Regulation (EU) 2017/1538 of the European Central Bank of 25 August 2017 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2017/25)
Date: 2017-08-25
Institutions: European Central Bank
Subjects: accounting, disclosure of information, financial control, financial institution, financial instrument, international standard, standardised accounting system, technical specification




L_2017240EN.01000101.xml










19.9.2017   


EN


Official Journal of the European Union


L 240/1








            REGULATION (EU) 2017/1538 OF THE EUROPEAN CENTRAL BANK
         
of 25 August 2017
         
amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2017/25)



THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

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


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


Having regard to the public consultation pursuant to Article 4(3) of Regulation (EU) No 1024/2013,

Whereas:







(1)


Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) (3) lays down reporting requirements concerning the supervisory financial information to be submitted by supervised entities to national competent authorities (NCAs).












(2)


Regulation (EU) 2015/534 (ECB/2015/13) requires supervised entities to report supervisory financial information based on the templates developed by the European Banking Authority (EBA) and laid down by Commission Implementing Regulation (EU) No 680/2014 (4).












(3)


In July 2014 the International Accounting Standards Board (IASB) released International Financial Reporting Standard 9 ‘Financial Instruments’ (hereinafter ‘IFRS 9’) which will replace the current reporting standard for financial instruments International Accounting Standard 39 ‘Financial Instruments: Recognition and Measurement’.












(4)


IFRS 9 was incorporated in Union law by Commission Regulation (EU) 2016/2067 (5).












(5)


In order to take into account the provisions of IFRS 9, Implementing Regulation (EU) No 680/2014 has been amended by Commission Implementing Regulation (EU) 2017/1443 (6). The amendments include, inter alia, changes to the templates and instructions regarding the reporting of supervisory financial information.












(6)


It is necessary to align Regulation (EU) 2015/534 (ECB/2015/13) with the amended accounting framework and Implementing Regulation (EU) 2017/1443. Furthermore, minor technical and terminological amendments need to be made to Regulation (EU) 2015/534 (ECB/2015/13).












(7)


Therefore, Regulation (EU) 2015/534 (ECB/2015/13) should be amended accordingly in line with the procedure of Articles 26(7) and 26(8) of Regulation (EU) No 1024/2013,





HAS ADOPTED THIS REGULATION:



Article 1

Amendments

Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows:






(1)


Article 1 is replaced by the following:

‘Article 1
Subject matter and general principles

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






(a)


significant credit institutions applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013;










(b)


significant credit institutions, other than those referred to in point (a), which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC;










(c)


significant credit institutions on an individual basis and significant branches;










(d)


significant credit institutions regarding subsidiaries established in a non-participating Member State or a third country;










(e)


less significant credit institutions applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013;










(f)


less significant credit institutions, other than those referred to in point (e), which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC;










(g)


less significant credit institutions on an individual basis and less significant branches.






2.   As an exception to Articles 7 and 14, credit institutions that have been given a waiver regarding the application of prudential requirements on an individual basis, in accordance with Article 7 or 10 of Regulation (EU) No 575/2013, shall not be required to report supervisory financial information on an individual basis in accordance with this Regulation. Where credit institutions do not report supervisory financial information on an individual basis in accordance with this paragraph, NCAs shall submit to the ECB any template specified in Annex III or IV of Implementing Regulation (EU) No 680/2014 that they collect in relation to these credit institutions.


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


3a.   Where parent institutions apply an individual consolidation method in accordance with Article 9(1) of Regulation (EU) No 575/2013, those institutions shall comply with the requirements laid down in this Regulation on an individual basis applying only the individual consolidation method.


