CELEX: 32017R1538
Language: en
Date: 2017-08-25 00:00:00
Title: Regulation (EU) 2017/1538 of the European Central Bank of 25 August 2017 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2017/25)

19.9.2017   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 240/1
               
            REGULATION (EU) 2017/1538 OF THE EUROPEAN CENTRAL BANK
      of 25 August 2017
      amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2017/25)
      
      THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,
      Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (1), and in particular Article 4(1) and (3), Article 6(2), Article 6(5)(d) and Article 10 thereof,
      Having regard to Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17) (2), and in particular Article 21(1), Article 140 and Article 141(1) thereof,
      Having regard to the public consultation pursuant to Article 4(3) of Regulation (EU) No 1024/2013,
      Whereas:
      
                  (1)
               
               
                  Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) (3) lays down reporting requirements concerning the supervisory financial information to be submitted by supervised entities to national competent authorities (NCAs).
               
            
                  (2)
               
               
                  Regulation (EU) 2015/534 (ECB/2015/13) requires supervised entities to report supervisory financial information based on the templates developed by the European Banking Authority (EBA) and laid down by Commission Implementing Regulation (EU) No 680/2014 (4).
               
            
                  (3)
               
               
                  In July 2014 the International Accounting Standards Board (IASB) released International Financial Reporting Standard 9 ‘Financial Instruments’ (hereinafter ‘IFRS 9’) which will replace the current reporting standard for financial instruments International Accounting Standard 39 ‘Financial Instruments: Recognition and Measurement’.
               
            
                  (4)
               
               
                  IFRS 9 was incorporated in Union law by Commission Regulation (EU) 2016/2067 (5).
               
            
                  (5)
               
               
                  In order to take into account the provisions of IFRS 9, Implementing Regulation (EU) No 680/2014 has been amended by Commission Implementing Regulation (EU) 2017/1443 (6). The amendments include, inter alia, changes to the templates and instructions regarding the reporting of supervisory financial information.
               
            
                  (6)
               
               
                  It is necessary to align Regulation (EU) 2015/534 (ECB/2015/13) with the amended accounting framework and Implementing Regulation (EU) 2017/1443. Furthermore, minor technical and terminological amendments need to be made to Regulation (EU) 2015/534 (ECB/2015/13).
               
            
                  (7)
               
               
                  Therefore, Regulation (EU) 2015/534 (ECB/2015/13) should be amended accordingly in line with the procedure of Articles 26(7) and 26(8) of Regulation (EU) No 1024/2013,
               
            HAS ADOPTED THIS REGULATION:
      Article 1
      Amendments
      Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows:
      
                  (1)
               
               
                  Article 1 is replaced by the following:
                  ‘Article 1
                  Subject matter and general principles
                  1.   This Regulation lays down requirements concerning reporting of supervisory financial information to be submitted to NCAs by:
                  
                              (a)
                           
                           
                              significant credit institutions applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013;
                           
                        
                              (b)
                           
                           
                              significant credit institutions, other than those referred to in point (a), which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC;
                           
                        
                              (c)
                           
                           
                              significant credit institutions on an individual basis and significant branches;
                           
                        
                              (d)
                           
                           
                              significant credit institutions regarding subsidiaries established in a non-participating Member State or a third country;
                           
                        
                              (e)
                           
                           
                              less significant credit institutions applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013;
                           
                        
                              (f)
                           
                           
                              less significant credit institutions, other than those referred to in point (e), which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC;
                           
                        
                              (g)
                           
                           
                              less significant credit institutions on an individual basis and less significant branches.
                           
                        2.   As an exception to Articles 7 and 14, credit institutions that have been given a waiver regarding the application of prudential requirements on an individual basis, in accordance with Article 7 or 10 of Regulation (EU) No 575/2013, shall not be required to report supervisory financial information on an individual basis in accordance with this Regulation. Where credit institutions do not report supervisory financial information on an individual basis in accordance with this paragraph, NCAs shall submit to the ECB any template specified in Annex III or IV of Implementing Regulation (EU) No 680/2014 that they collect in relation to these credit institutions.
                  3.   Where competent authorities, including the ECB, require institutions to comply with the obligations laid down in Parts Two to Four and Parts Six to Eight of Regulation (EU) No 575/2013 and in Title VII of Directive 2013/36/EU on a sub-consolidated basis in accordance with Article 11(5) of Regulation (EU) No 575/2013, those institutions shall comply also on a sub-consolidated basis with the requirements laid down in this Regulation on a consolidated basis.
                  3a.   Where parent institutions apply an individual consolidation method in accordance with Article 9(1) of Regulation (EU) No 575/2013, those institutions shall comply with the requirements laid down in this Regulation on an individual basis applying only the individual consolidation method.
                  4.   NCAs and/or national central banks may use the data collected pursuant to this Regulation for any other tasks.
                  5.   This Regulation shall not affect the accounting standards applied by supervised entities in their consolidated accounts or annual accounts, nor change the accounting standards applied for supervisory reporting. As supervised entities apply different accounting standards, only information related to valuation rules, including methods for estimation of credit risk losses, which exist under the relevant accounting standards and are applied by the corresponding supervised entities on an individual or consolidated basis shall be submitted. For these purposes, specific reporting templates are provided for supervised entities applying national accounting frameworks based on Directive 86/635/EEC. Data points within the templates which are not applicable to the respective supervised entities do not have to be reported.
                  6.   Significant and less significant branches may submit the information that they are required to provide under this Regulation to the relevant NCA through the credit institution by which they were established.’;
               
            
                  (2)
               
               
                  Article 2 is amended as follows:
                  
                              (a)
                           
                           
                              point 3 is deleted;
                           
                        
                              (b)
                           
                           
                              the following points (6) to (9) are inserted:
                              
                                          ‘(6)
                                       
                                       
                                          “significant credit institution” means a credit institution which has the status of a significant supervised entity;
                                       
                                    
                                          (7)
                                       
                                       
                                          “less significant credit institution” means a credit institution which does not have the status of a significant supervised entity;
                                       
                                    
                                          (8)
                                       
                                       
                                          “significant branch” means a branch which has the status of a significant supervised entity which is not part of a supervised group and is established in a participating Member State by a credit institution established in a non-participating Member State;
                                       
                                    
                                          (9)
                                       
                                       
                                          “less significant branch” means a branch which does not have the status of a significant supervised entity which is not part of a supervised group and is established in a participating Member State by a credit institution established in a non-participating Member State.’;
                                       
                                    
                        
            
                  (3)
               
               
                  Article 3 is replaced by the following:
                  ‘Article 3
                  Change of status of a supervised entity
                  1.   For the purposes of this Regulation, a supervised entity shall be classified as significant 12 months after a decision as referred to in Article 45(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it. It shall report information in accordance with Title II of this Regulation as a significant supervised entity on the first reporting reference date which occurs after it has been classified as significant.
                  2.   For the purposes of this Regulation, a supervised entity shall be classified as less significant when a decision as referred to in Article 46(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it. Thereafter, it shall start to report information in accordance with Title III of this Regulation.’;
               
            
                  (4)
               
               
                  the heading of Title II is replaced by the following:
                  ‘TITLE II
                  
                     REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS’;
               
            
                  (5)
               
               
                  Chapter I of Title II is replaced by the following:
                  ‘CHAPTER I
                  
                  
                     
                        Reporting on a consolidated basis
                     
                  
                  Article 4
                  Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying IFRS for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013
                  In accordance with Article 99(3) of Regulation (EU) No 575/2013, significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall report supervisory financial information as provided for in Articles 2, 3 and 10 of Implementing Regulation (EU) No 680/2014 on a consolidated basis.
                  Article 5
                  Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying national accounting frameworks on a consolidated basis based on Directive 86/635/EEC
                  In accordance with Article 99(6) of Regulation (EU) No 575/2013, significant credit institutions, other than those referred to in Article 4, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall report supervisory financial information on a consolidated basis as provided for in Articles 2, 3 and 11 of Implementing Regulation (EU) No 680/2014.’;
               
            
                  (6)
               
               
                  the heading of Chapter II of Title II is replaced by the following:
                  ‘CHAPTER II
                  
                  
                     
                        Reporting on an individual basis
                     ’;
               
            
                  (7)
               
               
                  Article 6 is replaced by the following:
                  ‘Article 6
                  Format and frequency of reporting on an individual basis for credit institutions which are not part of a significant supervised group and for significant branches
                  1.   Significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are not part of a significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis. This shall also apply to significant branches.
                  2.   The supervisory financial reporting referred to in paragraph 1 shall include the information specified in Article 9 of Implementing Regulation (EU) No 680/2014, including information specified in template 40.1 of Annex III to that Regulation, and shall take place with the frequency specified in that Article.
                  3.   Significant credit institutions, other than those referred to in paragraph 1, which are not part of a significant supervised group and are subject to national accounting frameworks based on Directive 86/635/EEC shall report supervisory financial information to the relevant NCA. This shall also apply to significant branches.
                  4.   The supervisory financial reporting referred to in paragraph 3 shall include the information specified in Article 11 of Implementing Regulation (EU) No 680/2014, including information specified in template 40.1 of Annex IV to that Regulation, and shall take place with the frequency specified in that Article.
                  5.   The information specified in paragraphs 2 and 4 above shall only include information related to:
                  
                              (a)
                           
                           
                              assets, liabilities, equity, income and expenses that are recognised by the supervised entity under the applicable accounting standards;
                           
                        
                              (b)
                           
                           
                              off-balance sheet exposures and activities in which the supervised entity is involved;
                           
                        
                              (c)
                           
                           
                              transactions other than those specified in points (a) and (b) performed by the supervised entity;
                           
                        
                              (d)
                           
                           
                              valuation rules, including methods for estimation of credit risk losses, which exist under the applicable accounting standards and are applied by the supervised entity.
                           
                        6.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2 and 4 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
                  7.   As an exception to paragraphs 2 and 4, significant credit institutions which are not part of a significant supervised group shall report the information specified in templates 17.1, 17.2, and 17.3 in Annexes III and IV and in template 40.2 in Annexes III and IV to Implementing Regulation (EU) No 680/2014 only if they prepare consolidated financial statements.
                  8.   As an exception to paragraphs 2 and 4, significant branches shall not be required to report the information specified in templates 17.1, 17.2, and 17.3 in Annexes III and IV and in templates 40.1 and 40.2 in Annexes III and IV to Implementing Regulation (EU) No 680/2014.’;
               
            
                  (8)
               
               
                  the heading of Article 7 is replaced by the following:
                  ‘Article 7
                  
                     Format and frequency of reporting on an individual basis for credit institutions which are part of a significant supervised group’;
                  
               
            
                  (9)
               
               
                  Article 7(1) is replaced by the following:
                  ‘1.   Significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are part of a significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis. Supervisory financial reporting by these credit institutions shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex I.’;
               
            
                  (10)
               
               
                  Article 7(3) is replaced by the following:
                  ‘3.   Significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a significant supervised group shall report supervisory financial information to the relevant NCA.’;
               
            
                  (11)
               
               
                  Article 8 is replaced by the following:
                  ‘Article 8
                  Reporting reference dates and remittance dates for significant credit institutions and significant branches
                  1.   The information concerning significant credit institutions and significant branches specified in Articles 6 and 7 shall have the following reporting reference dates:
                  
                              (a)
                           
                           
                              for quarterly reporting, 31 March, 30 June, 30 September and 31 December;
                           
                        
                              (b)
                           
                           
                              for semi-annual reporting, 30 June and 31 December;
                           
                        
                              (c)
                           
                           
                              for annual reporting, 31 December.
                           
                        2.   Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reporting reference date.
                  3.   As an exception to paragraphs 1 and 2, where significant credit institutions are permitted to elaborate their annual accounts based on an accounting year that deviates from the calendar year, NCAs may adjust the reporting reference dates to the accounting year-end. The adjusted reporting reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Information referring to a period shall be reported cumulatively from the first day of the accounting year to the reporting reference date.
                  4.   NCAs shall submit to the ECB the information concerning significant credit institutions and significant branches specified in Articles 6 and 7 by close of business on the following remittance dates:
                  
                              (a)
                           
                           
                              for significant credit institutions which are not part of a significant supervised group and significant branches, the 10th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014;
                           
                        
                              (b)
                           
                           
                              for significant credit institutions which are part of a significant supervised group, the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014.
                           
                        5.   NCAs shall decide when significant credit institutions and significant branches have to report supervisory financial information in order for them to meet these deadlines.’;
               
            
                  (12)
               
               
                  Chapter III of Title II is replaced by the following:
                  ‘CHAPTER III
                  
                  
                     
                        Reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
                     
                  
                  Article 9
                  Format and frequency of reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
                  1.   Supervisory financial information in respect of subsidiaries established in a non-participating Member State or a third country shall be reported in the following manner:
                  
                              (a)
                           
                           
                              Significant credit institutions applying IFRS on a consolidated basis in accordance with Regulation (EC) No 1606/2002, including those that apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall ensure that the supervisory financial information specified in paragraph 1 of Annex II is submitted on an individual basis to the relevant NCA in respect of subsidiaries established in a non-participating Member State or a third country. The supervisory financial reporting shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014.
                           
                        
                              (b)
                           
                           
                              Significant credit institutions, other than those referred to in point a, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall ensure that the supervisory financial information specified in paragraph 2 of Annex II is submitted on an individual basis to the relevant NCA in respect of subsidiaries established in a non-participating Member State or a third country. The supervisory financial reporting shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014.
                           
                        1a.   Where more than one credit institution within a supervised group applies prudential requirements on a consolidated basis, paragraph 1 shall apply only to the credit institution established in a participating Member State and at the highest level of consolidation.
                  2.   As an exception to paragraph 1, financial information concerning subsidiaries which have a total asset value of EUR 3 billion or less shall not be reported. For this purpose, the total value of the assets shall be determined on the basis of the prudential reporting in accordance with applicable law. If the total value of the assets cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws.
                  3.   The information shall be reported in accordance with paragraph 1 from the next reporting reference date for quarterly reporting where the total value of the assets of a subsidiary exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting. Reporting in accordance with paragraph 1 is not required from the next reporting reference date for quarterly reporting where the total value of the assets of a subsidiary is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting.
                  Article 10
                  Reporting reference dates and remittance dates for reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country
                  1.   The information specified in Article 9 shall be collected with the same reporting reference dates as supervisory financial information concerning the related significant credit institutions reporting on a consolidated basis. Information referring to a period shall be reported cumulatively from the first day of the accounting year used for reporting financial information to the reporting reference date.
                  2.   NCAs shall submit to the ECB information concerning subsidiaries established in a non-participating Member State or a third country as specified in Article 9 by close of business of the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014.
                  3.   NCAs shall decide when credit institutions have to report supervisory financial information in order for them to meet this deadline.’;
               
            
                  (13)
               
               
                  the heading of Title III is replaced by the following:
                  ‘TITLE III
                  
                     REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS’;
               
            
                  (14)
               
               
                  Chapter I of Title III is replaced by the following:
                  ‘CHAPTER I
                  
                  
                     
                        Reporting on a consolidated basis
                     
                  
                  Article 11
                  Format and frequency of reporting on a consolidated basis for less significant credit institutions
                  1.   Less significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013 shall report supervisory financial information to the relevant NCA on a consolidated basis.
                  2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 1 of Annex I.
                  3.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
                  4.   Less significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall report supervisory financial information to the relevant NCA on a consolidated basis. That supervisory financial reporting shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I.
                  5.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
                  6.   As an exception to paragraphs 4 and 5 supervisory financial reporting concerning less significant credit institutions the assets of which have a total value, on a consolidated basis, of EUR 3 billion or less shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraph 4 of this Article. For this purpose, the total value of the assets of credit institutions, on a consolidated basis, shall be determined on the basis of the prudential consolidated reporting in accordance with applicable law. If the total value of the assets cannot be determined on the basis of the prudential consolidated reporting, it shall be determined on the basis of the most recent audited consolidated annual accounts, and if those annual accounts are not available, on the basis of the consolidated annual accounts prepared in accordance with applicable national accounting laws.
                  7.   Less significant credit institutions shall start reporting information in accordance with paragraphs 4 and 5 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution exceeds, on a consolidated basis, EUR 3 billion, on four consecutive reporting reference dates for quarterly reporting. Less significant credit institutions shall start reporting information in accordance with paragraph 6 where the total value of the assets of a less significant credit institution is below or equal to, on a consolidated basis, EUR 3 billion, on three consecutive reporting reference dates for quarterly reporting.
                  8.   The information specified in paragraphs 2, 3, 4, 5, and 6 shall be reported as provided for in Article 6(5) of this Regulation.
                  9.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 4, 5, and 6 as part of a broader reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
                  Article 12
                  Reporting reference dates and remittance dates for less significant credit institutions
                  1.   The information reported by less significant credit institutions on a consolidated basis specified in Article 11 shall have the following reporting reference dates:
                  
                              (a)
                           
                           
                              for quarterly reporting, 31 March, 30 June, 30 September and 31 December;
                           
                        
                              (b)
                           
                           
                              for semi-annual reporting, 30 June and 31 December;
                           
                        
                              (c)
                           
                           
                              for annual reporting, 31 December.
                           
                        2.   Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reporting reference date.
                  3.   As an exception to paragraphs 1 and 2, where less significant credit institutions are permitted by NCAs to report supervisory financial information on a consolidated basis based on an accounting year that deviates from the calendar year, NCAs may adjust the reporting reference dates to the accounting year-end. The adjusted reporting reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Information referring to a period shall be reported cumulatively covering the period from the first day of the accounting year to the reporting reference date.
                  4.   NCAs shall submit to the ECB the information specified in Article 11 by close of business on the following remittance dates:
                  
                              (a)
                           
                           
                              for less significant credit institutions established in a participating Member State and reporting at the highest level of consolidation, the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014;
                           
                        
                              (b)
                           
                           
                              for less significant credit institutions reporting on a consolidated basis, other than those referred to in point (a), the 35th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014.
                           
                        5.   NCAs shall decide when credit institutions have to report supervisory financial information in order for them to meet these deadlines.’;
               
            
                  (15)
               
               
                  the heading of Chapter II of Title III is replaced by the following:
                  ‘CHAPTER II
                  
                  
                     
                        Reporting on an individual basis
                     ’;
               
            
                  (16)
               
               
                  Article 13 is replaced by the following:
                  ‘Article 13
                  Format and frequency of reporting on an individual basis for less significant credit institutions which are not part of a supervised group and for less significant branches
                  1.   Less significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are not part of a supervised group shall report supervisory financial information to the relevant NCA on an individual basis. This shall also apply to less significant branches.
                  2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 1 of Annex I.
                  3.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
                  4.   Less significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and which are not part of a supervised group shall report supervisory financial information to the relevant NCA. This shall also apply to less significant branches.
                  5.   The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I.
                  6.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
                  7.   Paragraphs 2, 3, 5 and 6 shall be subject to the following exceptions:
                  
                              (a)
                           
                           
                              supervisory financial reporting concerning less significant credit institutions the assets of which have a total value equal to or less than EUR 3 billion shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraphs 2, 3, 5 or 6;
                           
                        
                              (b)
                           
                           
                              a less significant branch shall not report supervisory financial information if the total value of its assets is below or equal to EUR 3 billion.
                           
                        8.   For the purposes of paragraph 7, the total value of the assets of the less significant credit institution and less significant branch shall be determined on the basis of the prudential reporting in accordance with applicable law. If the total value of the assets of a less significant credit institution cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws. If the total value of the assets of a less significant branch cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of statistical data reported pursuant to Regulation (EU) No 1071/2013 of the European Central Bank (*1).
                  9.   Less significant credit institutions and less significant branches shall start reporting information in accordance with paragraphs 2, 3, 5 and 6 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution or a less significant branch exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting. Less significant credit institutions and less significant branches shall start reporting information in accordance with paragraph 7 where the total value of the assets of a less significant credit institution or a less significant branch is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting.
                  10.   The information specified in paragraphs 2, 3, 5, 6, and 7 shall be reported as provided for in Article 6(5) of this Regulation.
                  11.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
                  
                     (*1)  Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (ECB/2013/33) (OJ L 297, 7.11.2013, p. 1).’;"
						
               
            
                  (17)
               
               
                  Article 14 is replaced by the following:
                  ‘Article 14
                  Format and frequency of reporting on an individual basis for credit institutions which are part of a less significant supervised group
                  1.   Less significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are part of a less significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis.
                  2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex II.
                  3.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
                  4.   Less significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a less significant supervised group shall report supervisory financial information to the relevant NCA.
                  5.   The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex II.
                  6.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
                  7.   As an exception to paragraphs 2, 3, 5 and 6 supervisory financial reporting by less significant credit institutions the assets of which have a total value equal to or less than EUR 3 billion shall include the information specified in Annex III. For this purpose, the total value of the assets of the less significant credit institution shall be determined on the basis of the prudential reporting in accordance with applicable law. If the total value of the assets of a less significant credit institution cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws.
                  8.   Less significant credit institutions shall start reporting information in accordance with paragraphs 2, 3, 5 and 6 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting. Less significant credit institutions shall start reporting information in accordance with paragraph 7 where the total value of the assets of a less significant credit institution is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting.
                  9.   The information specified in paragraphs 2, 3, 5, 6 and 7 shall be reported as provided for in Article 6(5) of this Regulation.
                  10.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.’;
               
            
                  (18)
               
               
                  Article 15 is replaced by the following:
                  ‘Article 15
                  Reporting reference dates and remittance dates for less significant credit institutions and less significant branches
                  1.   The information concerning less significant credit institutions and less significant branches specified in Articles 13 and 14 shall have the following reporting reference dates:
                  
                              (a)
                           
                           
                              for quarterly reporting, 31 March, 30 June, 30 September and 31 December;
                           
                        
                              (b)
                           
                           
                              for semi-annual reporting, 30 June and 31 December;
                           
                        
                              (c)
                           
                           
                              for annual reporting, 31 December.
                           
