CELEX: 32015R0534
Language: en
Date: 2015-03-17
Title: Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)

31.3.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 86/13
            
         REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK
   of 17 March 2015
   on reporting of supervisory financial information (ECB/2015/13)
   THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,
   Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (1), and in particular Article 4(1), Article 4(3), Article 6(2), Article 6(5)(d) and Article 10 thereof,
   Having regard to Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17) (2), and in particular Article 21(1), Article 140 and Article 141(1) thereof,
   Whereas:
   
               (1)
            
            
               Credit institutions are subject to regular reporting requirements as set out in Regulation (EU) No 575/2013 of the European Parliament and of the Council (3) (also referred to herein as the ‘CRR’) and Commission Implementing Regulation (EU) No 680/2014 (4). The information reported is collected by the ECB under Decision ECB/2014/29 (5). This Regulation complements Decision ECB/2014/29 by further specifying the requirements concerning the reporting of supervisory financial information.
            
         
               (2)
            
            
               Implementing Regulation (EU) No 680/2014 lays down uniform requirements for all institutions subject to Regulation (EU) No 575/2013 in relation to supervisory reporting to competent authorities for specific areas set out in Article 1 of Implementing Regulation (EU) No 680/2014. One of these areas is financial information on a consolidated basis. Under Article 99(2) of Regulation (EU) No 575/2013, the reporting of supervisory financial information on a consolidated basis is mandatory for credit institutions that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 of the European Parliament and of the Council (6). The submission by national competent authorities (NCAs) to the ECB of the supervisory financial information mandatory under Implementing Regulation (EU) No 680/2014, concerning both significant and less significant supervised entities, currently takes place in accordance with Decision ECB/2014/29 and should continue unaffected, as it is not covered by the subject matter of this Regulation.
            
         
               (3)
            
            
               The exercise of the discretion to require credit institutions to use international accounting standards as applicable under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013 is outside the subject matter of this Regulation. Having regard to Article 150 of Regulation (EU) No 468/2014 (ECB/2014/17), previous decisions by NCAs concerning the exercise, or non-exercise, of this discretion should remain unaffected.
            
         
               (4)
            
            
               In accordance with Article 99(3) of Regulation (EU) No 575/2013, for credit institutions applying international accounting standards as applicable under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, the reporting of supervisory financial information on a consolidated basis requires a decision by the competent authority to extend this reporting. The ECB should also take a decision to extend the requirement to submit supervisory financial information to significant supervised groups applying Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013.
            
         
               (5)
            
            
               In accordance with Article 99(6) of Regulation (EU) No 575/2013, for credit institutions applying national accounting frameworks based on Council Directive 86/635/EEC (7), the reporting of supervisory financial information on a consolidated basis requires a previous decision by the competent authority to extend this reporting. The ECB should also take a decision to extend the requirement to submit supervisory financial information to significant supervised groups applying national accounting frameworks based on Directive 86/635/EEC. The European Banking Authority has been consulted in accordance with Article 99(6) of Regulation (EU) No 575/2013.
            
         
               (6)
            
            
               Implementing Regulation (EU) No 680/2014 lays down uniform requirements for supervisory reporting concerning the areas within its scope. Pursuant to Article 99(5) and (6) of Regulation (EU) No 575/2013, Implementing Regulation (EU) No 680/2014 only deals with supervisory financial information on a consolidated basis. Reporting of supervisory financial information on an individual basis is outside of its scope; therefore, competent authorities may impose requirements concerning the reporting of supervisory financial information on an individual basis. Having regard to the need to have comparable financial information for significant and less significant supervised entities, this Regulation should lay down the supervisory financial information that should be reported by significant and less significant supervised entities on an individual basis to NCAs. NCAs should thereafter submit this information to the ECB in accordance with Article 140(3) of Regulation (EU) No 468/2014 (ECB/2014/17).
            
         
               (7)
            
            
               Pursuant to Article 40 of Directive 2013/36/EU of the European Parliament and of the Council (8), the competent authorities of host Member States may require that all credit institutions having branches within their territories report to them periodically on their activities in those host Member States. In accordance with Article 2(20) of Regulation (EU) No 468/2014 (ECB/2014/17), branches established in a participating Member State by a credit institution established in a non-participating Member State are supervised entities. Having regard to the need to have comparable financial information for significant supervised entities, this Regulation should lay down the information that should be reported by branches established in a participating Member State by a credit institution established in a non-participating Member State to NCAs. NCAs should thereafter submit this information to the ECB in accordance with Article 140(3) of Regulation (EU) No 468/2014 (ECB/2014/17).
            
         
               (8)
            
            
               Article 6(4) of Regulation (EU) No 1024/2013 provides that the ECB shall have supervisory powers in respect of credit institutions, financial holding companies or mixed financial holding companies, or branches which are established in participating Member States of credit institutions established in non-participating Member States. Therefore, branches established in a participating Member State by a credit institution from a third country are not within the supervisory tasks conferred on the ECB. Consequently, these branches should not be subject to the reporting requirements in this Regulation. In addition, branches established in a participating Member State by a credit institution from another participating Member State should be excluded from these reporting requirements, because they are intended to be applied at the level of the supervised entity that has established the branch.
            
         
               (9)
            
            
               The requirements laid down in this Regulation concerning significant and less significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State, should be aimed at ensuring that these supervised entities report a common minimum set of information to NCAs and not at imposing uniform reporting requirements. It may be appropriate for NCAs to collect the necessary minimum information as part of a broader reporting framework which they establish in accordance with the relevant Union or national law and which also serves purposes other than supervisory purposes, such as statistical purposes.
            
         
               (10)
            
            
               For the exercise of the ECB's tasks, it is necessary to receive financial information from less significant supervised groups, other than those that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with Article 6(2) of Regulation (EC) No 1606/2002. This Regulation should therefore lay down the supervisory financial information to be reported by such groups to NCAs. In particular, the formats, frequencies, reference dates and remittance periods and the time limits regarding submission of the information concerned should be specified. These requirements should be aimed at ensuring that such supervised groups report a common minimum set of information to NCAs and not at imposing uniform reporting requirements.
            
         
               (11)
            
            
               In accordance with Article 6(2) of Regulation (EU) No 1024/2013, and Article 21 of Regulation (EU) No 468/2014 (ECB/2014/17), both the ECB and NCAs are subject to an obligation to exchange information. Without prejudice to the ECB's power to directly receive information reported by credit institutions, or to have direct access to that information, on an ongoing basis, the NCAs should specifically provide the ECB with all information necessary for the purposes of carrying out the tasks conferred on the ECB by Regulation (EU) No 1024/2013.
            
         
               (12)
            
            
               In accordance with Article 2(3) of Implementing Regulation (EU) No 680/2014, institutions may be allowed to use an accounting year that deviates from the calendar year for reporting supervisory financial information on a consolidated basis. This Regulation should also allow the use of an accounting year that deviates from the calendar year for such reporting.
            
         
               (13)
            
            
               The ECB has conducted a public consultation on this Regulation and has analysed the potential costs and benefits,
            
         HAS ADOPTED THIS REGULATION:
   TITLE I
   
      SUBJECT MATTER AND DEFINITIONS
   
   Article 1
   Subject matter
   1.   This Regulation lays down requirements concerning reporting of supervisory financial information to be submitted to NCAs by:
   
               (a)
            
            
               significant supervised groups applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof;
            
         
               (b)
            
            
               significant supervised groups, other than those referred to in point (a), which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof;
            
         
               (c)
            
            
               significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State;
            
         
               (d)
            
            
               significant supervised groups regarding subsidiaries established in a non-participating Member State or a third country;
            
         
               (e)
            
            
               less significant supervised groups applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof;
            
         
               (f)
            
            
               less significant supervised groups, other than those referred to in point (e), which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof;
            
         
               (g)
            
            
               less significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State.
            
         2.   As an exception to Articles 7 and 14, supervised entities that have been given a waiver regarding the application of prudential requirements on an individual basis, in accordance with Article 7 or 10 of Regulation (EU) No 575/2013, shall not be required to report supervisory financial information in accordance with this Regulation.
   3.   Where competent authorities, including the ECB, require institutions to comply with the obligations laid down in Parts Two to Four and Parts Six to Eight of Regulation (EU) No 575/2013 and in Title VII of Directive 2013/36/EU on a sub-consolidated basis in accordance with Article 11(5) of Regulation (EU) No 575/2013, those institutions shall comply with the requirements laid down in this Regulation on a sub-consolidated basis.
   4.   NCAs and/or national central banks may use the data collected pursuant to this Regulation for any other tasks.
   5.   This Regulation shall not affect the accounting standards applied by supervised groups and entities in their consolidated accounts or annual accounts, nor change the accounting standards applied for supervisory reporting. As supervised groups and entities apply different accounting standards, only information related to valuation rules, including methods for estimation of credit risk losses, which exist under the relevant accounting standards and are effectively applied by the corresponding supervised group or entity should be submitted. For these purposes, specific reporting templates are provided for supervised groups and entities applying national accounting frameworks based on Directive 86/635/EEC. Data points within the templates which are not applicable to the respective supervised entities do not have to be reported.
   6.   Branches established in a participating Member State by a credit institution established in a non-participating Member State may submit the information that they are required to provide under this Regulation to the relevant NCA through the credit institution by which they were established.
   Article 2
   Definitions
   For the purposes of this Regulation, the definitions contained in Regulation (EU) No 468/2014 (ECB/2014/17) shall apply, unless otherwise provided, together with the following definitions:
   
               (1)
            
            
               ‘IAS’ and ‘IFRS’ mean ‘International Accounting Standards’ and ‘International Financial Reporting Standards’, as mentioned in Article 2 of Regulation (EC) No 1606/2002;
            
         
               (2)
            
            
               ‘subsidiary’ means a subsidiary as defined in Article 4(1)(16) of Regulation (EU) No 575/2013 and that is a credit institution within the meaning of Article 4(1)(1) of Regulation (EU) No 575/2013;
            
         
               (3)
            
            
               ‘sub-group’ means a group whose parent undertaking is not itself a subsidiary of another institution authorised in the same participating Member State, or of a financial holding company or mixed financial holding company established in the same participating Member State;
            
         
               (4)
            
            
               ‘consolidated basis’ means consolidated basis as defined in Article 4(1)(48) of Regulation (EU) No 575/2013;
            
         
               (5)
            
            
               ‘sub-consolidated basis’ means sub-consolidated basis as defined in Article 4(1)(49) of Regulation (EU) No 575/2013.
            
         Article 3
   Change of status of a supervised entity or a supervised group
   1.   For the purposes of this Regulation, a supervised entity or supervised group shall be classified as significant 18 months after a decision as referred to in Article 45(1) of Regulation (EU) 468/2014 (ECB/2014/17) has been notified to it. It shall report information in accordance with Title II of this Regulation as a significant supervised entity or significant supervised group on the first reference date which occurs after it has been classified as significant.
   2.   For the purposes of this Regulation, a supervised entity or supervised group shall be classified as less significant when a decision as referred to in Article 46(1) of Regulation (EU) 468/2014 (ECB/2014/17) has been notified to it. Thereafter, it shall start to report information in accordance with Title III of this Regulation.
   TITLE II
   
      SIGNIFICANT SUPERVISED GROUPS AND ENTITIES
   
   
      CHAPTER I
   
   
      
         Significant supervised groups
      
   
   Article 4
   Format and frequency of reporting on a consolidated basis and reference dates and remittance dates for significant supervised groups applying IFRS for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013
   In accordance with Article 99(3) of Regulation (EU) No 575/2013, significant supervised groups applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall report supervisory financial information as provided for in Articles 2, 3 and 10 of Implementing Regulation (EU) No 680/2014 on a consolidated basis. Sub-groups thereof applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting shall also report supervisory financial information as provided for in Articles 2, 3 and 10 of Implementing Regulation (EU) No 680/2014 on a consolidated basis.
   Article 5
   Format and frequency of reporting on a consolidated basis and reference dates and remittance dates for significant supervised groups applying national accounting frameworks based on Directive 86/635/EEC
   In accordance with Article 99(6) of Regulation (EU) No 575/2013, significant supervised groups, other than those referred to in Article 4, which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof, shall report supervisory financial information as provided for in Articles 2, 3 and 11 of Implementing Regulation (EU) No 680/2014 on a consolidated basis.
   
      CHAPTER II
   
   
      
         Significant supervised entities
      
   
   Article 6
   Format and frequency of reporting on an individual basis for entities which are not part of a significant supervised group
   1.   Significant supervised entities which are not part of a significant supervised group applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall report supervisory financial information to the relevant NCA on an individual basis. This shall also apply to branches established in a participating Member State by a credit institution established in a non-participating Member State.
   2.   The supervisory financial reporting referred to in paragraph 1 shall include the information specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall take place with the frequency specified in that Article.
   3.   Significant supervised entities, other than those referred to in paragraph 1, which are not part of a significant supervised group and are subject to national accounting frameworks based on Directive 86/635/EEC, including branches established in a participating Member State by a credit institution established in a non-participating Member State, shall report supervisory financial information to the relevant NCA.
   4.   The supervisory financial reporting referred to in paragraph 3 shall include the information specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall take place with the frequency specified in that Article.
   5.   The information specified in paragraphs 2 and 4 above shall only include information related to:
   
               (a)
            
            
               assets, liabilities, equity, income and expenses that are recognised by the supervised entity under the applicable accounting standards;
            
         
               (b)
            
            
               off-balance sheet exposures and activities in which the supervised entity is involved;
            
         
               (c)
            
            
               transactions other than those specified in points (a) and (b) performed by the supervised entity;
            
         
               (d)
            
            
               valuation rules, including methods for estimation of credit risk losses, which exist under the applicable accounting standards and are effectively applied by the supervised entity.
            
         6.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2 and 4 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
   Article 7
   Format and frequency of reporting on an individual basis for entities which are part of a significant supervised group
   1.   Significant supervised entities applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are part of a significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis. Supervisory financial reporting by such entities shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex I.
   2.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template that they intend to transmit.
   3.   Significant supervised entities, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a significant supervised group shall report supervisory financial information to the relevant NCA.
   4.   The supervisory financial reporting referred to in paragraph 3 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex I.
   5.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
   6.   The information specified in paragraphs 1, 2, 4, and 5 shall be reported as provided for in Article 6(5) of this Regulation.
   7.   NCAs may collect the data to be submitted to the ECB specified in paragraphs 1, 2, 4, and 5 as part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
   Article 8
   Reference dates and remittance dates for significant supervised entities
   1.   The information concerning significant supervised entities specified in Articles 6 and 7 shall have the following reference dates:
   
               (a)
            
            
               for quarterly reporting, 31 March, 30 June, 30 September and 31 December;
            
         
               (b)
            
            
               for semi-annual reporting, 30 June and 31 December;
            
         
               (c)
            
            
               for annual reporting, 31 December.
            
         2.   Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reference date.
   3.   As an exception to paragraphs 1 and 2, where significant supervised entities are permitted to elaborate their annual accounts based on an accounting year that deviates from the calendar year, NCAs may adjust the reference dates to the accounting year-end. The adjusted reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Information referring to a period shall be reported cumulatively from the first day of the accounting year to the reference date.
   4.   NCAs shall submit to the ECB the information concerning significant supervised entities specified in Articles 6 and 7 by close of business on the following remittance dates:
   
               (a)
            
            
               for significant supervised entities which are not part of a significant supervised group, the 40th working day following the reference date to which it relates;
            
         
               (b)
            
            
               for significant supervised entities which are part of a significant supervised group, the 55th working day following the reference date to which it relates.
            