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


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


6.   Significant and less significant branches may submit the information that they are required to provide under this Regulation to the relevant NCA through the credit institution by which they were established.’;












(2)


Article 2 is amended as follows:






(a)


point 3 is deleted;










(b)


the following points (6) to (9) are inserted:






‘(6)


“significant credit institution” means a credit institution which has the status of a significant supervised entity;










(7)


“less significant credit institution” means a credit institution which does not have the status of a significant supervised entity;










(8)


“significant branch” means a branch which has the status of a significant supervised entity which is not part of a supervised group and is established in a participating Member State by a credit institution established in a non-participating Member State;










(9)


“less significant branch” means a branch which does not have the status of a significant supervised entity which is not part of a supervised group and is established in a participating Member State by a credit institution established in a non-participating Member State.’;


















(3)


Article 3 is replaced by the following:

‘Article 3
Change of status of a supervised entity

1.   For the purposes of this Regulation, a supervised entity shall be classified as significant 12 months after a decision as referred to in Article 45(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it. It shall report information in accordance with Title II of this Regulation as a significant supervised entity on the first reporting reference date which occurs after it has been classified as significant.


2.   For the purposes of this Regulation, a supervised entity shall be classified as less significant when a decision as referred to in Article 46(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it. Thereafter, it shall start to report information in accordance with Title III of this Regulation.’;












(4)


the heading of Title II is replaced by the following:

                                    ‘TITLE II

REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
                                    ’;










(5)


Chapter I of Title II is replaced by the following:


                                       ‘
                                       CHAPTER I




Reporting on a consolidated basis




Article 4
Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying IFRS for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013
In accordance with Article 99(3) of Regulation (EU) No 575/2013, significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall report supervisory financial information as provided for in Articles 2, 3 and 10 of Implementing Regulation (EU) No 680/2014 on a consolidated basis.


Article 5
Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying national accounting frameworks on a consolidated basis based on Directive 86/635/EEC
In accordance with Article 99(6) of Regulation (EU) No 575/2013, significant credit institutions, other than those referred to in Article 4, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall report supervisory financial information on a consolidated basis as provided for in Articles 2, 3 and 11 of Implementing Regulation (EU) No 680/2014.’;












(6)


the heading of Chapter II of Title II is replaced by the following:

                                    ‘
                                    CHAPTER II



Reporting on an individual basis

                                    ’;










(7)


Article 6 is replaced by the following:

‘Article 6
Format and frequency of reporting on an individual basis for credit institutions which are not part of a significant supervised group and for significant branches

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


2.   The supervisory financial reporting referred to in paragraph 1 shall include the information specified in Article 9 of Implementing Regulation (EU) No 680/2014, including information specified in template 40.1 of Annex III to that Regulation, and shall take place with the frequency specified in that Article.


3.   Significant credit institutions, other than those referred to in paragraph 1, which are not part of a significant supervised group and are subject to national accounting frameworks based on Directive 86/635/EEC shall report supervisory financial information to the relevant NCA. This shall also apply to significant branches.


4.   The supervisory financial reporting referred to in paragraph 3 shall include the information specified in Article 11 of Implementing Regulation (EU) No 680/2014, including information specified in template 40.1 of Annex IV to that Regulation, and shall take place with the frequency specified in that Article.


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






(a)


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










(b)


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










(c)


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










(d)


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






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


7.   As an exception to paragraphs 2 and 4, significant credit institutions which are not part of a significant supervised group shall report the information specified in templates 17.1, 17.2, and 17.3 in Annexes III and IV and in template 40.2 in Annexes III and IV to Implementing Regulation (EU) No 680/2014 only if they prepare consolidated financial statements.


8.   As an exception to paragraphs 2 and 4, significant branches shall not be required to report the information specified in templates 17.1, 17.2, and 17.3 in Annexes III and IV and in templates 40.1 and 40.2 in Annexes III and IV to Implementing Regulation (EU) No 680/2014.’;












(8)


the heading of Article 7 is replaced by the following:

‘Article 7

Format and frequency of reporting on an individual basis for credit institutions which are part of a significant supervised group’;












(9)


Article 7(1) is replaced by the following:

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











(10)


Article 7(3) is replaced by the following:

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











(11)


Article 8 is replaced by the following:

‘Article 8
Reporting reference dates and remittance dates for significant credit institutions and significant branches

1.   The information concerning significant credit institutions and significant branches specified in Articles 6 and 7 shall have the following reporting reference dates:






(a)


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










(b)


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










(c)


for annual reporting, 31 December.