                        2.   Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reporting reference date.
                  3.   As an exception to paragraphs 1 and 2, where less significant credit institutions are permitted by NCAs to report their supervisory financial information based on an accounting year that deviates from the calendar year, NCAs may adjust the reporting reference dates to the accounting year-end. The adjusted reporting reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Data referring to a period shall be reported cumulatively from the first day of the accounting year to the reporting reference date.
                  4.   NCAs shall submit to the ECB the supervisory financial information concerning less significant credit institutions and less significant branches specified in Articles 13 and 14 by close of business on the following remittance dates:
                  
                              (a)
                           
                           
                              for less significant credit institutions which are not part of a supervised group and for less significant branches, the 25th working day following the remittance dates referred to in Implementing Regulation (EU) No 680/2014;
                           
                        
                              (b)
                           
                           
                              for less significant credit institutions which are part of a less significant supervised group, the 35th working day following the remittance dates referred to in Implementing Regulation (EU) No 680/2014.
                           
                        5.   NCAs shall decide when less significant credit institutions and less significant branches have to report supervisory financial information in order for them to meet these deadlines.’;
               
            
                  (19)
               
               
                  Article 17 is replaced by the following:
                  ‘Article 17
                  IT language for the transmission of information from national competent authorities to the ECB
                  NCAs shall transmit the information specified in this Regulation in accordance with the relevant eXtensible Business Reporting Language taxonomy in order to provide a uniform technical format for the exchange of data. For these purposes, NCAs shall follow the specifications set out in Article 6 of Decision ECB/2014/29.’;
               
            
                  (20)
               
               
                  Article 18 is deleted;
               
            
                  (21)
               
               
                  Article 19 is replaced by the following:
                  ‘Article 19
                  Transitional provisions
                  1.   If a less significant supervised entity becomes significant before 1 January 2018 it shall be classified as a significant supervised entity for the purpose of this Regulation 18 months after a decision as referred to in Article 45(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it.
                  2.   If the total value of the assets of a less significant supervised entity on an individual or consolidated basis exceeds EUR 3 billion before 1 January 2018 it shall start to report in accordance with the relevant provisions of this Regulation on the first reporting reference date that occurs at least 18 months after the threshold has been exceeded.
                  3.   If the total value of the assets of a subsidiary established in a non-participating Member State or a third country exceeds EUR 3 billion before 1 January 2018 the information shall be reported in accordance with Article 9(1) on the first reporting reference date that occurs at least 18 months after the threshold has been exceeded.’;
               
            
                  (22)
               
               
                  Annexes I and II are amended in accordance with Annex I to this Regulation;
               
            
                  (23)
               
               
                  Annex IV is replaced by Annex II to this Regulation;
               
            
                  (24)
               
               
                  Annex V is replaced by Annex III to this Regulation.
               
            Article 2
      Final provisions
      1.   This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
      2.   This Regulation shall apply to supervised entities applying IFRS under Regulation (EC) No 1606/2002, including those that apply IFRS for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, for the first time as at the first reporting reference date falling within their next financial year after 31 December 2017.
      3.   This Regulation shall apply to significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC from 1 January 2018.
      4.   This Regulation shall apply to less significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC from 1 January 2018.
      5.   Notwithstanding the above, the ECB may decide, at the request of an NCA, to apply this Regulation to less significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC and established in the Member State of that NCA from 1 January 2019 if such national accounting framework is not compatible with IFRS.
      
         This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
         Done at Frankfurt am Main, 25 August 2017.
         
            
               For the Governing Council of the ECB
            
            
               The President of the ECB
            
            Mario DRAGHI
         
      
      
         (1)  OJ L 287, 29.10.2013, p. 63.
      
         (2)  OJ L 141, 14.5.2014, p. 1.
      
         (3)  Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (OJ L 86, 31.3.2015, p. 13).
      
         (4)  Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1).
      
         (5)  Commission Regulation (EU) 2016/2067 of 22 November 2016 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9 (OJ L 323, 29.11.2016, p. 1).
      
         (6)  Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 213, 17.8.2017, p. 1).
      
         ANNEX I
         Annexes I and II to Regulation (EU) 2015/534 (ECB/2015/13) are amended as follows:
         
                     1.
                  
                  
                     Annex I is amended as follows:
                     
                                 (a)
                              
                              
                                 in paragraphs 1 and 2 the words ‘supervised groups and’ are deleted;
                              
                           
                                 (b)
                              
                              
                                 the following paragraph 2a is inserted:
                                 
                                             ‘2a.
                                          
                                          
                                             As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:
                                             
                                                         (a)
                                                      
                                                      
                                                         the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) No 680/2014;
                                                      
                                                   
                                                         (b)
                                                      
                                                      
                                                         the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) No 680/2014;
                                                      
                                                   
                                                         (c)
                                                      
                                                      
                                                         the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) No 680/2014; and
                                                      
                                                   
                                                         (d)
                                                      
                                                      
                                                         the information specified in template 16.3 or the information specified in template 16.4 from Annex IV to Implementing Regulation (EU) No 680/2014.’;
                                                      
                                                   
                                       
                           
                                 (c)
                              
                              
                                 paragraph 4 is replaced by the following:
                                 
                                             ‘4.
                                          
                                          
                                             Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for credit institutions reporting on a consolidated basis. Template 40.1 in Tables 1 and 2 is provided for credit institutions reporting on a consolidated basis and credit institutions that are not part of a group reporting on an individual basis.’;
                                          
                                       
                           
                                 (d)
                              
                              
                                 Tables 1 and 2 are replaced by the following:
                              
                           ‘Table 1
                     
                     
                                 
                                    Template number
                                 
                              
                              
                                 
                                    Name of the template or of the group of templates
                                 
                              
                           
                                  
                              
                              
                                 
                                    PART 1 [QUARTERLY FREQUENCY]
                                 
                              
                           
                                  
                              
                              
                                 
                                    Balance Sheet Statement [Statement of Financial Position]
                                 
                              
                           
                                 1.1
                              
                              
                                 Balance Sheet Statement: assets
                              
                           
                                 1.2
                              
                              
                                 Balance Sheet Statement: liabilities
                              
                           
                                 1.3
                              
                              
                                 Balance Sheet Statement: equity
                              
                           
                                 2
                              
                              
                                 
                                    Statement of profit or loss
                                 
                              
                           
                                  
                              
                              
                                 
                                    Breakdown of financial assets by instrument and by counterparty sector
                                 
                              
                           
                                 4.1
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
                              
                           
                                 4.2.1
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
                              
                           
                                 4.2.2
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
                              
                           
                                 4.3.1
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
                              
                           
                                 4.4.1
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
                              
                           
                                 4.5
                              
                              
                                 Subordinated financial assets
                              
                           
                                 5.1
                              
                              
                                 
                                    Breakdown of non-trading loans and advances by product
                                 
                              
                           
                                 6.1
                              
                              
                                 
                                    Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes
                                 
                              
                           
                                  
                              
                              
                                 
                                    Breakdown of financial liabilities
                                 
                              
                           
                                 8.1
                              
                              
                                 Breakdown of financial liabilities by product and by counterparty sector
                              
                           
                                 8.2
                              
                              
                                 Subordinated financial liabilities
                              
                           
                                  
                              
                              
                                 
                                    Loan commitments, financial guarantees and other commitments
                                 
                              
                           
                                 9.1.1
                              
                              
                                 Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
                              
                           
                                 9.2
                              
                              
                                 Loan commitments, financial guarantees and other commitments received
                              
                           
                                 10
                              
                              
                                 
                                    Derivatives – Trading and economic hedges
                                 
                              
                           
                                  
                              
                              
                                 
                                    Hedge accounting
                                 
                              
                           
                                 11.1
                              
                              
                                 Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge
                              
                           
                                  
                              
                              
                                 
                                    Movements in allowances and provisions for credit losses
                                 
                              
                           
                                 12.1
                              
                              
                                 Movements in allowances and provisions for credit losses
                              
                           
                                  
                              
                              
                                 
                                    Collateral and guarantees received
                                 
                              
                           
                                 13.1
                              
                              
                                 Breakdown of collateral and guarantees by loans and advances other than held for trading
                              
                           
                                 13.2
                              
                              
                                 Collateral obtained by taking possession during the period [held at the reporting date]
                              
                           
                                 13.3
                              
                              
                                 Collateral obtained by taking possession [tangible assets] accumulated
                              
                           
                                 14
                              
                              
                                 
                                    Fair value hierarchy: financial instruments at fair value
                                 
                              
                           
                                  
                              
                              
                                 
                                    Breakdown of selected statement of profit or loss items
                                 
                              
                           
                                 16.1
                              
                              
                                 Interest income and expenses by instrument and counterparty sector
                              
                           
                                 16.3
                              
                              
                                 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
                              
                           
                                  
                              
                              
                                 
                                    Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
                                 
                              
                           
                                 17.1
                              
                              
                                 Reconciliation between accounting and CRR scope of consolidation: Assets
                              
                           
                                 17.2
                              
                              
                                 Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures — loan commitments, financial guarantees and other commitments given
                              
                           
                                 17.3
                              
                              
                                 Reconciliation between accounting and CRR scope of consolidation: Liabilities
                              
                           
                                 18
                              
                              
                                 
                                    Performing and non-performing exposures
                                 
                              
                           
                                 19
                              
                              
                                 
                                    Forborne exposures
                                 
                              
                           
                                  
                              
                              
                                 
                                    PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
                                 
                              
                           
                                  
                              
                              
                                 
                                    Geographical breakdown
                                 
                              
                           
                                 20.4
                              
                              
                                 Geographical breakdown of assets by residence of the counterparty
                              
                           
                                 20.5
                              
                              
                                 Geographical breakdown of off-balance sheet exposures by residence of the counterparty
                              
                           
                                 20.6
                              
                              
                                 Geographical breakdown of liabilities by residence of the counterparty
                              
                           
                                  
                              
                              
                                 
                                    PART 4 [ANNUAL]
                                 
                              
                           
                                  
                              
                              
                                 
                                    Group structure
                                 
                              
                           
                                 40.1
                              
                              
                                 Group structure: “entity-by-entity”
                              
                           
                        
                     
                        Table 2
                     
                     
                                 
                                    Template number
                                 
                              
                              
                                 
                                    Name of the template or of the group of templates
                                 
                              
                           
                                  
                              
                              
                                 
                                    PART 1 [QUARTERLY FREQUENCY]
                                 
                              
                           
                                  
                              
                              
                                 
                                    Balance Sheet Statement [Statement of Financial Position]
                                 
                              
                           
                                 1.1
                              
                              
                                 Balance Sheet Statement: assets
                              
                           
                                 1.2
                              
                              
                                 Balance Sheet Statement: liabilities
                              
                           
                                 1.3
                              
                              
                                 Balance Sheet Statement: equity
                              
                           
                                 2
                              
                              
                                 
                                    Statement of profit or loss
                                 
                              
                           
                                  
                              
                              
                                 
                                    Breakdown of financial assets by instrument and by counterparty sector
                                 
                              
                           
                                 4.1
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
                              
                           
                                 4.2.1
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
                              
                           
                                 4.2.2
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
                              
                           
                                 4.3.1
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
                              
                           
                                 4.4.1
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
                              
                           
                                 4.5
                              
                              
                                 Subordinated financial assets
                              
                           
                                 4.6
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
                              
                           
                                 4.7
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss
                              
                           
                                 4.8
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
                              
                           
                                 4.9
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method
                              
                           
                                 4.10
                              
                              
                                 Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
                              
                           
                                 5.1
                              
                              
                                 
                                    Breakdown of non-trading loans and advances by product
                                 
                              
                           
                                 6.1
                              
                              
                                 
                                    Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes
                                 
                              
                           
                                  
                              
                              
                                 
                                    Breakdown of financial liabilities
                                 
                              
                           
                                 8.1
                              
                              
                                 Breakdown of financial liabilities by product and by counterparty sector
                              
                           
                                 8.2
                              
                              
                                 Subordinated financial liabilities
                              
                           
                                  
                              
                              
                                 
                                    Loan commitments, financial guarantees and other commitments
                                 
                              
                           
                                 9.1
                              
                              
                                 Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given
                              
                           
                                 9.1.1
                              
                              
                                 Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
                              
                           
                                 9.2
                              
                              
                                 Loan commitments, financial guarantees and other commitments received
                              
                           
                                 10
                              
                              
                                 
                                    Derivatives – Trading and economic hedges
                                 
                              
                           
                                  
                              
                              
                                 
                                    Hedge accounting
                                 
                              
                           
                                 11.1
                              
                              
                                 Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge
                              
                           
                                 11.2
                              
                              
                                 Derivatives — Hedge accounting under national GAAP: Breakdown by type of risk
                              
                           
                                  
                              
                              
                                 
                                    Movements in allowances and provisions for credit losses
                                 
                              
                           
                                 12.0
                              
                              
                                 Movements in allowances for credit losses and impairment of equity instruments under national GAAP
                              
                           
                                 12.1
                              
                              
                                 Movements in allowances and provisions for credit losses
                              
                           
                                  
                              
                              
                                 
                                    Collateral and guarantees received
                                 
                              
                           
                                 13.1
                              
                              
                                 Breakdown of collateral and guarantees by loans and advances other than held for trading
                              
                           
                                 13.2
                              
                              
                                 Collateral obtained by taking possession during the period [held at the reporting date]
                              
                           
                                 13.3
                              
                              
                                 Collateral obtained by taking possession [tangible assets] accumulated
                              
                           
                                 14
                              
                              
                                 
                                    Fair value hierarchy: financial instruments at fair value
                                 
                              
                           
                                  
                              
                              
                                 
                                    Breakdown of selected statement of profit or loss items
                                 
                              
                           
                                 16.1
                              
                              
                                 Interest income and expenses by instrument and counterparty sector
                              
                           
                                 16.3
                              
                              
                                 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument
                              
                           
                                 16.4
                              
                              
                                 Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
                              
                           
                                  
                              
                              
                                 
                                    Reconciliation between accounting and CRR scope of consolidation: Balance Sheet
                                 
                              
                           
                                 17.1
                              
                              
                                 Reconciliation between accounting and CRR scope of consolidation: Assets
                              
                           
                                 17.2
                              
                              
                                 Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures — loan commitments, financial guarantees and other commitments given
                              
                           
                                 17.3
                              
                              
                                 Reconciliation between accounting and CRR scope of consolidation: Liabilities
                              
                           
                                 18
                              
                              
                                 
                                    Performing and non-performing exposures
                                 
                              
                           
                                 19
                              
                              
                                 
                                    Forborne exposures
                                 
                              
                           
                                  
                              
                              
                                 
                                    PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
                                 
                              
                           
                                  
                              
                              
                                 
                                    Geographical breakdown
                                 
                              
                           
                                 20.4
                              
                              
                                 Geographical breakdown of assets by residence of the counterparty
                              
                           
                                 20.5
                              
                              
                                 Geographical breakdown of off-balance sheet exposures by residence of the counterparty
                              
                           
                                 20.6
                              
                              
                                 Geographical breakdown of liabilities by residence of the counterparty
                              
                           
                                  
                              
                              
                                 
                                    PART 4 [ANNUAL]
                                 
                              
                           
                                  
                              
                              
                                 
                                    Group structure
                                 
                              
                           
                                 40.1
                              
                              
                                 Group structure: “entity-by-entity” ’;
                              
                           
               
                     2.
                  
                  
                     Annex II is amended as follows:
                     
                                 (a)
                              
                              
                                 Tables 3 and 4 are replaced by the following:
                                 ‘Table 3
                                 
                                 
                                             
                                                Template number
                                             
                                          
                                          
                                             
                                                Name of the template or of the group of templates
                                             
                                          
                                       
                                              
                                          
                                          
                                             
                                                PART 1 [QUARTERLY FREQUENCY]
                                             
                                          
                                       
                                              
                                          
                                          
                                             
                                                Balance sheet statement [Statement of Financial Position]
                                             
                                          
                                       
                                             1.1
                                          
                                          
                                             Balance Sheet Statement: assets
                                          
                                       
                                             1.2
                                          
                                          
                                             Balance Sheet Statement: liabilities
                                          
                                       
                                             1.3
                                          
                                          
                                             Balance Sheet Statement: equity
                                          
                                       
                                             2
                                          
                                          
                                             
                                                Statement of profit or loss
                                             
                                          
                                       
                                              
                                          
                                          
                                             
                                                Breakdown of financial assets by instrument and by counterparty sector
                                             
                                          
                                       
                                             4.1
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
                                          
                                       
                                             4.2.1
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
                                          
                                       
                                             4.2.2
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
                                          
                                       
                                             4.3.1
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
                                          
                                       
                                             4.4.1
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
                                          
                                       
                                             4.5
                                          
                                          
                                             Subordinated financial assets
                                          
                                       
                                             5.1
                                          
                                          
                                             Breakdown of non-trading loans and advances by product
                                          
                                       
                                              
                                          
                                          
                                             
                                                Breakdown of financial liabilities
                                             
                                          
                                       
                                             8.1
                                          
                                          
                                             Breakdown of financial liabilities by product and by counterparty sector
                                          
                                       
                                             8.2
                                          
                                          
                                             Subordinated financial liabilities
                                          
                                       
                                              
                                          
                                          
                                             
                                                Loan commitments, financial guarantees and other commitments
                                             
                                          
                                       
                                             9.1.1
                                          
                                          
                                             Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
                                          
                                       
                                             10
                                          
                                          
                                             
                                                Derivatives – Trading and economic hedges
                                             
                                          
                                       
                                              
                                          
                                          
                                             
                                                Hedge accounting
                                             
                                          
                                       
                                             11.1
                                          
                                          
                                             Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge
                                          
                                       
                                              
                                          
                                          
                                             
                                                Movements in allowances and provisions for credit losses
                                             
                                          
                                       
                                             12.1
                                          
                                          
                                             Movements in allowances and provisions for credit losses
                                          
                                       
                                             14
                                          
                                          
                                             
                                                Fair value hierarchy: financial instruments at fair value
                                             
                                          
                                       
                                             18
                                          
                                          
                                             
                                                Performing and non-performing exposures
                                             
                                          
                                       
                                             19
                                          
                                          
                                             
                                                Forborne exposures
                                             
                                          
                                       
                                    
                                 
                                    Table 4
                                 
                                 
                                             
                                                Template number
                                             
                                          
                                          
                                             
                                                Name of the template or of the group of templates
                                             
                                          
                                       
                                              
                                          
                                          
                                             
                                                PART 1 [QUARTERLY FREQUENCY]
                                             
                                          
                                       
                                              
                                          
                                          
                                             
                                                Balance Sheet Statement [Statement of Financial Position]
                                             
                                          
                                       
                                             1.1
                                          
                                          
                                             Balance Sheet Statement: assets
                                          
                                       
                                             1.2
                                          
                                          
                                             Balance Sheet Statement: liabilities
                                          
                                       
                                             1.3
                                          
                                          
                                             Balance sheet statement: equity
                                          
                                       
                                             2
                                          
                                          
                                             
                                                Statement of profit or loss
                                             
                                          
                                       
                                              
                                          
                                          
                                             
                                                Breakdown of financial assets by instrument and by counterparty sector
                                             
                                          
                                       
                                             4.1
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
                                          
                                       
                                             4.2.1
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
                                          
                                       
                                             4.2.2
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
                                          
                                       
                                             4.3.1
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
                                          
                                       
                                             4.4.1
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
                                          
                                       
                                             4.5
                                          
                                          
                                             Subordinated financial assets
                                          
                                       
                                             4.6
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
                                          
                                       
                                             4.7
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss
                                          
                                       
                                             4.8
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
                                          
                                       
                                             4.9
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method
                                          
                                       
                                             4.10
                                          
                                          
                                             Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
                                          
                                       
                                             5.1
                                          
                                          
                                             Breakdown of non-trading loans and advances by product
                                          
                                       
                                              
                                          
                                          
                                             
                                                Breakdown of financial liabilities
                                             
                                          
                                       
                                             8.1
                                          
                                          
                                             Breakdown of financial liabilities by product and by counterparty sector
                                          
                                       
                                             8.2
                                          
                                          
                                             Subordinated financial liabilities
                                          
                                       
                                              
                                          
                                          
                                             
                                                Loan commitments, financial guarantees and other commitments
                                             
                                          
                                       
                                             9.1
                                          
                                          
                                             Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given
                                          
                                       
                                             9.1.1
                                          
                                          
                                             Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
                                          
                                       
                                             10
                                          
                                          
                                             
                                                Derivatives – Trading and economic hedges
                                             
                                          
                                       
                                              
                                          
                                          
                                             
                                                Hedge accounting
                                             
                                          
                                       
                                             11.1
                                          
                                          
                                             Derivatives — hedge accounting: Breakdown by type of risk and type of hedge
                                          
                                       
                                             11.2
                                          
                                          
                                             Derivatives — Hedge accounting under national GAAP: Breakdown by type of risk
                                          
                                       
                                              
                                          
                                          
                                             
                                                Movements in allowances and provisions for credit losses
                                             
                                          
                                       
                                             12.0
                                          
                                          
                                             Movements in allowances for credit losses and impairment of equity instruments under national GAAP
                                          
                                       
                                             12.1
                                          
                                          
                                             Movements in allowances and provisions for credit losses
                                          
                                       
                                             18
                                          
                                          
                                             
