and other commitments are measured at fair value in accordance with IFRS 9, institutions shall report in template 9.1.1 the nominal amount and accumulated negative changes in fair value due to credit risk of these financial guarantees and commitments in dedicated columns. “Accumulated negative changes in fair value due to credit risk” shall be reported applying the criteria of paragraph 69 of this Part.












111.


The nominal amount and provisions of other commitments or guarantees that are within the scope of IAS 37 or IFRS 4 shall be reported in dedicated columns.












112.


Institutions under national GAAP based on BAD shall report in template 9.1 the nominal amount of commitments and financial guarantees referred to in paragraphs 102 and 103, as well as the amount of provisions required to be held against these off-balance sheet exposures.












113.


“Loan commitments” shall be firm commitments to provide credit under pre-specified terms and conditions, except those that are derivatives because they can be settled net in cash or by delivering or issuing another financial instrument. The following items of Annex I to CRR shall be classified as “Loan commitments”:






(a)


“Forward deposits”;










(b)


“Undrawn credit facilities” which comprise agreements to “lend” or provide “acceptance facilities” under pre-specified terms and conditions.
















114.


“Financial guarantees” shall be contracts that require the issuer to make specified payments to reimburse the holder of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument, including guarantees provided for other financial guarantees. Under IFRS these contracts shall meet the definition of financial guarantee contracts in IFRS 9.2.1(e) and IFRS 4.A. The following items of Annex I to CRR shall be classified as “financial guarantees”:






(a)


“Guarantees having the character of credit substitute”;










(b)


“Credit derivatives” that meet the definition of financial guarantee;










(c)


“Irrevocable standby letters of credit having the character of credit substitutes”.
















115.


“Other commitments” shall include the following items of Annex I to CRR:






(a)


“Unpaid portion of partly-paid shares and securities”;










(b)


“Documentary credits issued or confirmed”;










(c)


“Trade finance off-balance sheet items”;










(d)


“Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions”;










(e)


“Warranties and indemnities” (including tender and performance bonds) and “guarantees not having the character of credit substitutes”;










(f)


“Shipping guarantees, customs and tax bonds”;










(g)


‘Note issuance facilities’ (NIFs) and “Revolving underwritings facilities” (RUFs);










(h)


“Undrawn credit facilities” which comprise agreements to “lend” or provide “acceptance facilities” where the terms and conditions are not pre-specified;










(i)


“Undrawn credit facilities” which comprise agreements to “purchase securities” or “provide guarantees”;










(j)


“Undrawn credit facilities for tender and performance guarantees”;










(k)


“Other off-balance sheet items” in Annex I to CRR.
















116.


Under IFRS, the following items are recognised in the balance sheet and, consequently, shall not be reported as off-balance sheet exposures:






(a)


“Credit derivatives” that do not meet the definition of financial guarantees are “derivatives” under IFRS 9;










(b)


“Acceptances” are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods. Consequently, they are classified as “trade receivables” on the balance sheet;










(c)


“Endorsements on bills” that do not meet the criteria for de-recognition under IFRS 9;










(d)


“Transactions with recourse” that do not meet the criteria for de-recognition under IFRS 9;










(e)


“Assets purchased under outright forward purchase agreements” are “derivatives” under IFRS 9;










(f)


“Asset sale and repurchase agreements as defined in paragraphs (3) and (5) of Article 12 of Directive 86/635/EEC”. In these contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified or on a date to be specified. Therefore, these contracts meet the definition of derivatives under IFRS 9-Appendix A.
















117.


The item “of which: non-performing” shall include the nominal amount of those loan commitments, financial guarantees and other commitments given that are considered as non-performing in accordance with paragraphs 213-239 of this Part.












118.


For financial guarantees, loan commitments and other commitments given, the “Nominal amount” shall be the amount that best represents the institution’s maximum exposure to credit risk without taking account of any collateral held or other credit enhancements. In particular, for financial guarantees given, the nominal amount shall be the maximum amount the entity could have to pay if the guarantee is called on. For loan commitments, the nominal amount shall be the undrawn amount that the institution has committed to lend. Nominal amounts shall be the exposure values before applying conversion factors and credit risk mitigation techniques.












119.


In template 9.2, for loan commitments received, the nominal amount shall be the total undrawn amount that the counterparty has committed to lend to the institution. For other commitments received the nominal amount shall be the total amount committed by the other party in the transaction. For financial guarantees received, the “maximum amount of the guarantee that can be considered” shall be the maximum amount the counterparty could have to pay if the guarantee is called on. Where a financial guarantee received has been issued by more than one guarantor, the guaranteed amount shall be reported only once in this template; the guaranteed amount shall be allocated to guarantor that is more relevant for the mitigation of credit risk.




10.   DERIVATIVES AND HEDGE ACCOUNTING (10 AND 11)








120.


For the purpose of templates 10 and 11, derivatives shall be considered either as hedging derivatives where they are used in a qualifying hedging relationship in accordance with IFRS or with the applicable national GAAP under BAD, or as held for trading in other cases.












121.


The carrying amount and the notional amount of the derivatives held for trading, including economic hedges, as well as the derivatives held for hedge accounting shall be reported broken down by type of underlying risk, type of market and type of product in templates 10 and 11. Institutions shall report the derivatives held for hedge accounting also broken down by type of hedge. Information on non-derivative hedging instruments shall be reported separately, and broken down by types of hedges.












122.


Under the relevant national GAAP based on BAD, all derivatives shall be reported in these templates irrespective of whether they are recognised on the balance sheet or not under the relevant national GAAP.












123.


The breakdown of the carrying amount, fair value and notional amount of trading and hedging derivatives by accounting portfolios and types of hedges shall be implemented taking into consideration the accounting portfolios and types of hedges that are applicable in IFRS or national GAAP under BAD, whichever framework applies to the reporting entity.












124.


Trading derivatives and hedging derivatives which, in accordance with national GAAP based on BAD, are measured at cost or LOCOM shall be separately identified.












125.


Template 11 shall include hedging instruments and hedged items irrespective of the accounting standard used to recognise a qualifying hedge relationship, including where this qualifying hedge relationship is in relation to a net position. Where an institution has elected to keep applying IAS 39 for hedge accounting [IFRS 9.7.2.21], the references and names for the types of hedges and accounting portfolios shall be read as the relevant references and names in IAS 39.9: “Financial assets measured at fair value through other comprehensive income” shall refer to “Available for sale assets”, and “Assets at amortised cost shall gather “Held to maturity” as well as ‘Loans and receivables”.












126.


Derivatives included in hybrid instruments which have been separated from the host contract shall be reported in templates 10 and 11 according to the nature of the derivative. The amount of the host contract is not included in these templates. However, where the hybrid instrument is measured at fair value through profit or loss, the contract shall be reported as a whole and the embedded derivatives are not reported in templates 10 and 11.












127.


Commitments considered as derivatives [IFRS 9.2.3(b)] and credit derivatives that do not meet the definition of a financial guarantee in paragraph 114 of this Part of this Annex shall be reported in template 10 and template 11 following the same breakdowns as the other derivative instruments, but not be reported in template 9.












128.


The carrying amount of non-derivative financial assets or non-derivative financial liabilities that are recognised as hedging instrument in application of IFRS or the relevant national GAAP under BAD shall be reported separately in template 11.3.




10.1.   Classification of derivatives by type of risk









129.


All derivatives shall be classified into one of the following risk categories:






(a)


interest rate: Interest rate derivatives shall be contracts related to an interest-bearing financial instrument whose cash flows are determined by referencing interest rates or another interest rate contract such as an option on a futures contract to purchase a Treasury bill. This category shall be restricted to those deals where all the legs are exposed to only one currency's interest rate. Thus it shall exclude contracts involving the exchange of one or more foreign currencies such as cross-currency swaps and currency options, and other contracts whose predominant risk characteristic is foreign exchange risk, which are to be reported as foreign exchange contracts. The only exception is where cross-currency swaps are used as part of a portfolio hedge of interest rate risk, where they shall be reported in the dedicated rows for these types of hedges. Interest rate contracts shall include forward rate agreements, single-currency interest rate swaps, interest rate futures, interest rate options (including caps, floors, collars and corridors), interest rate swaptions and interest rate warrants;










(b)


equity: Equity derivatives shall be contracts that have a return, or a portion of their return, linked to the price of a particular equity or to an index of equity prices;










(c)


foreign exchange and gold: These derivatives shall include contracts involving the exchange of currencies in the forward market and the exposure to gold. They therefore shall cover outright forwards, foreign exchange swaps, currency swaps (including cross-currency interest rate swaps), currency futures, currency options, currency swaptions and currency warrant. Foreign exchange derivatives shall include all deals involving exposure to more than one currency, whether in exchange rates or in interest rates except where cross-currency swaps are used as part of a portfolio hedge of interest rate risk. Gold contracts shall include all deals involving exposure to that commodity;










(d)


credit: Credit derivatives shall be contracts in which the payout is linked primarily to some measure of the creditworthiness of a particular reference credit and that do not meet the definition of financial guarantees [IFRS 9]. The contracts shall specify an exchange of payments in which at least one of the two legs is determined by the performance of the reference credit. Payouts can be triggered by a number of events, including a default, a rating downgrade or a stipulated change in the credit spread of the reference asset. Credit derivatives that meet the definition of a financial guarantee in paragraph 114 of this Part of this Annex shall be reported only in template 9;










(e)


commodity: These derivatives shall be contracts that have a return, or a portion of their return, linked to the price of, or to a price index of, a commodity such as a precious metal (other than gold), petroleum, lumber or agricultural products










(f)


other: These derivatives shall be any other derivative contracts, which do not involve an exposure to foreign exchange, interest rate, equity, commodity or credit risk such as climatic derivatives or insurance derivatives.
















130.


Where a derivative is influenced by more than one type of underlying risk, the instrument shall be allocated to the most sensitive type of risk. For multi-exposure derivatives, in cases of uncertainty, the deals shall be allocated according to the following order of precedence:






(a)


commodities: All derivatives transactions involving a commodity or commodity index exposure, whether or not they involve a joint exposure in commodities and any other risk category which may include foreign exchange, interest rate or equity, shall be reported in this category;










(b)


equities: With the exception of contracts with a joint exposure to commodities and equities, which are to be reported as commodities, all derivatives transactions with a link to the performance of equities or equity indices shall be reported in the equity category. Equity deals with exposure to foreign exchange or interest rates shall be included in this category;










(c)


foreign exchange and gold: This category shall include all derivatives transactions (with the exception of those already reported in the commodity or equity categories) with exposure to more than one currency, be it pertaining either to interest-bearing financial instruments or exchange rates except where cross-currency swaps are used as part of a portfolio hedge of interest rate risk.