         5.   NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet these deadlines.
   
      CHAPTER III
   
   
      
         Reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country
      
   
   Article 9
   Format and frequency of reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country
   1.   Parent institutions in a participating Member State and institutions controlled by a parent financial holding company or a parent mixed financial holding company in a participating Member State shall ensure that supervisory financial information in respect of subsidiaries established in a non-participating Member State or a third country is reported on an individual basis to the relevant NCAs as follows:
   
               (a)
            
            
               for significant supervised groups applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, at the highest level of consolidation within a participating Member State, supervisory financial reporting shall include the information specified in paragraph 1 of Annex II and shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014;
            
         
               (b)
            
            
               for significant supervised groups, other than those referred to above, which are subject to national accounting frameworks based on Directive 86/635/EEC at the highest level of consolidation within a participating Member State, supervisory financial reporting shall include the information specified in paragraph 2 of Annex II and shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014.
            
         2.   As an exception to paragraph 1, parent undertakings referred to in that paragraph shall not report financial information concerning subsidiaries the assets of which have a total value of EUR 3 billion or less. For this purpose, the total value of the assets shall be determined on the basis of the criteria provided in Part IV Title 3 of Regulation (EU) No 468/2014 (ECB/2014/17).
   3.   When an update of the list of supervised entities, in accordance with Part IV, Title 2, Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a subsidiary exceeds EUR 3 billion, a subsidiary shall be included in the information to be reported in accordance with paragraph 1 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a subsidiary is below or equal to EUR 3 billion, the parent undertaking shall start to report information in accordance with paragraph 2 on the first reference date which occurs after the publication of the updated list of supervised entities.
   Article 10
   Reference dates and remittance dates for reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country
   1.   The information specified in Article 9 shall be collected with the same reference dates as supervisory financial information concerning the related significant supervised group. Information referring to a period shall be reported cumulatively from the first day of the accounting year used for reporting financial information to the reference date.
   2.   NCAs shall submit to the ECB information concerning subsidiaries established in a non-participating Member State or a third country as specified in Article 9 by close of business of the 55th working day following the reference date to which it relates.
   3.   NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet this deadline.
   TITLE III
   
      LESS SIGNIFICANT SUPERVISED GROUPS AND ENTITIES
   
   
      CHAPTER I
   
   
      
         Less significant supervised groups
      
   
   Article 11
   Format and frequency of reporting on a consolidated basis for less significant supervised groups
   1.   Less significant supervised groups applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof, shall report supervisory financial information to the relevant NCA on a consolidated basis.
   2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 1 of Annex I.
   3.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
   4.   Less significant supervised groups, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC shall report supervisory financial information to the relevant NCA. That supervisory financial reporting shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I.
   5.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
   6.   As an exception to paragraphs 4 and 5 supervisory financial reporting concerning less significant supervised groups the assets of which have a total value of EUR 3 billion or less shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraph 4 of this Article. For this purpose, the total value of the assets of supervised groups shall be the value used for determining whether or not a supervised entity is significant on the basis of its size, in accordance with Part IV Title III of Regulation (EU) No 468/2014 (ECB/2014/17).
   7.   When an update of the list of supervised entities, in accordance with Part IV Title II Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a less significant supervised group exceeds EUR 3 billion, that group shall start to report information in accordance with paragraphs 4 and 5 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a less significant supervised group is below or equal to EUR 3 billion, that group shall start to report information in accordance with paragraph 6 on the first reference date which occurs after the publication of the updated list of supervised entities.
   8.   The information specified in paragraphs 2, 3, 4, 5, and 6 shall be reported as provided for in Article 6(5) of this Regulation.
   9.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 4, 5, and 6 as part of a broader reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
   Article 12
   Reference dates and remittance dates for less significant supervised groups
   1.   The information concerning less significant supervised groups specified in Article 11 shall have the following reference dates:
   
               (a)
            
            
               for quarterly reporting, 31 March, 30 June, 30 September and 31 December;
            
         
               (b)
            
            
               for semi-annual reporting, 30 June and 31 December;
            
         
               (c)
            
            
               for annual reporting, 31 December.
            
         2.   Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reference date.
   3.   As an exception to paragraphs 1 and 2, where less significant supervised groups are permitted by NCAs to report their supervisory financial information based on an accounting year that deviates from the calendar year, NCAs may adjust the reference dates to the accounting year-end. The adjusted reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Information referring to a period shall be reported cumulatively covering the period from the first day of the accounting year to the reference date.
   4.   NCAs shall submit to the ECB the information specified in Article 11 by close of business on the following remittance dates:
   
               (a)
            
            
               for less significant supervised groups, including sub-groups, reporting on a consolidated basis, the 55th working day following the reference date to which it relates;
            
         
               (b)
            
            
               for less significant supervised groups reporting on a sub-consolidated basis pursuant to Article 1(3), the 65th working day following the reference date to which it relates.
            
         5.   NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet these deadlines.
   
      CHAPTER II
   
   
      
         Less significant supervised entities
      
   
   Article 13
   Format and frequency of reporting on an individual basis for less significant supervised entities which are not part of a group
   1.   Less significant supervised entities applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are not part of a supervised group, including branches established in a participating Member State by a credit institution established in a non-participating Member State, shall report supervisory financial information to the relevant NCA on an individual basis.
   2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 1 of Annex I.
   3.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
   4.   Less significant supervised entities, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and which are not part of a supervised group, including branches established in a participating Member State by a credit institution established in a non-participating Member State, shall report supervisory financial information to the relevant NCA.
   5.   The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I.
   6.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
   7.   Paragraphs 2, 3, 5 and 6 shall be subject to the following exceptions:
   
               (a)
            
            
               supervisory financial reporting concerning less significant supervised credit institutions the assets of which have a total value of less than EUR 3 billion shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraphs 2, 3, 5 or 6;
            
         
               (b)
            
            
               a branch established in a participating Member State by a credit institution established in a non-participating Member State shall not be included in the reporting of supervisory financial information if the total value of its assets is below EUR 3 billion.
            
         8.   For the purposes of paragraph 7, the total value of the assets of the supervised entity shall be the value used for determining whether or not a supervised entity is significant on the basis of its size, in accordance with Part IV Title III of Regulation (EU) No 468/2014 (ECB/2014/17).
   9.   When an update of the list of supervised entities, in accordance with Part IV Title II Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a less significant supervised entity exceeds EUR 3 billion, that entity shall start to report information in accordance with paragraphs 2, 3, 5 and 6 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a less significant supervised entity is below or equal to EUR 3 billion, that entity shall start to report information in accordance with paragraph 7 on the first reference date which occurs after the publication of the updated list of supervised entities.
   10.   The information specified in paragraphs 2, 3, 5, 6, and 7 shall be reported as provided for in Article 6(5) of this Regulation.
   11.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
   Article 14
   Format and frequency of reporting on an individual basis for entities which are part of a less significant supervised group
   1.   Less significant supervised entities applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are part of a less significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis.
   2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex II.
   3.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
   4.   Less significant supervised entities, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a less significant supervised group shall report supervisory financial information to the relevant NCA.
   5.   The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex II.
   6.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.
   7.   As an exception to paragraphs 2, 3, 5 and 6 supervisory financial reporting of less significant supervised entities the assets of which have a total value of less than EUR 3 billion shall include the information specified in Annex III. For this purpose, the total value of the assets of the supervised entity shall be the value used for determining whether or not a supervised entity is significant on the basis of its size, in accordance with Part IV Title III of Regulation (EU) No 468/2014 (ECB/2014/17).
   8.   When an update of the list of supervised entities, in accordance with Part IV Title II Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a less significant supervised entity exceeds EUR 3 billion, that entity shall start to report information in accordance with paragraphs 2, 3, 5 and 6 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a less significant supervised entity is below or equal to EUR 3 billion, that entity shall start to report information in accordance with paragraph 7 on the first reference date which occurs after the publication of the updated list of supervised entities.
   9.   The information specified in paragraphs 2, 3, 5, 6 and 7 shall be reported as provided for in Article 6(5) of this Regulation.
   10.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.
   Article 15
   Reference dates and remittance dates for less significant supervised entities
   1.   The information concerning less significant supervised entities specified in Articles 13 and 14 shall have the following reference dates:
   
               (a)
            
            
               for quarterly reporting, 31 March, 30 June, 30 September and 31 December;
            
         
               (b)
            
            
               for semi-annual reporting, 30 June and 31 December;
            
         
               (c)
            
            
               for annual reporting, 31 December.
            
         2.   Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reference date.
   3.   As an exception to paragraphs 1 and 2, where less significant supervised entities are permitted by NCAs to report their supervisory financial information based on an accounting year that deviates from the calendar year, NCAs may adjust the reference dates to the accounting year-end. The adjusted reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Data referring to a period shall be reported cumulatively from the first day of the accounting year to the reference date.
   4.   NCAs shall submit to the ECB the supervisory financial information concerning less significant supervised entities specified in Articles 13 and 14 by close of business on the following remittance dates:
   
               (a)
            
            
               for less significant supervised entities which are not part of a supervised group, the 55th working day following the reference date to which it relates;
            
         
               (b)
            
            
               for less significant supervised entities which are part of a less significant supervised group, the 65th working day following the reference date to which it relates.
            
         5.   NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet these deadlines.
   TITLE IV
   
      DATA QUALITY AND IT LANGUAGE
   
   Article 16
   Data quality checks
   NCAs shall monitor and ensure the quality and reliability of the information submitted to the ECB. For these purposes, NCAs shall follow the specifications in Articles 4 and 5 of Decision ECB/2014/29.
   Article 17
   IT language for the transmission of information from national competent authorities to the ECB
   NCAs shall transmit the information specified in this Regulation in accordance with the eXtensible Business Reporting Language taxonomy in order to provide a uniform technical format for the exchange of data specified by Implementing Regulation (EU) No 680/2014. For these purposes, NCAs shall follow the specifications set out in Article 6 of Decision ECB/2014/29.
   TITLE V
   
      TRANSITIONAL AND FINAL PROVISIONS
   
   Article 18
   First reporting reference dates
   1.   31 December 2015 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:
   
               (a)
            
            
               significant supervised groups;
            
         
               (b)
            
            
               significant supervised entities which are not part of a supervised group.
            
         2.   30 June 2016 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:
   
               (a)
            
            
               significant supervised entities which are part of a supervised group;
            
         
               (b)
            
            
               subsidiaries of significant supervised groups established in a non-participating Member State or a third country.
            
         3.   30 June 2017 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:
   
               (a)
            
            
               less significant supervised groups;
            
         
               (b)
            
            
               less significant supervised entities.
            
         Article 19
   Transitional provisions
   Decisions taken by NCAs regarding the reporting by significant supervised groups and entities of supervisory financial information covered by the subject matter of this Regulation shall remain unaffected for all reference dates prior to the first reporting reference dates specified in Article 18.
   Article 20
   Final provision
   This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
   
      The Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
      Done at Frankfurt am Main, 17 March 2015.
      
         
            For the Governing Council of the ECB
         
         
            The President of the ECB
         
         Mario DRAGHI
      
   
   
      (1)  OJ L 287, 29.10.2013, p. 63.
   
      (2)  OJ L 141, 14.5.2014, p. 1.
   
      (3)  Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).
   
      (4)  Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1).
   
      (5)  Decision ECB/2014/29 of the European Central Bank of 2 July 2014 on the provision to the European Central Bank of supervisory data reported to the national competent authorities by the supervised entities pursuant to Commission Implementing Regulation (EU) No 680/2014 (OJ L 214, 19.7.2014, p. 34).
   
      (6)  Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).
   
      (7)  Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).
   
      (8)  Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338).
   
      ANNEX I
      
         Simplified supervisory financial reporting
      
      
               
                  1.
               
               
                  For supervised groups and supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) No 680/2014 listed in Table 1.
               
            
               
                  2.
               
               
                  For supervised groups and supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) No 680/2014 listed in Table 2.
               
            
               
                  3.
               
               
                  The information in paragraphs 1 and 2 is reported in accordance with the instructions in Annex V to Implementing Regulation (EU) No 680/2014.
               
            
               
                  4.
               
               
                  Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for supervised groups, whereas template 40.1 in Table 1 and 2 is provided for supervised groups and supervised entities that are not part of a group.
               
            
               
                  5.
               
               
                  For the purpose of calculating the threshold mentioned in Part 2 of Tables 1 and 2 in this Annex, Article 5(a)(4) of Implementing Regulation (EU) 680/2014 applies.
               
            
         Table 1
      
      
                  
                     Template number
                  
               
               
                  
                     Name of the template or of the group of templates
                  
               
            
                  
                     PART 1 [QUARTERLY FREQUENCY]
                  
               
            
                  
                     Balance sheet statement [Statement of financial position]
                  
               
            
                  1.1
               
               
                  Balance sheet statement: assets
               
            
                  1.2
               
               
                  Balance sheet statement: liabilities
               
            
                  1.3
               
               
                  Balance sheet statement: equity
               
            
                  2
               
               
                  
                     Statement of profit or loss
                  
               
            
                  
                     Breakdown of financial assets by instrument and by counterparty sector
                  
               
            
                  4.1
               
               
                  Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
               
            
                  4.2
               
               
                  Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
               
            
                  4.3
               
               
                  Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets
               
            
                  4.4
               
               
                  Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments
               
            
                  4.5
               
               
                  Subordinated financial assets
               
            
                  5
               
               
                  
                     Breakdown of loans and advances by product
                  
               
            
                  6
               
               
                  
                     Breakdown of loans and advances to non-financial corporations by NACE codes
                  
               
            
                  
                     Breakdown of financial liabilities
                  
               
            
                  8.1
               
               
                  Breakdown of financial liabilities by product and by counterparty sector
               
            
                  8.2
               
               
                  Subordinated financial liabilities
               
            
                  
                     Loan commitments, financial guarantees and other commitments
                  
               
            
                  9.1
               
               
                  Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
               
            
                  9.2
               
               
                  Loan commitments, financial guarantees and other commitments received
               
            
                  10
               
               
                  
                     Derivatives — trading
                  
               
            
                  
                     Derivatives — hedge accounting
                  
               
            
                  11.1
               
               
                  Derivatives — hedge accounting: breakdown by type of risk and type of hedge
               
            
                  12
               
               
                  
                     Movements in allowances for credit losses and impairment of equity instruments
                  
               
            
                  
                     Collateral and guarantees received
                  
               
            
                  13.1
               
               
                  Breakdown of loans and advances by collateral and guarantees
               
            
                  13.2
               
               
                  Collateral obtained by taking possession during the period [held at the reporting date]
               
            
                  13.3
               
               
                  Collateral obtained by taking possession [tangible assets] accumulated
               
            
                  14
               
               
                  
                     Fair value hierarchy: financial instruments at fair value
                  
               
            
                  
                     Breakdown of selected statement of profit or loss items
                  
               
            
                  16.1
               
               
                  Interest income and expenses by instrument and counterparty sector
               
            
                  16.3
               
               
                  Gains or losses on financial assets and liabilities held for trading by instrument
               
            
                  
                     Reconciliation between accounting and CRR scope of consolidation: balance Sheet
                  
               
            