                                                Performing and non-performing exposures
                                             
                                          
                                       
                                             19
                                          
                                          
                                             
                                                Forborne exposures’;
                                          
                                       
                           
                                 (b)
                              
                              the following paragraph 3 is added:
                                    
                                                ‘3.
                                             
                                             
                                                As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:
                                                
                                                            (a)
                                                         
                                                         
                                                            the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) No 680/2014;
                                                         
                                                      
                                                            (b)
                                                         
                                                         
                                                            the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) No 680/2014;
                                                         
                                                      
                                                            (c)
                                                         
                                                         
                                                            the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) No 680/2014’;
                                                         
                                                      
                                          
                              
                           
               
      
         ANNEX II
         
            
               ‘ANNEX IV
               
                  “FINREP data points” under IFRS or National GAAP compatible with IFRS
               
               
                           
                              FINREP templates for IFRS
                           
                        
                     
                           
                              Template number
                           
                        
                        
                           
                              Template code
                           
                        
                        
                           
                              Name of the template or of the group of template
                           
                        
                     
                            
                        
                        
                            
                        
                        
                           
                              PART 1 [QUARTERLY FREQUENCY]
                           
                        
                     
                            
                        
                        
                            
                        
                        
                           
                              Balance Sheet Statement [Statement of Financial Position]
                           
                        
                     
                           1.1
                        
                        
                           F 01.01
                        
                        
                           Balance Sheet Statement: assets
                        
                     
                           1.2
                        
                        
                           F 01.02
                        
                        
                           Balance Sheet Statement: liabilities
                        
                     
                           1.3
                        
                        
                           F 01.03
                        
                        
                           Balance Sheet Statement: equity
                        
                     
                           2
                        
                        
                           F 02.00
                        
                        
                           
                              Statement of profit or loss
                           
                        
                     
                           5.1
                        
                        
                           F 05.01
                        
                        
                           
                              Breakdown of non-trading Loans and advances by product
                           
                        
                     
                            
                        
                        
                            
                        
                        
                           
                              Breakdown of financial liabilities
                           
                        
                     
                           8.1
                        
                        
                           F 08.01
                        
                        
                           Breakdown of financial liabilities by product and by counterparty sector
                        
                     
                           8.2
                        
                        
                           F 08.02
                        
                        
                           Subordinated financial liabilities
                        
                     
                           10
                        
                        
                           F 10.00
                        
                        
                           
                              Derivatives - Trading and economic hedges
                           
                        
                     
                            
                        
                        
                            
                        
                        
                           
                              Hedge accounting
                           
                        
                     
                           11.1
                        
                        
                           F 11.01
                        
                        
                           Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
                        
                     
                           18
                        
                        
                           F 18.00
                        
                        
                           
                              Performing and non-performing exposures
                           
                        
                     
                           19
                        
                        
                           F 19.00
                        
                        
                           
                              Forborne exposures
                           
                        
                     
                           
                              
                                              
                                          
                                          
                                             Data point to be submitted
                                          
                                       
                        
                     1.   Balance Sheet Statement [Statement of Financial Position]
               
               1.1   Assets
               
               
                            
                        
                        
                           
                              
                                 References
                              
                           
                        
                        
                           Breakdown in table
                        
                        
                           
                              Carrying amount
                           
                        
                     
                           
                              Annex V.Part 1.27
                           
                        
                     
                           010
                        
                     
                           010
                        
                        
                           
                              Cash, cash balances at central banks and other demand deposits
                           
                        
                        
                           
                              IAS 1.54 (i)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           Cash on hand
                        
                        
                           
                              Annex V.Part 2.1
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           Cash balances at central banks
                        
                        
                           
                              Annex V.Part 2.2
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           Other demand deposits
                        
                        
                           
                              Annex V.Part 2.3
                           
                        
                        
                           5
                        
                        
                            
                        
                     
                           050
                        
                        
                           
                              Financial assets held for trading
                           
                        
                        
                           
                              IFRS 9.Appendix A
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           060
                        
                        
                           Derivatives
                        
                        
                           
                              IFRS 9.Appendix A
                           
                        
                        
                           10
                        
                        
                            
                        
                     
                           070
                        
                        
                           Equity instruments
                        
                        
                           
                              IAS 32.11
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           080
                        
                        
                           Debt securities
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           090
                        
                        
                           Loans and advances
                        
                        
                           
                              Annex V.Part 1.32
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           096
                        
                        
                           
                              Non-trading financial assets mandatorily at fair value through profit or loss
                           
                        
                        
                           
                              IFRS 7.8(a)(ii); IFRS 9.4.1.4
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           097
                        
                        
                           Equity instruments
                        
                        
                           
                              IAS 32.11
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           098
                        
                        
                           Debt securities
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           099
                        
                        
                           Loans and advances
                        
                        
                           
                              Annex V.Part 1.32
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           100
                        
                        
                           
                              Financial assets designated at fair value through profit or loss
                           
                        
                        
                           
                              IFRS 7.8(a)(i); IFRS 9.4.1.5
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           120
                        
                        
                           Debt securities
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           130
                        
                        
                           Loans and advances
                        
                        
                           
                              Annex V.Part 1.32
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           141
                        
                        
                           
                              Financial assets at fair value through other comprehensive income
                           
                        
                        
                           
                              IFRS 7.8(h); IFRS 9.4.1.2A
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           142
                        
                        
                           Equity instruments
                        
                        
                           
                              IAS 32.11
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           143
                        
                        
                           Debt securities
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           144
                        
                        
                           Loans and advances
                        
                        
                           
                              Annex V.Part 1.32
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           181
                        
                        
                           
                              Financial assets at amortised cost
                           
                        
                        
                           
                              IFRS 7.8(f); IFRS 9.4.1.2
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           182
                        
                        
                           Debt securities
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           183
                        
                        
                           Loans and advances
                        
                        
                           
                              Annex V.Part 1.32
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           240
                        
                        
                           
                              Derivatives – Hedge accounting
                           
                        
                        
                           
                              IFRS 9.6.2.1; Annex V.Part 1.22
                           
                        
                        
                           11
                        
                        
                            
                        
                     
                           250
                        
                        
                           
                              Fair value changes of the hedged items in portfolio hedge of interest rate risk
                           
                        
                        
                           
                              IAS 39.89A(a); IFRS 9.6.5.8
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           260
                        
                        
                           
                              Investments in subsidiaries, joint ventures and associates
                           
                        
                        
                           
                              IAS 1.54(e); Annex V.Part 1.21, Part 2.4
                           
                        
                        
                           40
                        
                        
                            
                        
                     
                           270
                        
                        
                           
                              Tangible assets
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           280
                        
                        
                           Property, Plant and Equipment
                        
                        
                           
                              IAS 16.6; IAS 1.54(a)
                           
                        
                        
                           21, 42
                        
                        
                            
                        
                     
                           290
                        
                        
                           Investment property
                        
                        
                           
                              IAS 40.5; IAS 1.54(b)
                           
                        
                        
                           21, 42
                        
                        
                            
                        
                     
                           300
                        
                        
                           
                              Intangible assets
                           
                        
                        
                           
                              IAS 1.54(c); CRR art 4(1)(115)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           310
                        
                        
                           Goodwill
                        
                        
                           
                              IFRS 3.B67(d); CRR art 4(1)(113)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           320
                        
                        
                           Other intangible assets
                        
                        
                           
                              IAS 38.8,118
                           
                        
                        
                           21, 42
                        
                        
                            
                        
                     
                           330
                        
                        
                           
                              Tax assets
                           
                        
                        
                           
                              IAS 1.54(n-o)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           340
                        
                        
                           Current tax assets
                        
                        
                           
                              IAS 1.54(n); IAS 12.5
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           350
                        
                        
                           Deferred tax assets
                        
                        
                           
                              IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           360
                        
                        
                           
                              Other assets
                           
                        
                        
                           
                              Annex V.Part 2.5
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           370
                        
                        
                           
                              Non-current assets and disposal groups classified as held for sale
                           
                        
                        
                           
                              IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           380
                        
                        
                           
                              TOTAL ASSETS
                           
                        
                        
                           
                              IAS 1.9(a), IG 6
                           
                        
                        
                            
                        
                        
                            
                        
                     1.2   Liabilities
               
               
                            
                        
                        
                           
                              
                                 References
                              
                           
                        
                        
                           
                              Breakdown in table
                           
                        
                        
                           
                              Carrying amount
                           
                        
                     
                           
                              Annex V.Part 1.27
                           
                        
                     
                           010
                        
                     
                           010
                        
                        
                           
                              Financial liabilities held for trading
                           
                        
                        
                           
                              IFRS 7.8 (e) (ii); IFRS 9.BA.6
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           020
                        
                        
                           Derivatives
                        
                        
                           
                              IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)
                           
                        
                        
                           10
                        
                        
                            
                        
                     
                           030
                        
                        
                           Short positions
                        
                        
                           
                              IFRS 9.BA7(b)
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           040
                        
                        
                           Deposits
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           050
                        
                        
                           Debt securities issued
                        
                        
                           
                              Annex V.Part 1.37
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           060
                        
                        
                           Other financial liabilities
                        
                        
                           
                              Annex V.Part 1.38-41
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           070
                        
                        
                           
                              Financial liabilities designated at fair value through profit or loss
                           
                        
                        
                           
                              IFRS 7.8 (e)(i); IFRS 9.4.2.2
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           080
                        
                        
                           Deposits
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           090
                        
                        
                           Debt securities issued
                        
                        
                           
                              Annex V.Part 1.37
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           100
                        
                        
                           Other financial liabilities
                        
                        
                           
                              Annex V.Part 1.38-41
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           110
                        
                        
                           
                              Financial liabilities measured at amortised cost
                           
                        
                        
                           
                              IFRS 7.8(g); IFRS 9.4.2.1
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           120
                        
                        
                           Deposits
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           130
                        
                        
                           Debt securities issued
                        
                        
                           
                              Annex V.Part 1.37
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           140
                        
                        
                           Other financial liabilities
                        
                        
                           
                              Annex V.Part 1.38-41
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           150
                        
                        
                           
                              Derivatives – Hedge accounting
                           
                        
                        
                           
                              IFRS 9.6.2.1; Annex V.Part 1.26
                           
                        
                        
                           11
                        
                        
                            
                        
                     
                           160
                        
                        
                           
                              Fair value changes of the hedged items in portfolio hedge of interest rate risk
                           
                        
                        
                           
                              IAS 39.89A(b), IFRS 9.6.5.8
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           170
                        
                        
                           
                              Provisions
                           
                        
                        
                           
                              IAS 37.10; IAS 1.54(l)
                           
                        
                        
                           43
                        
                        
                            
                        
                     
                           180
                        
                        
                           Pensions and other post employment defined benefit obligations
                        
                        
                           
                              IAS 19.63; IAS 1.78(d); Annex V.Part 2.9
                           
                        
                        
                           43
                        
                        
                            
                        
                     
                           190
                        
                        
                           Other long term employee benefits
                        
                        
                           
                              IAS 19.153; IAS 1.78(d); Annex V.Part 2.10
                           
                        
                        
                           43
                        
                        
                            
                        
                     
                           200
                        
                        
                           Restructuring
                        
                        
                           
                              IAS 37.71, 84(a)
                           
                        
                        
                           43
                        
                        
                            
                        
                     
                           210
                        
                        
                           Pending legal issues and tax litigation
                        
                        
                           
                              IAS 37.Appendix C. Examples 6 and 10
                           
                        
                        
                           43
                        
                        
                            
                        
                     
                           220
                        
                        
                           Commitments and guarantees given
                        
                        
                           
                              IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11
                           
                        
                        
                           9
                           12
                           43
                        
                        
                            
                        
                     
                           230
                        
                        
                           Other provisions
                        
                        
                           
                              IAS 37.14
                           
                        
                        
                           43
                        
                        
                            
                        
                     
                           240
                        
                        
                           
                              Tax liabilities
                           
                        
                        
                           
                              IAS 1.54(n-o)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           250
                        
                        
                           Current tax liabilities
                        
                        
                           
                              IAS 1.54(n); IAS 12.5
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           260
                        
                        
                           Deferred tax liabilities
                        
                        
                           
                              IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           270
                        
                        
                           
                              Share capital repayable on demand
                           
                        
                        
                           
                              IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           280
                        
                        
                           
                              Other liabilities
                           
                        
                        
                           
                              Annex V.Part 2.13
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           290
                        
                        
                           
                              Liabilities included in disposal groups classified as held for sale
                           
                        
                        
                           
                              IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           300
                        
                        
                           
                              TOTAL LIABILITIES
                           
                        
                        
                           
                              IAS 1.9(b);IG 6
                           
                        
                        
                            
                        
                        
                            
                        
                     1.3   Equity
               
               
                            
                        
                        
                           
                              
                                 References
                              
                           
                        
                        
                           
                              Breakdown in table
                           
                        
                        
                           
                              Carrying amount
                           
                        
                     
                           010
                        
                     
                           010
                        
                        
                           
                              Capital
                           
                        
                        
                           
                              IAS 1.54(r), BAD art 22
                           
                        
                        
                           46
                        
                        
                            
                        
                     
                           020
                        
                        
                           Paid up capital
                        
                        
                           
                              IAS 1.78(e)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           Unpaid capital which has been called up
                        
                        
                           
                              Annex V.Part 2.14
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           
                              Share premium
                           
                        
                        
                           
                              IAS 1.78(e); CRR art 4(1)(124)
                           
                        
                        
                           46
                        
                        
                            
                        
                     
                           050
                        
                        
                           
                              Equity instruments issued other than capital
                           
                        
                        
                           
                              Annex V.Part 2.18-19
                           
                        
                        
                           46
                        
                        
                            
                        
                     
                           060
                        
                        
                           Equity component of compound financial instruments
                        
                        
                           
                              IAS 32.28-29; Annex V.Part 2.18
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           Other equity instruments issued
                        
                        
                           
                              Annex V.Part 2.19
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           
                              Other equity
                           
                        
                        
                           
                              IFRS 2.10; Annex V.Part 2.20
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           090
                        
                        
                           
                              Accumulated other comprehensive income
                           
                        
                        
                           
                              CRR art 4(1)(100)
                           
                        
                        
                           46
                        
                        
                            
                        
                     
                           095
                        
                        
                           Items that will not be reclassified to profit or loss
                        
                        
                           
                              IAS 1.82A(a)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           100
                        
                        
                           
                              Tangible assets
                           
                        
                        
                           
                              IAS 16.39-41
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           110
                        
                        
                           
                              Intangible assets
                           
                        
                        
                           
                              IAS 38.85-87
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           
                              Actuarial gains or (-) losses on defined benefit pension plans
                           
                        
                        
                           
                              IAS 1.7, IG6; IAS 19.120(c)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           122
                        
                        
                           
                              Non-current assets and disposal groups classified as held for sale
                           
                        
                        
                           
                              IFRS 5.38, IG Example 12
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           124
                        
                        
                           
                              Share of other recognised income and expense of investments in subsidaries, joint ventures and associates
                           
                        
                        
                           
                              IAS 1.IG6; IAS 28.10
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           320
                        
                        
                           
                              Fair value changes of equity instruments measured at fair value through other comprehensive income
                           
                        
                        
                           
                              IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           330
                        
                        
                           
                              Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income
                           
                        
                        
                           
                              IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           340
                        
                        
                           
                              Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]
                           
                        
                        
                           
                              IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           350
                        
                        
                           
                              Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]
                           
                        
                        
                           
                              IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           360
                        
                        
                           
                              Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk
                           
                        
                        
                           
                              IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           128
                        
                        
                           Items that may be reclassified to profit or loss
                        
                        
                           
                              IAS 1.82A(a) (ii)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           130
                        
                        
                           
                              Hedge of net investments in foreign operations [effective portion]
                           
                        
                        
                           
                              IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           140
                        
                        
                           
                              Foreign currency translation
                           
                        
                        
                           
                              IAS 21.52(b); IAS 21.32, 38-49
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           150
                        
                        
                           
                              Hedging derivatives. Cash flow hedges reserve [effective portion]
                           
                        
                        
                           
                              IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           155
                        
                        
                           
                              Fair value changes of debt instruments measured at fair value through other comprehensive income
                           
                        
                        
                           
                              IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           165
                        
                        
                           
                              Hedging instruments [not designated elements]
                           
                        
                        
                           
                              IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           170
                        
                        
                           
                              Non-current assets and disposal groups classified as held for sale
                           
                        
                        
                           
                              IFRS 5.38, IG Example 12
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           180
                        
                        
                           
                              Share of other recognised income and expense of investments in subsidaries, joint ventures and associates
                           
                        
                        
                           
                              IAS 1.IG6; IAS 28.10
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           190
                        
                        
                           
                              Retained earnings
                           
                        
                        
                           
                              CRR art 4(1)(123)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           200
                        
                        
                           
                              Revaluation reserves
                           
                        
                        
                           
                              IFRS 1.30, D5-D8; Annex V.Part 2.28
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           210
                        
                        
                           
                              Other reserves
                           
                        
                        
                           
                              IAS 1.54; IAS 1.78(e)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           220
                        
                        
                           Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method
                        
                        
                           
                              IAS 28.11; Annex V.Part 2.29
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           230
                        
                        
                           Other
                        
                        
                           
                              Annex V.Part 2.29
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           240
                        
                        
                           (-) Treasury shares
                           
                        
                        
                           
                              IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30
                           
                        
                        
                           46
                        
                        
                            
                        
                     
                           250
                        
                        
                           
                              Profit or loss attributable to owners of the parent
                           
                        
                        
                           
                              IAS 1.81B (b)(ii)
                           
                        
                        
                           2
                        
                        
                            
                        
                     
                           260
                        
                        
                           (-) Interim dividends
                           
                        
                        
                           
                              IAS 32.35
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           270
                        
                        
                           
                              Minority interests [Non-controlling interests]
                           
                        
                        
                           
                              IAS 1.54(q)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           280
                        
                        
                           Accumulated Other Comprehensive Income
                        
                        
                           
                              CRR art 4(1)(100)
                           
                        
                        
                           46
                        
                        
                            
                        
                     
                           290
                        
                        
                           Other items
                        
                        
                            
                        
                        
                           46
                        
                        
                            
                        
                     
                           300
                        
                        
                           
                              TOTAL EQUITY
                           
                        
                        
                           
                              IAS 1.9(c), IG 6
                           
                        
                        
                           46
                        
                        
                            
                        
                     
                           310
                        
                        
                           
                              TOTAL EQUITY AND TOTAL LIABILITIES
                           
                        
                        
                           
                              IAS 1.IG6
                           
                        
                        
                            
                        
                        
                            
                        
                     2.   Statement of profit or loss
               
               
                            
                        
                        
                           
                              
                                 References
                              
                           
                        
                        
                           Breakdown in table
                        
                        
                           
                              Current period
                           
                        
                     
                           010
                        
                     
                           010
                        
                        
                           
                              Interest income
                           
                        
                        
                           
                              IAS 1.97; Annex V.Part 2.31
                           
                        
                        
                           16
                        
                        
                            
                        
                     
                           020
                        
                        
                           Financial assets held for trading
                        
                        
                           
                              IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           025
                        
                        
                           Non-trading financial assets mandatorily at fair value through profit or loss
                        
                        
                           
                              IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           Financial assets designated at fair value through profit or loss
                        
                        
                           
                              IFRS 7.20(a)(i), B5(e)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           041
                        
                        
                           Financial assets at fair value through other comprehensive income
                        
                        
                           
                              IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           051
                        
                        
                           Financial assets at amortised cost
                        
                        
                           
                              IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           Derivatives - Hedge accounting, interest rate risk
                        
                        
                           
                              IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           Other assets
                        
                        
                           
                              Annex V.Part 2.36
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           085
                        
                        
                           Interest income on liabilities
                        
                        
                           
                              IFRS 9.5.7.1, Annex V.Part 2.37
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           090
                        
                        
                           
                              (Interest expenses)
                           
                        
                        
                           
                              IAS 1.97; Annex V.Part 2.31
                           
                        
                        
                           16
                        
                        
                            
                        
                     
                           100
                        
                        
                           (Financial liabilities held for trading)
                        
                        
                           
                              IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           110
                        
                        
                           (Financial liabilities designated at fair value through profit or loss)
                        
                        
                           
                              IFRS 7.20(a)(i), B5(e)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           (Financial liabilities measured at amortised cost)
                        
                        
                           
                              IFRS 7.20(b); IFRS 9.5.7.2
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           130
                        
                        
                           (Derivatives - Hedge accounting, interest rate risk)
                        
                        
                           
                              IAS 39.9; Annex V.Part 2.35
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           140
                        
                        
                           (Other liabilities)
                        
                        
                           
                              Annex V.Part 2.38
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           145
                        
                        
                           (Interest expense on assets)
                        
                        
                           
                              IFRS 9.5.7.1, Annex V.Part 2.39
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           150
                        
                        
                           
                              (Expenses on share capital repayable on demand)
                           
                        
                        
                           
                              IFRIC 2.11
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           160
                        
                        
                           
                              Dividend income
                           
                        
                        
                           
                              Annex V.Part 2.40
                           
                        
                        
                           31
                        
                        
                            
                        
                     
                           170
                        
                        
                           Financial assets held for trading
                        
                        
                           
                              IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           175
                        
                        
                           Non-trading financial assets mandatorily at fair value through profit or loss
                        
                        
                           
                              IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           191
                        
                        
                           Financial assets at fair value through other comprehensive income
                        
                        
                           
                              IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           192
                        
                        
                           Investments in subsidiaries, joint ventures and associates accounted for using other than equity method
                        
                        
                           
                              Annex V Part 2 .42
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           200
                        
                        
                           