10.2.   Amounts to be reported for derivatives









131.


Under IFRS, the “carrying amount” for all derivatives (hedging or trading) shall be the fair value. Derivatives with a positive fair value (above zero) shall be “financial assets” and derivatives with a negative fair value (below zero) shall be “financial liabilities”. The “carrying amount” shall be reported separately for derivatives with a positive fair value (“financial assets”) and for those with a negative fair value (“financial liabilities”). At the date of initial recognition, a derivative shall be classified as “financial asset” or “financial liability” according to its initial fair value. After initial recognition, as the fair value of a derivative increases or decreases, the terms of the exchange may become either favourable to the institution (and the derivative is classified as “financial asset”) or unfavourable (and the derivative is classified as “financial liability”). The carrying amount of hedging derivatives shall be their entire fair value, including where applicable the components of this fair value that are not designated as hedging instruments.












132.


In addition to carrying amounts as defined in paragraph 27 of Part 1 of this Annex fair values shall be reported by reporting institutions under national GAAP based on BAD for all derivative instruments, whether required to be booked on-balance sheet or off-balance sheet by the national GAAP based on BAD.












133.


The “Notional amount” shall be the gross nominal of all deals concluded and not yet settled at the reference date, regardless of whether these deals lead to derivative exposures being booked on-balance sheet. In particular, the following shall be taken into account to determine the notional amount:






(a)


for contracts with variable nominal or notional principal amounts, the basis for reporting shall be the nominal or notional principal amounts at the reference date;










(b)


the notional amount value to be reported for a derivative contract with a multiplier component shall be the contract effective notional amount or par value;










(c)


swaps: The notional amount of a swap shall be the underlying principal amount upon which the exchange of interest, foreign exchange or other income or expense is based;










(d)


equity and commodity-linked contracts: The notional amount to be reported for an equity or commodity contract shall be the quantity of the commodity or equity product contracted for purchase or sale multiplied by the contract price of a unit. The notional amount to be reported for commodity contracts with multiple exchanges of principal shall be the contractual amount multiplied by the number of remaining exchanges of principal in the contract;










(e)


credit derivatives: The contract amount to be reported for credit derivatives shall be the nominal value of the relevant reference credit;










(f)


digital options have a predefined payoff which can be either a monetary amount or a number of contracts of an underlying. The notional amount for digital options shall be defined as either the predefined monetary amount or the fair value of the underlying at the reference date.
















134.


The column “Notional amount” of derivatives shall include, for each line item, the sum of the notional amounts of all contracts in which the institution is counterparty, irrespective of whether the derivatives are considered assets or liabilities on the face of the balance sheet or are not booked on-balance sheet. All notional amounts shall be reported regardless whether the fair value of derivatives is positive, negative or equal to zero. Netting among the notional amounts shall not be allowed.












135.


The “Notional amount” shall be reported by “total” and by “of which: sold” for the line items: “OTC options”, “Organised market options”, “Credit”, “Commodity” and “Other”. The item “of which sold” shall include the notional amounts (strike price) of the contracts in which the counterparties (option holders) of the institution (option writer) have the right to exercise the option and for the items related to credit risk derivatives, the notional amounts of the contracts in which the institution (protection seller) has sold (gives) protection to their counterparties (protection buyers).












136.


The allocation of a transaction as “OTC” or “Organized market” shall be based on the nature of the market where the transaction takes place and not on whether there is a mandatory clearing obligation for that transaction. An “Organised market” is a regulated market in the meaning of Article 4(92) of CRR. Therefore, where a reporting entity enters into a derivative contract in an OTC market where central clearing is compulsory, it shall classify that derivative as “OTC” and not as “Organised market”.




10.3.   Derivatives classified as “economic hedges”
                                    









137.


Derivatives that are held for hedging purposes but which do not meet the criteria to be effective hedging instruments in accordance with IFRS 9, with IAS 39 where IAS 39 is applied for hedge accounting purposes or with the accounting framework under national GAAP based on BAD shall be reported in template 10 as “economic hedges”. This shall apply also to all of the following cases:






(a)


derivatives hedging unquoted equity instruments for which cost may be an appropriate estimate of fair value;










(b)


credit derivatives measured at fair value through profit or loss used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss at, or subsequent to, initial recognition, or while it is unrecognised in accordance with IFRS 9.6.7.;










(c)


derivatives that are classified as “held for trading” in accordance with IFRS 9 Appendix A or trading assets in accordance with the national GAAP based on BAD but are not part of the trading book as defined in Article 4(1)(86) of CRR.
















138.


“Economic hedges” shall not include derivatives for proprietary trading.












139.


Derivatives that meet the definition of “economic hedges” shall be reported separately for each type of risk in template 10.












140.


Credit derivatives used to manage the credit risk of all, or part of, a financial instrument that is designated as measured at fair value through profit or loss at, or subsequent to, initial recognition, or while it is unrecognised in accordance with IFRS 9.6.7 shall be reported in a dedicated row in template 10 within credit risk. Other economic hedges of credit risk for which the reporting entity does not apply IFRS 9.6.7 shall be reported separately.




10.4.   Breakdown of derivatives by counterparty sector









141.


The carrying amount and the total notional amount of derivatives held for trading, and also of derivatives held for hedge accounting, which are traded in the OTC market, shall be reported by counterparty using the following categories:






(a)


“credit institutions”;










(b)


“other financial corporations”;










(c)


“rest” comprising all other counterparties.
















142.


All OTC derivatives, without regarding the type of risk to which they are related, shall be broken down by these counterparties.




10.5.   Hedge accounting under national GAAP (11.2)









143.


Where national GAAP under BAD require the allocation of hedging derivatives across categories of hedges, the hedging derivatives shall be separately reported for each of the applicable categories:“fair-value hedges”, “cash-flow hedges”, “cost-price hedges”, “hedge in net investments in a foreign operation”, “portfolio fair value hedges of interest rate risk” and “portfolio cash flow hedges of interest rate risk”.












144.


Where applicable in accordance with national GAAP based on BAD, “Cost price hedges” shall refer to a hedging category in which the hedging derivative is generally measured at cost.




10.6.   Amount to be reported for non-derivative hedging instruments (11.3 and 11.3.1)









145.


For non-derivative hedging instruments the amount to be reported shall be their carrying amount according to the applicable measurement rules for the accounting portfolios to which they belong in IFRS or in GAAP based on BAD. No “notional amount” shall be reported for non-derivative hedging instruments.




10.7.   Hedged items in fair value hedges (11.4)









146.


The carrying amount of hedged items in a fair value hedge recognised on the statement of financial position shall be broken down by accounting portfolio and type of hedged risk for hedged financial assets and hedged financial liabilities. Where a financial instrument is hedged for more than one risk, it shall be reported in the type of risk in which the hedging instrument shall be reported in accordance with paragraph 129.












147.


“Micro-hedges” shall be hedges other than portfolio hedge of interest rate risk in accordance with IAS 39.89A. Micro-hedges include hedges of net positions in accordance with IFRS 9.6.6.












148.


“Hedge adjustments on micro-hedges” shall include all hedge adjustments for all the micro-hedges as defined in paragraph 147.












149.


“Hedge adjustments included in the carrying amount of assets/liabilities” shall be the accumulated amount of the gains and losses on the hedged items that have adjusted the carrying amount of those items and been recognised in profit or loss. Hedge adjustments for the hedged items that are equities measured at fair value through other comprehensive income shall be reported in template 1.3. Hedge adjustments for unrecognised firm commitments or a component thereof shall not be reported.












150.


“Remaining adjustments for discontinued micro-hedges including hedges of net positions” shall include those hedge adjustments which, following the discontinuation of the hedge relationship and the end of the adjustment of hedged items for hedging gains and losses, remain to be amortised to the profit or loss via a recalculated effective interest rate for hedged items measured at amortised cost, or to the amount that represents the previously recognised cumulative hedging gain or loss for hedged assets measured at fair value through other comprehensive income.












151.


Where a group of financial assets or financial liabilities, including a group of financial assets or financial liabilities that constitute a net position, is eligible as a hedged item, financial assets and financial liabilities constituting this group shall be reported at their carrying amount on a gross basis, before netting between instruments within the group, in “Assets or liabilities included in hedge of a net position (before netting)”.












152.


“Hedged items in portfolio hedge of interest rate risk” shall include financial assets and financial liabilities included in a fair value hedge of the interest rate exposure of a portfolio of financial assets or financial liabilities. These financial instruments shall be reported at their carrying amount on a gross basis, before netting between instruments within the portfolio.




11.   MOVEMENTS IN ALLOWANCES AND PROVISIONS FOR CREDIT LOSSES (12)
11.1.   Movements in allowances for credit losses and impairment of equity instruments under national GAAP based on BAD (12.0)









153.


Template 12.0 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured under cost-based methods, as well as for financial assets under other measurement methods or measured at fair value through equity if the national GAAP under BAD require those assets to be subject to impairment. Value adjustments on assets measured at the lower of cost or market shall not be reported in template 12.0.












154.


“Increases due to amounts set aside for estimated loan losses during the period” shall be reported where, for the main category of assets or the counterparty, the estimation of the impairment for the period results in the recognition of net expenses; that is, for the given category or counterparty, the increases in the impairment for the period exceed the decreases. “Decreases due to amounts reversed for estimated loan losses during the period” shall be reported where, for the main category of assets or counterparty, the estimation of the impairment for the period result in the recognition of net income; that is, for the given category or counterparty, the decreases in the impairment for the period exceed the increases.












155.


Changes in the allowance amounts due to repayment and disposals of financial assets shall be reported in “Other adjustments”. Write-offs shall be reported in accordance with paragraphs 72 to 74.




11.2.   Movements in allowances and provisions for credit losses under IFRS (12.1)









156.


Template 12.1 contains a reconciliation of the opening and closing balances of the allowance account for financial assets measured at amortised cost and at fair value through other comprehensive income broken down by impairment stages, by instrument and by counterparty.












157.