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


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


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






(a)


for significant credit institutions which are not part of a significant supervised group and significant branches, the 10th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014;










(b)


for significant credit institutions which are part of a significant supervised group, the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014.






5.   NCAs shall decide when significant credit institutions and significant branches have to report supervisory financial information in order for them to meet these deadlines.’;












(12)


Chapter III of Title II is replaced by the following:


                                       ‘
                                       CHAPTER III




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




Article 9
Format and frequency of reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country

1.   Supervisory financial information in respect of subsidiaries established in a non-participating Member State or a third country shall be reported in the following manner:






(a)


Significant credit institutions applying IFRS on a consolidated basis in accordance with Regulation (EC) No 1606/2002, including those that apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall ensure that the supervisory financial information specified in paragraph 1 of Annex II is submitted on an individual basis to the relevant NCA in respect of subsidiaries established in a non-participating Member State or a third country. The supervisory financial reporting shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014.










(b)


Significant credit institutions, other than those referred to in point a, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall ensure that the supervisory financial information specified in paragraph 2 of Annex II is submitted on an individual basis to the relevant NCA in respect of subsidiaries established in a non-participating Member State or a third country. The supervisory financial reporting shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014.






1a.   Where more than one credit institution within a supervised group applies prudential requirements on a consolidated basis, paragraph 1 shall apply only to the credit institution established in a participating Member State and at the highest level of consolidation.


2.   As an exception to paragraph 1, financial information concerning subsidiaries which have a total asset value of EUR 3 billion or less shall not be reported. For this purpose, the total value of the assets shall be determined on the basis of the prudential reporting in accordance with applicable law. If the total value of the assets cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws.


3.   The information shall be reported in accordance with paragraph 1 from the next reporting reference date for quarterly reporting where the total value of the assets of a subsidiary exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting. Reporting in accordance with paragraph 1 is not required from the next reporting reference date for quarterly reporting where the total value of the assets of a subsidiary is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting.



Article 10
Reporting reference dates and remittance dates for reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country

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


2.   NCAs shall submit to the ECB information concerning subsidiaries established in a non-participating Member State or a third country as specified in Article 9 by close of business of the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014.


3.   NCAs shall decide when credit institutions have to report supervisory financial information in order for them to meet this deadline.’;













(13)


the heading of Title III is replaced by the following:

                                    ‘TITLE III

REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS
                                    ’;










(14)


Chapter I of Title III is replaced by the following:


                                       ‘
                                       CHAPTER I




Reporting on a consolidated basis




Article 11
Format and frequency of reporting on a consolidated basis for less significant credit institutions

1.   Less significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013 shall report supervisory financial information to the relevant NCA on a consolidated basis.


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


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


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


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


6.   As an exception to paragraphs 4 and 5 supervisory financial reporting concerning less significant credit institutions the assets of which have a total value, on a consolidated basis, of EUR 3 billion or less shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraph 4 of this Article. For this purpose, the total value of the assets of credit institutions, on a consolidated basis, shall be determined on the basis of the prudential consolidated reporting in accordance with applicable law. If the total value of the assets cannot be determined on the basis of the prudential consolidated reporting, it shall be determined on the basis of the most recent audited consolidated annual accounts, and if those annual accounts are not available, on the basis of the consolidated annual accounts prepared in accordance with applicable national accounting laws.


7.   Less significant credit institutions shall start reporting information in accordance with paragraphs 4 and 5 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution exceeds, on a consolidated basis, EUR 3 billion, on four consecutive reporting reference dates for quarterly reporting. Less significant credit institutions shall start reporting information in accordance with paragraph 6 where the total value of the assets of a less significant credit institution is below or equal to, on a consolidated basis, EUR 3 billion, on three consecutive reporting reference dates for quarterly reporting.


