Regulation (EU) 2020/605 of the European Central Bank of 9 April 2020 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2020/22)
Date: 2020-04-09
Institutions: European Central Bank
Subjects: accounting, disclosure of information, financial control, financial institution, financial instrument, international standard, standardised accounting system, technical specification




L_2020145EN.01000101.xml










7.5.2020   


EN


Official Journal of the European Union


L 145/1








            REGULATION (EU) 2020/605 OF THE EUROPEAN CENTRAL BANK
         
of 9 April 2020
         
amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2020/22)



THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

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


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,

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.












(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 and laid down by Commission Implementing Regulation (EU) No 680/2014 (4).












(3)


Implementing Regulation (EU) No 680/2014 has recently been amended, resulting in changes to the templates and instructions regarding the reporting of supervisory financial information.












(4)


It is necessary to align Regulation (EU) 2015/534 (ECB/2015/13) with the amending Commission Implementing Regulation (EU) 2020/429 (5).












(5)


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.


Annex I entitled ‘Simplified supervisory financial reporting’ is amended in accordance with Annex I to this Regulation;










2.


Annex II entitled ‘Over-simplified supervisory financial reporting’ is amended in accordance with Annex II to this Regulation;










3.


Annex IV entitled ‘“FINREP data points” under IFRS or National GAAP compatible with IFRS’ is replaced by Annex III to this Regulation;










4.


Annex V entitled ‘“FINREP data points” under national accounting frameworks’ is replaced by Annex IV to this Regulation.






Article 2

Final provisions

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 June 2020.




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, 9 April 2020.


For the Governing Council of the ECB


The President of the ECB

Christine LAGARDE
            





(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 Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 96, 30.3.2020, p. 1).




ANNEX I
Annex I to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘Simplified supervisory financial reporting’ is amended as follows:
Tables 1 and 2 are replaced by the following:

‘Table 1








Template number




Name of the template or of the group of template





 



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




13.2.1


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




13.3.1


Collateral obtained by taking possession 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




 



Information on performing and non-performing exposures





18.0


Information on performing and non-performing exposures




18.1


Inflows and outflows of non-performing exposures – loans and advances by counterparty sector




18.2


Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property




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 template





 



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


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




13.2.1


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




13.3.1


Collateral obtained by taking possession 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




 



Information on performing and non-performing exposures





18.0


Information on performing and non-performing exposures




18.1


Inflows and outflows of non-performing exposures – loans and advances by counterparty sector




18.2


Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property




19



Forborne exposures





 



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





 



Geographical breakdown





20.4


Geographical breakdown of assets by residence of the counterparty




20.5


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




20.6


Geographical breakdown of liabilities by residence of the counterparty




 



PART 4 [ANNUAL]





 



Group structure





40.1


Group structure: “entity-by-entity”’










ANNEX II
Annex II to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘Over-simplified supervisory financial reporting’ is amended as follows:
Tables 3 and 4 are replaced by the following:

‘Table 3








Template number




Name of the template or of the group of template





 



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





 



Information on performing and non-performing exposures





18.0


Information on performing and non-performing exposures




18.1


Inflows and outflows of non-performing exposures – loans and advances by counterparty sector




18.2


Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property




19



Forborne exposures









Table 4








Template number




Name of the template or of the group of template





 



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


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




12.1


Movements in allowances and provisions for credit losses




 



Information on performing and non-performing exposures





18.0


Information on performing and non-performing exposures




18.1


Inflows and outflows of non-performing exposures – loans and advances by counterparty sector




18.2


Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property




19



Forborne exposures’










ANNEX III
Annex IV to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘
         “FINREP data points” under IFRS or National GAAP compatible with IFRS’ is replaced by the following:




                     ‘ANNEX IV







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




 


 



Information on performing and non-performing exposures





18.0


F 18.00


Information on 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); IFRS 16.47(a)



21, 42


 




290


Investment property



IAS 40.5; IAS 1.54(b); IFRS 16.48



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; IFRS 16.47 (a)



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)


 


16


 




385



(Cash contributions to resolution funds and deposit guarantee schemes)




Annex V.Part 2.48i



 


 




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


 




435


(payment commitments to resolution funds and deposit guarantee schemes)



Annex V.Part 2.48i



 


 




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



 


 


 


 


 




445


of which: lease liabilities



IFRS 16.22, 26-28, 47(b)



 


 


 


 


 