The provisions for off-balance sheet exposures that are subject to the impairment requirements of IFRS 9 shall be reported by impairment stages. Impairment for loan commitments shall be reported as provisions only where they are not considered together with the impairment of on-balance sheet assets in accordance with IFRS 9.7.B8E and paragraph 108 of this part. Movements in provisions for commitments and financial guarantees measured under IAS 37 and financial guarantees treated as insurance contracts under IFRS 4 shall not be reported in this template but in template 43. Changes in the fair value due to credit risk of commitments and financial guarantees measured at fair value through profit or loss in accordance with IFRS 9 shall not be reported in this template but in item “Gains or (–) losses on financial assets and liabilities designated at fair value through profit or loss, net” in accordance with paragraph 50 if this Part.












158.


The items “of which: collectively measured allowances” and “of which: individually measured allowances” shall include the movements in the cumulative amount of impairment related to financial assets which have been respectively measured on a collective or individual basis.












159.


“Increases due to origination and acquisition” shall include the amount of increases in expected losses accounted for on the initial recognition of financial assets originated or acquired. This increase of the allowance shall be reported at the first reporting reference date following the origination or acquisition of those financial assets. Increases or decreases in the expected losses on those financial assets after their initial recognition shall be reported in other columns, as applicable. Originated or acquired assets shall include assets resulting from the drawdown of off-balance sheet commitments given.












160.


“Decreases due to derecognition” shall include the amount of changes in expected losses due to financial assets de-recognised totally in the reporting period for reasons other than write-offs, which include transfers to third parties or the expiry of the contractual rights due to full repayment, disposal of those financial assets or their transfer in another accounting portfolio. The change in allowance shall be recognised in this column at the first reporting reference date following the repayment, disposal or transfer. For off-balance sheet exposures this item shall also include the decreases in the impairment due to the off-balance sheet item becoming an on-balance sheet asset.












161.


“Changes due to change in credit risk (net)” shall include the net amount of changes in expected losses at the end of the reporting period due to an increase or decrease in credit risk since initial recognition irrespectively of whether they led to a transfer of the financial asset to another stage. The impact in the allowance due to the increase or decrease of the amount of financial assets as consequence of the interest income accrued and paid shall be reported in this column. This item shall also include the impact of the passing of time on the expected losses in accordance with IFRS 9.5.4.1(a) and (b). The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall also be reported in this column. Changes in expected losses due to partial repayment of exposures via instalments shall be reported in this column with the exception of the last instalment, which shall be reported in the column “Decreases due to derecognition”.












162.


All changes in expected credit losses related to revolving exposures shall be reported in “Changes due to change in credit risk (net)”, except for those changes related to write-offs and updates in the institution's methodology for estimation of credit losses. Revolving exposures shall be those for which customers' outstanding balances are permitted to fluctuate based on their decisions to borrow and repay up to a limit established by the institution.












163.


“Changes due to update in the institution's methodology for estimation (net)” shall include changes due to updates in the institution’s methodology for estimation of expected losses due to changes in the existing models or establishment of new models used to estimate impairment. Methodological updates shall also encompass the impact of the adoption of new standards. Changes in methodology that trigger an asset to change impairment stage shall be considered for a model change in its entirety. The changes in estimates due to updates or review of risk parameters as well as changes in forward-looking economic data shall not be reported in this column.












164.


The reporting of the changes in the expected losses related to modified assets [IFRS 9.5.4.3 and Appendix A] shall depend on the feature of the modification in accordance with the following:






(a)


where the modification results in the partial or total derecognition of an asset due to a write-off as defined in paragraph 74, the impact on expected losses due to this derecognition shall be reported in “Decrease in allowance account due to write-offs”, and any other impact from modification on expected credit losses in other appropriate columns;










(b)


where the modification results in the complete derecognition of an asset for reasons other than a write-off as defined in paragraph 74 and its substitution by a new asset, the impact of modification on expected credit losses shall be reported in “Changes due to derecognition” for the changes due to the asset derecognised, and in “Increases due to origination and acquisition” for the changes due to the newly recognised modified asset. Derecognition for reasons other than write-offs shall include derecognition where the terms of the modified assets have been subject to substantial changes;










(c)


where the modification does not result in derecognition of all or part of the modified asset, its impact on expected losses shall be reported in “Changes due to modifications without derecognition”.
















165.


Write-offs shall be reported in accordance with paragraphs 72 to 74 of this Part of this Annex and in accordance with the following:






(a)


where the debt instrument is partially or totally de-recognised because there is no reasonable expectation of recovery, the decrease in the loss allowance reported due to the amounts written off shall be reported in: ‘Decrease in allowance account due to write-offs;










(b)


“Amounts written-off directly to the statement of profit or loss” shall be the amounts of financial assets written-off during the reporting period that exceed any allowance account of the respective financial assets at the derecognition date. They shall include all amounts written-off during the reporting period and not only those which are still subject to enforcement activity.
















166.


“Other adjustments” shall include any amount not reported in the previous columns, including among others the adjustments on expected losses due to foreign exchange differences where it is consistent with the reporting of the impact of foreign exchange in template 2.




11.3.   Transfers between impairment stages (gross basis presentation) (12.2)









167.


For financial assets the gross carrying amount and for off-balance exposures that are subject to the impairment requirements of IFRS 9 the nominal amount that has been transferred between impairment stages during the reporting period shall be reported in template 12.2.












168.


Only the gross carrying amount or the nominal amount of those financial assets or off-balance exposures which are in a different impairment stage at the reporting reference date than they were at the beginning of the financial year or their initial recognition shall be reported. For on-balance exposures for which the impairment reported in template 12.1 includes an off-balance sheet component [IFRS 9.5.5.20 and IFRS 7.B8E], the change in stage of the on-balance sheet and off-balance sheet component shall be considered.












169.


For the reporting of the transfers that have taken place during the financial year, financial assets or off-balance exposures that have changed multiple times the impairment stage since the beginning of the financial year or their initial recognition shall be reported as having been transferred from their impairment stage at the opening of the financial year or initial recognition to the impairment stage in which they are included at the reporting reference date.












170.


The gross carrying amount or the nominal amount to be reported in template 12.2 shall be the gross carrying amount or the nominal value at the reporting date, regardless of whether this amount was higher or lower at the date of the transfer.




12.   COLLATERAL AND GUARANTEES RECEIVED (13)
12.1.   Breakdown of collateral and guarantees by loans and advances other than held for trading (13.1)









171.


The collateral and guarantees backing the loans and advances, independently of their legal form, shall be reported by type of pledges: loans collateralised by immovable property and other collateralised loans, and by financial guarantees received. The loans and advances shall be broken down by counterparties and purpose.












172.


In template 13.1, the “maximum amount of the collateral or guarantee that can be considered” shall be reported. The sum of the amounts of the financial guarantee and/or collateral shown in the related columns of template 13.1 shall not exceed the carrying amount of the related loan.












173.


For reporting loans and advances according to the type of pledge the following definitions shall be used:






(a)


within “Loans collateralised by immovable property”, “Residential” shall include loans secured by residential immovable property and “Commercial” loans secured by pledges of immovable property other than residential including offices and commercial premises and other types of commercial immovable property. The determination of whether immovable property collateral shall be residential or commercial shall be made in accordance with the CRR;










(b)


within “Other collateralised loans”, “Cash [Debt instruments issued]” shall include (a) deposits in the reporting institution that have been pledged as collateral for a loan and (b) debt securities issued by the reporting institution which have been pledged as collateral for a loan. “Rest” shall include pledges of other securities issued by any third parties or pledges of other assets;










(c)


“Financial guarantees received” shall include contracts that in accordance with paragraph 114 of this Part of this Annex require the issuer to make specified payments to reimburse the institution of a loss it incurs, because a specified debtor fails to make payment where due in accordance with the original or modified terms of a debt instrument.
















174.


For loans and advances that have simultaneously more than one type of collateral or guarantee, the amount of the “Maximum collateral/guarantee that can be considered” shall be allocated according to its quality starting from the one with the best quality. For loans collateralised by immovable property, immovable property collateral shall always be reported first, irrespective of its quality compared to other collateral. Where the “Maximum collateral/guarantee that can be considered” exceeds the value of immovable property collateral, its remaining value shall be allocated to other collateral types and guarantees according to its quality starting from the one with best quality.




12.2.   Collateral obtained by taking possession during the period [held at the reporting date] (13.2)









175.


This template shall include the carrying amount of the collateral that has been obtained between the beginning and the end of the reference period and that remains recognised in the balance sheet at the reference date.




12.3.   Collateral obtained by taking possession [tangible assets] accumulated (13.3)









176.


“Foreclosure [tangible assets]” shall be the cumulative carrying amount of tangible assets obtained by taking possession of collateral that remains recognised in the balance sheet at the reference date excluding those classified as “Property, plant and equipment”.




13.   FAIR VALUE HIERARCHY: FINANCIAL INSTRUMENTS AT FAIR VALUE (14)








177.


Institutions shall report the value of financial instruments measured at fair value according to the hierarchy provided by IFRS 13.72. Where national GAAP under BAD also require the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template.












178.


“Change in fair value for the period” shall include gains or losses from re-measurements in accordance with IFRS 9, IFRS 13 or national GAAP where applicable, in the period of the instruments that continue to exist at the reporting date. These gains and losses shall be reported as for inclusion in the statement of profit or loss, or where applicable, in the statement of comprehensive income; thus, the amounts reported are before taxes.












179.


“Accumulated change in fair value before taxes” shall include the amount of gains or losses from re-measurements of the instruments accumulated from the initial recognition to the reference date.




14.   DERECOGNITION AND FINANCIAL LIABILITIES ASSOCIATED WITH TRANSFERRED FINANCIAL ASSETS (15)








180.


Template 15 shall include information on transferred financial assets of which part or all do not qualify for de-recognition, and financial assets entirely derecognised for which the institution retains servicing rights.












181.


The associated liabilities shall be reported according to the portfolio in which the related transferred financial assets were included in the assets side and not according to the portfolio in which they were included in the liability side.












182.


The column “Amounts derecognised for capital purposes” shall include the carrying amount of the financial assets recognised for accounting purposes but de-recognised for prudential purposes because the institution is treating them as securitisation positions for capital purposes in accordance with Articles 109, 243 and 244 of CRR.












183.