                  17.1
               
               
                  Reconciliation between accounting and CRR scope of consolidation: assets
               
            
                  17.2
               
               
                  Reconciliation between accounting and CRR scope of consolidation: off-balance sheet exposures — loan commitments, financial guarantees and other commitments given
               
            
                  17.3
               
               
                  Reconciliation between accounting and CRR scope of consolidation: liabilities
               
            
                  18
               
               
                  
                     Performing and non-performing exposures
                  
               
            
                  19
               
               
                  
                     Forborne exposures
                  
               
            
                  
                     PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
                  
               
            
                  
                     Geographical breakdown
                  
               
            
                  20.4
               
               
                  Geographical breakdown of assets by residence of the counterparty
               
            
                  20.5
               
               
                  Geographical breakdown of off-balance sheet exposures by residence of the counterparty
               
            
                  20.6
               
               
                  Geographical breakdown of liabilities by residence of the counterparty
               
            
                  
                     PART 4 [ANNUAL]
                  
               
            
                  
                     Group structure
                  
               
            
                  40.1
               
               
                  Group structure: ‘entity-by-entity’
               
            
         
      
         Table 2
      
      
                  
                     Template number
                  
               
               
                  
                     Name of the template or of the group of templates
                  
               
            
                  
                     PART 1 [QUARTERLY FREQUENCY]
                  
               
            
                  
                     Balance sheet statement [Statement of financial position]
                  
               
            
                  1.1
               
               
                  Balance sheet statement: assets
               
            
                  1.2
               
               
                  Balance sheet statement: liabilities
               
            
                  1.3
               
               
                  Balance sheet statement: equity
               
            
                  2
               
               
                  
                     Statement of profit or loss
                  
               
            
                  
                     Breakdown of financial assets by instrument and by counterparty sector
                  
               
            
                  4.1
               
               
                  Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
               
            
                  4.2
               
               
                  Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
               
            
                  4.3
               
               
                  Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets
               
            
                  4.4
               
               
                  Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments
               
            
                  4.5
               
               
                  Subordinated financial assets
               
            
                  4.6
               
               
                  Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
               
            
                  4.7
               
               
                  Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss
               
            
                  4.8
               
               
                  Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
               
            
                  4.9
               
               
                  Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method
               
            
                  4.10
               
               
                  Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
               
            
                  5
               
               
                  
                     Breakdown of loans and advances by product
                  
               
            
                  6
               
               
                  
                     Breakdown of loans and advances to non-financial corporations by NACE codes
                  
               
            
                  
                     Breakdown of financial liabilities
                  
               
            
                  8.1
               
               
                  Breakdown of financial liabilities by product and by counterparty sector
               
            
                  8.2
               
               
                  Subordinated financial liabilities
               
            
                  
                     Loan commitments, financial guarantees and other commitments
                  
               
            
                  9.1
               
               
                  Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
               
            
                  9.2
               
               
                  Loan commitments, financial guarantees and other commitments received
               
            
                  10
               
               
                  
                     Derivatives — trading
                  
               
            
                  
                     Derivatives — hedge accounting
                  
               
            
                  11.2
               
               
                  Derivatives — hedge accounting under national GAAP: breakdown by type of risk
               
            
                  12
               
               
                  
                     Movements in allowances for credit losses and impairment of equity instruments
                  
               
            
                  
                     Collateral and guarantees received
                  
               
            
                  13.1
               
               
                  Breakdown of loans and advances by collateral and guarantees
               
            
                  13.2
               
               
                  Collateral obtained by taking possession during the period [held at the reporting date]
               
            
                  13.3
               
               
                  Collateral obtained by taking possession [tangible assets] accumulated
               
            
                  14
               
               
                  
                     Fair value hierarchy: financial instruments at fair value
                  
               
            
                  
                     Breakdown of selected statement of profit or loss items
                  
               
            
                  16.1
               
               
                  Interest income and expenses by instrument and counterparty sector
               
            
                  16.4
               
               
                  Gains or losses on financial assets and liabilities held for trading by risk
               
            
                  
                     Reconciliation between accounting and CRR scope of consolidation: balance Sheet
                  
               
            
                  17.1
               
               
                  Reconciliation between accounting and CRR scope of consolidation: assets
               
            
                  17.2
               
               
                  Reconciliation between accounting and CRR scope of consolidation: off-balance sheet exposures — loan commitments, financial guarantees and other commitments given
               
            
                  17.3
               
               
                  Reconciliation between accounting and CRR scope of consolidation: liabilities
               
            
                  18
               
               
                  
                     Performing and non-performing exposures
                  
               
            
                  19
               
               
                  
                     Forborne exposures
                  
               
            
                  
                     PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]
                  
               
            
                  
                     Geographical breakdown
                  
               
            
                  20.4
               
               
                  Geographical breakdown of assets by residence of the counterparty
               
            
                  20.5
               
               
                  Geographical breakdown of off-balance sheet exposures by residence of the counterparty
               
            
                  20.6
               
               
                  Geographical breakdown of liabilities by residence of the counterparty
               
            
                  
                     PART 4 [ANNUAL]
                  
               
            
                  
                     Group structure
                  
               
            
                  40.1
               
               
                  Group structure: ‘entity-by-entity’
               
            
   
      ANNEX II
      
         Over-simplified supervisory financial reporting
      
      
               
                  1.
               
               
                  For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) No 680/2014 listed in Table 3.
                  
                     Table 3
                  
                  
                              
                                 Template number
                              
                           
                           
                              
                                 Name of the template or of the group of templates
                              
                           
                        
                              
                                 PART 1 [QUARTERLY FREQUENCY]
                              
                           
                        
                              
                                 Balance sheet statement [Statement of financial position]
                              
                           
                        
                              1.1
                           
                           
                              Balance sheet statement: assets
                           
                        
                              1.2
                           
                           
                              Balance sheet statement: liabilities
                           
                        
                              1.3
                           
                           
                              Balance sheet Statement: equity
                           
                        
                              2
                           
                           
                              
                                 Statement of profit or loss
                              
                           
                        
                              
                                 Breakdown of financial assets by instrument and by counterparty sector
                              
                           
                        
                              4.1
                           
                           
                              Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
                           
                        
                              4.2
                           
                           
                              Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
                           
                        
                              4.3
                           
                           
                              Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets
                           
                        
                              4.4
                           
                           
                              Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments
                           
                        
                              4.5
                           
                           
                              Subordinated financial assets
                           
                        
                              5
                           
                           
                              
                                 Breakdown of loans and advances by product
                              
                           
                        
                              
                                 Breakdown of financial liabilities
                              
                           
                        
                              8.1
                           
                           
                              Breakdown of financial liabilities by product and by counterparty sector
                           
                        
                              8.2
                           
                           
                              Subordinated financial liabilities
                           
                        
                              
                                 Loan commitments, financial guarantees and other commitments
                              
                           
                        
                              9.1
                           
                           
                              Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
                           
                        
                              10
                           
                           
                              
                                 Derivatives — trading
                              
                           
                        
                              
                                 Derivatives — hedge accounting
                              
                           
                        
                              11.1
                           
                           
                              Derivatives — hedge accounting: breakdown by type of risk and type of hedge
                           
                        
                              12
                           
                           
                              
                                 Movements in allowances for credit losses and impairment of equity instruments
                              
                           
                        
                              14
                           
                           
                              
                                 Fair value hierarchy: financial instruments at fair value
                              
                           
                        
                              18
                           
                           
                              
                                 Performing and non-performing exposures
                              
                           
                        
                              19
                           
                           
                              
                                 Forborne exposures
                              
                           
                        
            
               
                  2.
               
               
                  For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) No 680/2014 listed in Table 4.
                  
                     Table 4
                  
                  
                              
                                 Template number
                              
                           
                           
                              
                                 Name of the template or of the group of templates
                              
                           
                        
                              
                                 PART 1 [QUARTERLY FREQUENCY]
                              
                           
                        
                              
                                 Balance sheet statement [Statement of financial position]
                              
                           
                        
                              1.1
                           
                           
                              Balance sheet statement: assets
                           
                        
                              1.2
                           
                           
                              Balance sheet statement: liabilities
                           
                        
                              1.3
                           
                           
                              Balance sheet statement: equity
                           
                        
                              2
                           
                           
                              
                                 Statement of profit or loss
                              
                           
                        
                              
                                 Breakdown of financial assets by instrument and by counterparty sector
                              
                           
                        
                              4.1
                           
                           
                              Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading
                           
                        
                              4.2
                           
                           
                              Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
                           
                        
                              4.3
                           
                           
                              Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets
                           
                        
                              4.4
                           
                           
                              Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments
                           
                        
                              4.5
                           
                           
                              Subordinated financial assets
                           
                        
                              4.6
                           
                           
                              Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
                           
                        
                              4.7
                           
                           
                              Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss
                           
                        
                              4.8
                           
                           
                              Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
                           
                        
                              4.9
                           
                           
                              Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method
                           
                        
                              4.10
                           
                           
                              Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets
                           
                        
                              5
                           
                           
                              
                                 Breakdown of loans and advances by product
                              
                           
                        
                              
                                 Breakdown of financial liabilities
                              
                           
                        
                              8.1
                           
                           
                              Breakdown of financial liabilities by product and by counterparty sector
                           
                        
                              8.2
                           
                           
                              Subordinated financial liabilities
                           
                        
                              
                                 Loan commitments, financial guarantees and other commitments
                              
                           
                        
                              9.1
                           
                           
                              Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given
                           
                        
                              10
                           
                           
                              
                                 Derivatives — trading
                              
                           
                        
                              
                                 Derivatives — hedge accounting
                              
                           
                        
                              11.2
                           
                           
                              Derivatives — hedge accounting under national GAAP: Breakdown by type of risk
                           
                        
                              12
                           
                           
                              
                                 Movements in allowances for credit losses and impairment of equity instruments
                              
                           
                        
                              18
                           
                           
                              
                                 Performing and non-performing exposures
                              
                           
                        
                              19
                           
                           
                              
                                 Forborne exposures
                              
                           
                        
            
               
                  3.
               
               
                  The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) No 680/2014.
               
            
   
      ANNEX III
      
         Supervisory financial reporting data points
      
      
               
                  1.
               
               
                  For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Supervisory financial reporting data points’ includes the data points from Annex III to Implementing Regulation (EU) No 680/2014 identified in Annex IV.
               
            
               
                  2.
               
               
                  For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Supervisory financial reporting data points’ includes the data points from Annex IV to Implementing Regulation (EU) No 680/2014 identified in Annex V.
               
            
               
                  3.
               
               
                  The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) No 680/2014.
               
            
   
      ANNEX IV
      
         ‘FINREP Data points’ under IFRS or National GAAP compatible with IFRS
      
      
                  
                     Template number
                  
               
               
                  
                     Name of the template or of the group of templates
                  
               
            
                  
                     PART 1 [QUARTERLY FREQUENCY]
                  
               
            
                  
                     Balance Sheet Statement [Statement of Financial Position]
                  
               
            
                  1.1
               
               
                  Balance Sheet Statement: assets
               
            
                  1.2
               
               
                  Balance Sheet Statement: liabilities
               
            
                  1.3
               
               
                  Balance Sheet Statement: equity
               
            
                  2
               
               
                  
                     Statement of profit or loss
                  
               
            
                  5
               
               
                  
                     Breakdown of loans and advances by product
                  
               
            
                  
                     Breakdown of financial liabilities
                  
               
            
                  8.1
               
               
                  Breakdown of financial liabilities by product and by counterparty sector
               
            
                  8.2
               
               
                  Subordinated financial liabilities
               
            
                  10
               
               
                  
                     Derivatives — Trading
                  
               
            
                  
                     Derivatives — Hedge accounting
                  
               
            
                  11.1
               
               
                  Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge
               
            
                  18
               
               
                  
                     Performing and non-performing exposures
                  
               
            
                  19
               
               
                  
                     Forborne exposures
                  
               
            
         
      
                  COLOUR CODE IN TEMPLATES:
               
            
                   
               
               
                  Data point to be submitted
               
            1.   Balance Sheet Statement [Statement of Financial Position]
      
      1.1   Assets
      
      
                   
               
               
                  
                     
                        References
                     
                  
               
               
                  
                     Carrying amount
                  
               
            
                  010
               
            
                  010
               
               
                  
                     Cash, cash balances at central banks and other demand deposits
                  
               
               
                  
                     IAS 1.54 (i)
                  
               
               
                   
               
            
                  020
               
               
                  Cash on hand
               
               
                  
                     Part 2.1 of Annex V to Implementing Regulation (EU) No 680/2014 (hereinafter ‘Annex V’)
                  
               
               
                   
               
            
                  030
               
               
                  Cash balances at central banks
               
               
                  
                     Annex V.Part 2.2
                  
               
               
                   
               
            
                  040
               
               
                  Other demand deposits
               
               
                  
                     Annex V.Part 2.3
                  
               
               
                   
               
            
                  050
               
               
                  
                     Financial assets held for trading
                  
               
               
                  
                     IFRS 7.8(a)(ii); IAS 39.9 Application Guidance (hereinafter ‘AG’) 14
                  
               
               
                   
               
            
                  060
               
               
                  Derivatives
               
               
                  
                     IAS 39.9
                  
               
               
                   
               
            
                  070
               
               
                  Equity instruments
               
               
                  
                     IAS 32.11
                  
               
               
                   
               
            
                  080
               
               
                  Debt securities
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
            
                  090
               
               
                  Loans and advances
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
            
                  100
               
               
                  
                     Financial assets designated at fair value through profit or loss
                  
               
               
                  
                     IFRS 7.8(a)(i); IAS 39.9
                  
               
               
                   
               
            
                  110
               
               
                  Equity instruments
               
               
                  
                     IAS 32.11
                  
               
               
                   
               
            
                  120
               
               
                  Debt securities
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
            
                  130
               
               
                  Loans and advances
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
            
                  140
               
               
                  
                     Available-for-sale financial assets
                  
               
               
                  
                     IFRS 7.8(d); IAS 39.9
                  
               
               
                   
               
            
                  150
               
               
                  Equity instruments
               
               
                  
                     IAS 32.11
                  
               
               
                   
               
            
                  160
               
               
                  Debt securities
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
            
                  170
               
               
                  Loans and advances
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
            
                  180
               
               
                  
                     Loans and receivables
                  
               
               
                  
                     IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
                  
               
               
                   
               
            
                  190
               
               
                  Debt securities
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
            
                  200
               
               
                  Loans and advances
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
            
                  210
               
               
                  
                     Held-to-maturity investments
                  
               
               
                  
                     IFRS 7.8(b); IAS 39.9, AG16, AG26
                  
               
               
                   
               
            
                  220
               
               
                  Debt securities
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
            
                  230
               
               
                  Loans and advances
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
            
                  240
               
               
                  
                     Derivatives — Hedge accounting
                  
               
               
                  
                     IFRS 7.22(b); IAS 39.9
                  
               
               
                   
               
            
                  250
               
               
                  
                     Fair value changes of the hedged items in portfolio hedge of interest rate risk
                  
               
               
                  
                     IAS 39.89A(a)
                  
               
               
                   
               
            
                  260
               
               
                  
                     Investments in subsidaries, joint ventures and associates
                  
               
               
                  
                     IAS 1.54(e); Annex V.Part 2.4
                  
               
               
                   
               
            
                  270
               
               
                  