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





References





Carrying amount




Notional amount






Financial assets Held for trading and trading




Financial liabilities Held for trading and trading




Total Trading




of which: sold






Annex V.Part 2.120, 131




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




Annex V.Part 2.133-135




Annex V.Part 2.133-135





010


020


030


040




010



Interest rate




Annex V.Part 2.129(a)



 


 


 


 




020


of which: economic hedges



Annex V.Part 2.137-139



 


 


 


 




030


OTC options



Annex V.Part 2.136



 


 


 


 




040


OTC other



Annex V.Part 2.136



 


 


 


 




050


Organized market options



Annex V.Part 2.136



 


 


 


 




060


Organized market other



Annex V.Part 2.136



 


 


 


 




070



Equity




Annex V.Part 2.129(b)



 


 


 


 




080


of which: economic hedges



Annex V.Part 2.137-139



 


 


 


 




090


OTC options



Annex V.Part 2.136



 


 


 


 




100


OTC other



Annex V.Part 2.136



 


 


 


 




110


Organized market options



Annex V.Part 2.136



 


 


 


 




120


Organized market other



Annex V.Part 2.136



 


 


 


 




130



Foreign exchange and gold




Annex V.Part 2.129(c)



 


 


 


 




140


of which: economic hedges



Annex V.Part 2.137-139



 


 


 


 




150


OTC options



Annex V.Part 2.136



 


 


 


 




160


OTC other



Annex V.Part 2.136



 


 


 


 




170


Organized market options



Annex V.Part 2.136



 


 


 


 




180


Organized market other



Annex V.Part 2.136



 


 


 


 




190



Credit




Annex V.Part 2.129(d)



 


 


 


 




195


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



IFRS 9.6.7.1; Annex V.Part 2.140



 


 


 


 




201


of which: other economic hedges



Annex V.Part 2.137-140



 


 


 


 




210


Credit default swap


 


 


 


 


 




220


Credit spread option


 


 


 


 


 




230


Total return swap


 


 


 


 


 




240


Other


 


 


 


 


 




250



Commodity




Annex V.Part 2.129(e)



 


 


 


 




260


of which: economic hedges



Annex V.Part 2.137-139



 


 


 


 




270



Other




Annex V.Part 2.129(f)



 


 


 


 




280


of which: economic hedges



Annex V.Part 2.137-139



 


 


 


 




290



DERIVATIVES




IFRS 9.Appendix A



 


 


 


 




300


of which: OTC - credit institutions



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



 


 


 


 




310


of which: OTC - other financial corporations



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



 


 


 


 




320


of which: OTC - rest



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



 


 


 


 




11.   Hedge accounting

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













By product or by type of market



 



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


Organized market options



Annex V.Part 2.136



 


 


 


 




050


Organized market other



Annex V.Part 2.136



 


 


 


 




060



Equity




Annex V.Part 2.129(b)



 


 


 


 




070


OTC options



Annex V.Part 2.136



 


 


 


 




080


OTC other



Annex V.Part 2.136



 


 


 


 




090


Organized market options



Annex V.Part 2.136



 


 


 


 




100


Organized market other



Annex V.Part 2.136



 


 


 


 




110



Foreign exchange and gold




Annex V.Part 2.129(c)



 


 


 


 




120


OTC options



Annex V.Part 2.136



 


 


 


 




130


OTC other



Annex V.Part 2.136



 


 


 


 




140


Organized market options



Annex V.Part 2.136



 


 


 


 




150


Organized market other



Annex V.Part 2.136



 


 


 


 




160



Credit




Annex V.Part 2.129(d)



 


 


 


 




170


Credit default swap



Annex V.Part 2.136



 


 


 


 




180


Credit spread option



Annex V.Part 2.136



 


 


 


 




190


Total return swap



Annex V.Part 2.136



 


 


 


 




200


Other



Annex V.Part 2.136



 


 


 


 




210



Commodity




Annex V.Part 2.129(e)



 


 


 


 




220



Other




Annex V.Part 2.129(f)



 


 


 


 




230



FAIR VALUE HEDGES




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



 


 


 


 




240



Interest rate




Annex V.Part 2.129(a)



 


 


 


 




250


OTC options



Annex V.Part 2.136



 


 


 


 




260


OTC other



Annex V.Part 2.136



 


 


 


 




270


Organized market options



Annex V.Part 2.136



 


 


 


 




280


Organized market other



Annex V.Part 2.136



 


 


 


 




290



Equity




Annex V.Part 2.129(b)



 


 


 


 




300


OTC options



Annex V.Part 2.136



 


 


 


 




310


OTC other



Annex V.Part 2.136



 


 


 


 