“Repurchase agreements” (“repos”) shall be transactions in which the institution receives cash in exchange for financial assets sold at a given price under a commitment to repurchase the same (or identical) assets at a fixed price on a specified future date. Transactions involving the temporary transfer of gold against cash collateral shall also be considered “Repurchase agreements” (“repos”). Amounts received by the institution in exchange for financial assets transferred to a third party (“temporary acquirer”) shall be classified under “repurchase agreements” where there is a commitment to reverse the operation and not merely an option to do so. Repurchase agreements shall also include repo-type operations which may include:






(a)


Amounts received in exchange for securities temporarily transferred to a third party in the form of securities lending against cash collateral;










(b)


Amounts received in exchange for securities temporarily transferred to a third party in the form of sale/buy-back agreement.
















184.


“Repurchase agreements” (“repos”) and “reverse repurchase loans” (“reverse repos”) shall involve cash received or loaned out by the institution.












185.


In a securitisation transaction, where the transferred financial assets are derecognized, institutions shall declare the gains (losses) generated by the item within the income statement corresponding to the “accounting portfolios” in which the financial assets were included prior to their de-recognition.




15.   BREAKDOWN OF SELECTED STATEMENT OF PROFIT OR LOSS ITEMS (16)








186.


For selected items of the income statement further breakdowns of gains (or income) and losses (or expenses) shall be reported.




15.1.   Interest income and expenses by instrument and counterparty sector (16.1)









187.


Interest income shall be broken down in accordance with both of the following:






(a)


interest income on financial and other assets;










(b)


interest income on financial liabilities with negative effective interest rate.
















188.


Interest expenses shall be broken down in accordance with both of the following:






(a)


interest expenses on financial and other liabilities;










(b)


interest expenses on financial assets with negative effective interest rate.
















189.


Interest income on financial assets and on financial liabilities with a negative effective interest rate shall include interest income on derivatives held for trading, debt securities, and loans and advances, as well as on deposits, debt securities issued and other financial liabilities with a negative effective interest rate.












190.


Interest expenses on financial liabilities and on financial assets with a negative effective interest rate shall include interest expenses on derivatives held for trading, deposits, debt securities issued and other financial liabilities, as well as on debt securities and loans and advances with a negative effective interest rate.












191.


For the purpose of template 16.1, short positions shall be considered within other financial liabilities. All instruments in the various portfolios shall be taken into account except those included in the items “Derivatives - Hedge accounting” not used to hedge interest rate risk.












192.


“Derivatives - Hedge accounting, interest rate risk” shall include the interest income and expenses on hedging instruments where the hedged items generate interest.












193.


Where the clean price is used, interest on derivatives held for trading shall include the amounts related to those derivatives held for trading which qualify as “economic hedges” that are included as interest income or expenses to correct the income and expense of the hedged financial instruments from an economic but not accounting point of view. In such case interest income on economic hedge derivatives shall be reported separately within interest income from trading derivatives. Time-apportioned fees or balancing payments in relation to credit derivatives measured at fair value and used to manage the credit risk of part or all of a financial instrument that is designated at fair value at that occasion shall also be reported within interest on derivatives held for trading.












194.


Under IFRS, “of which: interest-income on impaired financial assets” means interest income on credit-impaired financial assets, including purchased or originated credit-impaired financial assets. Under national GAAP under BAD, it shall include interest income on assets impaired with a specific or general impairment allowance for credit risk.




15.2.   Gains or losses on de-recognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (16.2)









195.


Gains and losses on de-recognition of financial assets and financial liabilities not measured at fair value through profit or loss shall be broken down by type of financial instrument and by accounting portfolio. For each item, the net realised gain or loss stemming from the derecognised transaction shall be reported. The net amount represents the difference between realised gains and realised losses.












196.


Template 16.2 shall apply under IFRS to financial assets and liabilities at amortised cost, and debt instruments measured at fair value through other comprehensive income. Under national GAAP based on BAD, template 16.2 shall apply to financial assets measured at cost-based method, at fair value through equity, and according to other measurement methods such as the lower of cost or market. Gains and losses of financial instruments classified as trading under the relevant national GAAP based on BAD shall not be reported in this template regardless of the valuation rules applicable for these instruments.




15.3.   Gains or losses on financial assets and liabilities held for trading by instrument (16.3)









197.


Gains and losses on financial assets and liabilities held for trading shall be broken down by type of instrument; each item of the breakdown shall be the net realised and unrealised amount (gains minus losses) of the financial instrument.












198.


Gains and losses from foreign currency trading on the spot market, excluding exchange of foreign notes and coins, shall be included as trading gains and losses. Gains and losses from precious metal trading or de-recognition and re-measurement shall not be included in trading gains and losses but in “Other operating income” or “Other operating expense” in accordance with paragraph 316 of this Part.












199.


The item “of which: economic hedges with use of the fair value option” shall include only gains and losses on credit derivatives measured at fair value through profit or loss and used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion in accordance with IFRS 9.6.7. Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the fair value through profit or loss accounting portfolio or into the held for trading portfolio [IFRS 9.5.6.2] shall be reported in “of which: gains and losses due to the reclassification of assets at amortised cost”.




15.4.   Gains or losses on financial assets and liabilities held for trading by risk (16.4)









200.


Gains and losses on financial assets and financial liabilities held for trading shall also be broken down by type of risk; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the underlying risk (interest rate, equity, foreign exchange, credit, commodity and other) associated to the exposure, including related derivatives. Gains and losses from exchange differences shall be included in the item in which the rest of gains and losses arising from the converted instrument are included. Gains and losses on financial assets and financial liabilities other than derivatives shall be included in the risk categories as follows:






(a)


interest rate: including trading of loans and advances, deposits and debt securities (held or issued);










(b)


equity: including trading of shares, quotas of UCITS and other equity instruments;










(c)


foreign exchange trading: including exclusively trading on foreign exchanges;










(d)


credit risk: including trading of credit link notes;










(e)


commodities: this item shall include only derivatives because gains and losses on commodities held with trading intent shall be reported under “Other operating income” or “Other operating expense” in accordance with paragraph 316 of this Part;










(f)


other: including trading of financial instruments which cannot be classified in other breakdowns.








15.5.   Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument (16.4.1)









201.


Gains and losses on non-trading financial assets mandatorily at fair value through profit or loss shall be broken down by type of instrument; each item of the breakdown is the net realised and unrealised amount (gains minus losses) of the financial instrument.












202.


Gains or losses due to the reclassification of financial assets out of the amortised cost accounting portfolio and into the non-trading financial assets mandatorily at fair value through profit or loss accounting portfolio [IFRS 9.5.6.2] shall be reported in “of which: gains and losses due to the reclassification of assets at amortised cost”.




15.6.   Gains or losses on financial assets and liabilities designated at fair value to profit or loss by instrument (16.5)









203.


Gains and losses on financial assets and liabilities designated at fair value through profit or loss shall be broken down by type of instrument. Institutions shall report the net realised and unrealised gains or losses and the amount of change in fair value of financial liabilities in the period due to changes in the credit risk (own credit risk of the borrower or issuer) where own credit risk is not reported within other comprehensive income.












204.


Where a credit derivative measured at fair value is used to manage the credit risk of all or part of a financial instrument that is designated at fair value through profit or loss at that occasion, the gains or losses of the financial instrument upon that designation shall be reported in “of which: gains or (–) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net”. Subsequent fair value gains or losses on these financial instruments shall be reported in “of which: gains or (–) losses after the designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net”.




15.7.   Gains or losses from hedge accounting (16.6)









205.


All gains and losses from hedge accounting, except interest income or expense where the clean price is used, shall be broken down by type of hedge accounting: fair value hedge, cash flow hedge and hedge of net investments in foreign operations. Gains and losses related to fair value hedge shall be broken down between the hedging instrument and the hedged item. Gains and losses on hedging instruments shall not include gains and losses related to elements of the hedging instruments that are not designated as hedging instruments in accordance with IFRS 9.6.2.4. These not designated hedging instruments shall be reported in accordance with paragraph 60 of this Part. Gains and losses from hedge accounting shall also include gains and losses on hedges of a group of items with offsetting risk positions (hedges of a net position).












206.


“Fair value changes of the hedged item attributable to the hedged risk” shall also include gains and losses on hedged items where the items are debt instruments measured at fair value through other comprehensive income in accordance with IFRS 9.4.1.2A [IFRS 9.6.5.8].












207.


Under national GAAP based on BAD, the breakdown by type of hedges as provided for in this template shall be reported to the extent the breakdown is compatible with the applicable accounting requirements.




15.8.   Impairment on non-financial assets (16.7)









208.


“Additions” shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period results in recognition of net expenses. “Reversals” shall be reported where, for the accounting portfolio or main category of assets, the estimation of the impairment for the period result in the recognition of net income.




16.   RECONCILIATION BETWEEN ACCOUNTING AND CRR SCOPE OF CONSOLIDATION (17)








209.


“Accounting scope of consolidation” shall include the carrying amount of assets, liabilities and equity as well as the nominal amounts of the off-balance sheet exposures prepared using the accounting scope of consolidation; that is, including in the consolidation subsidiaries that are insurance undertakings and non-financial corporations. Institutions shall account for the subsidiaries, joint ventures and associates using the same method as in their financial statements.












210.


In this template, the item “Investments in subsidiaries, joint ventures and associates” shall not include subsidiaries as with the accounting scope of consolidation all subsidiaries are fully consolidated.












211.


“Assets under reinsurance and insurance contracts” shall include assets under reinsurance ceded as well as, if any, assets related to insurance and reinsurance contracts issued.












212.


“Liabilities under insurance and reinsurance contracts” shall include liabilities under insurance and reinsurance contracts issued.




17.   NON-PERFORMING EXPOSURES (18)








213.


For the purpose of template 18, non-performing exposures shall be those that satisfy any of the following criteria:






(a)


material exposures which are more than 90 days past due;










(b)


the debtor is assessed as unlikely to pay its credit obligations in full without realisation of collateral, regardless of the existence of any past due amount or of the number of days past due.
















214.


That categorisation as non-performing exposures shall apply notwithstanding the classification of an exposure as defaulted for regulatory purposes in accordance with Article 178 of CRR or as impaired for accounting purposes in accordance with the applicable accounting framework.












215.


Exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR and exposures that have been found impaired in accordance with the applicable accounting framework shall always be considered as non-performing exposures. Under IFRS, for the purpose of template 18, impaired exposures shall be those that have been found credit-impaired (Stage 3), including purchased or originated credit-impaired assets. Exposures included in impairment stages other than Stage 3 shall be considered as non-performing where they meet the criteria to be considered as non-performing.