                     Tangible assets
                  
               
               
                   
               
               
                   
               
            
                  280
               
               
                  Property, Plant and Equipment
               
               
                  
                     IAS 16.6; IAS 1.54(a)
                  
               
               
                   
               
            
                  290
               
               
                  Investment property
               
               
                  
                     IAS 40.5; IAS 1.54(b)
                  
               
               
                   
               
            
                  300
               
               
                  
                     Intangible assets
                  
               
               
                  
                     IAS 1.54(c); Article 4(1)(115) of Regulation (EU) No 575/2013 (hereinafter the ‘CRR’)
                  
               
               
                   
               
            
                  310
               
               
                  Goodwill
               
               
                  
                     IFRS 3.B67(d); Article 4(1)(113) of the CRR
                  
               
               
                   
               
            
                  320
               
               
                  Other intangible assets
               
               
                  
                     IAS 38.8, 118
                  
               
               
                   
               
            
                  330
               
               
                  
                     Tax assets
                  
               
               
                  
                     IAS 1.54(n-o)
                  
               
               
                   
               
            
                  340
               
               
                  Current tax assets
               
               
                  
                     IAS 1.54(n); IAS 12.5
                  
               
               
                   
               
            
                  350
               
               
                  Deferred tax assets
               
               
                  
                     IAS 1.54(o); IAS 12.5; CRR Article 4(1) (106)
                  
               
               
                   
               
            
                  360
               
               
                  
                     Other assets
                  
               
               
                  
                     Annex V.Part 2.5
                  
               
               
                   
               
            
                  370
               
               
                  
                     Non-current assets and disposal groups classified as held for sale
                  
               
               
                  
                     IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6
                  
               
               
                   
               
            
                  380
               
               
                  
                     TOTAL ASSETS
                  
               
               
                  
                     IAS 1.9(a), IAS Implementation Guidance (hereinafter ‘IG’) 6
                  
               
               
                   
               
            1.2   Liabilities
      
      
                   
               
               
                  
                     
                        References
                     
                  
               
               
                  
                     Carrying amount
                  
               
            
                  010
               
            
                  010
               
               
                  
                     Financial liabilities held for trading
                  
               
               
                  
                     IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
                  
               
               
                   
               
            
                  020
               
               
                  Derivatives
               
               
                  
                     IAS 39.9, AG 15(a)
                  
               
               
                   
               
            
                  030
               
               
                  Short positions
               
               
                  
                     IAS 39.AG 15(b)
                  
               
               
                   
               
            
                  040
               
               
                  Deposits
               
               
                  
                     Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30
                  
               
               
                   
               
            
                  050
               
               
                  Debt securities issued
               
               
                  
                     Annex V.Part 1.31
                  
               
               
                   
               
            
                  060
               
               
                  Other financial liabilities
               
               
                  
                     Annex V.Part 1.32-34
                  
               
               
                   
               
            
                  070
               
               
                  
                     Financial liabilities designated at fair value through profit or loss
                  
               
               
                  
                     IFRS 7.8 (e)(i); IAS 39.9
                  
               
               
                   
               
            
                  080
               
               
                  Deposits
               
               
                  
                     Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30
                  
               
               
                   
               
            
                  090
               
               
                  Debt securities issued
               
               
                  
                     Annex V.Part 1.31
                  
               
               
                   
               
            
                  100
               
               
                  Other financial liabilities
               
               
                  
                     Annex V.Part 1.32-34
                  
               
               
                   
               
            
                  110
               
               
                  
                     Financial liabilities measured at amortised cost
                  
               
               
                  
                     IFRS 7.8(f); IAS 39.47
                  
               
               
                   
               
            
                  120
               
               
                  Deposits
               
               
                  
                     Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30
                  
               
               
                   
               
            
                  130
               
               
                  Debt securities issued
               
               
                  
                     Annex V.Part 1.31
                  
               
               
                   
               
            
                  140
               
               
                  Other financial liabilities
               
               
                  
                     Annex V.Part 1.32-34
                  
               
               
                   
               
            
                  150
               
               
                  
                     Derivatives — Hedge accounting
                  
               
               
                  
                     IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23
                  
               
               
                   
               
            
                  160
               
               
                  
                     Fair value changes of the hedged items in portfolio hedge of interest rate risk
                  
               
               
                  
                     IAS 39.89A(b)
                  
               
               
                   
               
            
                  170
               
               
                  
                     Provisions
                  
               
               
                  
                     IAS 37.10; IAS 1.54(l)
                  
               
               
                   
               
            
                  180
               
               
                  Pensions and other post employment defined benefit obligations
               
               
                  
                     IAS 19.63; IAS 1.78(d); Annex V.Part 2.7
                  
               
               
                   
               
            
                  190
               
               
                  Other long term employee benefits
               
               
                  
                     IAS 19.153; IAS 1.78(d); Annex V.Part 2.8
                  
               
               
                   
               
            
                  200
               
               
                  Restructuring
               
               
                  
                     IAS 37.71, 84(a)
                  
               
               
                   
               
            
                  210
               
               
                  Pending legal issues and tax litigation
               
               
                  
                     IAS 37.Appendix C. Examples 6 and 10
                  
               
               
                   
               
            
                  220
               
               
                  Commitments and guarantees given
               
               
                  
                     IAS 37.Appendix C.9
                  
               
               
                   
               
            
                  230
               
               
                  Other provisions
               
               
                   
               
               
                   
               
            
                  240
               
               
                  
                     Tax liabilities
                  
               
               
                  
                     IAS 1.54(n-o)
                  
               
               
                   
               
            
                  250
               
               
                  Current tax liabilities
               
               
                  
                     IAS 1.54(n); IAS 12.5
                  
               
               
                   
               
            
                  260
               
               
                  Deferred tax liabilities
               
               
                  
                     IAS 1.54(o); IAS 12.5; Article 4(1)(108) of the CRR
                  
               
               
                   
               
            
                  270
               
               
                  
                     Share capital repayable on demand
                  
               
               
                  
                     IAS 32 Illustrative Examples (hereinafter ‘IE’) 33; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 2; Annex V.Part 2.9
                  
               
               
                   
               
            
                  280
               
               
                  
                     Other liabilities
                  
               
               
                  
                     Annex V.Part 2.10
                  
               
               
                   
               
            
                  290
               
               
                  
                     Liabilities included in disposal groups classified as held for sale
                  
               
               
                  
                     IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11
                  
               
               
                   
               
            
                  300
               
               
                  
                     TOTAL LIABILITIES
                  
               
               
                  
                     IAS 1.9(b);IG 6
                  
               
               
                   
               
            1.3   Equity
      
      
                   
               
               
                  
                     
                        References
                     
                  
               
               
                  
                     Carrying amount
                  
               
            
                  010
               
            
                  010
               
               
                  
                     Capital
                  
               
               
                  
                     IAS 1.54(r), Article 22 of Directive 86/635/EEC (hereinafter the ‘BAD’)
                  
               
               
                   
               
            
                  020
               
               
                  Paid up capital
               
               
                  
                     IAS 1.78(e)
                  
               
               
                   
               
            
                  030
               
               
                  Unpaid capital which has been called up
               
               
                  
                     IAS 1.78(e); Annex V.Part 2.14
                  
               
               
                   
               
            
                  040
               
               
                  
                     Share premium
                  
               
               
                  
                     IAS 1.78(e); Article 4(1)(124) of the CRR
                  
               
               
                   
               
            
                  050
               
               
                  
                     Equity instruments issued other than capital
                  
               
               
                  
                     Annex V.Part 2.15-16
                  
               
               
                   
               
            
                  060
               
               
                  Equity component of compound financial instruments
               
               
                  
                     IAS 32.28-29; Annex V.Part 2.15
                  
               
               
                   
               
            
                  070
               
               
                  Other equity instruments issued
               
               
                  
                     Annex V.Part 2.16
                  
               
               
                   
               
            
                  080
               
               
                  
                     Other equity
                  
               
               
                  
                     IFRS 2.10; Annex V.Part 2.17
                  
               
               
                   
               
            
                  090
               
               
                  
                     Accumulated other comprehensive income
                  
               
               
                  
                     Article 4(1)(100) of the CRR
                  
               
               
                   
               
            
                  095
               
               
                  Items that will not be reclassified to profit or loss
               
               
                  
                     IAS 1.82A(a)
                  
               
               
                   
               
            
                  100
               
               
                  
                     Tangible assets
                  
               
               
                  
                     IAS 16.39-41
                  
               
               
                   
               
            
                  110
               
               
                  
                     Intangible assets
                  
               
               
                  
                     IAS 38.85-87
                  
               
               
                   
               
            
                  120
               
               
                  
                     Actuarial gains or (-) losses on defined benefit pension plans
                  
               
               
                  
                     IAS 1.7
                  
               
               
                   
               
            
                  122
               
               
                  
                     Non-current assets and disposal groups classified as held for sale
                  
               
               
                  
                     IFRS 5.38, IG Example 12
                  
               
               
                   
               
            
                  124
               
               
                  
                     Share of other recognised income and expense of investments in subsidaries, joint ventures and associates
                  
               
               
                  
                     IAS 1.82(h); IAS 28.11
                  
               
               
                   
               
            
                  128
               
               
                  Items that may be reclassified to profit or loss
               
               
                  
                     IAS 1.82A(a)
                  
               
               
                   
               
            
                  130
               
               
                  
                     Hedge of net investments in foreign operations [effective portion]
                  
               
               
                  
                     IAS 39.102(a)
                  
               
               
                   
               
            
                  140
               
               
                  
                     Foreign currency translation
                  
               
               
                  
                     IAS 21.52(b); IAS 21.32, 38-49
                  
               
               
                   
               
            
                  150
               
               
                  
                     Hedging derivatives. Cash flow hedges [effective portion]
                  
               
               
                  
                     IFRS 7.23(c); IAS 39.95-101
                  
               
               
                   
               
            
                  160
               
               
                  
                     Available-for-sale financial assets
                  
               
               
                  
                     IFRS 7.20(a)(ii); IAS 39.55(b)
                  
               
               
                   
               
            
                  170
               
               
                  
                     Non-current assets and disposal groups classified as held for sale
                  
               
               
                  
                     IFRS 5.38, IG Example 12
                  
               
               
                   
               
            
                  180
               
               
                  
                     Share of other recognised income and expense of investments in subsidaries, joint ventures and associates
                  
               
               
                  
                     IAS 1.82(h); IAS 28.11
                  
               
               
                   
               
            
                  190
               
               
                  
                     Retained earnings
                  
               
               
                  
                     Article 4(1)(123) of the CRR
                  
               
               
                   
               
            
                  200
               
               
                  
                     Revaluation reserves
                  
               
               
                  
                     IFRS 1.30, D5-D8; Annex V.Part 2.18
                  
               
               
                   
               
            
                  210
               
               
                  
                     Other reserves
                  
               
               
                  
                     IAS 1.54; IAS 1.78(e)
                  
               
               
                   
               
            
                  220
               
               
                  Reserves or accumulated losses of investments in subsidaries, joint ventures and associates
               
               
                  
                     IAS 28.11; Annex V.Part 2.19
                  
               
               
                   
               
            
                  230
               
               
                  Other
               
               
                  
                     Annex V.Part 2.19
                  
               
               
                   
               
            
                  240
               
               
                  
                     (-) Treasury shares
                  
               
               
                  
                     IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20
                  
               
               
                   
               
            
                  250
               
               
                  
                     Profit or loss attributable to owners of the parent
                  
               
               
                  
                     IAS 27.28; IAS 1.83(a)(ii)
                  
               
               
                   
               
            
                  260
               
               
                  
                     (-) Interim dividends
                  
               
               
                  
                     IAS 32.35
                  
               
               
                   
               
            
                  270
               
               
                  
                     Minority interests [Non-controlling interests]
                  
               
               
                  
                     IAS 27.4; IAS 1.54(q); IAS 27.27
                  
               
               
                   
               
            
                  280
               
               
                  Accumulated Other Comprehensive Income
               
               
                  
                     IAS 27.27-28; Article 4(1)(100) of the CRR
                  
               
               
                   
               
            
                  290
               
               
                  Other items
               
               
                  
                     IAS 27.27-28
                  
               
               
                   
               
            
                  300
               
               
                  
                     TOTAL EQUITY
                  
               
               
                  
                     IAS 1.9(c), IG 6
                  
               
               
                   
               
            
                  310
               
               
                  
                     TOTAL EQUITY AND TOTAL LIABILITIES
                  
               
               
                  
                     IAS 1.IG6
                  
               
               
                   
               
            2.   Statement of profit or loss
      
      
                   
               
               
                  
                     
                        References
                     
                  
               
               
                  
                     Current period
                  
               
            
                  010
               
            
                  010
               
               
                  
                     Interest income
                  
               
               
                  
                     IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21
                  
               
               
                   
               
            
                  020
               
               
                  Financial assets held for trading
               
               
                  
                     IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24
                  
               
               
                   
               
            
                  030
               
               
                  Financial assets designated at fair value through profit or loss
               
               
                  
                     IFRS 7.20(a)(i), B5(e)
                  
               
               
                   
               
            
                  040
               
               
                  Available-for-sale financial assets
               
               
                  
                     IFRS 7.20(b); IAS 39.55(b); IAS 39.9
                  
               
               
                   
               
            
                  050
               
               
                  Loans and receivables
               
               
                  
                     IFRS 7.20(b); IAS 39.9, 39.46(a)
                  
               
               
                   
               
            
                  060
               
               
                  Held-to-maturity investments
               
               
                  
                     IFRS 7.20(b); IAS 39.9, 39.46(b)
                  
               
               
                   
               
            
                  070
               
               
                  Derivatives — Hedge accounting, interest rate risk
               
               
                  
                     IAS 39.9; Annex V.Part 2.23
                  
               
               
                   
               
            
                  080
               
               
                  Other assets
               
               
                  
                     Annex V.Part 2.25
                  
               
               
                   
               
            
                  090
               
               
                  
                     (Interest expenses)
                  
               
               
                  
                     IAS 1.97; Annex V.Part 2.21
                  
               
               
                   
               
            
                  100
               
               
                  (Financial liabilities held for trading)
               
               
                  
                     IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24
                  
               
               
                   
               
            
                  110
               
               
                  (Financial liabilities designated at fair value through profit or loss)
               
               
                  
                     IFRS 7.20(a)(i), B5(e)
                  
               
               
                   
               
            
                  120
               
               
                  (Financial liabilities measured at amortised cost)
               
               
                  
                     IFRS 7.20(b); IAS 39.47
                  
               
               
                   
               
            
                  130
               
               
                  (Derivatives — Hedge accounting, interest rate risk)
               
               
                  
                     IAS 39.9; Annex V.Part 2.23
                  
               
               
                   
               
            
                  140
               
               
                  (Other liabilities)
               
               
                  
                     Annex V.Part 2.26
                  
               
               
                   
               
            
                  150
               
               
                  
                     (Expenses on share capital repayable on demand)
                  
               
               
                  
                     IFRIC 2.11
                  
               
               
                   
               
            
                  160
               
               
                  
                     Dividend income
                  
               
               
                  
                     IAS 18.35(b)(v); Annex V.Part 2.28
                  
               
               
                   
               
            
                  170
               
               
                  Financial assets held for trading
               
               
                  
                     IFRS 7.20(a)(i), B5(e)
                  