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


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



Article 12
Reporting reference dates and remittance dates for less significant credit institutions

1.   The information reported by less significant credit institutions on a consolidated basis specified in Article 11 shall have the following reporting reference dates:






(a)


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










(b)


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










(c)


for annual reporting, 31 December.






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


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


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






(a)


for less significant credit institutions established in a participating Member State and reporting at the highest level of consolidation, the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014;










(b)


for less significant credit institutions reporting on a consolidated basis, other than those referred to in point (a), the 35th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014.






5.   NCAs shall decide when credit institutions have to report supervisory financial information in order for them to meet these deadlines.’;













(15)


the heading of Chapter II of Title III is replaced by the following:

                                    ‘
                                    CHAPTER II



Reporting on an individual basis

                                    ’;










(16)


Article 13 is replaced by the following:

‘Article 13
Format and frequency of reporting on an individual basis for less significant credit institutions which are not part of a supervised group and for less significant branches

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


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


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


4.   Less significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and which are not part of a supervised group shall report supervisory financial information to the relevant NCA. This shall also apply to less significant branches.


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


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


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






(a)


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










(b)


a less significant branch shall not report supervisory financial information if the total value of its assets is below or equal to EUR 3 billion.






8.   For the purposes of paragraph 7, the total value of the assets of the less significant credit institution and less significant branch shall be determined on the basis of the prudential reporting in accordance with applicable law. If the total value of the assets of a less significant credit institution cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws. If the total value of the assets of a less significant branch cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of statistical data reported pursuant to Regulation (EU) No 1071/2013 of the European Central Bank (*1).


9.   Less significant credit institutions and less significant branches shall start reporting information in accordance with paragraphs 2, 3, 5 and 6 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution or a less significant branch exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting. Less significant credit institutions and less significant branches shall start reporting information in accordance with paragraph 7 where the total value of the assets of a less significant credit institution or a less significant branch is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting.


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


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



(*1)  Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (ECB/2013/33) (OJ L 297, 7.11.2013, p. 1).’;"
                        










(17)


Article 14 is replaced by the following:

‘Article 14
Format and frequency of reporting on an individual basis for credit institutions which are part of a less significant supervised group

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


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


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


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


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


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


7.   As an exception to paragraphs 2, 3, 5 and 6 supervisory financial reporting by less significant credit institutions the assets of which have a total value equal to or less than EUR 3 billion shall include the information specified in Annex III. For this purpose, the total value of the assets of the less significant credit institution shall be determined on the basis of the prudential reporting in accordance with applicable law. If the total value of the assets of a less significant credit institution cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws.


8.   Less significant credit institutions shall start reporting information in accordance with paragraphs 2, 3, 5 and 6 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting. Less significant credit institutions shall start reporting information in accordance with paragraph 7 where the total value of the assets of a less significant credit institution is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting.


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


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












(18)


Article 15 is replaced by the following:

‘Article 15
Reporting reference dates and remittance dates for less significant credit institutions and less significant branches

1.   The information concerning less significant credit institutions and less significant branches specified in Articles 13 and 14 shall have the following reporting reference dates:






(a)


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










(b)


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










(c)


for annual reporting, 31 December.






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


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


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






(a)


for less significant credit institutions which are not part of a supervised group and for less significant branches, the 25th working day following the remittance dates referred to in Implementing Regulation (EU) No 680/2014;










(b)


for less significant credit institutions which are part of a less significant supervised group, the 35th working day following the remittance dates referred to in Implementing Regulation (EU) No 680/2014.






5.   NCAs shall decide when less significant credit institutions and less significant branches have to report supervisory financial information in order for them to meet these deadlines.’;












(19)


Article 17 is replaced by the following:

‘Article 17
IT language for the transmission of information from national competent authorities to the ECB
NCAs shall transmit the information specified in this Regulation in accordance with the relevant eXtensible Business Reporting Language taxonomy in order to provide a uniform technical format for the exchange of data. For these purposes, NCAs shall follow the specifications set out in Article 6 of Decision ECB/2014/29.’;











(20)


Article 18 is deleted;










(21)


Article 19 is replaced by the following:

‘Article 19
Transitional provisions

1.   If a less significant supervised entity becomes significant before 1 January 2018 it shall be classified as a significant supervised entity for the purpose of this Regulation 18 months after a decision as referred to in Article 45(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it.