216.


Exposures shall be categorised for their entire amount and without taking into account the existence of any collateral. Materiality shall be assessed in accordance with Article 178 of CRR.












217.


For the purpose of template 18, “exposures” shall include all debt instruments (debt securities and loans and advances which shall include also cash balances at central banks and other demand deposits) and off-balance sheet exposures, except those held for trading exposures.












218.


Debt instruments shall be included in the following accounting portfolios: (a) debt instruments at cost or amortised cost, (b) debt instruments at fair value through other comprehensive income or through equity subject to impairment and (c) debt instruments at strict LOCOM or fair value through profit or loss or through equity not subject to impairment, in accordance with the criteria of paragraph 233 of this Part. Each category shall be broken down by instrument and by counterparty.












219.


Under IFRS and relevant national GAAP based on BAD, off-balance sheet exposures shall comprise the following revocable and irrevocable items:






(a)


loan commitments given;










(b)


financial guarantees given;










(c)


other commitments given.
















220.


Debt instruments classified as held for sale in accordance with IFRS 5 shall be reported separately.












221.


In template 18 for debt instruments, “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex. For off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Part of this Annex shall be reported.












222.


For the purpose of template 18, an exposure is “past-due” where it meets the criteria of paragraph 96 of this Part.












223.


For the purpose of template 18, “debtor” means an obligor within the meaning of Article 178 of CRR.












224.


A commitment shall be considered as a non-performing exposure for its nominal amount where, drawn down or otherwise used, it would lead to exposures that present a risk of not being paid back in full without realisation of collateral.












225.


Financial guarantees given shall be considered as non-performing exposures for their nominal amount where the financial guarantee is at risk of being called by the guaranteed party, including, in particular, where the underlying guaranteed exposure meets the criteria to be considered as non-performing, referred to in paragraph 213. Where the guaranteed party is past-due on the amount due under the financial guarantee contract, the reporting institution shall assess whether the resulting receivable meets the non-performing criteria.












226.


Exposures classified as non-performing in accordance with paragraph 213 shall be categorised as either non-performing on an individual basis (“transaction based”) or as non-performing for the overall exposure to a given debtor (“debtor based”). For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures:






(a)


for non-performing exposures classified as defaulted in accordance with Article 178 of CRR, the categorisation approach of that Article shall be applied;










(b)


for exposures that are classified as non-performing due to impairment under the applicable accounting framework, the recognition criteria for impairment under the applicable accounting framework shall be applied;










(c)


for other non-performing exposures that are neither classified as defaulted nor as impaired, the provisions of Article 178 of CRR for defaulted exposures shall be applied.
















227.


Where an institution has on-balance sheet exposures to a debtor that are past due by more than 90 days and the gross carrying amount of the past due exposures represents more than 20% of the gross carrying amount of all on-balance sheet exposures to that debtor, all on- and off-balance sheet exposures to that debtor shall be considered as non-performing. Where a debtor belongs to a group, the need to also consider exposures to other entities of the group as non-performing shall be assessed, where they are not already considered as impaired or defaulted in accordance with Article 178 of CRR, except for exposures affected by isolated disputes that are unrelated to the solvency of the counterparty.












228.


Exposures shall be considered to have ceased being non-performing where all of the following conditions are met:






(a)


the exposure meets the exit criteria applied by the reporting institution for the discontinuation of the impairment and default classification according to the applicable accounting framework and Article 178 of the CRR respectively;










(b)


the situation of the debtor has improved to the extent that full repayment, according to the original or where applicable the modified conditions, is likely to be made;










(c)


the debtor does not have any amount past-due by more than 90 days.
















229.


An exposure shall remain classified as non-performing while the conditions in points (a), (b) and (c) of paragraph 228 of this Part of this Annex are not met, even though the exposure has already met the discontinuation criteria applied by the reporting institution for the impairment and default classification according to the applicable accounting framework and Article 178 of CRR respectively.












230.


The classification of a non-performing exposure as non-current asset held for sale in accordance with IFRS 5 does not discontinue their classification as non-performing exposure.












231.


Granting forbearance measures to a non-performing exposure shall not discontinue the non-performing status of this exposure. Where exposures are non-performing with forbearance measures, as referred to in paragraph 262, those exposures shall be considered to have ceased being non-performing where all the following conditions are met:






(a)


exposures are not considered to be impaired or defaulted by the reporting institution according to the applicable accounting framework and Article 178 of the CRR, respectively;










(b)


one year has passed since the latest between the moment where forbearance measures were applied and the moment where exposures have been classified as non-performing;










(c)


there is not, following the forbearance measures, any past-due amount or concern regarding the full repayment of the exposure according to the post-forbearance conditions. The absence of concerns shall be determined after an analysis of the debtor’s financial situation by the institution. Concerns may be considered as no longer existing where the debtor has paid, via its regular payments in accordance with the post-forbearance conditions, a total equal to the amount that was previously past-due (where there were past-due amounts) or that has been written-off (where there were no past-due amounts) under the forbearance measures or the debtor has otherwise demonstrated its ability to comply with the post-forbearance conditions.




The specific exit conditions referred to in points (a), (b) and (c) shall apply in addition to the criteria applied by reporting institutions for impaired and defaulted exposures according to the applicable accounting framework and Article 178 of CRR, respectively.












232.


Where the conditions referred to in paragraph 231 of this Part of this Annex are not met at the end of the one year period specified in point (b) of that paragraph, the exposure shall continue to be identified as non-performing forborne exposure until all conditions are met. The conditions shall be assessed at least on a quarterly basis.












233.


The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported as follows in template 18:






(a)


“Debt instruments at cost or at amortised cost” shall encompass debt instruments included in any of the following:






(i)


‘financial assets at amortised cost’ (IFRS);










(ii)


“Non-trading non-derivative financial assets at a cost based method”, including debt instruments under moderate LOCOM (national GAAP based on BAD);










(iii)


“Other non-trading non-derivative financial assets”, except debt instruments measured at strict LOCOM (national GAAP based on BAD);














(b)


“Debt instruments at fair value through other comprehensive income or through equity subject to impairment” shall encompass debt instruments included in any of the following:






(i)


“Financial assets at fair value through other comprehensive income” (IFRS);










(ii)


“Non-trading non-derivative financial assets measured at fair value to equity”, where instruments in that measurement category can be subject to impairment in accordance with the applicable accounting framework under national GAAP based on BAD;














(c)


“Debt instruments at strict LOCOM, or at fair value through profit or loss or through equity not subject to impairment” shall encompass debt instruments included in any of the following:






(i)


“Non-trading financial assets mandatorily at fair value through profit or loss” (IFRS);










(ii)


“Financial assets designated at fair value through profit or loss” (IFRS);










(iii)


“Non-trading non-derivative financial assets measured at fair value through profit or loss” (national GAAP based on BAD);










(iv)


“Other non-trading non-derivative financial assets” where debt instruments are measured under strict LOCOM (national GAAP based on BAD);










(v)


“Non-trading non-derivative financial assets measured at fair value through equity”, where debt instruments in that measurement category are not subject to impairment in accordance with the applicable accounting framework under GAAP based on BAD.




















234.


Where IFRS or the relevant national GAAP based on BAD provide for the designation of commitments at fair value through profit and loss, the carrying amount of any asset resulting from that designation and measurement at fair value shall be reported in “Financial assets designated at fair value through profit or loss” (IFRS) or “Non-trading non-derivative financial assets measured at fair value through profit or loss” (national GAAP based on BAD). The carrying amount of any liability resulting from that designation shall not be reported in template F18. The notional amount of all commitments designated at fair value through profit or loss shall be reported in template 9.












235.


Past due exposures shall be reported separately within the performing and non-performing categories for their entire amount as defined in paragraph 96 of this Part. Exposures past due by more than 90 days but that are not material in accordance with Article 178 of CRR shall be reported within performing exposures in “Past due > 30 days <= 90 days”.












236.


Non-performing exposures shall be reported broken down by past due time bands. Exposures that are not past due or are past due by 90 days or less but nevertheless are identified as non-performing due to the likelihood of non-full repayment shall be reported in a dedicated column. Exposures that present both past due amounts and a likelihood of non-full repayment shall be allocated by past-due time bands consistent with the number of days that they are past due.












237.


The following exposures shall be identified in separate columns:






(a)


exposures which are considered to be impaired in accordance with the applicable accounting framework; under IFRS, the amount of credit-impaired assets (Stage 3), including purchased or originated credit-impaired assets, shall be reported in this column;










(b)


exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
















238.


“Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions” figures shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110 of this Part.












239.


Information on collateral held and guarantees received on non-performing exposures shall be reported separately. Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174 of this Part. The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount or nominal amount of the related exposure.




18.   FORBORNE EXPOSURES (19)








240.


For the purpose of template 19, forborne exposures shall be debt contracts in respect of which forbearance measures have been applied. Forbearance measures consist of concessions towards a debtor that is experiencing or about to experience difficulties in meeting its financial commitments (“financial difficulties”).












241.


For the purpose of template 19, a concession may entail a loss for the lender and shall refer to either of the following actions:






(a)


a modification of the previous terms and conditions of a contract that the debtor is considered unable to comply with due to its financial difficulties (“troubled debt”) resulting in insufficient debt service ability and that would not have been granted had the debtor not been experiencing financial difficulties;










(b)


a total or partial refinancing of a troubled debt contract, that would not have been granted had the debtor not been experiencing financial difficulties.
















242.


Evidence of a concession shall include at least any of the following:






(a)


a difference in favour of the debtor between the modified terms of the contract and the previous terms of the contract;










(b)


inclusion in a modified contract of more favourable terms than other debtors with a similar risk profile could have obtained from the same institution at that time.
















243.


The exercise of clauses which, where used at the discretion of the debtor, enable the debtor to change the terms of the contract (“embedded forbearance clauses”) shall be treated as a concession where the institution approves executing those clauses and concludes that the debtor is experiencing financial difficulties.












244.


For the purposes of Annexes III and IV as well as this Annex, “refinancing” means the use of debt contracts to ensure the total or partial payment of other debt contracts the current terms of which the debtor is unable to comply with.












245.


For the purpose of template 19, “debtor” shall include all the legal entities in the debtor’s group which are within the accounting scope of consolidation and natural persons who control that group.












246.