               
               
                   
               
            
                  180
               
               
                  Financial assets designated at fair value through profit or loss
               
               
                  
                     IFRS 7.20(a)(i), B5(e); IAS 39.9
                  
               
               
                   
               
            
                  190
               
               
                  Available-for-sale financial assets
               
               
                  
                     IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)
                  
               
               
                   
               
            
                  200
               
               
                  
                     Fee and commission income
                  
               
               
                  
                     IFRS 7.20(c)
                  
               
               
                   
               
            
                  210
               
               
                  
                     (Fee and commission expenses)
                  
               
               
                  
                     IFRS 7.20(c)
                  
               
               
                   
               
            
                  220
               
               
                  
                     Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net
                  
               
               
                  
                     IFRS 7.20(a) (ii-v); Annex V.Part 2.97
                  
               
               
                   
               
            
                  230
               
               
                  Available-for-sale financial assets
               
               
                  
                     IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)
                  
               
               
                   
               
            
                  240
               
               
                  Loans and receivables
               
               
                  
                     IFRS 7.20(a)(iv); IAS 39.9, 39.56
                  
               
               
                   
               
            
                  250
               
               
                  Held-to-maturity investments
               
               
                  
                     IFRS 7.20(a)(iii); IAS 39.9, 39.56
                  
               
               
                   
               
            
                  260
               
               
                  Financial liabilities measured at amortised cost
               
               
                  
                     IFRS 7.20(a)(v); IAS 39.56
                  
               
               
                   
               
            
                  270
               
               
                  Other
               
               
                   
               
               
                   
               
            
                  280
               
               
                  
                     Gains or (-) losses on financial assets and liabilities held for trading, net
                  
               
               
                  
                     IFRS 7.20(a)(i); IAS 39.55(a)
                  
               
               
                   
               
            
                  290
               
               
                  
                     Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
                  
               
               
                  
                     IFRS 7.20(a)(i); IAS 39.55(a)
                  
               
               
                   
               
            
                  300
               
               
                  
                     Gains or (-) losses from hedge accounting, net
                  
               
               
                  
                     IFRS 7.24; Annex V.Part 2.30
                  
               
               
                   
               
            
                  310
               
               
                  
                     Exchange differences [gain or (-) loss], net
                  
               
               
                  
                     IAS 21.28, 52 (a)
                  
               
               
                   
               
            
                  330
               
               
                  
                     Gains or (-) losses on derecognition of non financial assets, net
                  
               
               
                  
                     IAS 1.34
                  
               
               
                   
               
            
                  340
               
               
                  
                     Other operating income
                  
               
               
                  
                     Annex V.Part 2.141-143
                  
               
               
                   
               
            
                  350
               
               
                  
                     (Other operating expenses)
                  
               
               
                  
                     Annex V.Part 2.141-143
                  
               
               
                   
               
            
                  355
               
               
                  
                     TOTAL OPERATING INCOME, NET
                  
               
               
                   
               
               
                   
               
            
                  360
               
               
                  
                     (Administrative expenses)
                  
               
               
                   
               
               
                   
               
            
                  370
               
               
                  (Staff expenses)
               
               
                  
                     IAS 19.7; IAS 1.102, IG 6
                  
               
               
                   
               
            
                  380
               
               
                  (Other administrative expenses)
               
               
                   
               
               
                   
               
            
                  390
               
               
                  
                     (Depreciation)
                  
               
               
                  
                     IAS 1.102, 104
                  
               
               
                   
               
            
                  400
               
               
                  (Property, Plant and Equipment)
               
               
                  
                     IAS 1.104; IAS 16.73(e)(vii)
                  
               
               
                   
               
            
                  410
               
               
                  (Investment Properties)
               
               
                  
                     IAS 1.104; IAS 40.79(d)(iv)
                  
               
               
                   
               
            
                  420
               
               
                  (Other intangible assets)
               
               
                  
                     IAS 1.104; IAS 38.118(e)(vi)
                  
               
               
                   
               
            
                  430
               
               
                  
                     (Provisions or (-) reversal of provisions)
                  
               
               
                  
                     IAS 37.59, 84; IAS 1.98(b)(f)(g)
                  
               
               
                   
               
            
                  440
               
               
                  (Commitments and guarantees given)
               
               
                   
               
               
                   
               
            
                  450
               
               
                  (Other provisions)
               
               
                   
               
               
                   
               
            
                  460
               
               
                  
                     (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
                  
               
               
                  
                     IFRS 7.20(e)
                  
               
               
                   
               
            
                  470
               
               
                  (Financial assets measured at cost)
               
               
                  
                     IFRS 7.20(e); IAS 39.66
                  
               
               
                   
               
            
                  480
               
               
                  (Available- for-sale financial assets)
               
               
                  
                     IFRS 7.20(e); IAS 39.67
                  
               
               
                   
               
            
                  490
               
               
                  (Loans and receivables
               
               
                  
                     IFRS 7.20(e); IAS 39.63
                  
               
               
                   
               
            
                  500
               
               
                  (Held to maturity investments)
               
               
                  
                     IFRS 7.20(e); IAS 39.63
                  
               
               
                   
               
            
                  510
               
               
                  
                     (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)
                  
               
               
                  
                     IAS 28.40-43
                  
               
               
                   
               
            
                  520
               
               
                  
                     (Impairment or (-) reversal of impairment on non-financial assets)
                  
               
               
                  
                     IAS 36.126(a)(b)
                  
               
               
                   
               
            
                  530
               
               
                  (Property, plant and equipment)
               
               
                  
                     IAS 16.73(e)(v-vi)
                  
               
               
                   
               
            
                  540
               
               
                  (Investment properties)
               
               
                  
                     IAS 40.79(d)(v)
                  
               
               
                   
               
            
                  550
               
               
                  (Goodwill)
               
               
                  
                     IFRS 3.Appendix B67(d)(v); IAS 36.124
                  
               
               
                   
               
            
                  560
               
               
                  (Other intangible assets)
               
               
                  
                     IAS 38.118 (e)(iv)(v)
                  
               
               
                   
               
            
                  570
               
               
                  (Other)
               
               
                  
                     IAS 36.126 (a)(b)
                  
               
               
                   
               
            
                  580
               
               
                  
                     Negative goodwill recognised in profit or loss
                  
               
               
                  
                     IFRS 3.Appendix B64(n)(i)
                  
               
               
                   
               
            
                  590
               
               
                  
                     Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates
                  
               
               
                  
                     IAS 1.82(c)
                  
               
               
                   
               
            
                  600
               
               
                  
                     Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
                  
               
               
                  
                     IFRS 5.37; Annex V.Part 2.27
                  
               
               
                   
               
            
                  610
               
               
                  
                     PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
                  
               
               
                  
                     IAS 1.102, IG 6; IFRS 5.33 A
                  
               
               
                   
               
            
                  620
               
               
                  
                     (Tax expense or (-) income related to profit or loss from continuing operations)
                  
               
               
                  
                     IAS 1.82(d); IAS 12.77
                  
               
               
                   
               
            
                  630
               
               
                  
                     PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
                  
               
               
                  
                     IAS 1, IG 6
                  
               
               
                   
               
            
                  640
               
               
                  
                     Profit or (-) loss after tax from discontinued operations
                  
               
               
                  
                     IAS 1.82(e); IFRS 5.33(a), 5.33 A
                  
               
               
                   
               
            
                  650
               
               
                  Profit or (-) loss before tax from discontinued operations
               
               
                  
                     IFRS 5.33(b)(i)
                  
               
               
                   
               
            
                  660
               
               
                  (Tax expense or (-) income related to discontinued operations)
               
               
                  
                     IFRS 5.33 (b)(ii),(iv)
                  
               
               
                   
               
            
                  670
               
               
                  
                     PROFIT OR (-) LOSS FOR THE YEAR
                  
               
               
                  
                     IAS 1.82(f)
                  
               
               
                   
               
            
                  680
               
               
                  Attributable to minority interest [non-controlling interests]
               
               
                  
                     IAS 1.83(a)(i)
                  
               
               
                   
               
            
                  690
               
               
                  Attributable to owners of the parent
               
               
                  
                     IAS 1.83(a)(ii)
                  
               
               
                   
               
            5.   Breakdown of loans and advances by product
      
      
                   
               
               
                   
               
               
                  
                     
                        References
                     
                  
               
               
                  
                     Central banks
                  
               
               
                  
                     General government
                  
               
               
                  
                     Credit institutions
                  
               
               
                  
                     Other financial corporations
                  
               
               
                  
                     Non-financial corporations
                  
               
               
                  
                     Households
                  
               
            
                  
                     Annex V.Part 1.35(a)
                  
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
            
                  010
               
               
                  020
               
               
                  030
               
               
                  040
               
               
                  050
               
               
                  060
               
            
                  
                     By product
                  
               
               
                  010
               
               
                  
                     On demand [call] and short notice [current account]
                  
               
               
                  
                     Annex V.Part 2.41(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  020
               
               
                  
                     Credit card debt
                  
               
               
                  
                     Annex V.Part 2.41(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  030
               
               
                  
                     Trade receivables
                  
               
               
                  
                     Annex V.Part 2.41(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  040
               
               
                  
                     Finance leases
                  
               
               
                  
                     Annex V.Part 2.41(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  050
               
               
                  
                     Reverse repurchase loans
                  
               
               
                  
                     Annex V.Part 2.41(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  060
               
               
                  
                     Other term loans
                  
               
               
                  
                     Annex V.Part 2.41(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  070
               
               
                  
                     Advances that are not loans
                  
               
               
                  
                     Annex V.Part 2.41(g)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  080
               
               
                  
                     LOANS AND ADVANCES
                  
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  
                     By collateral
                  
               
               
                  090
               
               
                  of which: mortgage loans [Loans collateralised by immovable property]
               
               
                  
                     Annex V.Part 2.41(h)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  100
               
               
                  of which: other collateralised loans
               
               
                  
                     Annex V.Part 2.41(i)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  
                     By purpose
                  
               
               
                  110
               
               
                  of which: credit for consumption
               
               
                  
                     Annex V.Part 2.41(j)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  120
               
               
                  of which: lending for house purchase
               
               
                  
                     Annex V.Part 2.41(k)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  
                     By subordination
                  
               
               
                  130
               
               
                  of which: project finance loans
               
               
                  
                     Annex V.Part 2.41(l)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            8.   Breakdown of financial liabilities
      
      8.1   Breakdown of financial liabilities by product and by counterparty sector
      
      
                   
               
               
                  
                     
                        References
                     
                  
               
               
                  
                     Carrying amount
                  
               
               
                  
                     Amount of cumulative change in fair values attributable to changes in credit risk
                  
               
               
                  
                     Amount contractually required to pay at maturity
                  
               
            
                  
                     Held for trading
                  
               
               
                  
                     Designated at fair value through profit or loss
                  
               
               
                  
                     Amortised cost
                  
               
               
                  
                     Hedge accounting
                  
               
            
                  
                     IFRS 7.8(e)(ii); IAS 39.9, AG 14-15
                  
               
               
                  
                     IFRS 7.8(e)(i); IAS 39.9
                  
               
               
                  
                     IFRS 7.8(f); IAS 39.47
                  
               
               
                  
                     IFRS 7.22(b); IAS 39.9
                  
               
               
                  
                     IFRS 7.10(a); CRR Articles 30(b), 424(1)(d)(i)
                  
               
               
                  
                     IFRS 7.10(b)
                  
               
            
                  010
               
               
                  020
               
               
                  030
               
               
                  037
               
               
                  040
               
               
                  050
               
            
                  010
               
               
                  
                     Derivatives
                  
               
               
                  
                     IAS 39.9, AG 15(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  020
               
               
                  
                     Short positions
                  
               
               
                  
                     IAS 39 AG 15(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  030
               
               
                  Equity instruments
               
               
                  
                     IAS 32.11
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  040
               
               
                  Debt securities
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  050
               
               
                  
                     Deposits
                  
               
               
                  
                     Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  060
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  070
               
               
                  
                     Current accounts/overnight deposits
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  080
               
               
                  
                     Deposits with agreed maturity
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  090
               
               
                  
                     Deposits redeemable at notice
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  100
               
               
                  
                     Repurchase agreements
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  110
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  120
               
               
                  
                     Current accounts/overnight deposits
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  130
               
               
                  
                     Deposits with agreed maturity
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  140
               
               
                  
                     Deposits redeemable at notice
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  150
               
               
                  
                     Repurchase agreements
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  160
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  170
               
               
                  
                     Current accounts/overnight deposits
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  180
               
               
                  
                     Deposits with agreed maturity
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  190
               
               
                  
                     Deposits redeemable at notice
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  200
               
               
                  
                     Repurchase agreements
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  210
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  220
               
               
                  
                     Current accounts/overnight deposits
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  230
               
               
                  
                     Deposits with agreed maturity
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  240
               
               
                  
                     Deposits redeemable at notice
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  250
               
               
                  
                     Repurchase agreements
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  260
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  270
               
               
                  
                     Current accounts/overnight deposits
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  280
               
               
                  
                     Deposits with agreed maturity
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  290
               
               
                  
                     Deposits redeemable at notice
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  300
               
               
                  
                     Repurchase agreements
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  310
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  320
               
               
                  
                     Current accounts/overnight deposits
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  330
               
               
                  
                     Deposits with agreed maturity
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  340
               
               
                  
                     Deposits redeemable at notice
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  350
               
               
                  
                     Repurchase agreements
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  360
               
               
                  
                     Debt securities issued
                  
               
               
                  
                     Annex V.Part 1.31; Annex V.Part 2.52
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  370
               
               
                  Certificates of deposits
               
               
                  
                     Annex V.Part 2.52(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  380
               
               
                  Asset-backed securities
               
               
                  
                     Article 4(1)(61) of the CRR
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  390
               
               
                  Covered bonds
               
               
                  
                     Article 129(1) of the CRR
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  400
               
               
                  Hybrid contracts
               
               
                  
                     IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  410
               
               
                  Other debt securities issued
               
               
                  
                     Annex V.Part 2.52(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  420
               
               
                  
                     Convertible compound financial instruments
                  
               
               
                  
                     IAS 32.AG 31
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  430
               
               
                  
                     Non-convertible
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  440
               
               
                  
                     Other financial liabilities
                  
               
               
                  
                     Annex V.Part 1.32-34
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  450
               
               
                  
                     FINANCIAL LIABILITIES
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            8.2.   Subordinated financial liabilities
      
      
                   
               
               
                  
                     Carrying amount
                  
               
            
                   
               
               
                  
                     
                        References
                     
                  
               
               
                  
                     Designated at fair value through profit or loss
                  
               
               
                  
                     At amortised cost
                  
               
            
                  
                     IFRS 7.8(e)(i); IAS 39.9
                  
               
               
                  
                     IFRS 7.8(f); IAS 39.47
                  
               
            
                  010
               
               
                  020
               
            
                  010
               
               
                  
                     Deposits
                  
               
               
                  
                     Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30
                  
               
               
                   
               
               
                   
               
            
                  020
               
               
                  
                     Debt securities issued
                  
               
               
                  
                     Annex V.Part 1.31
                  
               
               
                   
               
               
                   
               
            
                  030
               
               
                  
                     SUBORDINATED FINANCIAL LIABILITIES
                  
               
               
                  
                     Annex V.Part 2.53-54
                  
               
               
                   
               
               
                   