320


Organized market options



Annex V.Part 2.136



 


 


 


 




330


Organized market other



Annex V.Part 2.136



 


 


 


 




340



Foreign exchange and gold




Annex V.Part 2.129(c)



 


 


 


 




350


OTC options



Annex V.Part 2.136



 


 


 


 




360


OTC other



Annex V.Part 2.136



 


 


 


 




370


Organized market options



Annex V.Part 2.136



 


 


 


 




380


Organized market other



Annex V.Part 2.136



 


 


 


 




390



Credit




Annex V.Part 2.129(d)



 


 


 


 




400


Credit default swap



Annex V.Part 2.136



 


 


 


 




410


Credit spread option



Annex V.Part 2.136



 


 


 


 




420


Total return swap



Annex V.Part 2.136



 


 


 


 




430


Other



Annex V.Part 2.136



 


 


 


 




440



Commodity




Annex V.Part 2.129(e)



 


 


 


 




450



Other




Annex V.Part 2.129(f)



 


 


 


 




460



CASH FLOW HEDGES




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



 


 


 


 




470



HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION




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



 


 


 


 




480



PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK




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



 


 


 


 




490



PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK




IAS 39.71



 


 


 


 




500



DERIVATIVES-HEDGE ACCOUNTING




IFRS 7.24A; IAS 39.9; IFRS 9.6.1



 


 


 


 




510


of which: OTC - credit institutions



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



 


 


 


 




520


of which: OTC - other financial corporations



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



 


 


 


 




530


of which: OTC - rest



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



 


 


 


 




18   Information on performing and non-performing exposures

18.0   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


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


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


 


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 <= 2 years


Past due > 2 year <= 5 years


Past due > 5 year <= 7 years


Past due > 7 years


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


Of which: defaulted


of which: Credit-impaired instruments (Stage 3)


 


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


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


 


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 < = 2 year


Past due > 2 year < = 5 year


Past due > 5 year <= 7 years


Past due > 7 years


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


Of which: Credit-impaired instruments (Stage 3)


Collateral received on performing exposues


Collateral received on non-performing exposures


Financial guarantees received on performing exposures


Financial guarantees received on non-performing exposures




010


020


030


055


056


057


060


070


080


090


101


102


106


107


109


110


121


130


140


141


142


150


160


170


180


191


192


196


197


950


951


201


200


205


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




IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




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




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




CRR art 178; Annex V.Part 2.237(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




IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




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. 236, 238




Annex V. Part 2. 236, 238




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




IFRS 9.5.5.1; IFRS 9. Appendix A; Annex V. Part 2.237(a)




Annex V. Part 2. 239




Annex V. Part 2. 239




Annex V. Part 2. 239




Annex V. Part 2. 239





005



Cash balances at central banks and other demand deposits




Annex V.Part 2.2, 3



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




150


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




197


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




227


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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




 


Of which: Collateral received on non-performing exposures with forbearance measures


 


Of which: Financial guarantees received on non-performing exposures with forbearance measures




010


020


030


040


050


060


070


080


090


100


110


120


130


140


150


160


170


175


180


185





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 2. 268




Annex V. Part 2. 268





005



Cash balances at central banks and other demand deposits




Annex V.Part 2.2, 3



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




150


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




160


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




197


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




227


Households



Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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 IV
Annex V to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘ “FINREP data points” under national accounting frameworks’ is replaced by the following:




                     ‘ANNEX V







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




 


 



Information on performing and non-performing exposures





18.0


F 18.00


Information on 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); IFRS 16.47(a)



21, 42


 




290


Investment property


 



IAS 40.5; IAS 1.54(b); IFRS 16.48



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; IFRS 16.47 (a)



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);



 


16


 




385



(Cash contributions to resolution funds and deposit guarantee schemes)




Annex V.Part 2.48i




Annex V.Part 2.48i



 


 




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


 




435


(payment commitments to resolution funds and deposit guarantee schemes)



Annex V.Part 2.48i




Annex V.Part 2.48i



 


 




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 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 1.27-28




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



 


 


 


 


 


 


 




445


of which: lease liabilities


 



IFRS 16.22, 26-28, 47(b)



 


 


 


 


 


 


 




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


Organized market options



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




100


Organized market other



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




110



Foreign exchange and gold




Annex V.Part 2.129(c)



 


 


 


 


 


 


 


 


 


 




120


OTC options



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




130


OTC other



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




140


Organized market options



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




150


Organized market other



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




160



Credit




Annex V.Part 2.129(d)



 


 


 


 


 


 


 


 