For the purpose of template 19, “debt” shall include loans and advances (which include also cash balances at central banks and other demand deposits), debt securities and revocable and irrevocable loan commitments given including those loan commitments designated at fair value through profit and loss that are assets at the reporting date. “Debt” shall exclude exposures held for trading.












247.


“Debt” shall also include loans and advances and debt securities classified as non-current assets and disposal groups classified as held for sale in accordance with IFRS 5.












248.


For the purpose of template 19, “exposure” shall have the same meaning as given for “debt” in paragraph 247 of this Part.












249.


The accounting portfolios under IFRS listed in paragraph 15 of Part 1 of this Annex and under relevant national GAAP based on BAD listed in paragraph 16 of Part 1 of this Annex shall be reported in template 19 as defined in paragraph 233 of this Part.












250.


For the purpose of template 19, “institution” means the institution which applied the forbearance measures.












251.


In template 19 for “debt”, the “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex. For loan commitments given which are off-balance sheet exposures, the nominal amount as defined in paragraph 118 of this Part of this Annex shall be reported.












252.


Exposures shall be regarded as forborne where a concession has been made, irrespective of whether any amount is past due or of the classification of the exposures as impaired in accordance with the applicable accounting framework or as defaulted in accordance with Article 178 of CRR. Exposures shall not be treated as forborne where the debtor is not in financial difficulties. Under IFRS, modified financial assets [IFRS 9.5.4.3 and Appendix A] shall be treated as forborne provided that a concession as defined in paragraphs 240 and 241 of this Part of this Annex has been made, regardless of the incidence of the modification on the change in the credit risk of the financial asset since initial recognition. Any of the following shall be treated as forbearance measures:






(a)


a modified contract that has been classified as non-performing before the modification or would in the absence of modification be classified as non-performing;










(b)


the modification that has been made to a contract involves a total or partial cancellation by write-offs of the debt;










(c)


the institution approves the use of embedded forbearance clauses for a debtor who is non-performing or who would be considered as non-performing without the use of those clauses;










(d)


simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was non-performing or would in the absence of refinancing be classified as non-performing.
















253.


A modification involving repayments made by taking possession of collateral shall be treated as a forbearance measure where that modification constitutes a concession.












254.


There is a rebuttable presumption that forbearance has taken place in any of the following circumstances:






(a)


the modified contract was totally or partially past due by more than 30 days (without being non-performing) at least once during the three months prior to its modification or would be more than 30 days past due, totally or partially, without modification;










(b)


simultaneously with or close in time to the concession of additional debt by the institution, the debtor made payments of principal or interest on another contract with the institution that was totally or partially past due by 30 days at least once during the three months prior to its refinancing;










(c)


the institution approves the use of embedded forbearance clauses for 30 days past due debtors or debtors who would be 30 days past due without the exercise of those clauses.
















255.


Financial difficulties shall be assessed at debtor level as referred to in paragraph 245. Only exposures to which forbearance measures have been applied shall be identified as forborne exposures.












256.


Forborne exposures shall be included within the non-performing exposures category or the performing exposures category in accordance with paragraphs 213 to 224 and 260 of this Part. The classification as forborne exposure shall be discontinued where all of the following conditions are met:






(a)


the forborne exposure is considered to be performing, including where it has been reclassified from the non-performing exposures category after an analysis of the financial condition of the debtor showed that it no longer met the conditions to be considered as non-performing;










(b)


a minimum two year period has passed from the date the forborne exposure was considered to be performing (“probation period”);










(c)


regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period;










(d)


none of the exposures to the debtor is more than 30 days past due at the end of the probation period.
















257.


Where the conditions referred to in paragraph 256 are not met at the end of the probation period, the exposure shall continue to be identified as performing forborne under probation until all the conditions are met. The conditions shall be assessed at least on a quarterly basis.












258.


Forborne exposures which are classified as non-current assets held for sale in accordance with IFRS 5 shall continue to be classified as forborne exposures.












259.


A forborne exposure may be considered as performing from the date the forbearance measures were applied where both of the following conditions are met:






(a)


that extension has not led the exposure to be classified as non-performing;










(b)


the exposure was not considered to be a non-performing exposure at the date the forbearance measures were extended.
















260.


Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of non-performing category or the exposure becomes more than 30 days past due, it shall be classified as non-performing.












261.


“Performing exposures with forbearance measures” (performing forborne exposures) shall comprise forborne exposures that do not meet the criteria to be considered as non-performing and are included in the performing exposures category. Performing forborne exposures are under probation according to paragraph 256, including where paragraph 259 applies. Performing forborne exposures under probation that have been reclassified out of the non-performing exposures category shall be reported separately within the performing exposures with forbearance measures in the column “of which: Performing forborne exposures under probation reclassified from non-performing”.












262.


“Non-performing exposures with forbearance measures” (non-performing forborne exposures) shall comprise forborne exposures that meet the criteria to be considered as non-performing and are included in the non-performing exposures category. Those non-performing forborne exposures shall include the following:






(a)


exposures which have become non-performing due to the application of forbearance measures;










(b)


exposures which were non-performing prior to the extension of forbearance measures;










(c)


forborne exposures which have been reclassified from the performing category, including exposures reclassified in application of paragraph 260.
















263.


Where forbearance measures are extended to exposures which were non-performing prior to the extension of forbearance measures, the amount of those forborne exposures shall be separately identified in the column “of which: forbearance of exposures non-performing prior to forbearance measures”.












264.


The following non-performing exposures with forbearance measures shall be identified in separate columns:






(a)


exposures which are considered to be impaired in accordance with the applicable accounting framework. Under IFRS, the amount of credit-impaired assets (Stage 3), including purchased or originated credit-impaired assets shall be reported in this column;










(b)


exposures in respect of which a default is considered to have occurred in accordance with Article 178 of CRR.
















265.


The column “Refinancing” shall comprise the gross carrying amount of the new contract (“refinancing debt”) granted as part of a refinancing transaction which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding.












266.


Forborne exposures combining modifications and refinancing shall be allocated to the column “Instruments with modifications of the terms and conditions” or the column “Refinancing” according to the measure that has the most impact on cash-flows. Refinancing by a pool of banks shall be reported in the column “Refinancing” for the total amount of refinancing debt provided by or refinanced debt still outstanding at the reporting institution. Repackaging of several debts into a new debt shall be reported as a modification, unless there is also a refinancing transaction that has a larger impact on cash-flows. Where forbearance through modification of the terms and conditions of a troubled exposure leads to its de-recognition and to the recognition of a new exposure, that new exposure shall be treated as forborne debt.












267.


Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions shall be reported in accordance with paragraphs 11, 69 to 71, 106 and 110 of this Part.












268.


Collateral and guarantees received on exposures with forbearance measures shall be reported for all exposures with forbearance measures, regardless of their performing or non-performing status. Amounts reported for collateral received and guarantees received shall be calculated in accordance with paragraphs 172 and 174 of this Part. The sum of the amounts reported for both collateral and guarantees shall be capped at the carrying amount of the related exposure.




19.   GEOGRAPHICAL BREAKDOWN (20)








269.


Template 20 shall be reported where the institution exceeds the threshold described in Article 5.1(a)(iv) of this Regulation.




19.1.   Geographical breakdown by location of activities (20.1-20.3)









270.


The geographical breakdown by location of the activities in templates 20.1 to 20.3 distinguishes between “domestic activities” and “non-domestic activities”. For the purposes of this Part,“location” means the jurisdiction of incorporation of the legal entity which has recognised the corresponding asset or liability; for branches, it means the jurisdiction of its residence. For these purposes, “domestic” shall include the activities recognised in the Member State where the reporting institution is located.




19.2.   Geographical breakdown by residence of the counterparty (20.4-20.7)









271.


Templates 20.4 to 20.7 contain information “country-by-country” on the basis of the residence of the immediate counterparty as defined in paragraph 43 of Part 1 of this Annex. The breakdown provided shall include exposures or liabilities with residents in each foreign country in which the institution has exposures. Exposures or liabilities with international organisations and multilateral development banks shall not be assigned to the country of residence of the institution but to the geographical area “Other countries”.












272.


“Derivatives” shall include both trading derivatives, including economic hedges, and hedging derivatives under IFRS and under GAAP, reported in templates 10 and 11.












273.


Assets held for trading under IFRS and trading assets under GAAP shall be identified separately. Financial assets subject to impairment shall have the same meaning as in paragraph 93 of this Part. Assets measured under LOCOM that have credit risk induced value adjustments shall be considered as impaired.












274.


In templates 20.4 and 20.7, “Accumulated impairment” and “Accumulated negative changes in fair value due to credit risk on non-performing exposures” shall be reported as defined in paragraphs 69 to 71 of this Part.












275.


In template 20.4 for debt instruments, “gross carrying amount” shall be reported as defined in paragraph 34 of Part 1 of this Annex. For derivatives and equity instruments, the amount to be reported shall be the carrying amount. In column “Of which: Non-performing” debt instruments shall be reported as defined in paragraphs 213 to 232 of this Part. Debt forbearance comprises all “debt” contracts for the purpose of template 19 to which forbearance measures, as defined in paragraphs 240 to 255 of this Part, are extended.












276.


In template 20.5, “Provisions for commitments and guarantees given” shall include provisions measured under IAS 37, the credit losses of financial guarantees treated as insurance contracts under IFRS 4, and the provisions on loan commitments and financial guarantees under the impairment requirements of IFRS 9 and provisions for commitments and guarantees under national GAAP based on BAD in accordance with paragraph 11 of this Part.












277.


In template 20.7, loans and advances not held for trading shall be reported with the classification by NACE Codes on a “country-by-country” basis. NACE Codes shall be reported with the first level of disaggregation (by “section”). Loans and advances subject to impairment shall refer to the same portfolios as referred to in paragraph 93 of this Part.




20.   TANGIBLE AND INTANGIBLE ASSETS: ASSETS SUBJECT TO OPERATING LEASE (21)








278.


For the purposes of the calculation of the threshold in Article 9(e) of this Regulation tangible assets that have been leased by the institution (lessor) to third parties in agreements that qualify as operating leases under the relevant accounting framework shall be divided by total of tangible assets.












279.


Under IFRS, assets that have been leased by the institution (as lessor) to third parties in operating leases shall be reported broken down by measurement method.




21.   ASSET MANAGEMENT, CUSTODY AND OTHER SERVICE FUNCTIONS (22)








280.