                              Fee and commission income
                           
                        
                        
                           
                              IFRS 7.20(c)
                           
                        
                        
                           22
                        
                        
                            
                        
                     
                           210
                        
                        
                           
                              (Fee and commission expenses)
                           
                        
                        
                           
                              IFRS 7.20(c)
                           
                        
                        
                           22
                        
                        
                            
                        
                     
                           220
                        
                        
                           
                              Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net
                           
                        
                        
                           
                              Annex V.Part 2.45
                           
                        
                        
                           16
                        
                        
                            
                        
                     
                           231
                        
                        
                           Financial assets at fair value through other comprehensive income
                        
                        
                           
                              IFRS 9.4.12A; IFRS 9.5.7.10-11
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           241
                        
                        
                           Financial assets at amortised cost
                        
                        
                           
                              IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           260
                        
                        
                           Financial liabilities measured at amortised cost
                        
                        
                           
                              IFRS 7.20(a)(v); IFRS 9.5.7.2
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           270
                        
                        
                           Other
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           280
                        
                        
                           
                              Gains or (-) losses on financial assets and liabilities held for trading, net
                           
                        
                        
                           
                              IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46
                           
                        
                        
                           16
                        
                        
                            
                        
                     
                           287
                        
                        
                           
                              Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net
                           
                        
                        
                           
                              IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           290
                        
                        
                           
                              Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
                           
                        
                        
                           
                              IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44
                           
                        
                        
                           16, 45
                        
                        
                            
                        
                     
                           300
                        
                        
                           
                              Gains or (-) losses from hedge accounting, net
                           
                        
                        
                           
                              Annex V.Part 2.47
                           
                        
                        
                           16
                        
                        
                            
                        
                     
                           310
                        
                        
                           
                              Exchange differences [gain or (-) loss], net
                           
                        
                        
                           
                              IAS 21.28, 52 (a)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           330
                        
                        
                           
                              Gains or (-) losses on derecognition of non-financial assets, net
                           
                        
                        
                           
                              IAS 1.34; Annex V. Part 2.48
                           
                        
                        
                           45
                        
                        
                            
                        
                     
                           340
                        
                        
                           
                              Other operating income
                           
                        
                        
                           
                              Annex V.Part 2.314-316
                           
                        
                        
                           45
                        
                        
                            
                        
                     
                           350
                        
                        
                           
                              (Other operating expenses)
                           
                        
                        
                           
                              Annex V.Part 2.314-316
                           
                        
                        
                           45
                        
                        
                            
                        
                     
                           355
                        
                        
                           
                              TOTAL OPERATING INCOME, NET
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           360
                        
                        
                           
                              (Administrative expenses)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           370
                        
                        
                           (Staff expenses)
                        
                        
                           
                              IAS 19.7; IAS 1.102, IG 6
                           
                        
                        
                           44
                        
                        
                            
                        
                     
                           380
                        
                        
                           (Other administrative expenses)
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           390
                        
                        
                           
                              (Depreciation)
                           
                        
                        
                           
                              IAS 1.102, 104
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           400
                        
                        
                           (Property, Plant and Equipment)
                        
                        
                           
                              IAS 1.104; IAS 16.73(e)(vii)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           410
                        
                        
                           (Investment Properties)
                        
                        
                           
                              IAS 1.104; IAS 40.79(d)(iv)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           420
                        
                        
                           (Other intangible assets)
                        
                        
                           
                              IAS 1.104; IAS 38.118(e)(vi)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           425
                        
                        
                           
                              Modification gains or (-) losses, net
                           
                        
                        
                           
                              IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           426
                        
                        
                           Financial assets at fair value through other comprehensive income
                        
                        
                           
                              IFRS 7.35J
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           427
                        
                        
                           Financial assets at amortised cost
                        
                        
                           
                              IFRS 7.35J
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           430
                        
                        
                           
                              (Provisions or (-) reversal of provisions)
                           
                        
                        
                           
                              IAS 37.59, 84; IAS 1.98(b)(f)(g)
                           
                        
                        
                           9
                           12
                           43
                        
                        
                            
                        
                     
                           440
                        
                        
                           (Commitments and guarantees given)
                        
                        
                           
                              IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           450
                        
                        
                           (Other provisions)
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           460
                        
                        
                           
                              (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
                           
                        
                        
                           
                              IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53
                           
                        
                        
                           12
                        
                        
                            
                        
                     
                           481
                        
                        
                           (Financial assets at fair value through other comprehensive income)
                        
                        
                           
                              IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8
                           
                        
                        
                           12
                        
                        
                            
                        
                     
                           491
                        
                        
                           (Financial assets at amortised cost)
                        
                        
                           
                              IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8
                           
                        
                        
                           12
                        
                        
                            
                        
                     
                           510
                        
                        
                           
                              (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)
                           
                        
                        
                           
                              IAS 28.40-43
                           
                        
                        
                           16
                        
                        
                            
                        
                     
                           520
                        
                        
                           
                              (Impairment or (-) reversal of impairment on non-financial assets)
                           
                        
                        
                           
                              IAS 36.126(a)(b)
                           
                        
                        
                           16
                        
                        
                            
                        
                     
                           530
                        
                        
                           (Property, plant and equipment)
                        
                        
                           
                              IAS 16.73(e)(v-vi)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           540
                        
                        
                           (Investment properties)
                        
                        
                           
                              IAS 40.79(d)(v)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           550
                        
                        
                           (Goodwill)
                        
                        
                           
                              IFRS 3.Appendix B67(d)(v); IAS 36.124
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           560
                        
                        
                           (Other intangible assets)
                        
                        
                           
                              IAS 38.118 (e)(iv)(v)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           570
                        
                        
                           (Other)
                        
                        
                           
                              IAS 36.126 (a)(b)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           580
                        
                        
                           
                              Negative goodwill recognised in profit or loss
                           
                        
                        
                           
                              IFRS 3.Appendix B64(n)(i)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           590
                        
                        
                           
                              Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method
                           
                        
                        
                           
                              Annex V.Part 2.54
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           600
                        
                        
                           
                              Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
                           
                        
                        
                           
                              IFRS 5.37; Annex V.Part 2.55
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           610
                        
                        
                           
                              PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
                           
                        
                        
                           
                              IAS 1.102, IG 6; IFRS 5.33 A
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           620
                        
                        
                           
                              (Tax expense or (-) income related to profit or loss from continuing operations)
                           
                        
                        
                           
                              IAS 1.82(d); IAS 12.77
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           630
                        
                        
                           
                              PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
                           
                        
                        
                           
                              IAS 1, IG 6
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           640
                        
                        
                           
                              Profit or (-) loss after tax from discontinued operations
                           
                        
                        
                           
                              IAS 1.82(ea); IFRS 5.33(a), 5.33 A; Annex V Part 2.56
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           650
                        
                        
                           Profit or (-) loss before tax from discontinued operations
                        
                        
                           
                              IFRS 5.33(b)(i)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           660
                        
                        
                           (Tax expense or (-) income related to discontinued operations)
                        
                        
                           
                              IFRS 5.33 (b)(ii),(iv)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           670
                        
                        
                           
                              PROFIT OR (-) LOSS FOR THE YEAR
                           
                        
                        
                           
                              IAS 1.81A(a)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           680
                        
                        
                           Attributable to minority interest [non-controlling interests]
                        
                        
                           
                              IAS 1.81B (b)(i)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           690
                        
                        
                           Attributable to owners of the parent
                        
                        
                           
                              IAS 1.81B (b)(ii)
                           
                        
                        
                            
                        
                        
                            
                        
                     5.   Breakdown of non-trading loans and advances by product
               
               5.1   Loans and advances other than held for trading and trading assets by product
               
               
                            
                        
                        
                            
                        
                        
                           
                              
                                 References
                              
                           
                        
                        
                           
                              Gross carrying amount
                           
                        
                        
                           
                              Carrying amount
                              Annex V.Part 1.27
                           
                        
                     
                           
                              Central banks
                           
                        
                        
                           
                              General governments
                           
                        
                        
                           
                              Credit institutions
                           
                        
                        
                           
                              Other financial corporations
                           
                        
                        
                           
                              Non-financial corporations
                           
                        
                        
                           
                              Households
                           
                        
                     
                           
                              Annex V.Part 1.34
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                     
                           005
                        
                        
                           010
                        
                        
                           020
                        
                        
                           030
                        
                        
                           040
                        
                        
                           050
                        
                        
                           060
                        
                     
                           
                              By product
                           
                        
                        
                           010
                        
                        
                           
                              On demand [call] and short notice [current account]
                           
                        
                        
                           
                              Annex V.Part 2.85(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           
                              Credit card debt
                           
                        
                        
                           
                              Annex V.Part 2.85(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           
                              Trade receivables
                           
                        
                        
                           
                              Annex V.Part 2.85(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           
                              Finance leases
                           
                        
                        
                           
                              Annex V.Part 2.85(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           050
                        
                        
                           
                              Reverse repurchase loans
                           
                        
                        
                           
                              Annex V.Part 2.85(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           060
                        
                        
                           
                              Other term loans
                           
                        
                        
                           
                              Annex V.Part 2.85(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           
                              Advances that are not loans
                           
                        
                        
                           
                              Annex V.Part 2.85(g)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           
                              LOANS AND ADVANCES
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           
                              By collateral
                           
                        
                        
                           090
                        
                        
                           of which: Loans collateralized by immovable property
                        
                        
                           
                              Annex V.Part 2.86(a), 87
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           100
                        
                        
                           of which: other collateralized loans
                        
                        
                           
                              Annex V.Part 2.86(b), 87
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           
                              By purpose
                           
                        
                        
                           110
                        
                        
                           of which: credit for consumption
                        
                        
                           
                              Annex V.Part 2.88(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           of which: lending for house purchase
                        
                        
                           
                              Annex V.Part 2.88(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           
                              By subordination
                           
                        
                        
                           130
                        
                        
                           of which: project finance loans
                        
                        
                           
                              Annex V.Part 2.89; CRR Art 147(8)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     8.   Breakdown of financial liabilities
               
               8.1   Breakdown of financial liabilities by product and by counterparty sector
               
               
                            
                        
                        
                            
                        
                        
                           
                              Carrying amount
                              Annex V.Part 1.27
                           
                        
                        
                           
                              Accumulated changes in fair value due to credit risk
                           
                        
                     
                           
                              Held for trading
                           
                        
                        
                           
                              Designated at fair value through profit or loss
                           
                        
                        
                           
                              Amortised cost
                           
                        
                        
                           
                              Hedge accounting
                           
                        
                     
                           
                              
                                 References National GAAP compatible IFRS
                              
                           
                        
                        
                           
                              IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7
                           
                        
                        
                           
                              IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5
                           
                        
                        
                           
                              IFRS 7.8(g); IFRS 9.4.2.1
                           
                        
                        
                           
                              IFRS 7.24A(a); IFRS 9.6
                           
                        
                        
                           
                              CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101
                           
                        
                     
                           010
                        
                        
                           020
                        
                        
                           030
                        
                        
                           037
                        
                        
                           040
                        
                     
                           010
                        
                        
                           
                              Derivatives
                           
                        
                        
                           
                              IFRS 9.BA.7(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           
                              Short positions
                           
                        
                        
                           
                              FRS 9.BA.7(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           Equity instruments
                        
                        
                           
                              IAS 32.11
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           Debt securities
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           050
                        
                        
                           
                              Deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           060
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a), 44(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           
                              Current accounts / overnight deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           
                              Deposits with agreed maturity
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           090
                        
                        
                           
                              Deposits redeemable at notice
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           100
                        
                        
                           
                              Repurchase agreements
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           110
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b), 44(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           
                              Current accounts / overnight deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           130
                        
                        
                           
                              Deposits with agreed maturity
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           140
                        
                        
                           
                              Deposits redeemable at notice
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           150
                        
                        
                           
                              Repurchase agreements
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           160
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c),44(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           170
                        
                        
                           
                              Current accounts / overnight deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           180
                        
                        
                           
                              Deposits with agreed maturity
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           190
                        
                        
                           
                              Deposits redeemable at notice
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           200
                        
                        
                           
                              Repurchase agreements
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           210
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d),44(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           220
                        
                        
                           
                              Current accounts / overnight deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           230
                        
                        
                           
                              Deposits with agreed maturity
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           240
                        
                        
                           
                              Deposits redeemable at notice
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           250
                        
                        
                           
                              Repurchase agreements
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           260
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e), 44(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           270
                        
                        
                           
                              Current accounts / overnight deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           280
                        
                        
                           
                              Deposits with agreed maturity
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           290
                        
                        
                           
                              Deposits redeemable at notice
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           300
                        
                        
                           
                              Repurchase agreements
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           310
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f), 44(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           320
                        
                        
                           
                              Current accounts / overnight deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           330
                        
                        
                           
                              Deposits with agreed maturity
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           340
                        
                        
                           
                              Deposits redeemable at notice
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           350
                        
                        
                           
                              Repurchase agreements
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           360
                        
                        
                           
                              Debt securities issued
                           
                        
                        
                           
                              Annex V.Part 1.37, Part 2.98
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           370
                        
                        
                           Certificates of deposits
                        
                        
                           
                              Annex V.Part 2.98(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           380
                        
                        
                           Asset-backed securities
                        
                        
                           
                              CRR art 4(1)(61)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           390
                        
                        
                           Covered bonds
                        
                        
                           
                              CRR art 129
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           400
                        
                        
                           Hybrid contracts
                        
                        
                           
                              Annex V.Part 2.98(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           410
                        
                        
                           Other debt securities issued
                        
                        
                           
                              Annex V.Part 2.98(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           420
                        
                        
                           
                              Convertible compound financial instruments
                           
                        
                        
                           
                              IAS 32.AG 31
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           430
                        
                        
                           
                              Non-convertible
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           440
                        
                        
                           
                              Other financial liabilities
                           
                        
                        
                           
                              Annex V.Part 1.38-41
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           450
                        
                        
                           
                              FINANCIAL LIABILITIES
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     8.2   Subordinated financial liabilities
               
               
                            
                        
                        
                           
                              
                                 References
                              
                           
                        
                        
                           
                              Carriyng amount
                           
                        
                     
                           
                              Designated at fair value through profit or loss
                           
                        
                        
                           
                              At amortized cost
                           
                        
                     
                           
                              IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5
                           
                        
                        
                           
                              IFRS 7.8(g); IFRS 9.4.2.1
                           
                        
                     
                           010
                        
                        
                           020
                        
                     
                           010
                        
                        
                           
                              Deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           
                              Debt securities issued
                           
                        
                        
                           
                              Annex V.Part 1.37
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           
                              SUBORDINATED FINANCIAL LIABILITIES
                           
                        
                        
                           
                              Annex V.Part 2.99-100
                           
                        
                        
                            
                        
                        
                            
                        
                     10.   Derivatives - Trading and economic hedges
               
               
                           
                              By type of risk / By product or by type of market
                           
                        
                        
                            
                        
                        
                           
                              Carrying amount
                           
                        
                        
                           
                              Notional amount
                           
                        
                     
                           
                              
                                 References
                              
                           
                        
                        
                           
                              Financial assets Held for trading and trading
                           
                        
                        
                           
                              Financial liabilities Held for trading and trading
                           
                        
                        
                           
                              Total Trading
                           
                        
                        
                           
                              of which: sold
                           
                        
                     
                           
                              Annex V.Part 2.120, 131
                           
                        
                        
                           
                              IFRS 9.BA.7 (a); Annex V.Part 2.120, 131
                           
                        
                        
                           
                              Annex V.Part 2.133-135
                           
                        
                        
                           
                              Annex V.Part 2.133-135
                           
                        
                     
                           010
                        
                        
                           020
                        
                        
                           030
                        
                        
                           040
                        
                     
                           010
                        
                        
                           
                              Interest rate
                           
                        
                        
                           
                              Annex V.Part 2.129(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           of which: economic hedges
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           050
                        
                        
                           Organised market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           060
                        
                        
                           Organised market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           
                              Equity
                           
                        
                        
                           
                              Annex V.Part 2.129(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           of which: economic hedges
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           090
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           100
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           110
                        
                        
                           Organised market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           Organised market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           130
                        
                        
                           
                              Foreign exchange and gold
                           
                        
                        
                           
                              Annex V.Part 2.129(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           140
                        
                        
                           of which: economic hedges
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           150
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           160
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           170
                        
                        
                           Organised market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           180
                        
                        
                           Organised market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           190
                        
                        
                           
                              Credit
                           
                        
                        
                           
                              Annex V.Part 2.129(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           195
                        
                        
                           of which: economic hedges with use of the fair value option
                        
                        
                           
                              IFRS 9.6.7.1; Annex V.Part 2.140
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           201
                        
                        
                           of which: other economic hedges
                        
                        
                           
                              Annex V.Part 2.137-140
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           210
                        
                        
                           Credit default swap
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           220
                        
                        
                           Credit spread option
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           230
                        
                        
                           Total return swap
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           240
                        
                        
                           Other
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           250
                        
                        
                           
                              Commodity
                           
                        
                        
                           
                              Annex V.Part 2.129(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           260
                        
                        
                           of which: economic hedges
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           270
                        
                        
                           
                              Other
                           
                        
                        
                           
                              Annex V.Part 2.129(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           280
                        
                        
                           of which: economic hedges
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           290
                        
                        
                           
                              DERIVATIVES
                           
                        
                        
                           
                              IFRS 9.Appendix A
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           300
                        
                        
                           of which: OTC - credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           310
                        
                        
                           of which: OTC - other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d), 44(e), Part 2.141(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           320
                        
                        
                           of which: OTC - rest
                        
                        
                           
                              Annex V.Part 1.44(e), Part 2.141(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     11.   Hedge accounting
               
               11.1   Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
               
               
                           
                              By product or by type of market
                           
                        
                        
                            
                        
                        
                           
                              Carrying amount
                           
                        
                        
                           
                              Notional amount
                           
                        
                     
                           
                              Assets
                           
                        
                        
                           
                              Liabilities
                           
                        
                        
                           
                              Total Hedging
                           
                        
                        
                           
                              of which: sold
                           
                        
                     
                           
                              
                                 References
                              
                           
                        
                        
                           
                              IFRS 7.24A; Annex V.Part 2.120, 131
                           
                        
                        
                           
                              IFRS 7.24A; Annex V.Part 2.120, 131
                           
                        
                        
                           
                              Annex V.Part 2.133-135
                           
                        
                        
                           
                              Annex V.Part 2.133-135
                           
                        
                     
                           010
                        
                        
                           020
                        
                        
                           030
                        
                        
                           040
                        
                     
                           010
                        
                        
                           
                              Interest rate
                           
                        
                        
                           
                              Annex V.Part 2.129(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           Organised market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           050
                        
                        
                           Organised market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           060
                        
                        
                           
                              Equity
                           
                        
                        
                           
                              Annex V.Part 2.129(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           090
                        
                        
                           Organised market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           100
                        
                        
                           Organised market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           110
                        
                        
                           
                              Foreign exchange and gold
                           
                        
                        
                           
                              Annex V.Part 2.129(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           130
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           140
                        
                        
                           Organised market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           150
                        
                        
                           Organised market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           160
                        
                        
                           
                              Credit
                           
                        
                        
                           
                              Annex V.Part 2.129(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           170
                        
                        
                           Credit default swap
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           180
                        
                        
                           Credit spread option
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           190
                        
                        
                           Total return swap
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           200
                        
                        
                           Other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           210
                        
                        
                           
                              Commodity
                           
                        
                        
                           
                              Annex V.Part 2.129(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           220
                        
                        
                           
                              Other
                           
                        
                        
                           
                              Annex V.Part 2.129(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           230
                        
                        
                           
                              FAIR VALUE HEDGES
                           
                        
                        
                           
                              IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           240
                        
                        
                           
                              Interest rate
                           
                        
                        
                           
                              Annex V.Part 2.129(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           250
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           260
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           270
                        
                        
                           Organised market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           280
                        
                        
                           Organised market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           290
                        
                        
                           
                              Equity
                           
                        
                        
                           
                              Annex V.Part 2.129(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           300
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           310
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           320
                        
                        
                           Organised market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           330
                        
                        
                           Organised market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           340
                        
                        
                           
                              Foreign exchange and gold
                           
                        
                        
                           
                              Annex V.Part 2.129(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           350
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           360
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           370
                        
                        
                           Organised market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           380
                        
                        
                           Organised market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           390
                        
                        
                           
                              Credit
                           
                        
                        
                           
                              Annex V.Part 2.129(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           400
                        
                        
                           Credit default swap
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           410
                        
                        
                           Credit spread option
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           420
                        
                        
                           Total return swap
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           430
                        
                        
                           Other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           440
                        
                        
                           
                              Commodity
                           
                        
                        
                           
                              Annex V.Part 2.129(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           450
                        
                        
                           
                              Other
                           
                        
                        
                           
                              Annex V.Part 2.129(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           460
                        
                        
                           
                              CASH FLOW HEDGES
                           
                        
                        
                           
                              IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           470
                        
                        
                           
                              HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION
                           
                        
                        
                           
                              IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           480
                        
                        
                           
                              PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK
                           
                        
                        
                           
                              IAS 39.71, 81A, 89A, AG 114-132
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           490
                        
                        
                           
                              PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK
                           
                        
                        
                           
                              IAS 39.71
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           500
                        
                        
                           
                              DERIVATIVES-HEDGE ACCOUNTING
                           
                        
                        
                           
                              IFRS 7.24A; IAS 39.9; IFRS 9.6.1
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           510
                        
                        
                           of which: OTC - credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           520
                        
                        
                           of which: OTC - other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d), 44(e), Part 2.141(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           530
                        