2.   If the total value of the assets of a less significant supervised entity on an individual or consolidated basis exceeds EUR 3 billion before 1 January 2018 it shall start to report in accordance with the relevant provisions of this Regulation on the first reporting reference date that occurs at least 18 months after the threshold has been exceeded.


3.   If the total value of the assets of a subsidiary established in a non-participating Member State or a third country exceeds EUR 3 billion before 1 January 2018 the information shall be reported in accordance with Article 9(1) on the first reporting reference date that occurs at least 18 months after the threshold has been exceeded.’;












(22)


Annexes I and II are amended in accordance with Annex I to this Regulation;










(23)


Annex IV is replaced by Annex II to this Regulation;










(24)


Annex V is replaced by Annex III to this Regulation.






Article 2

Final provisions


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


2.   This Regulation shall apply to supervised entities applying IFRS under Regulation (EC) No 1606/2002, including those that apply IFRS for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, for the first time as at the first reporting reference date falling within their next financial year after 31 December 2017.


3.   This Regulation shall apply to significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC from 1 January 2018.


4.   This Regulation shall apply to less significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC from 1 January 2018.


5.   Notwithstanding the above, the ECB may decide, at the request of an NCA, to apply this Regulation to less significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC and established in the Member State of that NCA from 1 January 2019 if such national accounting framework is not compatible with IFRS.





This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
Done at Frankfurt am Main, 25 August 2017.


For the Governing Council of the ECB


The President of the ECB

Mario DRAGHI
            





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

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

(3)  Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (OJ L 86, 31.3.2015, p. 13).

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

(5)  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)  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 (OJ L 213, 17.8.2017, p. 1).




ANNEX I
Annexes I and II to Regulation (EU) 2015/534 (ECB/2015/13) are amended as follows:






1.


Annex I is amended as follows:






(a)


in paragraphs 1 and 2 the words ‘supervised groups and’ are deleted;










(b)


the following paragraph 2a is inserted:






‘2a.


As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:






(a)


the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) No 680/2014;










(b)


the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) No 680/2014;










(c)


the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) No 680/2014; and










(d)


the information specified in template 16.3 or the information specified in template 16.4 from Annex IV to Implementing Regulation (EU) No 680/2014.’;


















(c)


paragraph 4 is replaced by the following:






‘4.


Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for credit institutions reporting on a consolidated basis. Template 40.1 in Tables 1 and 2 is provided for credit institutions reporting on a consolidated basis and credit institutions that are not part of a group reporting on an individual basis.’;














(d)


Tables 1 and 2 are replaced by the following:




‘Table 1








Template number




Name of the template or of the group of templates





 



PART 1 [QUARTERLY FREQUENCY]





 



Balance Sheet Statement [Statement of Financial Position]





1.1


Balance Sheet Statement: assets




1.2


Balance Sheet Statement: liabilities




1.3


Balance Sheet Statement: equity




2



Statement of profit or loss





 



Breakdown of financial assets by instrument and by counterparty sector





4.1


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




4.2.1


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


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




4.3.1


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




4.4.1


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




4.5


Subordinated financial assets




5.1



Breakdown of non-trading loans and advances by product





6.1



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





 



Breakdown of financial liabilities





8.1


Breakdown of financial liabilities by product and by counterparty sector




8.2


Subordinated financial liabilities




 



Loan commitments, financial guarantees and other commitments





9.1.1


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




9.2


Loan commitments, financial guarantees and other commitments received




10



Derivatives – Trading and economic hedges





 



Hedge accounting





11.1


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




 



Movements in allowances and provisions for credit losses





12.1


Movements in allowances and provisions for credit losses




 