 


 




170


Credit default swap



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




180


Credit spread option



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




190


Total return swap



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




200


Other



Annex V.Part 2.136



 


 


 


 


 


 


 


 


 


 




210



Commodity




Annex V.Part 2.129(e)



 


 


 


 


 


 


 


 


 


 




220



Other




Annex V.Part 2.129(f)



 


 


 


 


 


 


 


 


 


 




230



DERIVATIVES-HEDGE ACCOUNTING




Annex V.Part 1.22, 26



 


 


 


 


 


 


 


 


 


 




231


of which: fair value hedges



Annex V.Part 2.143



 


 


 


 


 


 


 


 


 


 




232


of which: cash flow hedges



Annex V.Part 2.143



 


 


 


 


 


 


 


 


 


 




233


of which: cost-price hedges



Annex V.Part 2.143, 144



 


 


 


 


 


 


 


 


 


 




234


of which: hedge in net investments in a foreign operation



Annex V.Part 2.143



 


 


 


 


 


 


 


 


 


 




235


of which: portfolio fair value hedges of interest rate risk



Annex V.Part 2.143



 


 


 


 


 


 


 


 


 


 




236


of which: portfolio cash flow hedges of interest rate risk



Annex V.Part 2.143



 


 


 


 


 


 


 


 


 


 




240


of which: OTC - credit institutions



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



 


 


 


 


 


 


 


 


 


 




250


of which: OTC - other financial corporations



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



 


 


 


 


 


 


 


 


 


 




260


of which: OTC - rest



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



 


 


 


 


 


 


 


 


 


 




18.   Information on performing and non-performing exposures

18.0   Information on performing and non-performing exposures













































 




References National GAAP based on BAD






References National GAAP compatible IFRS





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


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


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


 


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 <= 2 years


Past due > 2 year <= 5 years


Past due > 5 year <= 7 years


Past due > 7 years


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


Of which: defaulted


of which: Credit-impaired instruments (Stage 3)


of which: impaired


 


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


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


 


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 < = 2 year


Past due > 2 year < = 5 year


Past due > 5 year <= 7 years


Past due > 7 years


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


Of which: Credit-impaired instruments (Stage 3)


Collateral received on performing exposues


Collateral received on non-performing exposues


Financialguarantees received on performing exposures


Financialguarantees received on non-performing exposures




010


020


030


055


056


057


060


070


080


090


101


102


106


107


109


110


121


122


130


140


141


142


150


160


170


180


191


192


196


197


950


951


201


200


205


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




IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




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




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




CRR art 178; Annex V.Part 2.237(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




IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




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. 236, 238




Annex V. Part 2. 236, 238




IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)




IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)




Annex V. Part 2. 239




Annex V. Part 2. 239




Annex V. Part 2. 239




Annex V. Part 2. 239






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




Annex V. Part 2. 222, 235-236




Annex V. Part 2. 222, 235-236



 



CRR art 178; Annex V.Part 2.237(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. 236, 238




Annex V. Part 2. 236, 238



 


 



Annex V. Part 2. 239




Annex V. Part 2. 239




Annex V. Part 2. 239




Annex V. Part 2. 239





005



Cash balances at central banks and other demand deposits




BAD art 13(2); Annex V.Part 2.2, 3




Annex V.Part 2.2, 3



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




197


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




227


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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


Financialguarantees received on exposures with forbearance measures




 


Of which: Collateral received on non-performing exposures with forbearance measures


 


Of which: Financialguarantees received on non-performing exposures with forbearance measures




010


020


030


040


050


060


070


080


090


100


110


120


130


140


150


160


170


175


180


185





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 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




Annex V. Part 2. 268




Annex V. Part 2. 268





005



Cash balances at central banks and other demand deposits




BAD art 13(2); Annex V.Part 2.2, 3




Annex V.Part 2.2, 3



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




170


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




900


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




903


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




197


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




910


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




913


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




920


Of which: Small and Medium-sized Enterprises



SME Art 1 2(a)




SME Art 1 2(a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




923


Of which: Loans collateralised by commercial immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




227


Households



Annex V.Part 1.42(f)




Annex V.Part 1.42(f)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




930


Of which: Loans collateralised by residential immovable property



Annex V.Part 2.86(a), 87, 234i (a)




Annex V.Part 2.86(a), 87, 234i (a)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




933


Of which: Credit for consumption



Annex V.Part 2.88(a), 234i (b)




Annex V.Part 2.88(a), 234i (b)



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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




Annex V.Part 2.249



 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 




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’