                        
                           of which: OTC - rest
                        
                        
                           
                              Annex V.Part 1.44(e), Part 2.141(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     18.   Information on performing and non-performing exposures
               
               
                            
                        
                        
                           
                              
                                 References
                              
                           
                        
                        
                           
                              Gross carrying amount / Nominal amount
                           
                        
                        
                           
                              Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
                           
                        
                        
                           
                              Maximum amount of the collateral or guarantee that can be considered
                           
                           
                              Annex V. Part 2.119
                           
                        
                     
                            
                        
                        
                           
                              Performing
                           
                        
                        
                           
                              Non-performing
                           
                        
                        
                            
                        
                        
                           
                              Performing exposures - Accumulated impairment and provisions
                           
                        
                        
                           
                              Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
                           
                        
                        
                           
                              Collateral received and financial guarantees received
                           
                        
                     
                            
                        
                        
                           Not past due or Past due <= 30 days
                        
                        
                           Past due > 30 days <= 90 days
                        
                        
                            
                        
                        
                           Unlikely to pay that are not past-due or past-due < = 90 days
                        
                        
                           Past due > 90 days <= 180 days
                        
                        
                           Past due > 180 days <= 1 year
                        
                        
                           Past due > 1 year <= 5 years
                        
                        
                           Past due > 5 years
                        
                        
                           Of which: defaulted
                        
                        
                           Of which: impaired
                        
                        
                            
                        
                        
                           Unlikely to pay that are not past-due or past-due < = 90 days
                        
                        
                           Past due > 90 days <= 180 days
                        
                        
                           Past due > 180 days <= 1 year
                        
                        
                           Past due > 1 year < = 5 year
                        
                        
                           Past due > 5 years
                        
                        
                           Collateral received on non-performing exposues
                        
                        
                           Financial guarantees received on non-performing exposures
                        
                     
                           010
                        
                        
                           020
                        
                        
                           030
                        
                        
                           055
                        
                        
                           060
                        
                        
                           070
                        
                        
                           080
                        
                        
                           090
                        
                        
                           100
                        
                        
                           105
                        
                        
                           110
                        
                        
                           120
                        
                        
                           130
                        
                        
                           140
                        
                        
                           150
                        
                        
                           160
                        
                        
                           170
                        
                        
                           180
                        
                        
                           190
                        
                        
                           195
                        
                        
                           200
                        
                        
                           210
                        
                     
                           
                              Annex V. Part 1.34, Part 2.118, 221
                           
                        
                        
                           
                              Annex V. Part 2. 213-216, 223-239
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235
                           
                        
                        
                           
                              Annex V. Part 2. 213-216, 223-239
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              CRR art 178; Annex V.Part 2.238(b)
                           
                        
                        
                           
                              IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.238(a)
                           
                        
                        
                           
                              Annex V. Part 2. 238
                           
                        
                        
                           
                              Annex V. Part 2. 238
                           
                        
                        
                           
                              Annex V. Part 2. 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 239
                           
                        
                        
                           
                              Annex V. Part 2. 239
                           
                        
                     
                           010
                        
                        
                           
                              Debt securities
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           050
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           060
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           
                              Loans and advances
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           090
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           100
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           110
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           130
                        
                        
                           Of which: Small and Medium-sized Enterprises
                        
                        
                           
                              SME Art 1 2(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           140
                        
                        
                           Of which: Loans collateralised by commercial immovable property
                        
                        
                           
                              Annex V.Part 2.86(a), 87
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           150
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           160
                        
                        
                           Of which: Loans collateralised by residential immovable property
                        
                        
                           
                              Annex V.Part 2.86(a), 87
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           170
                        
                        
                           Of which: Credit for consumption
                        
                        
                           
                              Annex V.Part 2.88(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           180
                        
                        
                           
                              DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
                           
                        
                        
                           
                              Annex V.Part 2.233(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           181
                        
                        
                           
                              Debt securities
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           182
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           183
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           184
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           185
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           186
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           191
                        
                        
                           
                              Loans and advances
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           192
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           193
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           194
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           195
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           196
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           197
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           201
                        
                        
                           
                              DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
                           
                        
                        
                           
                              Annex V.Part 2.233(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           211
                        
                        
                           
                              Debt securities
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           212
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           213
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           214
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           215
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           216
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           221
                        
                        
                           
                              Loans and advances
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           222
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           223
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           224
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           225
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           226
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           227
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           231
                        
                        
                           
                              DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT
                           
                        
                        
                           
                              Annex V.Part 2.233(c), 234
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           330
                        
                        
                           
                              DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
                           
                        
                        
                           
                              Annex V.Part 2.217
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           335
                        
                        
                           
                              DEBT INSTRUMENTS HELD FOR SALE
                           
                        
                        
                           
                              Annex V.Part 2.220
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           340
                        
                        
                           
                              Loan commitments given
                           
                        
                        
                           
                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           350
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           360
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           370
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           380
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           390
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           400
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           410
                        
                        
                           
                              Financial guarantees given
                           
                        
                        
                           
                              IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           420
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           430
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           440
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           450
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           460
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           470
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           480
                        
                        
                           
                              Other Commitments given
                           
                        
                        
                           
                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           490
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           500
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           510
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           520
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           530
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           540
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           550
                        
                        
                           
                              OFF-BALANCE SHEET EXPOSURES
                           
                        
                        
                           
                              Annex V.Part 2.217
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     19.   Information forborne exposures
               
               
                            
                        
                        
                           
                              
                                 References
                              
                           
                        
                        
                           
                              Gross carrying amount / nominal amount of exposures with forbearance measures
                           
                        
                        
                           
                              Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
                           
                        
                        
                           
                              Maximum amount of the collateral or guarantee that can be considered
                           
                           
                              Annex V. Part 2.119
                           
                        
                     
                            
                        
                        
                           
                              Performing exposures with forbearance measures
                           
                        
                        
                           
                              Non-performing exposures with forbearance measures
                           
                        
                        
                            
                        
                        
                           
                              Perfoming exposures with forbearance measures - Accumulated impairment and provisions
                           
                        
                        
                           
                              Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
                           
                        
                        
                           
                              Collateral received and financial guarantees received
                           
                        
                     
                            
                        
                        
                           Instruments with modifications in their terms and conditions
                        
                        
                           Refinancing
                        
                        
                           of which: Performing forborne exposures under probation reclassified from non-performing
                        
                        
                            
                        
                        
                           Instruments with modifications in their terms and conditions
                        
                        
                           Refinancing
                        
                        
                           of which: Defaulted
                        
                        
                           of which: Impaired
                        
                        
                           of which: Forbearance of exposures non-performing prior to forbearance
                        
                        
                            
                        
                        
                           Instruments with modifications in their terms and conditions
                        
                        
                           Refinancing
                        
                        
                           Collateral received on exposures with forbearance measures
                        
                        
                           Financial guarantees received on exposures with forbearance measures
                        
                     
                           010
                        
                        
                           020
                        
                        
                           030
                        
                        
                           040
                        
                        
                           050
                        
                        
                           060
                        
                        
                           070
                        
                        
                           080
                        
                        
                           090
                        
                        
                           100
                        
                        
                           110
                        
                        
                           120
                        
                        
                           130
                        
                        
                           140
                        
                        
                           150
                        
                        
                           160
                        
                        
                           170
                        
                        
                           180
                        
                     
                           
                              Annex V. Part 1.34, Part 2. 118, 240-245, 251-258
                           
                        
                        
                           
                              Annex V. Part 2. 256, 259-262
                           
                        
                        
                           
                              Annex V. Part 2.241(a), 266
                           
                        
                        
                           
                              Annex V. Part 2. 241 (b), 265-266
                           
                        
                        
                           
                              Annex V. Part 2. 256(b), 261
                           
                        
                        
                           
                              Annex V. Part 2. 259-263
                           
                        
                        
                           
                              Annex V. Part 2.241(a), 266
                           
                        
                        
                           
                              Annex V. Part 2. 241 (b), 265-266
                           
                        
                        
                           
                              CRR art 178; Annex V. Part 2.264(b)
                           
                        
                        
                           
                              IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a)
                           
                        
                        
                           
                              Annex V. Part 2. 231, 252(a), 263
                           
                        
                        
                           
                              Annex V. Part 2. 267
                           
                        
                        
                           
                              Annex V. Part 2. 207
                           
                        
                        
                           
                              Annex V. Part 2. 207
                           
                        
                        
                           
                              Annex V. Part 2. 241(a), 267
                           
                        
                        
                           
                              Annex V. Part 2. 241(b), 267
                           
                        
                        
                           
                              Annex V. Part 2. 268
                           
                        
                        
                           
                              Annex V. Part 2. 268
                           
                        
                     
                           010
                        
                        
                           
                              Debt securities
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           050
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           060
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           
                              Loans and advances
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           090
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           100
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           110
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           130
                        
                        
                           Of which: Small and Medium-sized Enterprises
                        
                        
                           
                              SME Art 1 2(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           140
                        
                        
                           Of which: Loans collateralised by commercial immovable property
                        
                        
                           
                              Annex V.Part 2.86(a), 87
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           150
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           160
                        
                        
                           Of which: Loans collateralised by residential immovable property
                        
                        
                           
                              Annex V.Part 2.86(a), 87
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           170
                        
                        
                           Of which: Credit for consumption
                        
                        
                           
                              Annex V.Part 2.88(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           180
                        
                        
                           
                              DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
                           
                        
                        
                           
                              Annex V.Part 2.249(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           181
                        
                        
                           
                              Debt securities
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           182
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           183
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           184
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           185
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           186
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           191
                        
                        
                           
                              Loans and advances
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           192
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           193
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           194
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           195
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           196
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           197
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           201
                        
                        
                           
                              DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
                           
                        
                        
                           
                              Annex V.Part 2.249(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           211
                        
                        
                           
                              Debt securities
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           212
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           213
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           214
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           215
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           216
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           221
                        
                        
                           
                              Loans and advances
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           222
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           223
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           224
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           225
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           226
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           227
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           231
                        
                        
                           
                              DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT
                           
                        
                        
                           
                              Annex V.Part 2.249(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           330
                        
                        
                           
                              DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
                           
                        
                        
                           
                              Annex V.Part 2.246
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           335
                        
                        
                           
                              DEBT INSTRUMENTS HELD FOR SALE
                           
                        
                        
                           
                              Annex V.Part 2.247
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           340
                        
                        
                           
                              Loan commitments given
                           
                        
                        
                           
                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
         
      
      
         ANNEX III
         
            
               ‘ANNEX V
               
                  “FINREP data points” under national accounting frameworks
               
               
                           
                              FINREP Templates for GAAP
                           
                        
                     
                           
                              Template number
                           
                        
                        
                           
                              Template code
                           
                        
                        
                           
                              Name of the template or of the group of template
                           
                        
                     
                            
                        
                        
                            
                        
                        
                           
                              PART 1 [QUARTERLY FREQUENCY]
                           
                        
                     
                            
                        
                        
                            
                        
                        
                           
                              Balance Sheet Statement [Statement of Financial Position]
                           
                        
                     
                           1.1
                        
                        
                           F 01.01
                        
                        
                           Balance Sheet Statement: assets
                        
                     
                           1.2
                        
                        
                           F 01.02
                        
                        
                           Balance Sheet Statement: liabilities
                        
                     
                           1.3
                        
                        
                           F 01.03
                        
                        
                           Balance Sheet Statement: equity
                        
                     
                           2
                        
                        
                           F 02.00
                        
                        
                           
                              Statement of profit or loss
                           
                        
                     
                           5.1
                        
                        
                           F 05.01
                        
                        
                           
                              Breakdown of non-trading Loans and advances by product
                           
                        
                     
                            
                        
                        
                            
                        
                        
                           
                              Breakdown of financial liabilities
                           
                        
                     
                           8.1
                        
                        
                           F 08.01
                        
                        
                           Breakdown of financial liabilities by product and by counterparty sector
                        
                     
                           8.2
                        
                        
                           F 08.02
                        
                        
                           Subordinated financial liabilities
                        
                     
                           10
                        
                        
                           F 10.00
                        
                        
                           
                              Derivatives - Trading and economic hedges
                           
                        
                     
                            
                        
                        
                            
                        
                        
                           
                              Hedge accounting
                           
                        
                     
                           11.2
                        
                        
                           F 11.02
                        
                        
                           Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk
                        
                     
                           18
                        
                        
                           F 18.00
                        
                        
                           
                              Performing and non-performing exposures
                           
                        
                     
                           19
                        
                        
                           F 19.00
                        
                        
                           
                              Forborne exposures
                           
                        
                     
                           
                              
                                              
                                          
                                          
                                             Parts for national GAAP reporters
                                          
                                       
                                              
                                          
                                          
                                             Cell not to be submitted for reporting institutions subject to the relevant accounting framework
                                          
                                       
                                              
                                          
                                          
                                             Data point to be submitted
                                          
                                       
                        
                     1.   Balance Sheet Statement [Statement of Financial Position]
               
               1.1   Assets
               
               
                            
                        
                        
                           
                              
                                 References National GAAP based on BAD
                              
                           
                        
                        
                           
                              
                                 References National GAAP compatible IFRS
                              
                           
                        
                        
                           
                              Breakdown in table
                           
                        
                        
                           
                              Carrying amount
                           
                        
                     
                           
                              Annex V.Part 1.27-28
                           
                        
                     
                           010
                        
                     
                           010
                        
                        
                           
                              Cash, cash balances at central banks and other demand deposits
                           
                        
                        
                           
                              BAD art 4.Assets(1)
                           
                        
                        
                           
                              IAS 1.54 (i)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           Cash on hand
                        
                        
                           
                              Annex V.Part 2.1
                           
                        
                        
                           
                              Annex V.Part 2.1
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           Cash balances at central banks
                        
                        
                           
                              BAD art 13(2); Annex V.Part 2.2
                           
                        
                        
                           
                              Annex V.Part 2.2
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           Other demand deposits
                        
                        
                           
                              Annex V.Part 2.3
                           
                        
                        
                           
                              Annex V.Part 2.3
                           
                        
                        
                           5
                        
                        
                            
                        
                     
                           050
                        
                        
                           
                              Financial assets held for trading
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a), (5); IAS 39.9
                           
                        
                        
                           
                              IFRS 9.Appendix A
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           060
                        
                        
                           Derivatives
                        
                        
                           
                              CRR Annex II
                           
                        
                        
                           
                              IFRS 9.Appendix A
                           
                        
                        
                           10
                        
                        
                            
                        
                     
                           070
                        
                        
                           Equity instruments
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.4-5
                           
                        
                        
                           
                              IAS 32.11
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           080
                        
                        
                           Debt securities
                        
                        
                           
                              Annex V.Part 1.24, 26
                           
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           090
                        
                        
                           Loans and advances
                        
                        
                           
                              Annex V.Part 1.24, 27
                           
                        
                        
                           
                              Annex V.Part 1.32
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           091
                        
                        
                           
                              Trading financial assets
                           
                        
                        
                           
                              BAD Article 32-33; Annex V.Part 1.17
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           092
                        
                        
                           Derivatives
                        
                        
                           
                              CRR Annex II; Annex V.Part 1.17, 27
                           
                        
                        
                            
                        
                        
                           10
                        
                        
                            
                        
                     
                           093
                        
                        
                           Equity instruments
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.4-5
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           094
                        
                        
                           Debt securities
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           095
                        
                        
                           Loans and advances
                        
                        
                           
                              Annex V.Part 1.32
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           096
                        
                        
                           
                              Non-trading financial assets mandatorily at fair value through profit or loss
                           
                        
                        
                            
                        
                        
                           
                              IFRS 7.8(a)(ii); IFRS 9.4.1.4
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           097
                        
                        
                           Equity instruments
                        
                        
                            
                        
                        
                           
                              IAS 32.11
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           098
                        
                        
                           Debt securities
                        
                        
                            
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           099
                        
                        
                           Loans and advances
                        
                        
                            
                        
                        
                           
                              Annex V.Part 1.32
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           100
                        
                        
                           
                              Financial assets designated at fair value through profit or loss
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a), (6)
                           
                        
                        
                           
                              IFRS 7.8(a)(i); IFRS 9.4.1.5
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           110
                        
                        
                           Equity instruments
                        
                        
                            
                        
                        
                           
                              IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           120
                        
                        
                           Debt securities
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           130
                        
                        
                           Loans and advances
                        
                        
                           
                              Annex V.Part 1.32
                           
                        
                        
                           
                              Annex V.Part 1.32
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           141
                        
                        
                           
                              Financial assets at fair value through other comprehensive income
                           
                        
                        
                            
                        
                        
                           
                              IFRS 7.8(h); IFRS 9.4.1.2A
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           142
                        
                        
                           Equity instruments
                        
                        
                            
                        
                        
                           
                              IAS 32.11
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           143
                        
                        
                           Debt securities
                        
                        
                            
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           144
                        
                        
                           Loans and advances
                        
                        
                            
                        
                        
                           
                              Annex V.Part 1.32
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           171
                        
                        
                           
                              Non-trading non-derivative financial assets measured at fair value through profit or loss
                           
                        
                        
                           
                              BAD art 36(2)
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           172
                        
                        
                           Equity instruments
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.4-5
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           173
                        
                        
                           Debt securities
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           174
                        
                        
                           Loans and advances
                        
                        
                           
                              Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           175
                        
                        
                           
                              Non-trading non-derivative financial assets measured at fair value to equity
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a), (8)
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           176
                        
                        
                           Equity instruments
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.4-5
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           177
                        
                        
                           Debt securities
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           178
                        
                        
                           Loans and advances
                        
                        
                           
                              Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           181
                        
                        
                           
                              Financial assets at amortised cost
                           
                        
                        
                            
                        
                        
                           
                              IFRS 7.8(f); IFRS 9.4.1.2
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           182
                        
                        
                           Debt securities
                        
                        
                            
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           183
                        
                        
                           Loans and advances
                        
                        
                            
                        
                        
                           
                              Annex V.Part 1.32
                           
                        
                        
                           4
                        
                        
                            
                        
                     
                           231
                        
                        
                           
                              Non-trading non-derivative financial assets measured at a cost-based method
                           
                        
                        
                           
                              BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           390
                        
                        
                           Equity instruments
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.4-5
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           232
                        
                        
                           Debt securities
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           233
                        
                        
                           Loans and advances
                        
                        
                           
                              Annex V.Part 1.32
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           234
                        
                        
                           
                              Other non-trading non-derivative financial assets
                           
                        
                        
                           
                              BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           235
                        
                        
                           Equity instruments
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.4-5
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           236
                        
                        
                           Debt securities
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           237
                        
                        
                           Loans and advances
                        
                        
                           
                              Annex V.Part 1.32
                           
                        
                        
                            
                        
                        
                           4
                        
                        
                            
                        
                     
                           240
                        
                        
                           
                              Derivatives – Hedge accounting
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22
                           
                        
                        
                           
                              IFRS 9.6.2.1; Annex V.Part 1.22
                           
                        
                        
                           11
                        
                        
                            
                        
                     
                           250
                        
                        
                           
                              Fair value changes of the hedged items in portfolio hedge of interest rate risk
                           
                        
                        
                           
                              Accounting Directive art 8(5), (6); IAS 39.89A (a)
                           
                        
                        
                           
                              IAS 39.89A(a); IFRS 9.6.5.8
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           260
                        
                        
                           
                              Investments in subsidiaries, joint ventures and associates
                           
                        
                        
                           
                              BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4
                           
                        
                        
                           
                              IAS 1.54(e); Annex V.Part 1.21, Part 2.4
                           
                        
                        
                           40
                        
                        
                            
                        
                     
                           270
                        
                        
                           
                              Tangible assets
                           
                        
                        
                           
                              BAD art 4.Assets(10)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           280
                        
                        
                           Property, Plant and Equipment
                        
                        
                            
                        
                        
                           
                              IAS 16.6; IAS 1.54(a)
                           
                        
                        
                           21, 42
                        
                        
                            
                        
                     
                           290
                        
                        
                           Investment property
                        
                        
                            
                        
                        
                           
                              IAS 40.5; IAS 1.54(b)
                           
                        
                        
                           21, 42
                        
                        
                            
                        
                     
                           300
                        
                        
                           
                              Intangible assets
                           
                        
                        
                           
                              BAD art 4.Assets(9); CRR art 4(1)(115)
                           
                        
                        
                           
                              IAS 1.54(c); CRR art 4(1)(115)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           310
                        
                        
                           Goodwill
                        
                        
                           
                              BAD art 4.Assets(9); CRR art 4(1)(113)
                           
                        
                        
                           
                              IFRS 3.B67(d); CRR art 4(1)(113)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           320
                        
                        
                           Other intangible assets
                        
                        
                           
                              BAD art 4.Assets(9)
                           
                        
                        
                           
                              IAS 38.8,118
                           
                        
                        
                           21, 42
                        
                        
                            
                        
                     
                           330
                        
                        
                           
                              Tax assets
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.54(n-o)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           340
                        
                        
                           Current tax assets
                        
                        
                            
                        
                        
                           
                              IAS 1.54(n); IAS 12.5
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           350
                        
                        
                           Deferred tax assets
                        
                        
                           
                              Accounting Directive art 17(1)(f); CRR art 4(1)(106)
                           
                        
                        
                           
                              IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           360
                        
                        
                           
                              Other assets
                           
                        
                        
                           
                              Annex V.Part 2.5, 6
                           
                        
                        
                           
                              Annex V.Part 2.5
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           370
                        
                        
                           
                              Non-current assets and disposal groups classified as held for sale
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           375
                        
                        
                           
                              (-) Haircuts for trading assets at fair value
                           
                        
                        
                           
                              Annex V Part 1.29
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           380
                        