Collateral and guarantees received





13.1


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




13.2


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




13.3


Collateral obtained by taking possession [tangible assets] accumulated




14



Fair value hierarchy: financial instruments at fair value





 



Breakdown of selected statement of profit or loss items





16.1


Interest income and expenses by instrument and counterparty sector




16.3


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




 



Reconciliation between accounting and CRR scope of consolidation: Balance Sheet





17.1


Reconciliation between accounting and CRR scope of consolidation: Assets




17.2


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




17.3


Reconciliation between accounting and CRR scope of consolidation: Liabilities




18



Performing and non-performing exposures





19



Forborne exposures





 



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





 



Geographical breakdown





20.4


Geographical breakdown of assets by residence of the counterparty




20.5


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




20.6


Geographical breakdown of liabilities by residence of the counterparty




 



PART 4 [ANNUAL]





 



Group structure





40.1


Group structure: “entity-by-entity”








Table 2








Template number




Name of the template or of the group of templates





 



PART 1 [QUARTERLY FREQUENCY]





 



Balance Sheet Statement [Statement of Financial Position]





1.1


Balance Sheet Statement: assets




1.2


Balance Sheet Statement: liabilities




1.3


Balance Sheet Statement: equity




2



Statement of profit or loss





 



Breakdown of financial assets by instrument and by counterparty sector





4.1


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




4.2.1


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


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




4.3.1


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




4.4.1


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




4.5


Subordinated financial assets




4.6


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




4.7


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




4.8


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




4.9


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




4.10


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




5.1



Breakdown of non-trading loans and advances by product





6.1



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





 



Breakdown of financial liabilities





8.1


Breakdown of financial liabilities by product and by counterparty sector




8.2


Subordinated financial liabilities




 



Loan commitments, financial guarantees and other commitments





9.1


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




9.1.1


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




9.2


Loan commitments, financial guarantees and other commitments received




10



Derivatives – Trading and economic hedges





 



Hedge accounting





11.1


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




11.2


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




 



Movements in allowances and provisions for credit losses





12.0


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




12.1


Movements in allowances and provisions for credit losses




 



Collateral and guarantees received





13.1


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




13.2


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




13.3


Collateral obtained by taking possession [tangible assets] accumulated




14



Fair value hierarchy: financial instruments at fair value





 



Breakdown of selected statement of profit or loss items





16.1


Interest income and expenses by instrument and counterparty sector




16.3


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




16.4


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




 



Reconciliation between accounting and CRR scope of consolidation: Balance Sheet





17.1


Reconciliation between accounting and CRR scope of consolidation: Assets




17.2


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




17.3


Reconciliation between accounting and CRR scope of consolidation: Liabilities




18



Performing and non-performing exposures





19



Forborne exposures





 



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





 



Geographical breakdown





20.4


Geographical breakdown of assets by residence of the counterparty




20.5


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




20.6


Geographical breakdown of liabilities by residence of the counterparty




 



PART 4 [ANNUAL]





 



Group structure





40.1


Group structure: “entity-by-entity” ’;














2.


Annex II is amended as follows:






(a)


Tables 3 and 4 are replaced by the following:
‘Table 3








Template number




Name of the template or of the group of templates





 



PART 1 [QUARTERLY FREQUENCY]





 



Balance sheet statement [Statement of Financial Position]





1.1


Balance Sheet Statement: assets




1.2


Balance Sheet Statement: liabilities




1.3


Balance Sheet Statement: equity




2



Statement of profit or loss





 



Breakdown of financial assets by instrument and by counterparty sector





4.1


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




4.2.1


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


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




4.3.1


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




4.4.1


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




4.5


Subordinated financial assets




5.1


Breakdown of non-trading loans and advances by product




 



Breakdown of financial liabilities





8.1


Breakdown of financial liabilities by product and by counterparty sector




8.2


Subordinated financial liabilities




 



Loan commitments, financial guarantees and other commitments





9.1.1


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




10



Derivatives – Trading and economic hedges





 



Hedge accounting





11.1


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




 