               
            10.   Derivatives — Trading
      
      
                  
                     By type of risk/By product or by type of market
                  
               
               
                  
                     TEMPLATE NUMBER
                  
               
               
                  
                     Carrying amount
                  
               
               
                  
                     Notional amount
                  
               
            
                  
                     
                        References
                     
                  
               
               
                  
                     Financial assets held for trading
                  
               
               
                  
                     Financial liabilities held for trading
                  
               
               
                  
                     Total Trading
                  
               
               
                  
                     of which: sold
                  
               
            
                  
                     Annex V.Part 2.69
                  
               
               
                  
                     Annex V.Part 2.69
                  
               
               
                  
                     Annex V.Part 2.70-71
                  
               
               
                  
                     Annex V.Part 2.72
                  
               
            
                  010
               
               
                  020
               
               
                  030
               
               
                  040
               
            
                  010
               
               
                  
                     Interest rate
                  
               
               
                  
                     Annex V.Part 2.67(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  020
               
               
                  of which: economic hedges
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  030
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  040
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  050
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  060
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  070
               
               
                  
                     Equity
                  
               
               
                  
                     Annex V.Part 2.67(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  080
               
               
                  of which: economic hedges
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  090
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  100
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  110
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  120
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  130
               
               
                  
                     Foreign exchange and gold
                  
               
               
                  
                     Annex V.Part 2.67(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  140
               
               
                  of which: economic hedges
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  150
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  160
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  170
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  180
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  190
               
               
                  
                     Credit
                  
               
               
                  
                     Annex V.Part 2.67(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  200
               
               
                  of which: economic hedges
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  210
               
               
                  Credit default swap
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  220
               
               
                  Credit spread option
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  230
               
               
                  Total return swap
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  240
               
               
                  Other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  250
               
               
                  
                     Commodity
                  
               
               
                  
                     Annex V.Part 2.67(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  260
               
               
                  of which: economic hedges
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  270
               
               
                  
                     Other
                  
               
               
                  
                     Annex V.Part 2.67(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  280
               
               
                  of which: economic hedges
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  290
               
               
                  
                     DERIVATIVES
                  
               
               
                  
                     IAS 39.9
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  300
               
               
                  of which: OTC — credit institutions
               
               
                  
                     Annex V.Part 1.35(c), 2.75(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  310
               
               
                  of which: OTC — other financial corporations
               
               
                  
                     Annex V.Part 1.35(d), 2.75(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  320
               
               
                  of which: OTC — rest
               
               
                  
                     Annex V.Part 2.75(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            11.   Derivatives — Hedge accounting
      
      11.1   Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge
      
      
                  
                     By product or by type of market
                  
               
               
                  
                     
                        References
                     
                  
               
               
                  
                     Carrying amount
                  
               
               
                  
                     Notional amount
                  
               
            
                  
                     Assets
                  
               
               
                  
                     Liabilities
                  
               
               
                  
                     Total Hedging
                  
               
               
                  
                     of which: sold
                  
               
            
                  
                     Annex V.Part 2.69
                  
               
               
                  
                     Annex V.Part 2.69
                  
               
               
                  
                     Annex V.Part 2.70, 71
                  
               
               
                  
                     Annex V.Part 2.72
                  
               
            
                  010
               
               
                  020
               
               
                  030
               
               
                  040
               
            
                  010
               
               
                  
                     Interest rate
                  
               
               
                  
                     Annex V.Part 2.67(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  020
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  030
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  040
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  050
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  060
               
               
                  
                     Equity
                  
               
               
                  
                     Annex V.Part 2.67(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  070
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  080
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  090
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  100
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  110
               
               
                  
                     Foreign exchange and gold
                  
               
               
                  
                     Annex V.Part 2.67(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  120
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  130
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  140
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  150
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  160
               
               
                  
                     Credit
                  
               
               
                  
                     Annex V.Part 2.67(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  170
               
               
                  Credit default swap
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  180
               
               
                  Credit spread option
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  190
               
               
                  Total return swap
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  200
               
               
                  Other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  210
               
               
                  
                     Commodity
                  
               
               
                  
                     Annex V.Part 2.67(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  220
               
               
                  
                     Other
                  
               
               
                  
                     Annex V.Part 2.67(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  230
               
               
                  
                     FAIR VALUE HEDGES
                  
               
               
                  
                     IFRS 7.22(b); IAS 39.86(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  240
               
               
                  
                     Interest rate
                  
               
               
                  
                     Annex V.Part 2.67(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  250
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  260
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  270
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  280
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  290
               
               
                  
                     Equity
                  
               
               
                  
                     Annex V.Part 2.67(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  300
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  310
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  320
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  330
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  340
               
               
                  
                     Foreign exchange and gold
                  
               
               
                  
                     Annex V.Part 2.67(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  350
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  360
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  370
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  380
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  390
               
               
                  
                     Credit
                  
               
               
                  
                     Annex V.Part 2.67(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  400
               
               
                  Credit default swap
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  410
               
               
                  Credit spread option
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  420
               
               
                  Total return swap
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  430
               
               
                  Other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  440
               
               
                  
                     Commodity
                  
               
               
                  
                     Annex V.Part 2.67(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  450
               
               
                  
                     Other
                  
               
               
                  
                     Annex V.Part 2.67(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  460
               
               
                  
                     CASH FLOW HEDGES
                  
               
               
                  
                     IFRS 7.22(b); IAS 39.86(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  470
               
               
                  
                     HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION
                  
               
               
                  
                     IFRS 7.22(b); IAS 39.86(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  480
               
               
                  
                     PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK
                  
               
               
                  
                     IAS 39.89A, IE 1-31
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  490
               
               
                  
                     PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK
                  
               
               
                  
                     IAS 39 IG F6 1-3
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  500
               
               
                  
                     DERIVATIVES-HEDGE ACCOUNTING
                  
               
               
                  
                     IFRS 7.22(b); IAS 39.9
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  510
               
               
                  of which: OTC — credit institutions
               
               
                  
                     Annex V.Part 1.35(c), 2.75(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  520
               
               
                  of which: OTC — other financial corporations
               
               
                  
                     Annex V.Part 1.35(d), 2.75(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  530
               
               
                  of which: OTC — rest
               
               
                  
                     Annex V.Part 2.75(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            18.   Information on performing and non-performing exposures
      
      
                   
               
               
                  
                     References
                  
               
               
                  
                     Gross carrying amount
                  
               
               
                  
                     Accumulated impairment, accumulated changes in fair value due to credit risk and provisions
                  
               
               
                  
                     Collateral received and financial guarantees received
                  
               
            
                   
               
               
                  
                     Performing
                  
               
               
                  
                     Non-performing
                  
               
               
                   
               
               
                  
                     on performing exposures
                  
               
               
                  
                     on non-performing exposures
                  
               
            
                   
               
               
                  Not past due or Past due <= 30 days
               
               
                  Past due > 30 days <= 60 days
               
               
                  Past due > 60 days <= 90 days
               
               
                   
               
               
                  Unlikely to pay that are not past-due or past-due < = 90 days
               
               
                  Past due > 90 days <= 180 days
               
               
                  Past due > 180 days <= 1 year
               
               
                  Past due > 1 year
               
               
                  Of which: defaulted
               
               
                  Of which: impaired
               
               
                   
               
               
                  Unlikely to pay that are not past-due or past-due < = 90 days
               
               
                  Past due > 90 days <= 180 days
               
               
                  Past due > 180 days <= 1 year
               
               
                  Past due > 1 year
               
               
                  Collateral received on non-performing exposues
               
               
                  Financial guarantees received on non-performing exposures
               
            
                  010
               
               
                  020
               
               
                  030
               
               
                  040
               
               
                  050
               
               
                  060
               
               
                  070
               
               
                  080
               
               
                  090
               
               
                  100
               
               
                  110
               
               
                  120
               
               
                  130
               
               
                  140
               
               
                  150
               
               
                  160
               
               
                  170
               
               
                  180
               
               
                  190
               
               
                  200
               
               
                  210
               
            
                  
                     Annex V. Part 2. 45, 109, 145-162
                  
               
               
                  
                     Annex V. Part 2. 145-162
                  
               
               
                  
                     Annex V. Part 2. 158
                  
               
               
                  
                     Annex V. Part 2. 158
                  
               
               
                  
                     Annex V. Part 2. 158
                  
               
               
                  
                     Annex V. Part 2. 145-162
                  
               
               
                  
                     Annex V. Part 2. 159
                  
               
               
                  
                     Annex V. Part 2. 159
                  
               
               
                  
                     Annex V. Part 2. 159
                  
               
               
                  
                     Annex V. Part 2. 159
                  
               
               
                  
                     CRR Article 178; Annex V. Part 2.61
                  
               
               
                  
                     IAS 39. 58-70
                  
               
               
                  
                     Annex V. Part 2. 46
                  
               
               
                  
                     Annex V. Part 2. 161
                  
               
               
                  
                     Annex V. Part 2. 161
                  
               
               
                  
                     Annex V. Part 2. 159,161
                  
               
               
                  
                     Annex V. Part 2. 159,161
                  
               
               
                  
                     Annex V. Part 2. 159,161
                  
               
               
                  
                     Annex V. Part 2. 159,161
                  
               
               
                  
                     Annex V. Part 2. 162
                  
               
               
                  
                     Annex V. Part 2. 162
                  
               
            
                  010
               
               
                  
                     Debt securities
                  
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  020
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  030
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  040
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  050
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  060
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  070
               
               
                  
                     Loans and advances
                  
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  080
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  090
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  100
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  110
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  120
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  130
               
               
                  Of which: Small and Medium-sized Enterprises
               
               
                  
                     Article 1 2(a) of Commission Recommendation 2003/361/EC (hereinafter the ‘SME’)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  140
               
               
                  Of which: Commercial real estate
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  150
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  160
               
               
                  Of which: Residential mortgage loans
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  170
               
               
                  Of which: Credit for consumption
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  180
               
               
                  
                     DEBT INSTRUMENTS AT AMORTISED COST
                  
               
               
                  
                     Annex V. Part 1. 13 (d)(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  190
               
               
                  
                     Debt securities
                  
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  200
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  210
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  220
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  230
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  240
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  250
               
               
                  
                     Loans and advances
                  
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  260
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  270
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  280
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  290
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  300
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  310
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  320
               
               
                  
                     DEBT INSTRUMENTS AT FAIR VALUE other than Held for Trading (HFT)
                  
               
               
                  
                     Annex V. Part I. 13 (b)(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  330
               
               
                  
                     DEBT INSTRUMENTS other than HFT
                  
               
               
                  
                     Annex V. Part I. 13 (b)(c)(d)(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  340
               
               
                  
                     Loan commitments given
                  
               
               
                  
                     IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  350
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  360
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  370
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  380
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  390
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  400
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  410
               
               
                  
                     Financial guarantees given
                  
               
               
                  
                     IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  420
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  430
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  440
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  450
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  460
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  470
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  480
               
               
                  
                     Other Commitments given
                  
               
               
                  
                     CRR Annex I; Annex V.Part 2.56, 59
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  490
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  500
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  510
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  520
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  530
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  540
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  550
               
               
                  
                     OFF-BALANCE SHEET EXPOSURES
                  
               
               
                  
                     Annex V.Part 2.55
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            19.   Information on forborne exposures
      
      
                   
               
               
                  
                     References
                  
               
               
                  
                     Gross carrying amount of exposures with forbearance measures
                  
               
               
                  
                     Accumulated impairment, accumulated changes in fair value due to credit risk and provisions
                  
               
               
                  
                     Collateral received and financial guarantees received
                  
               
            
                   
               
               
                  
                     Performing exposures with forbearance measures
                  
               
               
                  
                     Non-performing exposures with forbearance measures
                  
               
               
                   
               
               
                  
                     on perfoming exposures with forbearance measures
                  
               
               
                  
                     on non-performing exposures with forbearance measures
                  
               
            
                   
               
               
                  Instruments with modifications in their terms and conditions
               
               
                  Refinancing
               
               
                  of which: Performing forborne exposures under probation
               
               
                   
               
               
                  Instruments with modifications in their terms and conditions
               
               
                  Refinancing
               
               
                  of which: Defaulted
               
               
                  of which: Impaired
               
               
                  of which: Forbearance of non-performing exposures
               
               
                   
               
               
                  Instruments with modifications in their terms and conditions
               
               
                  Refinancing
               
               
                  Collateral received on exposures with forbearance measures
               
               
                  Financial guarantees received on exposures with forbearance measures
               
            
                  010
               
               
                  020
               
               
                  030
               
               
                  040
               
               
                  050
               
               
                  060
               
               
                  070
               
               
                  080
               
               
                  090
               
               
                  100
               
               
                  110
               
               
                  120
               
               
                  130
               
               
                  140
               
               
                  150
               
               
                  160
               
               
                  170
               
               
                  180
               
            
                  
                     Annex V. Part 2. 45, 109, 163-182
                  
               
               
                  
                     Annex V. Part 2. 145-162
                  
               
               
                  
                     Annex V. Part 2. 164 (a), 177, 178, 182
                  
               
               
                  
                     Annex V. Part 2. 164 (b), 177, 178, 181, 182
                  
               
               
                  
                     Annex V. Part 2. 176(b),177, 180
                  
               
               
                  
                     Annex V. Part 2. 145-162
                  
               
               
                  
                     Annex V. Part 2. 164 (a), 179-180,182
                  
               
               
                  
                     Annex V. Part 2. 164 (b), 179-182
                  
               
               
                  
                     CRR Article 178; Annex V. Part 2.61
                  
               
               
                  
                     IAS 39. 58-70
                  
               
               
                  
                     Annex V. Part 2. 172(a), 157
                  
               
               
                  
                     Annex V. Part 2. 46, 183
                  
               
               
                  
                     Annex V. Part 2. 145-183
                  
               
               
                  
                     Annex V. Part 2. 145-183
                  
               
               
                  
                     Annex V. Part 2. 164 (a), 179-180,182,183
                  
               
               
                  
                     Annex V. Part 2. 164 (b), 179-183
                  
               
               
                  
                     Annex V. Part 2. 162
                  
               
               
                  
                     Annex V. Part 2. 162
                  
               
            
                  010
               
               
                  
                     Debt securities
                  
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  020
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  030
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  040
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  050
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  060
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  070
               
               
                  
                     Loans and advances
                  
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  080
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  090
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  100
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  110
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  120
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  130
               
               
                  Of which: Small and Medium-sized Enterprises
               
               
                  
                     Article 1 2(a) of Commission Recommendation 2003/361/EC
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  140
               
               
                  Of which: Commercial real estate
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  150
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  160
               
               
                  Of which: Residential mortgage loans
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  170
               
               
                  Of which: Credit for consumption
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  180
               
               
                  
                     DEBT INSTRUMENTS AT AMORTISED COST
                  
               
               
                  
                     Annex V. Part 1.13 (d)(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  190
               
               
                  
                     Debt securities
                  
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  200
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  210
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  220
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  230
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  240
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  250
               
               
                  
                     Loans and advances
                  
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  260
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  270
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  280
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  290
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  300
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  310
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  320
               
               
                  
                     DEBT INSTRUMENTS AT FAIR VALUE other than HFT
                  
               
               
                  
                     Annex V. Part I. 13 (b)(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  330
               
               
                  
                     DEBT INSTRUMENTS other than HFT
                  
               
               