                        
                           
                              TOTAL ASSETS
                           
                        
                        
                           
                              BAD art 4 Assets
                           
                        
                        
                           
                              IAS 1.9(a), IG 6
                           
                        
                        
                            
                        
                        
                            
                        
                     1.2   Liabilities
               
               
                            
                        
                        
                           
                              
                                 References National GAAP based on BAD
                              
                           
                        
                        
                           
                              
                                 References National GAAP compatible IFRS
                              
                           
                        
                        
                           
                              Breakdown in table
                           
                        
                        
                           
                              Carrying amount
                           
                        
                     
                           
                              Annex V.Part 1.27-28
                           
                        
                     
                           010
                        
                     
                           010
                        
                        
                           
                              Financial liabilities held for trading
                           
                        
                        
                            
                        
                        
                           
                              IFRS 7.8 (e) (ii); IFRS 9.BA.6
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           020
                        
                        
                           Derivatives
                        
                        
                            
                        
                        
                           
                              IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)
                           
                        
                        
                           10
                        
                        
                            
                        
                     
                           030
                        
                        
                           Short positions
                        
                        
                            
                        
                        
                           
                              IFRS 9.BA7(b)
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           040
                        
                        
                           Deposits
                        
                        
                            
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           050
                        
                        
                           Debt securities issued
                        
                        
                            
                        
                        
                           
                              Annex V.Part 1.37
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           060
                        
                        
                           Other financial liabilities
                        
                        
                            
                        
                        
                           
                              Annex V.Part 1.38-41
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           061
                        
                        
                           
                              Trading financial liabilities
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a),(3),(6)
                           
                        
                        
                            
                        
                        
                           8
                        
                        
                            
                        
                     
                           062
                        
                        
                           Derivatives
                        
                        
                           
                              CRR Annex II; Annex V.Part 1.25
                           
                        
                        
                            
                        
                        
                           10
                        
                        
                            
                        
                     
                           063
                        
                        
                           Short positions
                        
                        
                            
                        
                        
                            
                        
                        
                           8
                        
                        
                            
                        
                     
                           064
                        
                        
                           Deposits
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                            
                        
                        
                           8
                        
                        
                            
                        
                     
                           065
                        
                        
                           Debt securities issued
                        
                        
                           
                              Annex V.Part 1.37
                           
                        
                        
                            
                        
                        
                           8
                        
                        
                            
                        
                     
                           066
                        
                        
                           Other financial liabilities
                        
                        
                           
                              Annex V.Part 1.38-41
                           
                        
                        
                            
                        
                        
                           8
                        
                        
                            
                        
                     
                           070
                        
                        
                           
                              Financial liabilities designated at fair value through profit or loss
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a), (6); IAS 39.9
                           
                        
                        
                           
                              IFRS 7.8 (e)(i); IFRS 9.4.2.2
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           080
                        
                        
                           Deposits
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           090
                        
                        
                           Debt securities issued
                        
                        
                           
                              Annex V.Part 1.37
                           
                        
                        
                           
                              Annex V.Part 1.37
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           100
                        
                        
                           Other financial liabilities
                        
                        
                           
                              Annex V.Part 1.38-41
                           
                        
                        
                           
                              Annex V.Part 1.38-41
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           110
                        
                        
                           
                              Financial liabilities measured at amortised cost
                           
                        
                        
                           
                              Accounting Directive art 8(3), (6); IAS 39.47
                           
                        
                        
                           
                              IFRS 7.8(g); IFRS 9.4.2.1
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           120
                        
                        
                           Deposits
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           130
                        
                        
                           Debt securities issued
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                           
                              Annex V.Part 1.37
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           140
                        
                        
                           Other financial liabilities
                        
                        
                           
                              Annex V.Part 1.32-34
                           
                        
                        
                           
                              Annex V.Part 1.38-41
                           
                        
                        
                           8
                        
                        
                            
                        
                     
                           141
                        
                        
                           
                              Non-trading non-derivative financial liabilities measured at a cost-based method
                           
                        
                        
                           
                              Accounting Directive art 8(3)
                           
                        
                        
                            
                        
                        
                           8
                        
                        
                            
                        
                     
                           142
                        
                        
                           Deposits
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                            
                        
                        
                           8
                        
                        
                            
                        
                     
                           143
                        
                        
                           Debt securities issued
                        
                        
                           
                              Annex V.Part 1.37
                           
                        
                        
                            
                        
                        
                           8
                        
                        
                            
                        
                     
                           144
                        
                        
                           Other financial liabilities
                        
                        
                           
                              Annex V.Part 1.38-41
                           
                        
                        
                            
                        
                        
                           8
                        
                        
                            
                        
                     
                           150
                        
                        
                           
                              Derivatives – Hedge accounting
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26
                           
                        
                        
                           
                              IFRS 9.6.2.1; Annex V.Part 1.26
                           
                        
                        
                           11
                        
                        
                            
                        
                     
                           160
                        
                        
                           
                              Fair value changes of the hedged items in portfolio hedge of interest rate risk
                           
                        
                        
                           
                              Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)
                           
                        
                        
                           
                              IAS 39.89A(b), IFRS 9.6.5.8
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           170
                        
                        
                           
                              Provisions
                           
                        
                        
                           
                              BAD art 4.Liabilities(6)
                           
                        
                        
                           
                              IAS 37.10; IAS 1.54(l)
                           
                        
                        
                           43
                        
                        
                            
                        
                     
                           175
                        
                        
                           Funds for general banking risks [if presented within liabilities]
                        
                        
                           
                              BAD art 38.1; CRR art 4(112); Annex V.Part 2.15
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           180
                        
                        
                           Pensions and other post employment defined benefit obligations
                        
                        
                           
                              Annex V.Part 2.9
                           
                        
                        
                           
                              IAS 19.63; IAS 1.78(d); Annex V.Part 2.9
                           
                        
                        
                           43
                        
                        
                            
                        
                     
                           190
                        
                        
                           Other long term employee benefits
                        
                        
                           
                              Annex V.Part 2.10
                           
                        
                        
                           
                              IAS 19.153; IAS 1.78(d); Annex V.Part 2.10
                           
                        
                        
                           43
                        
                        
                            
                        
                     
                           200
                        
                        
                           Restructuring
                        
                        
                            
                        
                        
                           
                              IAS 37.71, 84(a)
                           
                        
                        
                           43
                        
                        
                            
                        
                     
                           210
                        
                        
                           Pending legal issues and tax litigation
                        
                        
                            
                        
                        
                           
                              IAS 37.Appendix C. Examples 6 and 10
                           
                        
                        
                           43
                        
                        
                            
                        
                     
                           220
                        
                        
                           Commitments and guarantees given
                        
                        
                           
                              BAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33
                           
                        
                        
                           
                              IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11
                           
                        
                        
                           9
                           12
                           43
                        
                        
                            
                        
                     
                           230
                        
                        
                           Other provisions
                        
                        
                           
                              BAD Article 4 Liabilities (6)(c ), Off balance sheet items
                           
                        
                        
                           
                              IAS 37.14
                           
                        
                        
                           43
                        
                        
                            
                        
                     
                           240
                        
                        
                           
                              Tax liabilities
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.54(n-o)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           250
                        
                        
                           Current tax liabilities
                        
                        
                            
                        
                        
                           
                              IAS 1.54(n); IAS 12.5
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           260
                        
                        
                           Deferred tax liabilities
                        
                        
                           
                              Accounting Directive art 17(1)(f); CRR art 4(1)(108)
                           
                        
                        
                           
                              IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           270
                        
                        
                           
                              Share capital repayable on demand
                           
                        
                        
                            
                        
                        
                           
                              IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           280
                        
                        
                           
                              Other liabilities
                           
                        
                        
                           
                              Annex V.Part 2.13
                           
                        
                        
                           
                              Annex V.Part 2.13
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           290
                        
                        
                           
                              Liabilities included in disposal groups classified as held for sale
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           295
                        
                        
                           
                              Haircuts for trading liabilities at fair value
                           
                        
                        
                           
                              Annex V Part 1.29
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           300
                        
                        
                           
                              TOTAL LIABILITIES
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.9(b);IG 6
                           
                        
                        
                            
                        
                        
                            
                        
                     1.3   Equity
               
               
                            
                        
                        
                           
                              
                                 References National GAAP based on BAD
                              
                           
                        
                        
                           
                              
                                 References National GAAP compatible IFRS
                              
                           
                        
                        
                           
                              Breakdown in table
                           
                        
                        
                           
                              Carrying amount
                           
                        
                     
                           010
                        
                     
                           010
                        
                        
                           
                              Capital
                           
                        
                        
                           
                              BAD art 4.Liabilities(9), BAD art 22
                           
                        
                        
                           
                              IAS 1.54(r), BAD art 22
                           
                        
                        
                           46
                        
                        
                            
                        
                     
                           020
                        
                        
                           Paid up capital
                        
                        
                           
                              BAD art 4.Liabilities(9)
                           
                        
                        
                           
                              IAS 1.78(e)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           Unpaid capital which has been called up
                        
                        
                           
                              BAD art 4.Liabilities(9); Annex V.Part 2.17
                           
                        
                        
                           
                              Annex V.Part 2.14
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           
                              Share premium
                           
                        
                        
                           
                              BAD art 4.Liabilities(10); CRR art 4(1)(124)
                           
                        
                        
                           
                              IAS 1.78(e); CRR art 4(1)(124)
                           
                        
                        
                           46
                        
                        
                            
                        
                     
                           050
                        
                        
                           
                              Equity instruments issued other than capital
                           
                        
                        
                           
                              Annex V.Part 2.18-19
                           
                        
                        
                           
                              Annex V.Part 2.18-19
                           
                        
                        
                           46
                        
                        
                            
                        
                     
                           060
                        
                        
                           Equity component of compound financial instruments
                        
                        
                           
                              Accounting Directive art 8(6); Annex V.Part 2.18
                           
                        
                        
                           
                              IAS 32.28-29; Annex V.Part 2.18
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           Other equity instruments issued
                        
                        
                           
                              Annex V.Part 2.19
                           
                        
                        
                           
                              Annex V.Part 2.19
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           
                              Other equity
                           
                        
                        
                           
                              Annex V.Part 2.20
                           
                        
                        
                           
                              IFRS 2.10; Annex V.Part 2.20
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           090
                        
                        
                           
                              Accumulated other comprehensive income
                           
                        
                        
                           
                              CRR art 4(1)(100)
                           
                        
                        
                           
                              CRR art 4(1)(100)
                           
                        
                        
                           46
                        
                        
                            
                        
                     
                           095
                        
                        
                           Items that will not be reclassified to profit or loss
                        
                        
                            
                        
                        
                           
                              IAS 1.82A(a)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           100
                        
                        
                           
                              Tangible assets
                           
                        
                        
                            
                        
                        
                           
                              IAS 16.39-41
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           110
                        
                        
                           
                              Intangible assets
                           
                        
                        
                            
                        
                        
                           
                              IAS 38.85-87
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           
                              Actuarial gains or (-) losses on defined benefit pension plans
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.7, IG6; IAS 19.120(c)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           122
                        
                        
                           
                              Non-current assets and disposal groups classified as held for sale
                           
                        
                        
                            
                        
                        
                           
                              IFRS 5.38, IG Example 12
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           124
                        
                        
                           
                              Share of other recognised income and expense of investments in subsidaries, joint ventures and associates
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.IG6; IAS 28.10
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           320
                        
                        
                           
                              Fair value changes of equity instruments measured at fair value through other comprehensive income
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           330
                        
                        
                           
                              Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           340
                        
                        
                           
                              Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]
                           
                        
                        
                            
                        
                        
                           
                              IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           350
                        
                        
                           
                              Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           360
                        
                        
                           
                              Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           128
                        
                        
                           Items that may be reclassified to profit or loss
                        
                        
                            
                        
                        
                           
                              IAS 1.82A(a) (ii)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           130
                        
                        
                           
                              Hedge of net investments in foreign operations [effective portion]
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a), (6)(8)
                           
                        
                        
                           
                              IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           140
                        
                        
                           
                              Foreign currency translation
                           
                        
                        
                           
                              BAD art 39(6)
                           
                        
                        
                           
                              IAS 21.52(b); IAS 21.32, 38-49
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           150
                        
                        
                           
                              Hedging derivatives. Cash flow hedges reserve [effective portion]
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a), (6)(8)
                           
                        
                        
                           
                              IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           155
                        
                        
                           
                              Fair value changes of debt instruments measured at fair value through other comprehensive income
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           165
                        
                        
                           
                              Hedging instruments [not designated elements]
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.7(g)(h); IFRS 9.6.5.15,.6.5.16; IFRS 7.24E (b)(c); Annex V.Part 2.60
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           170
                        
                        
                           
                              Non-current assets and disposal groups classified as held for sale
                           
                        
                        
                            
                        
                        
                           
                              IFRS 5.38, IG Example 12
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           180
                        
                        
                           
                              Share of other recognised income and expense of investments in subsidaries, joint ventures and associates
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.IG6; IAS 28.10
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           190
                        
                        
                           
                              Retained earnings
                           
                        
                        
                           
                              BAD art 4.Liabilities(13); CRR art 4(1)(123)
                           
                        
                        
                           
                              CRR art 4(1)(123)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           200
                        
                        
                           
                              Revaluation reserves
                           
                        
                        
                           
                              BAD art 4.Liabilities(12)
                           
                        
                        
                           
                              IFRS 1.30, D5-D8; Annex V.Part 2.28
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           201
                        
                        
                           Tangible assets
                        
                        
                           
                              Accounting Directive art 7(1)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           202
                        
                        
                           Equity instruments
                        
                        
                           
                              Accounting Directive art 7(1)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           203
                        
                        
                           Debt securities
                        
                        
                           
                              Accounting Directive art 7(1)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           204
                        
                        
                           Other
                        
                        
                           
                              Accounting Directive art 7(1)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           205
                        
                        
                           
                              Fair value reserves
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           206
                        
                        
                           Hedge of net investments in foreign operations
                        
                        
                           
                              Accounting Directive art 8(1)(a), (8)(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           207
                        
                        
                           Hedging derivatives.Cash flow hedges
                        
                        
                           
                              Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           208
                        
                        
                           Hedging derivatives. Other hedges
                        
                        
                           
                              Accounting Directive art 8(1)(a), (8)(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           209
                        
                        
                           Non-trading non-derivative financial assets measured at fair value to equity
                        
                        
                           
                              Accounting Directive art 8(1)(a), (8)(2)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           210
                        
                        
                           
                              Other reserves
                           
                        
                        
                           
                              BAD art 4 Liabilities(11)-(13)
                           
                        
                        
                           
                              IAS 1.54; IAS 1.78(e)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           215
                        
                        
                           Funds for general banking risks [if presented within equity]
                        
                        
                           
                              BAD art 38.1; CRR art 4(112); Annex V.Part 2.15
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           220
                        
                        
                           Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method
                        
                        
                           
                              Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29
                           
                        
                        
                           
                              IAS 28.11; Annex V.Part 2.29
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           230
                        
                        
                           Other
                        
                        
                           
                              Annex V.Part 2.29
                           
                        
                        
                           
                              Annex V.Part 2.29
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           235
                        
                        
                           
                              First consolidation differences
                           
                        
                        
                           
                              Accounting Directive art 24(3)(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           240
                        
                        
                           
                              (-) Treasury shares
                           
                        
                        
                           
                              Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30
                           
                        
                        
                           
                              IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30
                           
                        
                        
                           46
                        
                        
                            
                        
                     
                           250
                        
                        
                           
                              Profit or loss attributable to owners of the parent
                           
                        
                        
                           
                              BAD art 4.Liabilities(14)
                           
                        
                        
                           
                              IAS 1.81B (b)(ii)
                           
                        
                        
                           2
                        
                        
                            
                        
                     
                           260
                        
                        
                           
                              (-) Interim dividends
                           
                        
                        
                           
                              CRR Article 26(2b)
                           
                        
                        
                           
                              IAS 32.35
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           270
                        
                        
                           
                              Minority interests [Non-controlling interests]
                           
                        
                        
                           
                              Accounting Directive art 24(4)
                           
                        
                        
                           
                              IAS 1.54(q)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           280
                        
                        
                           Accumulated Other Comprehensive Income
                        
                        
                           
                              CRR art 4(1)(100)
                           
                        
                        
                           
                              CRR art 4(1)(100)
                           
                        
                        
                           46
                        
                        
                            
                        
                     
                           290
                        
                        
                           Other items
                        
                        
                            
                        
                        
                            
                        
                        
                           46
                        
                        
                            
                        
                     
                           300
                        
                        
                           
                              TOTAL EQUITY
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.9(c), IG 6
                           
                        
                        
                           46
                        
                        
                            
                        
                     
                           310
                        
                        
                           
                              TOTAL EQUITY AND TOTAL LIABILITIES
                           
                        
                        
                           
                              BAD art 4.Liabilities
                           
                        
                        
                           
                              IAS 1.IG6
                           
                        
                        
                            
                        
                        
                            
                        
                     2.   Statement of profit or loss
               
               
                            
                        
                        
                           
                              
                                 References National GAAP based on BAD
                              
                           
                        
                        
                           
                              
                                 References National GAAP compatible IFRS
                              
                           
                        
                        
                           
                              Breakdown in table
                           
                        
                        
                           
                              Current period
                           
                        
                     
                           010
                        
                     
                           010
                        
                        
                           
                              Interest income
                           
                        
                        
                           
                              BAD art 27.Vertical layout(1); Annex V.Part 2.31
                           
                        
                        
                           
                              IAS 1.97; Annex V.Part 2.31
                           
                        
                        
                           16
                        
                        
                            
                        
                     
                           020
                        
                        
                           Financial assets held for trading
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           025
                        
                        
                           Non-trading financial assets mandatorily at fair value through profit or loss
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           Financial assets designated at fair value through profit or loss
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(a)(i), B5(e)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           041
                        
                        
                           Financial assets at fair value through other comprehensive income
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           051
                        
                        
                           Financial assets at amortised cost
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           Derivatives - Hedge accounting, interest rate risk
                        
                        
                            
                        
                        
                           
                              IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           Other assets
                        
                        
                            
                        
                        
                           
                              Annex V.Part 2.36
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           085
                        
                        
                           Interest income on liabilities
                        
                        
                           
                              Annex V.Part 2.37
                           
                        
                        
                           
                              IFRS 9.5.7.1, Annex V.Part 2.37
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           090
                        
                        
                           
                              (Interest expenses)
                           
                        
                        
                           
                              BAD art 27.Vertical layout(2); Annex V.Part 2.31
                           
                        
                        
                           
                              IAS 1.97; Annex V.Part 2.31
                           
                        
                        
                           16
                        
                        
                            
                        
                     
                           100
                        
                        
                           (Financial liabilities held for trading)
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           110
                        
                        
                           (Financial liabilities designated at fair value through profit or loss)
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(a)(i), B5(e)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           (Financial liabilities measured at amortised cost)
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(b); IFRS 9.5.7.2
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           130
                        
                        
                           (Derivatives - Hedge accounting, interest rate risk)
                        
                        
                            
                        
                        
                           
                              IAS 39.9; Annex V.Part 2.35
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           140
                        
                        
                           (Other liabilities)
                        
                        
                            
                        
                        
                           
                              Annex V.Part 2.38
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           145
                        
                        
                           (Interest expense on assets)
                        
                        
                           
                              Annex V.Part 2.39
                           
                        
                        
                           
                              IFRS 9.5.7.1, Annex V.Part 2.39
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           150
                        
                        
                           
                              (Expenses on share capital repayable on demand)
                           
                        
                        
                            
                        
                        
                           
                              IFRIC 2.11
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           160
                        
                        
                           
                              Dividend income
                           
                        
                        
                           
                              BAD art 27.Vertical layout(3); Annex V.Part 2.40
                           
                        
                        
                           
                              Annex V.Part 2.40
                           
                        
                        
                           31
                        
                        
                            
                        
                     
                           170
                        
                        
                           Financial assets held for trading
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           175
                        
                        
                           Non-trading financial assets mandatorily at fair value through profit or loss
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           191
                        
                        
                           Financial assets at fair value through other comprehensive income
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           192
                        
                        
                           Investments in subsidiaries, joint ventures and associates accounted for using other than equity method
                        
                        
                           
                              Annex V Part 2 .42
                           
                        
                        
                           
                              Annex V Part 2 .42
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           200
                        
                        
                           
                              Fee and commission income
                           
                        
                        
                           
                              BAD art 27.Vertical layout(4)
                           
                        
                        
                           
                              IFRS 7.20(c)
                           
                        
                        
                           22
                        
                        
                            
                        
                     
                           210
                        
                        
                           
                              (Fee and commission expenses)
                           
                        
                        
                           
                              BAD art 27.Vertical layout(5)
                           
                        
                        
                           
                              IFRS 7.20(c)
                           
                        
                        
                           22
                        
                        
                            
                        
                     
                           220
                        
                        
                           
                              Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net
                           
                        
                        
                           
                              BAD art 27.Vertical layout(6)
                           
                        
                        
                           
                              Annex V.Part 2.45
                           
                        
                        
                           16
                        
                        
                            
                        
                     
                           231
                        
                        
                           Financial assets at fair value through other comprehensive income
                        
                        
                            
                        
                        
                           
                              IFRS 9.4.12A; IFRS 9.5.7.10-11
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           241
                        
                        
                           Financial assets at amortised cost
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           260
                        
                        
                           Financial liabilities measured at amortised cost
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(a)(v); IFRS 9.5.7.2
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           270
                        
                        
                           Other
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           280
                        
                        
                           
                              Gains or (-) losses on financial assets and liabilities held for trading, net
                           
                        
                        