Movements in allowances and provisions for credit losses





12.1


Movements in allowances and provisions for credit losses




14



Fair value hierarchy: financial instruments at fair value





18



Performing and non-performing exposures





19



Forborne exposures









Table 4








Template number




Name of the template or of the group of templates





 



PART 1 [QUARTERLY FREQUENCY]





 



Balance Sheet Statement [Statement of Financial Position]





1.1


Balance Sheet Statement: assets




1.2


Balance Sheet Statement: liabilities




1.3


Balance sheet statement: equity




2



Statement of profit or loss





 



Breakdown of financial assets by instrument and by counterparty sector





4.1


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




4.2.1


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


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




4.3.1


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




4.4.1


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




4.5


Subordinated financial assets




4.6


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




4.7


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




4.8


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




4.9


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




4.10


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




5.1


Breakdown of non-trading loans and advances by product




 



Breakdown of financial liabilities





8.1


Breakdown of financial liabilities by product and by counterparty sector




8.2


Subordinated financial liabilities




 



Loan commitments, financial guarantees and other commitments





9.1


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




9.1.1


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




10



Derivatives – Trading and economic hedges





 



Hedge accounting





11.1


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




11.2


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




 



Movements in allowances and provisions for credit losses





12.0


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




12.1


Movements in allowances and provisions for credit losses




18



Performing and non-performing exposures





19



Forborne exposures’;














(b)

the following paragraph 3 is added:






‘3.


As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:






(a)


the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) No 680/2014;










(b)


the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) No 680/2014;










(c)


the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) No 680/2014’;






















ANNEX II




                     ‘ANNEX IV


                              “FINREP data points” under IFRS or National GAAP compatible with 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





5.1


F 05.01



Breakdown of non-trading Loans and advances by product





 


 



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




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




18


F 18.00



Performing and non-performing exposures





19


F 19.00



Forborne exposures





COLOUR CODE IN TEMPLATES:








 


Data point to be submitted










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)



 


 




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)



 


 


 


 


 


 


 




8.   Breakdown of financial liabilities

8.1   Breakdown of financial liabilities by product and by counterparty sector













 


 



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







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





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



 


 




10.   Derivatives - Trading and economic hedges













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



 



Carrying amount




Notional amount







References





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


Organised market options



Annex V.Part 2.136



 


 


 


 




060


Organised 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


Organised market options



Annex V.Part 2.136



 


 


 


 




120


Organised 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


Organised market options



Annex V.Part 2.136



 


 


 


 




180


Organised 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



 



Carrying amount




Notional amount






Assets




Liabilities




Total Hedging




of which: sold







References





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


Organised market options



Annex V.Part 2.136



 


 


 


 




050


Organised 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


Organised market options



Annex V.Part 2.136



 


 


 


 




100


Organised 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


Organised market options



Annex V.Part 2.136



 


 


 


 




150


Organised 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


Organised market options



Annex V.Part 2.136



 


 


 


 




280


Organised 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


Organised market options



Annex V.Part 2.136



 


 


 


 




330


Organised 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


Organised market options



Annex V.Part 2.136



 


 


 


 




380


Organised 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)



 


 


 


 




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’


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 












ANNEX III




                     ‘ANNEX V


                              “FINREP data points” under 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





5.1


F 05.01



Breakdown of non-trading Loans and advances by product





 


 



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




10


F 10.00



Derivatives - Trading and economic hedges





 


 



Hedge accounting





11.2


F 11.02


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




18


F 18.00



Performing and non-performing exposures





19


F 19.00



Forborne exposures





COLOUR CODE IN TEMPLATES:








 


Parts for national GAAP reporters




 


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




 


Data point to be submitted










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)



 


 




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 collateralised by immovable property



Annex V.Part 2.86(a), 87



 


 


 


 


 


 


 




100


of which: other collateralised 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)



 


 


 


 


 


 


 




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



 


 


 




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

11.2   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


Organised market options



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




100


Organised 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


Organised market options



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




150


Organised 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)



 


 


 


 


 


 


 


 


 


 




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’