                  
                     Annex V. Part I. 13 (b)(c)(d)(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  340
               
               
                  
                     Loan commitments given
                  
               
               
                  
                     IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
   
      ANNEX V
      
         REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
      
      
                  
                     FINREP TEMPLATES FOR GAAP
                  
               
            
                  
                     Template number
                  
               
               
                  
                     Name of the template or of the group of templates
                  
               
            
                  
                     PART 1 [QUARTERLY FREQUENCY]
                  
               
            
                  
                     Balance Sheet Statement [Statement of Financial Position]
                  
               
            
                  1.1
               
               
                  Balance Sheet Statement: assets
               
            
                  1.2
               
               
                  Balance Sheet Statement: liabilities
               
            
                  1.3
               
               
                  Balance Sheet Statement: equity
               
            
                  2
               
               
                  
                     Statement of profit or loss
                  
               
            
                  5
               
               
                  
                     Breakdown of loans and advances by product
                  
               
            
                  
                     Breakdown of financial liabilities
                  
               
            
                  8.1
               
               
                  Breakdown of financial liabilities by product and by counterparty sector
               
            
                  8.2
               
               
                  Subordinated financial liabilities
               
            
                  10
               
               
                  
                     Derivatives — Trading
                  
               
            
                  
                     Derivatives — Hedge accounting
                  
               
            
                  11.2
               
               
                  Derivatives — Hedge accounting under National GAAP: Breakdown by type of risk
               
            
                  18
               
               
                  
                     Performing and non-performing exposures
                  
               
            
                  19
               
               
                  
                     Forborne exposures
                  
               
            
         
      
                  COLOUR CODE IN TEMPLATES:
               
            
                   
               
               
                  Data point to be submitted
               
            1.   Balance Sheet Statement [Statement of Financial Position]
      
      1.1   Assets
      
      
                   
               
               
                  
                     
                        References National GAAP based on Directive 86/635/EEC (hereinafter the ‘BAD’)
                     
                  
               
               
                  
                     Carrying amount
                  
               
            
                  010
               
            
                  010
               
               
                  
                     Cash, cash balances at central banks and other demand deposits
                  
               
               
                  
                     BAD Article 4. Assets (1)
                  
               
               
                   
               
            
                  020
               
               
                  Cash on hand
               
               
                  
                     Part 2.1 of Annex V to Implementing Regulation (EU) 680/2014 (hereinafter ‘Annex V’)
                  
               
               
                   
               
            
                  030
               
               
                  Cash balances at central banks
               
               
                  
                     BAD Article 13(2); Annex V.Part 2.2
                  
               
               
                   
               
            
                  091
               
               
                  
                     Trading financial assets
                  
               
               
                  
                     Annex V.Part 1.15
                  
               
               
                   
               
            
                  092
               
               
                  Derivatives
               
               
                  
                     Annex II of Regulation (EU) No 575/2013 (hereinafter the ‘CRR’); Annex V.Part 1.15
                  
               
               
                   
               
            
                  093
               
               
                  Equity instruments
               
               
                  
                     Part 2.4-5 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
            
                  094
               
               
                  Debt securities
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
            
                  095
               
               
                  Loans and advances
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
            
                  171
               
               
                  
                     Non-trading non-derivative financial assets measured at fair value through profit or loss
                  
               
               
                  
                     Article 42a(1), (4) of Directive 78/660/EEC (hereinafter the ‘4th Directive’)
                  
               
               
                   
               
            
                  172
               
               
                  Equity instruments
               
               
                  
                     Part 2.4-5 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
            
                  173
               
               
                  Debt securities
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
            
                  174
               
               
                  Loans and advances
               
               
                  
                     4th Directive Article 42a(1), (4)(b); Annex V.Part 1.24, 27
                  
               
               
                   
               
            
                  175
               
               
                  
                     Non-trading non-derivative financial assets measured at fair value to equity
                  
               
               
                  
                     4th Directive Article 42a(1); Article 42c (2)
                  
               
               
                   
               
            
                  176
               
               
                  Equity instruments
               
               
                  
                     Part 2.4-5 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
            
                  177
               
               
                  Debt securities
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
            
                  178
               
               
                  Loans and advances
               
               
                  
                     4th Directive Article 42a(1), (4)(b); Annex V.Part 1.24, 27
                  
               
               
                   
               
            
                  231
               
               
                  
                     Non-trading debt instruments measured at a cost-based method
                  
               
               
                  
                     BAD Articles 37.1, 42a(4)(b); Annex V.Part1.16
                  
               
               
                   
               
            
                  232
               
               
                  Debt securities
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
            
                  233
               
               
                  Loans and advances
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
            
                  234
               
               
                  
                     Other non-trading non-derivative financial assets
                  
               
               
                  
                     BAD Articles 35-37; Annex V.Part 1.17
                  
               
               
                   
               
            
                  235
               
               
                  Equity instruments
               
               
                  
                     Part 2.4-5 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
            
                  236
               
               
                  Debt securities
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
            
                  237
               
               
                  Loans and advances
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
            
                  240
               
               
                  
                     Derivatives — Hedge accounting
                  
               
               
                  
                     4th Directive Article 42a(1), (5a); Article 42c(1)(a); IAS 39.9; Annex V.Part 1.19
                  
               
               
                   
               
            
                  260
               
               
                  
                     Investments in subsidaries, joint ventures and associates
                  
               
               
                  
                     BAD Article 4.Assets(7)-(8); 4th Directive Article 17; Annex V.Part 2.4
                  
               
               
                   
               
            
                  270
               
               
                  
                     Tangible assets
                  
               
               
                  
                     BAD Article 4.Assets(10)
                  
               
               
                   
               
            
                  280
               
               
                  Property, Plant and Equipment
               
               
                   
               
               
                   
               
            
                  290
               
               
                  Investment property
               
               
                   
               
               
                   
               
            
                  300
               
               
                  
                     Intangible assets
                  
               
               
                  
                     BAD Article 4.Assets(9); Article 4(1)(115) of the CRR
                  
               
               
                   
               
            
                  310
               
               
                  Goodwill
               
               
                  
                     BAD Article 4.Assets(9); Article 4(1)(113) of the CRR
                  
               
               
                   
               
            
                  320
               
               
                  Other intangible assets
               
               
                  
                     BAD Article 4.Assets(9)
                  
               
               
                   
               
            
                  330
               
               
                  
                     Tax assets
                  
               
               
                   
               
               
                   
               
            
                  340
               
               
                  Current tax assets
               
               
                   
               
               
                   
               
            
                  350
               
               
                  Deferred tax assets
               
               
                  
                     4th Directive Article 43(1)(11); Article 4(1)(106) of the CRR
                  
               
               
                   
               
            
                  360
               
               
                  
                     Other assets
                  
               
               
                  
                     Annex V.Part 2.5
                  
               
               
                   
               
            
                  380
               
               
                  
                     TOTAL ASSETS
                  
               
               
                  
                     BAD Article 4 Assets
                  
               
               
                   
               
            1.2   Liabilities
      
      
                   
               
               
                  
                     
                        References National GAAP based on BAD
                     
                  
               
               
                  
                     Carrying amount
                  
               
            
                  010
               
            
                  061
               
               
                  
                     Trading financial liabilities
                  
               
               
                  
                     4th Directive Article 42a(3)
                  
               
               
                   
               
            
                  062
               
               
                  Derivatives
               
               
                  
                     CRR Annex II; Annex V.Part 1.15
                  
               
               
                   
               
            
                  063
               
               
                  Short positions
               
               
                   
               
               
                   
               
            
                  064
               
               
                  Deposits
               
               
                  
                     Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30
                  
               
               
                   
               
            
                  065
               
               
                  Debt securities issued
               
               
                  
                     Annex V.Part 1.31
                  
               
               
                   
               
            
                  066
               
               
                  Other financial liabilities
               
               
                  
                     Annex V.Part 1.32-34
                  
               
               
                   
               
            
                  141
               
               
                  
                     Non-trading non-derivative financial liabilities measured at a cost-based method
                  
               
               
                  
                     4th Directive Article 42a(3)
                  
               
               
                   
               
            
                  142
               
               
                  Deposits
               
               
                  
                     Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30
                  
               
               
                   
               
            
                  143
               
               
                  Debt securities issued
               
               
                  
                     Annex V.Part 1.31
                  
               
               
                   
               
            
                  144
               
               
                  Other financial liabilities
               
               
                  
                     Annex V.Part 1.32-34
                  
               
               
                   
               
            
                  150
               
               
                  
                     Derivatives — Hedge accounting
                  
               
               
                  
                     4th Directive Article 42a(1), (5a), Article 42c(1)(a); Annex V.Part 1.23
                  
               
               
                   
               
            
                  170
               
               
                  
                     Provisions
                  
               
               
                  
                     BAD Article 4.Liabilities(6)
                  
               
               
                   
               
            
                  171
               
               
                  Funds for general banking risks [if presented within liabilities]
               
               
                  
                     BAD Article 38.1; Article 4(1)(112) of the CRR; Annex V.Part 2.12
                  
               
               
                   
               
            
                  180
               
               
                  Pensions and other post employment defined benefit obligations
               
               
                  
                     Annex V.Part 2.7
                  
               
               
                   
               
            
                  190
               
               
                  Other long term employee benefits
               
               
                  
                     Annex V.Part 2.8
                  
               
               
                   
               
            
                  200
               
               
                  Restructuring
               
               
                   
               
               
                   
               
            
                  210
               
               
                  Pending legal issues and tax litigation
               
               
                   
               
               
                   
               
            
                  220
               
               
                  Commitments and guarantees given
               
               
                  
                     BAD Articles 24-25, 33(1)
                  
               
               
                   
               
            
                  230
               
               
                  Other provisions
               
               
                   
               
               
                   
               
            
                  240
               
               
                  
                     Tax liabilities
                  
               
               
                   
               
               
                   
               
            
                  250
               
               
                  Current tax liabilities
               
               
                   
               
               
                   
               
            
                  260
               
               
                  Deferred tax liabilities
               
               
                  
                     4th Directive Article 43(1)(11); CRR Article 4(108)
                  
               
               
                   
               
            
                  280
               
               
                  
                     Other liabilities
                  
               
               
                  
                     Annex V.Part 2.10
                  
               
               
                   
               
            
                  300
               
               
                  
                     TOTAL LIABILITIES
                  
               
               
                   
               
               
                   
               
            1.3   Equity
      
      
                   
               
               
                  
                     
                        References National GAAP based on BAD
                     
                  
               
               
                  
                     Carrying amount
                  
               
            
                  010
               
            
                  010
               
               
                  
                     Capital
                  
               
               
                  
                     BAD Article 4.Liabilities(9), BAD Article 22
                  
               
               
                   
               
            
                  020
               
               
                  Paid-up capital
               
               
                  
                     BAD Article 4.Liabilities(9)
                  
               
               
                   
               
            
                  030
               
               
                  Unpaid capital which has been called up
               
               
                  
                     BAD Article 4.Liabilities(9)
                  
               
               
                   
               
            
                  040
               
               
                  
                     Share premium
                  
               
               
                  
                     BAD Article 4.Liabilities(10); Article 4(1)(124) of the CRR
                  
               
               
                   
               
            
                  050
               
               
                  
                     Equity instruments issued other than capital
                  
               
               
                  
                     Annex V.Part 2.15-16
                  
               
               
                   
               
            
                  060
               
               
                  Equity component of compound financial instruments
               
               
                  
                     4th Directive Article 42a(5a); Annex V.Part 2.15
                  
               
               
                   
               
            
                  070
               
               
                  Other equity instruments issued
               
               
                  
                     Annex V.Part 2.16
                  
               
               
                   
               
            
                  080
               
               
                  
                     Other equity
                  
               
               
                  
                     Annex V.Part 2.17
                  
               
               
                   
               
            
                  190
               
               
                  
                     Retained earnings
                  
               
               
                  
                     BAD Article 4.Liabilities(13); Article 4(1)(123) of the CRR
                  
               
               
                   
               
            
                  200
               
               
                  
                     Revaluation reserves
                  
               
               
                  
                     BAD Article 4.Liabilities(12)
                  
               
               
                   
               
            
                  201
               
               
                  Tangible assets
               
               
                  
                     4th Directive Article 33(1)(c)
                  
               
               
                   
               
            
                  202
               
               
                  Equity instruments
               
               
                  
                     4th Directive Article 33(1)(c)
                  
               
               
                   
               
            
                  203
               
               
                  Debt securities
               
               
                  
                     4th Directive Article 33(1)(c)
                  
               
               
                   
               
            
                  204
               
               
                  Other
               
               
                  
                     4th Directive Article 33(1)(c)
                  
               
               
                   
               
            
                  205
               
               
                  
                     Fair value reserves
                  
               
               
                  
                     4th Directive Article 42a(1)
                  
               
               
                   
               
            
                  206
               
               
                  Hedge of net investments in foreign operations
               
               
                  
                     4th Directive Articles 42a(1), 42c(1)(b)
                  
               
               
                   
               
            
                  207
               
               
                  Hedging derivatives — cash flow hedges
               
               
                  
                     4th Directive Articles 42a(1), 42c(1)(a); CRR Article 30(a)
                  
               
               
                   
               
            
                  208
               
               
                  Hedging derivatives — other hedges
               
               
                  
                     4th Directive Articles 42a(1), 42c(1)(a)
                  
               
               
                   
               
            
                  209
               
               
                  Non-trading non-derivative financial assets measured at fair value to equity
               
               
                  
                     4th Directive Articles 42a(1), 42c(2)
                  
               
               
                   
               
            
                  210
               
               
                  
                     Other reserves
                  
               
               
                  
                     BAD Article 4 Liabilities(11)-(13)
                  
               
               
                   
               
            
                  215
               
               
                  Funds for general banking risks [if presented within equity]
               
               
                  
                     BAD Article 38.1; Article 4(1)(112) of the CRR; Annex V.Part 1.38
                  
               
               
                   
               
            
                  220
               
               
                  Reserves or accumulated losses of investments in subsidaries, joint ventures and associates
               
               
                  
                     4th Directive Article 59.4; Annex V.Part 2.19
                  
               
               
                   
               
            
                  230
               
               
                  Other
               
               
                  
                     Annex V.Part 2.19
                  
               
               
                   
               
            
                  235
               
               
                  
                     First consolidation differences
                  
               
               
                  
                     Article 19(1)(c ) of Directive 83/349/EEC (hereinafter the ‘7th Directive’)
                  
               
               
                   
               
            
                  240
               
               
                  
                     (-) Treasury shares
                  
               
               
                  
                     4th Directive Article 9 C (III)(7), D(III)(2); Annex V.Part 2.20
                  
               
               
                   
               
            
                  250
               
               
                  
                     Profit or loss attributable to owners of the parent
                  
               
               
                  
                     BAD Article 4.Liabilities(14)
                  
               
               
                   
               
            
                  260
               
               
                  
                     (-) Interim dividends
                  
               
               
                  
                     CRR Article 26(2b)
                  
               
               
                   
               
            
                  270
               
               
                  
                     Minority interests [Non-controlling interests]
                  
               
               
                  
                     Article 21 of the 7th Directive
                  
               
               
                   
               
            
                  280
               
               
                  Accumulated Other Comprehensive Income
               
               
                  
                     Article 4(1)(100) of the CRR
                  
               
               
                   
               