For the purposes of the calculation of the threshold in Article 9(f) of this Regulation, the amount of “net fee and commission income” shall be the absolute value of the difference between “fee and commission income” and “fee and commission expense”. For the same purposes, the amount of “net interest” shall be the absolute value of the difference between “interest income” and “interest expenses”.




21.1.   Fee and commission income and expenses by activity (22.1)









281.


The fee and commission income and expenses shall be reported by type of activity. Under IFRS, this template shall include fee and commission income and expenses other than both of the following:






(a)


amounts considered for the calculation of the effective interest of financial instruments [IFRS 7.20.(c)];










(b)


amounts arising from financial instruments that are measured at fair value through profit or loss [IFRS 7.20.(c).(i)].
















282.


Transaction costs directly attributable to the acquisition or issue of financial instruments not measured at fair value through profit or loss shall not be included; they shall form part of the initial acquisition/issue value of these instruments and shall be amortised to profit or loss over their residual life using the effective interest rate [see IFRS 9.5.1.1].












283.


Under IFRS, transaction costs directly attributable to the acquisition or issue of financial instruments measured at fair value through profit or loss shall be included as a part of “Gains or losses on financial assets and liabilities held for trading, net”, “Gain or losses on non-trading financial assets mandatorily at fair value through profit or loss, net” and “Gains or losses on financial assets and liabilities designated at fair value through profit or loss, net”, depending on the accounting portfolio in which they are classified. They shall not be part of the initial acquisition or issuance value of these instruments and are immediately recognized in profit or loss.












284.


Institutions shall report fee and commission income and expenses according to the following criteria:






(a)


“Securities. Issuances” shall include fees and commissions received for the involvement in the origination or issuance of securities not originated or issued by the institution;










(b)


“Securities. Transfer orders” shall include fees and commissions generated by the reception, transmission and execution on behalf of customers of orders to buy or sell securities;










(c)


“Securities. Other” shall include fees and commissions generated by the institution providing other services related with securities not originated or issued by the institution;










(d)


“Clearing and settlement” shall include fee and commission income (expenses) generated by (charged to) the institution where participating in counterparty, clearing and settlement facilities;










(e)


“Asset management”, “Custody”, “Central administrative services for collective investment undertakings”, “Fiduciary transactions”, “Payment services” shall include fee and commission income (expenses) generated by (charged to) the institution where providing these services;










(f)


“Structured finance” shall include fees and commissions received for the involvement in the origination or issuance of financial instruments other than securities originated or issued by the institution;










(g)


fees from “Loan servicing activities” shall include, on the income side, the fee and commission income generated by the institution providing loan servicing services and on the expense side, the fee and commission expense charged to the institution by loan service providers;










(h)


“Loan commitments given” and “Financial guarantees given” shall include the amount, recognized as income during the period, of the amortization of the fees and commission for these activities initially recognised as “other liabilities”;










(i)


“Loan commitments received” and “Financial guarantees received” shall include the fee and commission recognised as expense by the institution during the period as a consequence of the charge made to the counterparty that has given the loan commitment or the financial guarantee that is initially recognised as “other assets”;










(j)


“Other” shall include the rest of fee and commission income (expenses) generated by (charged to) the institution such as those derived from “other commitments”, from foreign exchange services (such as exchange of foreign banknotes or coins) or from providing (receiving) other fee-based advice and services.








21.2.   Assets involved in the services provided (22.2)









285.


Business related to asset management, custody functions, and other services provided by the institution shall be reported using the following definitions:






(a)


“Asset management” shall refer to assets belonging directly to the customers, for which the institution is providing management. “Asset management” shall be reported by type of customer: collective investment undertakings, pension funds, customer portfolios managed on a discretionary basis, and other investment vehicles;










(b)


“Custody assets” shall refer to the services of safekeeping and administration of financial instruments for the account of clients provided by the institution and services related to custodianship such as cash and collateral management. “Custody assets” shall be reported by type of customers for which the institution is holding the assets distinguishing between collective investment undertakings and others. The item “of which: entrusted to other entities” shall refer to the amount of assets included in custody assets for which the institution has given the effective custody to other entities;










(c)


“Central administrative services for collective investment” shall refer to the administrative services provided by the institution to collective investment undertakings. It shall include, among others, the services of transfer agent; of compiling accounting documents; of preparing the prospectus, financial reports and all other documents intended for investors; of carrying out the correspondence by distributing financial reports and all other documents intended for investors; of carrying out issues and redemptions and keeping the register of investors; as well as of calculating the net asset value;










(d)


“Fiduciary transactions” shall refer to the activities where the institution acts in its own name but for the account and at the risk of its customers. Frequently, in fiduciary transactions, the institution provides services, such as custody asset management services to a structured entity or managing portfolios on a discretionary basis. All fiduciary transactions shall be reported exclusively in this item without regarding whether the institution provides additionally other services;










(e)


“Payment services” shall refer to the collection on behalf of customers of payments generated by debt instruments that are neither recognised on the balance sheet of the institution nor originated by it;










(f)


“Customer resources distributed but not managed” shall refer to products issued by entities outside the prudential group that the institution has distributed to its current customers. This item shall be reported by type of product;










(g)


“Amount of the assets involved in the services provided” shall include the amount of assets in relation to which the institution is acting, using the fair value. Other measurement bases including nominal value may be used where the fair value is not available. Where the institution provides services to entities such as collective investment undertakings, pension funds, the assets concerned may be shown at the value at which these entities report the assets in their own balance sheet. Reported amounts shall include accrued interest, where appropriate.








22.   INTERESTS IN UNCONSOLIDATED STRUCTURED ENTITIES (30)








286.


For the purposes of Annexes III and IV as well as this Annex, “liquidity support drawn” means the sum of the carrying amount of the loan and advances granted to unconsolidated structured entities and the carrying amount of debt securities held that have been issued by unconsolidated structured entities.












287.


“Losses incurred by the reporting institution in the current period” shall include losses due to impairment and any other losses incurred during the reporting period by a reporting institution relating to its interests in unconsolidated structured entities.




23.   RELATED PARTIES (31)








288.


Institutions shall report amounts and/or transactions related to the balance sheet and the off-balance sheet exposures where the counterparty is a related party in accordance with IAS 24.












289.


Intra-group transactions and intra-group outstanding balances of the prudential group shall be eliminated. Under “Subsidiaries and other entities of the same group”, institutions shall include balances and transactions with subsidiaries that have not been eliminated either because the subsidiaries are not fully consolidated with the prudential scope of consolidation or because, in accordance with Article 19 of CRR, the subsidiaries are excluded from the scope of prudential consolidation for being immaterial or because, for institutions that are part of a wider group, the subsidiaries are of the ultimate parent, not of the institution. Under “Associates and joint ventures”, institutions shall include the portions of balances and transactions with joint ventures and associates of the group to which the entity belongs that have not been eliminated where proportional consolidation is applied.




23.1.   Related parties: amounts payable to and amounts receivable from (31.1)









290.


For “Loan commitments, financial guarantees and other commitments received”, the amounts that shall be reported shall be the sum of the “nominal” of loan and other commitments received and the “maximum amount of the guarantee that can be considered” of financial guarantees received as defined in paragraph 119 of this Part.












291.


“Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures” shall be reported as defined as in paragraphs 69 to 71 in this Part only for non-performing exposures. “Provisions on non-performing off-balance sheet exposures” shall include provisions as defined as in paragraphs 11, 106 and 111 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.




23.2.   Related parties: expenses and income generated by transactions with (31.2)









292.


“Gains or losses on de-recognition of other than financial assets” shall include all the gains and losses on de-recognition of non-financial assets generated by transactions with related parties. This item shall include the gains and losses on de-recognition of non-financial assets, which have been generated by transactions with related parties and that are part of any of the following line items of the “Statement of profit or loss”:






(a)


“Gains or losses on de-recognition of investments in subsidiaries, joint ventures and associates”, where reporting under national GAAP based in BAD;










(b)


“Gains or losses on de-recognition of non-financial assets”;










(c)


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










(d)


“Profit or loss after tax from discontinued operations”.
















293.


“Impairment or (–) reversal of impairment on non-performing exposures” shall include impairment losses as defined in paragraphs 51 to 53 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part. “Provisions or (–) reversal of provisions on non-performing exposures” shall include provision as defined in paragraph 50 of this Part for off-balance sheet exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part.




24.   GROUP STRUCTURE (40)








294.


Institutions shall provide detailed information as of the reporting date on subsidiaries, joint ventures and associates fully or proportionally consolidated in the accounting scope of consolidation as well as entities reported as “Investments in subsidiaries, joint ventures and associates” in accordance with paragraph 4 of this Part, including also those entities in which investments are held for sale under IFRS 5. All entities regardless the activity they perform shall be reported.












295.


Equity instruments that do not meet the criteria to be classified as investments in subsidiaries, joint ventures and associates and own shares of the reporting institution owned by it (“Treasury shares”), shall be excluded from the scope of this template.




24.1.   Group structure: “entity-by-entity” (40.1)









296.


The following information shall be reported on a “entity-by-entity” basis and the following definitions apply for the purposes of Annexes III and IV as well as this Annex:






(a)


“LEI code” shall include the LEI code of the investee. Where a LEI code exists for the investee it shall be reported;










(b)


“Entity code” shall include the identification code of the investee. The entity code is a row identifier and shall be unique for each row in template 40.1.










(c)


“Entity name” shall include the name of the investee;










(d)


“Entry date” means the date in which the investee entered within the “scope of the group”;










(e)


“Share capital of investee” means the total amount of capital issued by the investee as at the reference date;










(f)


“Equity of investee”, “Total assets of the Investee” and “Profit or (loss) of the Investee” shall include the amounts of these items in the last financial statements of the investee;










(g)


“Residence of investee” means the country of residence of the investee;










(h)


“Sector of investee” means the sector of counterparty as defined in paragraph 42 of Part 1 of this Annex;










(i)


“NACE code” shall be provided on the basis of the principal activity of the investee. For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by “section”); for financial corporations, NACE codes shall be reported with a two level detail (by “division”);










(j)


“Accumulated equity interest (%)” shall be the percentage of ownership instruments held by the institution as of the reference date;










(k)


“Voting rights (%)” means the percentages of voting rights associated to the ownership instruments held by the institution as of the reference date.