                           
                              BAD art 27.Vertical layout(6)
                           
                        
                        
                           
                              IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46
                           
                        
                        
                           16
                        
                        
                            
                        
                     
                           285
                        
                        
                           
                              Gains or (-) losses on trading financial assets and liabilities, net
                           
                        
                        
                           
                              BAD art 27.Vertical layout(6)
                           
                        
                        
                            
                        
                        
                           16
                        
                        
                            
                        
                     
                           287
                        
                        
                           
                              Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net
                           
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           290
                        
                        
                           
                              Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
                           
                        
                        
                            
                        
                        
                           
                              IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44
                           
                        
                        
                           16, 45
                        
                        
                            
                        
                     
                           295
                        
                        
                           
                              Gains or (-) losses on non-trading financial assets and liabilities, net
                           
                        
                        
                           
                              BAD art 27.Vertical layout(6)
                           
                        
                        
                            
                        
                        
                           16
                        
                        
                            
                        
                     
                           300
                        
                        
                           
                              Gains or (-) losses from hedge accounting, net
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a), (6), (8)
                           
                        
                        
                           
                              Annex V.Part 2.47
                           
                        
                        
                           16
                        
                        
                            
                        
                     
                           310
                        
                        
                           
                              Exchange differences [gain or (-) loss], net
                           
                        
                        
                           
                              BAD art 39
                           
                        
                        
                           
                              IAS 21.28, 52 (a)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           320
                        
                        
                           
                              Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net
                           
                        
                        
                           
                              BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           330
                        
                        
                           
                              Gains or (-) losses on derecognition of non-financial assets, net
                           
                        
                        
                           
                              Annex V. Part 2.48
                           
                        
                        
                           
                              IAS 1.34; Annex V. Part 2.48
                           
                        
                        
                           45
                        
                        
                            
                        
                     
                           340
                        
                        
                           
                              Other operating income
                           
                        
                        
                           
                              BAD art 27.Vertical layout(7); Annex V.Part 2.314-316
                           
                        
                        
                           
                              Annex V.Part 2.314-316
                           
                        
                        
                           45
                        
                        
                            
                        
                     
                           350
                        
                        
                           
                              (Other operating expenses)
                           
                        
                        
                           
                              BAD art 27.Vertical layout(10); Annex V.Part 2.314-316
                           
                        
                        
                           
                              Annex V.Part 2.314-316
                           
                        
                        
                           45
                        
                        
                            
                        
                     
                           355
                        
                        
                           
                              TOTAL OPERATING INCOME, NET
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           360
                        
                        
                           
                              (Administrative expenses)
                           
                        
                        
                           
                              BAD art 27.Vertical layout(8)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           370
                        
                        
                           (Staff expenses)
                        
                        
                           
                              BAD art 27.Vertical layout(8)(a)
                           
                        
                        
                           
                              IAS 19.7; IAS 1.102, IG 6
                           
                        
                        
                           44
                        
                        
                            
                        
                     
                           380
                        
                        
                           (Other administrative expenses)
                        
                        
                           
                              BAD art 27.Vertical layout(8)(b);
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           390
                        
                        
                           
                              (Depreciation)
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.102, 104
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           400
                        
                        
                           (Property, Plant and Equipment)
                        
                        
                           
                              BAD art 27.Vertical layout(9)
                           
                        
                        
                           
                              IAS 1.104; IAS 16.73(e)(vii)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           410
                        
                        
                           (Investment Properties)
                        
                        
                           
                              BAD art 27.Vertical layout(9)
                           
                        
                        
                           
                              IAS 1.104; IAS 40.79(d)(iv)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           415
                        
                        
                           (Goodwill)
                        
                        
                           
                              BAD art 27.Vertical layout(9)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           420
                        
                        
                           (Other intangible assets)
                        
                        
                           
                              BAD art 27.Vertical layout(9)
                           
                        
                        
                           
                              IAS 1.104; IAS 38.118(e)(vi)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           425
                        
                        
                           
                              Modification gains or (-) losses, net
                           
                        
                        
                            
                        
                        
                           
                              IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           426
                        
                        
                           Financial assets at fair value through other comprehensive income
                        
                        
                            
                        
                        
                           
                              IFRS 7.35J
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           427
                        
                        
                           Financial assets at amortised cost
                        
                        
                            
                        
                        
                           
                              IFRS 7.35J
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           430
                        
                        
                           
                              (Provisions or (-) reversal of provisions)
                           
                        
                        
                            
                        
                        
                           
                              IAS 37.59, 84; IAS 1.98(b)(f)(g)
                           
                        
                        
                           9
                           12
                           43
                        
                        
                            
                        
                     
                           440
                        
                        
                           (Commitments and guarantees given)
                        
                        
                           
                              BAD art 27.Vertical layout(11)-(12)
                           
                        
                        
                           
                              IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           450
                        
                        
                           (Other provisions)
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           455
                        
                        
                           
                              (Increases or (-) decreases of the fund for general banking risks, net)
                           
                        
                        
                           
                              BAD art 38.2
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           460
                        
                        
                           
                              (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
                           
                        
                        
                           
                              BAD art 35-37, Annex V.Part 2.52, 53
                           
                        
                        
                           
                              IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53
                           
                        
                        
                           12
                        
                        
                            
                        
                     
                           481
                        
                        
                           (Financial assets at fair value through other comprehensive income)
                        
                        
                            
                        
                        
                           
                              IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8
                           
                        
                        
                           12
                        
                        
                            
                        
                     
                           491
                        
                        
                           (Financial assets at amortised cost)
                        
                        
                            
                        
                        
                           
                              IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8
                           
                        
                        
                           12
                        
                        
                            
                        
                     
                           510
                        
                        
                           
                              (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)
                           
                        
                        
                           
                              BAD art 27.Vertical layout(13)-(14)
                           
                        
                        
                           
                              IAS 28.40-43
                           
                        
                        
                           16
                        
                        
                            
                        
                     
                           520
                        
                        
                           
                              (Impairment or (-) reversal of impairment on non-financial assets)
                           
                        
                        
                            
                        
                        
                           
                              IAS 36.126(a)(b)
                           
                        
                        
                           16
                        
                        
                            
                        
                     
                           530
                        
                        
                           (Property, plant and equipment)
                        
                        
                           
                              BAD art 27.Vertical layout(9)
                           
                        
                        
                           
                              IAS 16.73(e)(v-vi)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           540
                        
                        
                           (Investment properties)
                        
                        
                           
                              BAD art 27.Vertical layout(9)
                           
                        
                        
                           
                              IAS 40.79(d)(v)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           550
                        
                        
                           (Goodwill)
                        
                        
                           
                              BAD art 27.Vertical layout(9)
                           
                        
                        
                           
                              IFRS 3.Appendix B67(d)(v); IAS 36.124
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           560
                        
                        
                           (Other intangible assets)
                        
                        
                           
                              BAD art 27.Vertical layout(9)
                           
                        
                        
                           
                              IAS 38.118 (e)(iv)(v)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           570
                        
                        
                           (Other)
                        
                        
                            
                        
                        
                           
                              IAS 36.126 (a)(b)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           580
                        
                        
                           
                              Negative goodwill recognised in profit or loss
                           
                        
                        
                           
                              Accounting Directive art 24(3)(f)
                           
                        
                        
                           
                              IFRS 3.Appendix B64(n)(i)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           590
                        
                        
                           
                              Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method
                           
                        
                        
                           
                              BAD art 27.Vertical layout(13)-(14)
                           
                        
                        
                           
                              Annex V.Part 2.54
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           600
                        
                        
                           
                              Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
                           
                        
                        
                            
                        
                        
                           
                              IFRS 5.37; Annex V.Part 2.55
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           610
                        
                        
                           
                              PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.102, IG 6; IFRS 5.33 A
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           620
                        
                        
                           
                              (Tax expense or (-) income related to profit or loss from continuing operations)
                           
                        
                        
                           
                              BAD art 27.Vertical layout(15)
                           
                        
                        
                           
                              IAS 1.82(d); IAS 12.77
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           630
                        
                        
                           
                              PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
                           
                        
                        
                           
                              BAD art 27.Vertical layout(16)
                           
                        
                        
                           
                              IAS 1, IG 6
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           632
                        
                        
                           
                              Extraordinary profit or (-) loss after tax
                           
                        
                        
                           
                              BAD art 27.Vertical layout(21)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           633
                        
                        
                           Extraordinary profit or loss before tax
                        
                        
                           
                              BAD art 27.Vertical layout(19)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           634
                        
                        
                           (Tax expense or (-) income related to extraordinary profit or loss)
                        
                        
                           
                              BAD art 27.Vertical layout(20)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           640
                        
                        
                           
                              Profit or (-) loss after tax from discontinued operations
                           
                        
                        
                            
                        
                        
                           
                              IAS 1.82(ea); IFRS 5.33(a), 5.33 A; Annex V Part 2.56
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           650
                        
                        
                           Profit or (-) loss before tax from discontinued operations
                        
                        
                            
                        
                        
                           
                              IFRS 5.33(b)(i)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           660
                        
                        
                           (Tax expense or (-) income related to discontinued operations)
                        
                        
                            
                        
                        
                           
                              IFRS 5.33 (b)(ii),(iv)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           670
                        
                        
                           
                              PROFIT OR (-) LOSS FOR THE YEAR
                           
                        
                        
                           
                              BAD art 27.Vertical layout(23)
                           
                        
                        
                           
                              IAS 1.81A(a)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           680
                        
                        
                           Attributable to minority interest [non-controlling interests]
                        
                        
                            
                        
                        
                           
                              IAS 1.81B (b)(i)
                           
                        
                        
                            
                        
                        
                            
                        
                     
                           690
                        
                        
                           Attributable to owners of the parent
                        
                        
                            
                        
                        
                           
                              IAS 1.81B (b)(ii)
                           
                        
                        
                            
                        
                        
                            
                        
                     5.   Breakdown of non-trading Loans and advances by product
               
               5.1   Loans and advances other than held for trading and trading assets by product
               
               
                            
                        
                        
                            
                        
                        
                           
                              
                                 References
                              
                           
                        
                        
                           
                              Gross carrying amount
                           
                        
                        
                           
                              Carrying amount
                           
                           
                              Annex V.Part 1.27-28
                           
                        
                     
                           
                              Central banks
                           
                        
                        
                           
                              General governments
                           
                        
                        
                           
                              Credit institutions
                           
                        
                        
                           
                              Other financial corporations
                           
                        
                        
                           
                              Non-financial corporations
                           
                        
                        
                           
                              Households
                           
                        
                     
                           
                              Annex V.Part 1.34
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                     
                           005
                        
                        
                           010
                        
                        
                           020
                        
                        
                           030
                        
                        
                           040
                        
                        
                           050
                        
                        
                           060
                        
                     
                           
                              By product
                           
                        
                        
                           010
                        
                        
                           
                              On demand [call] and short notice [current account]
                           
                        
                        
                           
                              Annex V.Part 2.85(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           
                              Credit card debt
                           
                        
                        
                           
                              Annex V.Part 2.85(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           
                              Trade receivables
                           
                        
                        
                           
                              Annex V.Part 2.85(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           
                              Finance leases
                           
                        
                        
                           
                              Annex V.Part 2.85(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           050
                        
                        
                           
                              Reverse repurchase loans
                           
                        
                        
                           
                              Annex V.Part 2.85(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           060
                        
                        
                           
                              Other term loans
                           
                        
                        
                           
                              Annex V.Part 2.85(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           
                              Advances that are not loans
                           
                        
                        
                           
                              Annex V.Part 2.85(g)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           
                              LOANS AND ADVANCES
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           
                              By collateral
                           
                        
                        
                           090
                        
                        
                           of which: Loans collateralised by immovable property
                        
                        
                           
                              Annex V.Part 2.86(a), 87
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           100
                        
                        
                           of which: other collateralised loans
                        
                        
                           
                              Annex V.Part 2.86(b), 87
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           
                              By purpose
                           
                        
                        
                           110
                        
                        
                           of which: credit for consumption
                        
                        
                           
                              Annex V.Part 2.88(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           of which: lending for house purchase
                        
                        
                           
                              Annex V.Part 2.88(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           
                              By subordination
                           
                        
                        
                           130
                        
                        
                           of which: project finance loans
                        
                        
                           
                              Annex V.Part 2.89; CRR Art 147(8)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     8.   Breakdown of financial liabilities
               
               8.1   Breakdown of financial liabilities by product and by counterparty sector
               
               
                            
                        
                        
                            
                        
                        
                            
                        
                        
                           
                              Carrying amount
                           
                           
                              Annex V.Part 1.27-28
                           
                        
                        
                           
                              Accumulated changes in fair value due to credit risk
                           
                        
                     
                           
                              Held for trading
                           
                        
                        
                           
                              Designated at fair value through profit or loss
                           
                        
                        
                           
                              Amortised cost
                           
                        
                        
                           
                              Trading
                           
                        
                        
                           
                              At a cost-based method
                           
                        
                        
                           
                              Hedge accounting
                           
                        
                     
                           
                              
                                 References National GAAP compatible IFRS
                              
                           
                        
                        
                           
                              IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7
                           
                        
                        
                           
                              IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5
                           
                        
                        
                           
                              IFRS 7.8(g); IFRS 9.4.2.1
                           
                        
                        
                            
                        
                        
                            
                        
                        
                           
                              IFRS 7.24A(a); IFRS 9.6
                           
                        
                        
                           
                              CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101
                           
                        
                     
                           
                              
                                 References National GAAP based on BAD
                              
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a), (6); IAS 39.9
                           
                        
                        
                           
                              Accounting Directive art 8(3), (6); IAS 39.47
                           
                        
                        
                           
                              Accounting Directive art 8(3); Annex V.Part 1.25
                           
                        
                        
                           
                              Accounting Directive art 8(3)
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a), (6), (8)(1)(a)
                           
                        
                        
                           
                              CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.102
                           
                        
                     
                           010
                        
                        
                           020
                        
                        
                           030
                        
                        
                           034
                        
                        
                           035
                        
                        
                           037
                        
                        
                           040
                        
                     
                           010
                        
                        
                           
                              Derivatives
                           
                        
                        
                           
                              CRR Annex II
                           
                        
                        
                           
                              IFRS 9.BA.7(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           
                              Short positions
                           
                        
                        
                            
                        
                        
                           
                              FRS 9.BA.7(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           Equity instruments
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.4-5
                           
                        
                        
                           
                              IAS 32.11
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           Debt securities
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                           
                              Annex V.Part 1.31
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           050
                        
                        
                           
                              Deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           060
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a), 44(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(a), 44(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           
                              Current accounts / overnight deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           
                              Deposits with agreed maturity
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           090
                        
                        
                           
                              Deposits redeemable at notice
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           100
                        
                        
                           
                              Repurchase agreements
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           110
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b), 44(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(b), 44(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           
                              Current accounts / overnight deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           130
                        
                        
                           
                              Deposits with agreed maturity
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           140
                        
                        
                           
                              Deposits redeemable at notice
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           150
                        
                        
                           
                              Repurchase agreements
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           160
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c),44(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c),44(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           170
                        
                        
                           
                              Current accounts / overnight deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           180
                        
                        
                           
                              Deposits with agreed maturity
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           190
                        
                        
                           
                              Deposits redeemable at notice
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           200
                        
                        
                           
                              Repurchase agreements
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           210
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d),44(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(d),44(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           220
                        
                        
                           
                              Current accounts / overnight deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           230
                        
                        
                           
                              Deposits with agreed maturity
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           240
                        
                        
                           
                              Deposits redeemable at notice
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           250
                        
                        
                           
                              Repurchase agreements
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           260
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e), 44(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(e), 44(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           270
                        
                        
                           
                              Current accounts / overnight deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           280
                        
                        
                           
                              Deposits with agreed maturity
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           290
                        
                        
                           
                              Deposits redeemable at notice
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           300
                        
                        
                           
                              Repurchase agreements
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           310
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f), 44(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(f), 44(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           320
                        
                        
                           
                              Current accounts / overnight deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.1
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           330
                        
                        
                           
                              Deposits with agreed maturity
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.2
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           340
                        
                        
                           
                              Deposits redeemable at notice
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           350
                        
                        
                           
                              Repurchase agreements
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9.4
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           360
                        
                        
                           
                              Debt securities issued
                           
                        
                        
                           
                              Annex V.1.37, Part 2.98
                           
                        
                        
                           
                              Annex V.Part 1.37, Part 2.98
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           370
                        
                        
                           Certificates of deposits
                        
                        
                           
                              Annex V.Part 2.98(a)
                           
                        
                        
                           
                              Annex V.Part 2.98(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           380
                        
                        
                           Asset-backed securities
                        
                        
                           
                              CRR art 4(61)
                           
                        
                        
                           
                              CRR art 4(1)(61)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           390
                        
                        
                           Covered bonds
                        
                        
                           
                              CRR art 129
                           
                        
                        
                           
                              CRR art 129
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           400
                        
                        
                           Hybrid contracts
                        
                        
                           
                              Annex V.Part 2.98(d)
                           
                        
                        
                           
                              Annex V.Part 2.98(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           410
                        
                        
                           Other debt securities issued
                        
                        
                           
                              Annex V.Part 2.98(e)
                           
                        
                        
                           
                              Annex V.Part 2.98(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           420
                        
                        
                           
                              Convertible compound financial instruments
                           
                        
                        
                            
                        
                        
                           
                              IAS 32.AG 31
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           430
                        
                        
                           
                              Non-convertible
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           440
                        
                        
                           
                              Other financial liabilities
                           
                        
                        
                           
                              Annex V.Part 1.38-41
                           
                        
                        
                           
                              Annex V.Part 1.38-41
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           450
                        
                        
                           
                              FINANCIAL LIABILITIES
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     8.2   Subordinated financial liabilities
               
               
                            
                        
                        
                            
                        
                        
                            
                        
                        
                           
                              Carriyng amount
                           
                        
                     
                           
                              Designated at fair value through profit or loss
                           
                        
                        
                           
                              At amortized cost
                           
                        
                        
                           
                              At a cost-based method
                           
                        
                     
                           
                              
                                 References National GAAP compatible IFRS
                              
                           
                        
                        
                           
                              IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5
                           
                        
                        
                           
                              IFRS 7.8(g); IFRS 9.4.2.1
                           
                        
                        
                            
                        
                     
                           
                              
                                 References National GAAP
                              
                           
                        
                        
                           
                              Accounting Directive art 8(1)(a), (6); IAS 39.9
                           
                        
                        
                           
                              Accounting Directive art 8(3), (6); IAS 39.47
                           
                        
                        
                           
                              Accounting Directive art 8(3)
                           
                        
                     
                           010
                        
                        
                           020
                        
                        
                           030
                        
                     
                           010
                        
                        
                           
                              Deposits
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                           
                              ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           
                              Debt securities issued
                           
                        
                        
                           
                              Annex V.Part 1.37
                           
                        
                        
                           
                              Annex V.Part 1.37
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           
                              SUBORDINATED FINANCIAL LIABILITIES
                           
                        
                        
                           
                              Annex V.Part 2.99-100
                           
                        
                        
                           
                              Annex V.Part 2.99-100
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     10.   Derivatives - Trading and economic hedges
               
               
                           
                              By type of risk / By product or by type of market
                           
                        
                        
                            
                        
                        
                            
                        
                        
                           
                              Carrying amount
                           
                        
                        
                           
                              Fair value
                           
                        
                        
                           
                              Notional amount
                           
                        
                     
                            
                        
                        
                            
                        
                        
                           
                              Positive value
                           
                        
                        
                           
                              Negative value
                           
                        
                        
                           
                              Total Trading
                           
                        
                        
                           
                              of which: sold
                           
                        
                     
                           
                              Financial assets Held for trading and trading
                           
                        
                        
                           
                              of which: Financial assets measured at a cost-based method / LOCOM
                           
                        
                        
                           
                              Financial liabilities Held for trading and trading
                           
                        
                        
                           
                              of which: Financial liabilities measured at a cost-based method / LOCOM
                           
                        
                     
                           
                              
                                 References National GAAP compatible IFRS
                              
                           
                        
                        
                           
                              Annex V.Part 2.120, 131
                           
                        
                        
                            
                        
                        
                           
                              IFRS 9.BA.7 (a); Annex V.Part 2.120, 131
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                           
                              Annex V.Part 2.133-135
                           
                        
                        
                           
                              Annex V.Part 2.133-135
                           
                        
                     
                           
                              
                                 References National GAAP based on BAD
                              
                           
                        
                        
                           
                              Annex V.Part 1.17, Part 2.120
                           
                        
                        
                           
                              Annex V.Part 2.124
                           
                        
                        
                           
                              Annex V.Part 1.25, Part 2.120
                           
                        
                        
                           
                              Annex V.Part 2.124
                           
                        
                        
                           
                              Annex V.Part 2.132
                           
                        
                        
                           
                              Annex V.Part 2.132
                           
                        
                        
                           
                              Annex V.Part 2.133-135
                           
                        
                        
                           
                              Annex V.Part 2.133-135
                           
                        
                     
                           010
                        
                        
                           011
                        
                        
                           020
                        
                        
                           016
                        
                        
                           022
                        
                        
                           025
                        
                        
                           030
                        
                        
                           040
                        
                     
                           010
                        
                        
                           
                              Interest rate
                           
                        
                        
                           
                              Annex V.Part 2.129(a)
                           
                        
                        
                           
                              Annex V.Part 2.129(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           of which: economic hedges
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           050
                        
                        
                           Organized market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           060
                        
                        
                           Organized market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           
                              Equity
                           
                        
                        
                           
                              Annex V.Part 2.129(b)
                           
                        
                        