(l)


“Group structure [relationship]” shall indicate the relationship between the ultimate parent and the investee (parent or entity with joint control of the reporting institution, subsidiary, joint venture or associate);










(m)


“Accounting treatment [Accounting Group]” shall indicate the relationship between the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);










(n)


“Accounting treatment [CRR Group]” shall indicate the relationship between the accounting treatment with the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);










(o)


“Carrying amount” means amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;










(p)


“Acquisition cost” means the amount paid by the investors;










(q)


“Goodwill link to the investee” means the amount of goodwill reported on the consolidated balance sheet of the reporting institution for the investee in the items “goodwill” or “investments in subsidiaries, joint ventures and associated”;










(r)


“Fair value of the investments for which there are published price quotations” means the price at the reference date; it shall be provided only if the instruments are quoted.








24.2.   Group structure: “instrument-by-instrument” (40.2)









297.


The following information shall be reported on an “instrument-by-instrument” basis:






(a)


“Security code” shall include the ISIN code of the security. For securities without ISIN code assigned, it shall include another code that uniquely identifies the security. “Security code” and “Holding company code” shall be a composite row identifier, and together shall be unique for each row in template 40.2;










(b)


“Holding company code” shall be the identification code of the entity within the group that holds the investment. “Holding company LEI code” shall include the LEI code for the company holding the security. Where a LEI code exists for the holding company it shall be reported;










(c)


“Entity code”, “Accumulated equity interest (%)”, “Carrying amount” and “Acquisition cost” are defined above. The amounts shall correspond to the security held by the related holding company.








25.   FAIR VALUE (41)
25.1.   Fair value hierarchy: financial instruments at amortised cost (41.1)









298.


Information on the fair value of financial instruments measured at amortised cost, using the hierarchy in IFRS 13.72, 76, 81, and 86 shall be reported in this template. Where national GAAP under BAD also requires the allocation of assets measured at fair value between different levels of fair value, institutions under national GAAP shall also report this template.




25.2.   Use of fair value option (41.2)









299.


Information on the use of fair value option for financial assets and liabilities designated at fair value through profit or loss shall be reported in this template.












300.


“Hybrid contracts” shall include for liabilities the carrying amount of hybrid financial instruments classified, as a whole, in these accounting portfolios; that is, it shall include non-separated hybrid instruments in their entirely.












301.


“Managed for credit risk” shall include the carrying amount of instruments that are designated at fair value through profit or loss at the occasion of their hedging against credit risk by credit derivatives measured at fair value through profit or loss in accordance with IFRS 9.6.7.




26.   TANGIBLE AND INTANGIBLE ASSETS: CARRYING AMOUNT BY MEASUREMENT METHOD (42)








302.


“Property, plant and equipment”, “Investment property” and “Other intangible assets” shall be reported by the criteria used in their measurement.












303.


“Other intangible assets” shall include all other intangible assets than goodwill.




27.   PROVISIONS (43)








304.


This template shall include reconciliation between the carrying amount of the item “Provisions” at the beginning and end of the period by the nature of the movements, except provisions measured under IFRS 9 that shall instead be reported in template 12.












305.


“Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4” shall include provisions measured under IAS 37 and the credit losses of financial guarantees treated as insurance contracts under IFRS 4.




28.   DEFINED BENEFIT PLANS AND EMPLOYEE BENEFITS (44)








306.


These templates shall include accumulated information of all defined benefit plans of the institution. Where there is more than one defined benefit plan, aggregated amount of all plans shall be reported.




28.1.   Components of net defined benefit plan assets and liabilities (44.1)









307.


Template on components of net defined benefit plan assets and liabilities shall show the reconciliation of the accumulated present value of all net defined benefit liabilities (assets) as well as reimbursement rights [IAS 19.140 (a), (b)].












308.


“Net defined benefit assets” shall include, in the event of a surplus, the surplus amounts that shall be recognised in the balance sheet as they are not affected by the limits set up in IAS 19.63. The amount of this item and the amount recognised in the memo item “Fair value of any right to reimbursement recognized as asset” shall be included in the item “Other assets” of the balance sheet.




28.2.   Movements in defined benefit obligations (44.2)









309.


Template on movements in defined benefit obligations shall show the reconciliation of opening and closing balances of the accumulated present value of all defined benefit obligations of the institution. The effects of the different elements listed in IAS 19.141 during the period shall be presented separately.












310.


The amount of “Closing balance [present value]” in the template for movements in defined benefit obligations shall be equal to “Present value defined benefit obligations”.




28.3.   Memo items [related to staff expenses] (44.3)









311.


For reporting of memorandum items related to staff expenses, the following definitions shall be used:






(a)


“Pension and similar expenses” shall include the amount recognized in the period as staff expenses for any post – employment benefit obligations (both defined contributions plans and defined benefits plans) and contributions to social security funds;










(b)


“Share based payments” shall include the amount recognized in the period as staff expenses for share based payments.








29.   BREAKDOWN OF SELECTED ITEMS OF STATEMENT OF PROFIT OR LOSS (45)
29.1.   Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio (45.1)









312.


“Financial liabilities designated at fair value through profit or loss” shall only include the gains and losses due to the change in the own credit risk of issuers of liabilities designated at fair value through profit or loss where the reporting institution has chosen to recognise them in profit or loss because a recognition in other comprehensive income would create or enlarge an accounting mismatch.




29.2.   Gains or losses on de-recognition of non-financial assets (45.2)









313.


“Gains or losses on de-recognition of non-financial assets” shall be broken down by type of asset; each line item shall include the gain or the loss on the asset that has been derecognised. “Other assets” shall include other tangible assets, intangible assets and investments not reported elsewhere.




29.3.   Other operating income and expenses (45.3)









314.


Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.












315.


“Operating leases other than investment property” shall include, for the column “income”, the returns obtained, and for the column “expenses” the costs incurred by the institution as lessor in their operating leasing activities other than those with assets classified as investment property. The costs for the institution as lessee shall be included in the item “Other administrative expenses”.












316.


Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other commodities measured at fair value less cost to sell shall be reported among the items included in “Other operating income. Other” or “Other operating expenses. Other”




30.   STATEMENT OF CHANGES IN EQUITY (46)








317.


The statement of changes in equity discloses the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity.












318.


“Transfers among components of equity” shall include all amounts transferred within equity, including both gains and losses due to own-credit risk of liabilities designated at fair value through profit or loss and the accumulated fair value changes of equity instruments measured at fair value through other comprehensive income that are transferred to other components of equity upon de-recognition.




PART 3

MAPPING OF EXPOSURE CLASSES AND COUNTERPARTY SECTORS









1.


The Tables 2 and 3 map exposure classes used to calculate capital requirements according to the CRR to counterparty sectors used in FINREP tables.

Table 2


Standardised Approach








SA exposure classes (CRR Article 112)


FINREP counterparty sectors


Comments










(a)


Central governments or central banks












(1)


Central banks










(2)


General governments






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty










(b)


Regional governments or local authorities












(2)


General governments






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty










(c)


Public sector entities












(2)


General governments










(3)


Credit institutions










(4)


Other financial corporations










(5)


Non financial corporations.






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty










(d)


Multilateral development banks












(3)


Credit institutions






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty










(e)


International organisations












(2)


General governments






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty










(f)


Institutions
(i.e. credit institutions and investment firms)












(3)


Credit institutions










(4)


Other financial corporations






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty










(g)


Corporates












(4)


Other financial corporations










(5)


Non financial corporations.










(6)


Households






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty










(h)


Retail












(4)


Other financial corporations










(5)


Non financial corporations










(6)


Households






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty










(i)


Secured by mortgages on immovable property












(2)


General governments










(3)


Credit institutions










(4)


Other financial corporations










(5)


Non-financial corporations










(6)


Households






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty.










(j)


In default












(1)


Central banks










(2)


General governments










(3)


Credit institutions










(4)


Other financial corporations










(5)


Non-financial corporations










(6)


Households






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty.










(ja)


Items associated with particularly high risk












(1)


Central banks










(2)


General governments










(3)


Credit institutions










(4)


Other financial corporations










(5)


Non-financial corporations










(6)


Households






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty.










(k)


Covered bonds












(3)


Credit institutions










(4)


Other financial corporations










(5)


Non-financial corporations






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty.










(l)


Securitisation positions












(2)


General governments










(3)


Credit institutions










(4)


Other financial corporations










(5)


Non-financial corporations










(6)


Households






These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation. In FINREP, where securitized positions remain recognised in the balance sheet, the counterparty sectors shall be the sectors of the immediate counterparties of these positions.










(m)


Institutions and corporates with a short-term credit assessment












(3)


Credit institutions










(4)


Other financial corporations










(5)


Non-financial corporations






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty.










(n)


Collective investment undertakings






Equity instruments


Investments in CIU shall be classified as equity instruments in FINREP, regardless of whether the CRR allows look-through.










(o)


Equity






Equity instruments


In FINREP, equities shall be separated as instruments under different categories of financial assets










(p)


Other items






Various items of the balance sheet


In FINREP, other items may be included under different asset categories.








Table 3


Internal Ratings Based Approach








IRBA exposure classes (CRR Article 147)


FINREP counterparty sectors


Comments










(a)


Central governments and central banks












(1)


Central banks










(2)


General governments










(3)


Credit institutions






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty










(b)


Institutions
(i.e. credit institution and investment firms as well as some general governments and multilateral banks)












(2)


General governments










(3)


Credit institutions










(4)


Other financial corporations






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty










(c)


Corporates












(4)


Other financial corporations










(5)


Non-financial corporations










(6)


Households






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty










(d)


Retail












(4)


Other financial corporations










(5)


Non-financial corporations










(6)


Households






These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty










(e)


Equity






Equity instruments


In FINREP, equities shall be separated as instruments under different categories of financial assets










(f)


Securitisation positions












(2)


General governments










(3)


Credit institutions










(4)


Other financial corporations










(5)


Non-financial corporations










(6)


Households






These exposures shall be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation positions. In FINREP, where securitized positions remain recognised in the balance sheet, the counterparty sectors shall be the sectors of the immediate counterparties of these positions










(g)


Other non credit obligations






Various items of the balance sheet


In FINREP, other items may be included under different asset categories.’













(1)  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)

(2)  Regulation (EC) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of monetary financial institutions sector (recast) (ECB/2013/33) (OJ L 297, 7.11.2013, p. 1).

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

(4)  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).

(5)  Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19)

(6)  Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (C(2003)1422) (OJ L 124, 20.5.2003, p. 36).