                           
                              Annex V.Part 2.129(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           of which: economic hedges
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           090
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           100
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           110
                        
                        
                           Organized market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           Organized market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           130
                        
                        
                           
                              Foreign exchange and gold
                           
                        
                        
                           
                              Annex V.Part 2.129(c)
                           
                        
                        
                           
                              Annex V.Part 2.129(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           140
                        
                        
                           of which: economic hedges
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           150
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           160
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           170
                        
                        
                           Organized market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           180
                        
                        
                           Organized market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           190
                        
                        
                           
                              Credit
                           
                        
                        
                           
                              Annex V.Part 2.129(d)
                           
                        
                        
                           
                              Annex V.Part 2.129(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           195
                        
                        
                           of which: economic hedges with use of the fair value option
                        
                        
                           
                              Annex V.Part 2.140
                           
                        
                        
                           
                              IFRS 9.6.7.1; Annex V.Part 2.140
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           201
                        
                        
                           of which: other economic hedges
                        
                        
                           
                              Annex V.Part 2.137-140
                           
                        
                        
                           
                              Annex V.Part 2.137-140
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           210
                        
                        
                           Credit default swap
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           220
                        
                        
                           Credit spread option
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           230
                        
                        
                           Total return swap
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           240
                        
                        
                           Other
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           250
                        
                        
                           
                              Commodity
                           
                        
                        
                           
                              Annex V.Part 2.129(e)
                           
                        
                        
                           
                              Annex V.Part 2.129(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           260
                        
                        
                           of which: economic hedges
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           270
                        
                        
                           
                              Other
                           
                        
                        
                           
                              Annex V.Part 2.129(f)
                           
                        
                        
                           
                              Annex V.Part 2.129(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           280
                        
                        
                           of which: economic hedges
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                           
                              Annex V.Part 2.137-139
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           290
                        
                        
                           
                              DERIVATIVES
                           
                        
                        
                           
                              CRR Annex II; Annex V.Part 1.16(a)
                           
                        
                        
                           
                              IFRS 9.Appendix A
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           300
                        
                        
                           of which: OTC - credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c), 44(e), Part 2.141 (a), 142
                           
                        
                        
                           
                              Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           310
                        
                        
                           of which: OTC - other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d), 44(e), Part 2.141(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(d), 44(e), Part 2.141(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           320
                        
                        
                           of which: OTC - rest
                        
                        
                           
                              Annex V.Part 1.44(e), Part 2.141(c)
                           
                        
                        
                           
                              Annex V.Part 1.44(e), Part 2.141(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     11.   Hedge accounting
               
               11.2   Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
               
               
                           
                              By product or by type of market
                           
                        
                        
                           
                              
                                 References National GAAP based on BAD
                              
                           
                        
                        
                           
                              Carrying amount
                           
                        
                        
                           
                              Notional amount
                           
                        
                        
                           
                              Fair value
                           
                        
                     
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                           
                              Positive value
                           
                        
                        
                           
                              Negative value
                           
                        
                     
                           
                              Assets
                           
                        
                        
                           
                              of which: assets carried at amortised cost / LOCOM
                           
                        
                        
                           
                              Liabilities
                           
                        
                        
                           
                              of which: liabilities carried at amortised cost / LOCOM
                           
                        
                        
                           
                              Total Hedging
                           
                        
                        
                           
                              of which: derivatives carried at amortised cost / LOCOM
                           
                        
                        
                           
                              of which: sold
                           
                        
                        
                           
                              of which: derivatives carried at amortised cost / LOCOM
                           
                        
                     
                           
                              Annex V.Part 1.17, Part 2.120
                           
                        
                        
                           
                              Annex V.Part 2.124
                           
                        
                        
                           
                              Annex V.Part 1.25, Part 2.120
                           
                        
                        
                           
                              Annex V.Part 2.124
                           
                        
                        
                           
                              Annex V.Part 2.133-135
                           
                        
                        
                           
                              Annex V.Part 2.124
                           
                        
                        
                           
                              Annex V.Part 2.133-135
                           
                        
                        
                           
                              Annex V.Part 2.124
                           
                        
                        
                           
                              Annex V.Part 2.132
                           
                        
                        
                           
                              Annex V.Part 2.132
                           
                        
                     
                           005
                        
                        
                           006
                        
                        
                           007
                        
                        
                           008
                        
                        
                           010
                        
                        
                           011
                        
                        
                           020
                        
                        
                           021
                        
                        
                           030
                        
                        
                           040
                        
                     
                           010
                        
                        
                           
                              Interest rate
                           
                        
                        
                           
                              Annex V.Part 2.129(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           Organized market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           050
                        
                        
                           Organized market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           060
                        
                        
                           
                              Equity
                           
                        
                        
                           
                              Annex V.Part 2.129(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           090
                        
                        
                           Organised market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           100
                        
                        
                           Organised market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           110
                        
                        
                           
                              Foreign exchange and gold
                           
                        
                        
                           
                              Annex V.Part 2.129(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           OTC options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           130
                        
                        
                           OTC other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           140
                        
                        
                           Organised market options
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           150
                        
                        
                           Organised market other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           160
                        
                        
                           
                              Credit
                           
                        
                        
                           
                              Annex V.Part 2.129(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           170
                        
                        
                           Credit default swap
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           180
                        
                        
                           Credit spread option
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           190
                        
                        
                           Total return swap
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           200
                        
                        
                           Other
                        
                        
                           
                              Annex V.Part 2.136
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           210
                        
                        
                           
                              Commodity
                           
                        
                        
                           
                              Annex V.Part 2.129(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           220
                        
                        
                           
                              Other
                           
                        
                        
                           
                              Annex V.Part 2.129(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           230
                        
                        
                           
                              DERIVATIVES-HEDGE ACCOUNTING
                           
                        
                        
                           
                              Annex V.Part 1.22, 26
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           231
                        
                        
                           of which: fair value hedges
                        
                        
                           
                              Annex V.Part 2.143
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           232
                        
                        
                           of which: cash flow hedges
                        
                        
                           
                              Annex V.Part 2.143
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           233
                        
                        
                           of which: cost-price hedges
                        
                        
                           
                              Annex V.Part 2.143, 144
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           234
                        
                        
                           of which: hedge in net investments in a foreign operation
                        
                        
                           
                              Annex V.Part 2.143
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           235
                        
                        
                           of which: portfolio fair value hedges of interest rate risk
                        
                        
                           
                              Annex V.Part 2.143
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           236
                        
                        
                           of which: portfolio cash flow hedges of interest rate risk
                        
                        
                           
                              Annex V.Part 2.143
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           240
                        
                        
                           of which: OTC - credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           250
                        
                        
                           of which: OTC - other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d), 44(e), Part 2.141(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           260
                        
                        
                           of which: OTC - rest
                        
                        
                           
                              Annex V.Part 1.44(e), Part 2.141(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     18.   Information on performing and non-performing exposures
               
               
                            
                        
                        
                            
                        
                        
                            
                        
                        
                           
                              Gross carrying amount / Nominal amount
                           
                        
                        
                           
                              Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
                           
                        
                        
                           
                              Maximum amount of the collateral or guarantee that can be considered
                           
                           
                              Annex V. Part 2.119
                           
                        
                     
                            
                        
                        
                           
                              Performing
                           
                        
                        
                           
                              Non-performing
                           
                        
                        
                            
                        
                        
                           
                              Performing exposures - Accumulated impairment and provisions
                           
                        
                        
                           
                              Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
                           
                        
                        
                           
                              Collateral received and financial guarantees received
                           
                        
                     
                            
                        
                        
                           Not past due or Past due <= 30 days
                        
                        
                           Past due > 30 days <= 90 days
                        
                        
                            
                        
                        
                           Unlikely to pay that are not past-due or past-due < = 90 days
                        
                        
                           Past due > 90 days <= 180 days
                        
                        
                           Past due > 180 days <= 1 year
                        
                        
                           Past due > 1 year <= 5 years
                        
                        
                           Past due > 5 years
                        
                        
                           Of which: defaulted
                        
                        
                           Of which: impaired
                        
                        
                            
                        
                        
                           Unlikely to pay that are not past-due or past-due < = 90 days
                        
                        
                           Past due > 90 days <= 180 days
                        
                        
                           Past due > 180 days <= 1 year
                        
                        
                           Past due > 1 year < = 5 year
                        
                        
                           Past due > 5 years
                        
                        
                           Collateral received on non-performing exposues
                        
                        
                           Financial guarantees received on non-performing exposures
                        
                     
                           010
                        
                        
                           020
                        
                        
                           030
                        
                        
                           055
                        
                        
                           060
                        
                        
                           070
                        
                        
                           080
                        
                        
                           090
                        
                        
                           100
                        
                        
                           105
                        
                        
                           110
                        
                        
                           120
                        
                        
                           130
                        
                        
                           140
                        
                        
                           150
                        
                        
                           160
                        
                        
                           170
                        
                        
                           180
                        
                        
                           190
                        
                        
                           195
                        
                        
                           200
                        
                        
                           210
                        
                     
                           
                              
                                 References National GAAP compatible IFRS
                              
                           
                        
                        
                           
                              Annex V. Part 1.34, Part 2.118, 221
                           
                        
                        
                           
                              Annex V. Part 2. 213-216, 223-239
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235
                           
                        
                        
                           
                              Annex V. Part 2. 213-216, 223-239
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              CRR art 178; Annex V.Part 2.238(b)
                           
                        
                        
                           
                              IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)
                           
                        
                        
                           
                              Annex V. Part 2. 238
                           
                        
                        
                           
                              Annex V. Part 2. 238
                           
                        
                        
                           
                              Annex V. Part 2. 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 239
                           
                        
                        
                           
                              Annex V. Part 2. 239
                           
                        
                     
                           
                              
                                 References National GAAP based on BAD
                              
                           
                        
                        
                            
                        
                        
                           
                              Annex V. Part 1.34, Part 2.118, 221
                           
                        
                        
                           
                              Annex V. Part 2. 213-216, 223-239
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235
                           
                        
                        
                           
                              Annex V. Part 2. 213-216, 223-239
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              Annex V. Part 2. 222, 235-236
                           
                        
                        
                           
                              CRR art 178; Annex V.Part 2.238(b)
                           
                        
                        
                           
                              CRR art 4(95); Annex V.Part 2.237(a)
                           
                        
                        
                           
                              Annex V. Part 2. 238
                           
                        
                        
                           
                              Annex V. Part 2. 238
                           
                        
                        
                           
                              Annex V. Part 2. 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 236, 238
                           
                        
                        
                           
                              Annex V. Part 2. 239
                           
                        
                        
                           
                              Annex V. Part 2. 239
                           
                        
                     
                           010
                        
                        
                           
                              Debt securities
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           050
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           060
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           
                              Loans and advances
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           090
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           100
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           110
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           130
                        
                        
                           Of which: Small and Medium-sized Enterprises
                        
                        
                           
                              SME Art 1 2(a)
                           
                        
                        
                           
                              SME Art 1 2(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           140
                        
                        
                           Of which: Loans collateralised by commercial immovable property
                        
                        
                           
                              Annex V.Part 2.86(a), 87
                           
                        
                        
                           
                              Annex V.Part 2.86(a), 87
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           150
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           160
                        
                        
                           Of which: Loans collateralised by residential immovable property
                        
                        
                           
                              Annex V.Part 2.86(a), 87
                           
                        
                        
                           
                              Annex V.Part 2.86(a), 87
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           170
                        
                        
                           Of which: Credit for consumption
                        
                        
                           
                              Annex V.Part 2.88(a)
                           
                        
                        
                           
                              Annex V.Part 2.88(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           180
                        
                        
                           
                              DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
                           
                        
                        
                           
                              Annex V.Part 2.233(a)
                           
                        
                        
                           
                              Annex V.Part 2.233(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           181
                        
                        
                           
                              Debt securities
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           182
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           183
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           184
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           185
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           186
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           191
                        
                        
                           
                              Loans and advances
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           192
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           193
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           194
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           195
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           196
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           197
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           201
                        
                        
                           
                              DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
                           
                        
                        
                           
                              Annex V.Part 2.233(b)
                           
                        
                        
                           
                              Annex V.Part 2.233(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           211
                        
                        
                           
                              Debt securities
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           212
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           213
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           214
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           215
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           216
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           221
                        
                        
                           
                              Loans and advances
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           222
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           223
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           224
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           225
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           226
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           227
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           231
                        
                        
                           
                              DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT
                           
                        
                        
                           
                              Annex V.Part 2.233(c), 234
                           
                        
                        
                           
                              Annex V.Part 2.233(c), 234
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           330
                        
                        
                           
                              DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
                           
                        
                        
                           
                              Annex V.Part 2.217
                           
                        
                        
                           
                              Annex V.Part 2.217
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           335
                        
                        
                           
                              DEBT INSTRUMENTS HELD FOR SALE
                           
                        
                        
                            
                        
                        
                           
                              Annex V.Part 2.220
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           340
                        
                        
                           
                              Loan commitments given
                           
                        
                        
                           
                              CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 224
                           
                        
                        
                           
                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           350
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           360
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           370
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           380
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           390
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           400
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           410
                        
                        
                           
                              Financial guarantees given
                           
                        
                        
                           
                              CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114, 225
                           
                        
                        
                           
                              IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           420
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           430
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           440
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           450
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           460
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           470
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           480
                        
                        
                           
                              Other Commitments given
                           
                        
                        
                           
                              CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115, 224
                           
                        
                        
                           
                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           490
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           500
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           510
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           520
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           530
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           540
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           550
                        
                        
                           
                              OFF-BALANCE SHEET EXPOSURES
                           
                        
                        
                           
                              Annex V.Part 2.217
                           
                        
                        
                           
                              Annex V.Part 2.217
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     19.   Information forborne exposures
               
               
                            
                        
                        
                           
                              
                                 References National GAAP based on BAD
                              
                           
                        
                        
                           
                              
                                 References National GAAP compatible IFRS
                              
                           
                        
                        
                           
                              Gross carrying amount / nominal amount of exposures with forbearance measures
                           
                        
                        
                           
                              Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
                           
                        
                        
                           
                              Maximum amount of the collateral or guarantee that can be considered
                           
                           
                              Annex V. Part 2.119
                           
                        
                     
                            
                        
                        
                           
                              Performing exposures with forbearance measures
                           
                        
                        
                           
                              Non-performing exposures with forbearance measures
                           
                        
                        
                            
                        
                        
                           
                              Perfoming exposures with forbearance measures - Accumulated impairment and provisions
                           
                        
                        
                           
                              Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
                           
                        
                        
                           
                              Collateral received and financial guarantees received
                           
                        
                     
                            
                        
                        
                           Instruments with modifications in their terms and conditions
                        
                        
                           Refinancing
                        
                        
                           of which: Performing forborne exposures under probation reclassified from non-performing
                        
                        
                            
                        
                        
                           Instruments with modifications in their terms and conditions
                        
                        
                           Refinancing
                        
                        
                           of which: Defaulted
                        
                        
                           of which: Impaired
                        
                        
                           of which: Forbearance of exposures non-performing prior to forbearance
                        
                        
                            
                        
                        
                           Instruments with modifications in their terms and conditions
                        
                        
                           Refinancing
                        
                        
                           Collateral received on exposures with forbearance measures
                        
                        
                           Financial guarantees received on exposures with forbearance measures
                        
                     
                           010
                        
                        
                           020
                        
                        
                           030
                        
                        
                           040
                        
                        
                           050
                        
                        
                           060
                        
                        
                           070
                        
                        
                           080
                        
                        
                           090
                        
                        
                           100
                        
                        
                           110
                        
                        
                           120
                        
                        
                           130
                        
                        
                           140
                        
                        
                           150
                        
                        
                           160
                        
                        
                           170
                        
                        
                           180
                        
                     
                           
                              Annex V. Part 1.34, Part 2. 118, 240-245, 251-258
                           
                        
                        
                           
                              Annex V. Part 2. 256, 259-262
                           
                        
                        
                           
                              Annex V. Part 2.241(a), 266
                           
                        
                        
                           
                              Annex V. Part 2. 241 (b), 265-266
                           
                        
                        
                           
                              Annex V. Part 2. 256(b), 261
                           
                        
                        
                           
                              Annex V. Part 2. 259-263
                           
                        
                        
                           
                              Annex V. Part 2.241(a), 266
                           
                        
                        
                           
                              Annex V. Part 2. 241 (b), 265-266
                           
                        
                        
                           
                              CRR art 178; Annex V. Part 2.264(b)
                           
                        
                        
                           
                              IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a)
                           
                        
                        
                           
                              Annex V. Part 2. 231, 252(a), 263
                           
                        
                        
                           
                              Annex V. Part 2. 267
                           
                        
                        
                           
                              Annex V. Part 2. 207
                           
                        
                        
                           
                              Annex V. Part 2. 207
                           
                        
                        
                           
                              Annex V. Part 2. 241(a), 267
                           
                        
                        
                           
                              Annex V. Part 2. 241(b), 267
                           
                        
                        
                           
                              Annex V. Part 2. 268
                           
                        
                        
                           
                              Annex V. Part 2. 268
                           
                        
                     
                           
                              Annex V. Part 1.34, Part 2. 118, 240-245, 251-255
                           
                        
                        
                           
                              Annex V. Part 2. 256, 259-262
                           
                        
                        
                           
                              Annex V. Part 2.241(a), 266
                           
                        
                        
                           
                              Annex V. Part 2. 241 (b), 265-266
                           
                        
                        
                           
                              Annex V. Part 2. 256(b), 261
                           
                        
                        
                           
                              Annex V. Part 2. 259-263
                           
                        
                        
                           
                              Annex V. Part 2.241(a), 266
                           
                        
                        
                           
                              Annex V. Part 2. 241 (b), 265-266
                           
                        
                        
                           
                              CRR art 178; Annex V. Part 2.264(b)
                           
                        
                        
                           
                              CRR art 4(95); Annex V.Part 2.264(a)
                           
                        
                        
                           
                              Annex V. Part 2. 231, 252(a), 263
                           
                        
                        
                           
                              Annex V. Part 2. 267
                           
                        
                        
                           
                              Annex V. Part 2. 207
                           
                        
                        
                           
                              Annex V. Part 2. 207
                           
                        
                        
                           
                              Annex V. Part 2. 241(a), 267
                           
                        
                        
                           
                              Annex V. Part 2. 241(b), 267
                           
                        
                        
                           
                              Annex V. Part 2. 268
                           
                        
                        
                           
                              Annex V. Part 2. 268
                           
                        
                     
                           010
                        
                        
                           
                              Debt securities
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           020
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           030
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           040
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           050
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           060
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           070
                        
                        
                           
                              Loans and advances
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           080
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           090
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           100
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           110
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           120
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           130
                        
                        
                           Of which: Small and Medium-sized Enterprises
                        
                        
                           
                              SME Art 1 2(a)
                           
                        
                        
                           
                              SME Art 1 2(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           140
                        
                        
                           Of which: Loans collateralised by commercial immovable property
                        
                        
                           
                              Annex V.Part 2.86(a), 87
                           
                        
                        
                           
                              Annex V.Part 2.86(a), 87
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           150
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           160
                        
                        
                           Of which: Loans collateralised by residential immovable property
                        
                        
                           
                              Annex V.Part 2.86(a), 87
                           
                        
                        
                           
                              Annex V.Part 2.86(a), 87
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           170
                        
                        
                           Of which: Credit for consumption
                        
                        
                           
                              Annex V.Part 2.88(a)
                           
                        
                        
                           
                              Annex V.Part 2.88(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           180
                        
                        
                           
                              DEBT INSTRUMENTS AT COST OR AT AMORTISED COST
                           
                        
                        
                           
                              Annex V.Part 2.249(a)
                           
                        
                        
                           
                              Annex V.Part 2.249(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           181
                        
                        
                           
                              Debt securities
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           182
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           183
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           184
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           185
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           186
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           191
                        
                        
                           
                              Loans and advances
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           192
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           193
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           194
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           195
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           196
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           197
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           201
                        
                        
                           
                              DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT
                           
                        
                        
                           
                              Annex V.Part 2.249(b)
                           
                        
                        
                           
                              Annex V.Part 2.249(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           211
                        
                        
                           
                              Debt securities
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                           
                              Annex V.Part 1.31, 44(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           212
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           213
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           214
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           215
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           216
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           221
                        
                        
                           
                              Loans and advances
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                           
                              Annex V.Part 1.32, 44(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           222
                        
                        
                           Central banks
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                           
                              Annex V.Part 1.42(a)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           223
                        
                        
                           General governments
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                           
                              Annex V.Part 1.42(b)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           224
                        
                        
                           Credit institutions
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                           
                              Annex V.Part 1.42(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           225
                        
                        
                           Other financial corporations
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                           
                              Annex V.Part 1.42(d)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           226
                        
                        
                           Non-financial corporations
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                           
                              Annex V.Part 1.42(e)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           227
                        
                        
                           Households
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                           
                              Annex V.Part 1.42(f)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           231
                        
                        
                           
                              DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT
                           
                        
                        
                           
                              Annex V.Part 2.249(c)
                           
                        
                        
                           
                              Annex V.Part 2.249(c)
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           330
                        
                        
                           
                              DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING
                           
                        
                        
                           
                              Annex V.Part 2.246
                           
                        
                        
                           
                              Annex V.Part 2.246
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           335
                        
                        
                           
                              DEBT INSTRUMENTS HELD FOR SALE
                           
                        
                        
                            
                        
                        
                           
                              Annex V.Part 2.247
                           
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                        
                            
                        
                     
                           340
                        
                        
                           
                              Loan commitments given
                           
                        
                        
                           
                              CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246
                           
                        
                        
                           
                              CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’