            
                  290
               
               
                  Other items
               
               
                   
               
               
                   
               
            
                  300
               
               
                  
                     TOTAL EQUITY
                  
               
               
                   
               
               
                   
               
            
                  310
               
               
                  
                     TOTAL EQUITY AND TOTAL LIABILITIES
                  
               
               
                  
                     BAD Article 4.Liabilities
                  
               
               
                   
               
            2.   Statement of profit or loss
      
      
                   
               
               
                  
                     
                        References National GAAP based on BAD
                     
                  
               
               
                  
                     Current period
                  
               
            
                  010
               
            
                  010
               
               
                  
                     Interest income
                  
               
               
                  
                     BAD Article 27.Vertical layout(1); Annex V.Part 2.21
                  
               
               
                   
               
            
                  090
               
               
                  
                     (Interest expenses)
                  
               
               
                  
                     BAD Article 27.Vertical layout(2); Annex V.Part 2.21
                  
               
               
                   
               
            
                  160
               
               
                  
                     Dividend income
                  
               
               
                  
                     BAD Article 27.Vertical layout(3); Annex V.Part 2.28
                  
               
               
                   
               
            
                  200
               
               
                  
                     Fee and commission income
                  
               
               
                  
                     BAD Article 27.Vertical layout(4)
                  
               
               
                   
               
            
                  210
               
               
                  
                     (Fee and commission expenses)
                  
               
               
                  
                     BAD Article 27.Vertical layout(5)
                  
               
               
                   
               
            
                  220
               
               
                  
                     Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net
                  
               
               
                  
                     BAD Article 27.Vertical layout(6)
                  
               
               
                   
               
            
                  285
               
               
                  
                     Gains or (-) losses on trading financial assets and liabilities, net
                  
               
               
                  
                     BAD Article 27.Vertical layout(6)
                  
               
               
                   
               
            
                  295
               
               
                  
                     Gains or (-) losses on non-trading financial assets and liabilities, net
                  
               
               
                  
                     BAD Article 27.Vertical layout(6)
                  
               
               
                   
               
            
                  300
               
               
                  
                     Gains or (-) losses from hedge accounting, net
                  
               
               
                  
                     4th Directive Article 42a(1) and (5a), Article 42c(1)(a)
                  
               
               
                   
               
            
                  310
               
               
                  
                     Exchange differences [gain or (-) loss], net
                  
               
               
                  
                     BAD Article 39
                  
               
               
                   
               
            
                  320
               
               
                  
                     Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net
                  
               
               
                  
                     BAD Article 27.Vertical layout(13)-(14)
                  
               
               
                   
               
            
                  330
               
               
                  
                     Gains or (-) losses on derecognition of non financial assets, net
                  
               
               
                   
               
               
                   
               
            
                  340
               
               
                  
                     Other operating income
                  
               
               
                  
                     BAD Article 27.Vertical layout(7); Annex V.Part 2.141-143
                  
               
               
                   
               
            
                  350
               
               
                  
                     (Other operating expenses)
                  
               
               
                  
                     BAD Article 27.Vertical layout(10); Annex V.Part 2.141-143
                  
               
               
                   
               
            
                  355
               
               
                  
                     TOTAL OPERATING INCOME, NET
                  
               
               
                   
               
               
                   
               
            
                  360
               
               
                  
                     (Administrative expenses)
                  
               
               
                  
                     BAD Article 27.Vertical layout(8)
                  
               
               
                   
               
            
                  370
               
               
                  (Staff expenses)
               
               
                  
                     BAD Article 27.Vertical layout(8)(a)
                  
               
               
                   
               
            
                  380
               
               
                  (Other administrative expenses)
               
               
                  
                     BAD Article 27.Vertical layout(8)(b)
                  
               
               
                   
               
            
                  390
               
               
                  
                     (Depreciation)
                  
               
               
                   
               
               
                   
               
            
                  400
               
               
                  (Property, Plant and Equipment)
               
               
                  
                     BAD Article 27.Vertical layout(9)
                  
               
               
                   
               
            
                  410
               
               
                  (Investment Properties)
               
               
                  
                     BAD Article 27.Vertical layout(9)
                  
               
               
                   
               
            
                  415
               
               
                  (Goodwill)
               
               
                  
                     BAD Article 27.Vertical layout(9)
                  
               
               
                   
               
            
                  420
               
               
                  (Other intangible assets)
               
               
                  
                     BAD Article 27.Vertical layout(9)
                  
               
               
                   
               
            
                  430
               
               
                  
                     (Provisions or (-) reversal of provisions)
                  
               
               
                   
               
               
                   
               
            
                  440
               
               
                  (Commitments and guarantees given)
               
               
                  
                     BAD Article 27.Vertical layout(11)-(12)
                  
               
               
                   
               
            
                  450
               
               
                  (Other provisions)
               
               
                   
               
               
                   
               
            
                  455
               
               
                  
                     (Increases or (-) decreases of the fund for general banking risks, net)
                  
               
               
                  
                     BAD Article 38.2
                  
               
               
                   
               
            
                  460
               
               
                  
                     (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
                  
               
               
                  
                     BAD Article 35-37
                  
               
               
                   
               
            
                  510
               
               
                  
                     (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)
                  
               
               
                  
                     BAD Article 27.Vertical layout(13)-(14)
                  
               
               
                   
               
            
                  520
               
               
                  
                     (Impairment or (-) reversal of impairment on non-financial assets)
                  
               
               
                   
               
               
                   
               
            
                  530
               
               
                  (Property, plant and equipment)
               
               
                  
                     BAD Article 27.Vertical layout(9)
                  
               
               
                   
               
            
                  540
               
               
                  (Investment properties)
               
               
                  
                     BAD Article 27.Vertical layout(9)
                  
               
               
                   
               
            
                  550
               
               
                  (Goodwill)
               
               
                  
                     BAD Article 27.Vertical layout(9)
                  
               
               
                   
               
            
                  560
               
               
                  (Other intangible assets)
               
               
                  
                     BAD Article 27.Vertical layout(9)
                  
               
               
                   
               
            
                  570
               
               
                  (Other)
               
               
                   
               
               
                   
               
            
                  580
               
               
                  
                     Negative goodwill recognised in profit or loss
                  
               
               
                  
                     7th Directive Article 31
                  
               
               
                   
               
            
                  590
               
               
                  
                     Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates
                  
               
               
                  
                     BAD Article 27.Vertical layout(13)-(14)
                  
               
               
                   
               
            
                  610
               
               
                  
                     PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
                  
               
               
                   
               
               
                   
               
            
                  620
               
               
                  
                     (Tax expense or (-) income related to profit or loss from continuing operations)
                  
               
               
                  
                     BAD Article 27.Vertical layout(15)
                  
               
               
                   
               
            
                  630
               
               
                  
                     PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
                  
               
               
                  
                     BAD Article 27.Vertical layout(16)
                  
               
               
                   
               
            
                  632
               
               
                  
                     Extraordinary profit or (-) loss after tax
                  
               
               
                  
                     BAD Article 27.Vertical layout(21)
                  
               
               
                   
               
            
                  633
               
               
                  Extraordinary profit or loss before tax
               
               
                  
                     BAD Article 27.Vertical layout(19)
                  
               
               
                   
               
            
                  634
               
               
                  (Tax expense or (-) income related to extraordinary profit or loss)
               
               
                  
                     BAD Article 27.Vertical layout(20)
                  
               
               
                   
               
            
                  670
               
               
                  
                     PROFIT OR (-) LOSS FOR THE YEAR
                  
               
               
                  
                     BAD Article 27.Vertical layout(23)
                  
               
               
                   
               
            
                  680
               
               
                  Attributable to minority interest [non-controlling interests]
               
               
                   
               
               
                   
               
            
                  690
               
               
                  Attributable to owners of the parent
               
               
                   
               
               
                   
               
            5.   Breakdown of loans and advances by product
      
      
                   
               
               
                   
               
               
                  
                     
                        References National GAAP based on BAD
                     
                  
               
               
                  
                     Central banks
                  
               
               
                  
                     General government
                  
               
               
                  
                     Credit institutions
                  
               
               
                  
                     Other financial corporations
                  
               
               
                  
                     Non-financial corporations
                  
               
               
                  
                     Households
                  
               
            
                  
                     Annex V.Part 1.35(a)
                  
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
            
                  010
               
               
                  020
               
               
                  030
               
               
                  040
               
               
                  050
               
               
                  060
               
            
                  
                     By product
                  
               
               
                  010
               
               
                  
                     On demand [call] and short notice [current account]
                  
               
               
                  
                     Annex V.Part 2.41(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  020
               
               
                  
                     Credit card debt
                  
               
               
                  
                     Annex V.Part 2.41(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  030
               
               
                  
                     Trade receivables
                  
               
               
                  
                     Annex V.Part 2.41(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  040
               
               
                  
                     Finance leases
                  
               
               
                  
                     Annex V.Part 2.41(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  050
               
               
                  
                     Reverse repurchase loans
                  
               
               
                  
                     Annex V.Part 2.41(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  060
               
               
                  
                     Other term loans
                  
               
               
                  
                     Annex V.Part 2.41(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  070
               
               
                  
                     Advances that are not loans
                  
               
               
                  
                     Annex V.Part 2.41(g)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  080
               
               
                  
                     LOANS AND ADVANCES
                  
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  
                     By collateral
                  
               
               
                  090
               
               
                  of which: mortgage loans [Loans collateralised by immovable property]
               
               
                  
                     Annex V.Part 2.41(h)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  100
               
               
                  of which: other collateralised loans
               
               
                  
                     Annex V.Part 2.41(i)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  
                     By purpose
                  
               
               
                  110
               
               
                  of which: credit for consumption
               
               
                  
                     Annex V.Part 2.41(j)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  120
               
               
                  of which: lending for house purchases
               
               
                  
                     Annex V.Part 2.41(k)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  
                     By subordination
                  
               
               
                  130
               
               
                  of which: project finance loans
               
               
                  
                     Annex V.Part 2.41(l)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            8.   Breakdown of financial liabilities
      
      8.1   Breakdown of financial liabilities by product and by counterparty sector
      
      
                   
               
               
                  
                     
                        References National GAAP based on BAD
                     
                  
               
               
                   
               
               
                  
                     Carrying amount
                  
               
               
                  
                     Accumulated changes in fair value due to credit risk
                  
               
               
                  
                     Amount contractually required to pay at maturity
                  
               
            
                  
                     Trading
                  
               
               
                  
                     At a cost-based method
                  
               
               
                  
                     Hedge accounting
                  
               
            
                  
                     4th Directive Article 42a(3); Annex V.Part 1.15
                  
               
               
                  
                     4th Directive Article 42a(3)
                  
               
               
                  
                     4th Directive Articles 42a(1) and (5a), 42c(1)(a)
                  
               
               
                  
                     CRR Articles 30(b), 424(1)(d)(i)
                  
               
               
                  
                     Article 7(2) of Regulation (EC) No 25/2009
                  
               
            
                  034
               
               
                  035
               
               
                  037
               
               
                  040
               
               
                  050
               
            
                  010
               
               
                  
                     Derivatives
                  
               
               
                  
                     CRR Annex II
                  
               
               
                  
                     IAS 39.9 Application Guidance (hereinafter ‘AG’) 15(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  020
               
               
                  
                     Short positions
                  
               
               
                   
               
               
                  
                     IAS 39 AG 15(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  030
               
               
                  Equity instruments
               
               
                  
                     Part 2.4-5 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     IAS 32.11
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  040
               
               
                  Debt securities
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  050
               
               
                  
                     Deposits
                  
               
               
                  
                     Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30
                  
               
               
                  
                     Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  060
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  070
               
               
                  
                     Current accounts/overnight deposits
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  080
               
               
                  
                     Deposits with agreed maturity
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  090
               
               
                  
                     Deposits redeemable at notice
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.51
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  100
               
               
                  
                     Repurchase agreements
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  110
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  120
               
               
                  
                     Current accounts/overnight deposits
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  130
               
               
                  
                     Deposits with agreed maturity
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  140
               
               
                  
                     Deposits redeemable at notice
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  150
               
               
                  
                     Repurchase agreements
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  160
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  170
               
               
                  
                     Current accounts/overnight deposits
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  180
               
               
                  
                     Deposits with agreed maturity
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  190
               
               
                  
                     Deposits redeemable at notice
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  200
               
               
                  
                     Repurchase agreements
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  210
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  220
               
               
                  
                     Current accounts/overnight deposits
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  230
               
               
                  
                     Deposits with agreed maturity
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  240
               
               
                  
                     Deposits redeemable at notice
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  250
               
               
                  
                     Repurchase agreements
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  260
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  270
               
               
                  
                     Current accounts/overnight deposits
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  280
               
               
                  
                     Deposits with agreed maturity
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  290
               
               
                  
                     Deposits redeemable at notice
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  300
               
               
                  
                     Repurchase agreements
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  310
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  320
               
               
                  
                     Current accounts/overnight deposits
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.1 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  330
               
               
                  
                     Deposits with agreed maturity
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.2 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  340
               
               
                  
                     Deposits redeemable at notice
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                  
                     Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  350
               
               
                  
                     Repurchase agreements
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                  
                     Part 2.9.4 of Annex II to Regulation (EC) No 25/2009
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  360
               
               
                  
                     Debt securities issued
                  
               
               
                  
                     Annex V.Part 1.31; Annex V.Part 2.52
                  
               
               
                  
                     Annex V.Part 1.31; Annex V.Part 2.52
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  370
               
               
                  Certificates of deposits
               
               
                  
                     Annex V.Part 2.52(a)
                  
               
               
                  
                     Annex V.Part 2.52(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  380
               
               
                  Asset-backed securities
               
               
                  
                     Article 4(1)(61) of the CRR
                  
               
               
                  
                     Article 4(1)(61) of the CRR
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  390
               
               
                  Covered bonds
               
               
                  
                     Article 129(1) of the CRR
                  
               
               
                  
                     Article 129(1) of the CRR
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  400
               
               
                  Hybrid contracts
               
               
                  
                     Annex V.Part 2.52(d)
                  
               
               
                  
                     IAS 39.10-11, AG27, AG29; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 9; Annex V.Part 2.52(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  410
               
               
                  Other debt securities issued
               
               
                  
                     Annex V.Part 2.52(e)
                  
               
               
                  
                     Annex V.Part 2.52(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  420
               
               
                  
                     Convertible compound financial instruments
                  
               
               
                   
               
               
                  
                     IAS 32.AG 31
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  430
               
               
                  
                     Non-convertible
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  440
               
               
                  
                     Other financial liabilities
                  
               
               
                  
                     Annex V.Part 1.32-34
                  
               
               
                  
                     Annex V.Part 1.32-34
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  450
               
               
                  
                     FINANCIAL LIABILITIES
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            8.2   Subordinated financial liabilities
      
      
                   
               
               
                  
                     
                        References National GAAP
                     
                  
               
               
                   
               
               
                  
                     Carrying amount
                  
               
            
                  
                     At amortised cost
                  
               
               
                  
                     At a cost-based method
                  
               
            
                  
                     4th Directive Article 42a(3), (5a); IAS 39.47
                  
               
               
                  
                     4th Directive Article 42a(3)
                  
               
            
                  020
               
               
                  030
               
            
                  010
               
               
                  
                     Deposits
                  
               
               
                  
                     Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30
                  
               
               
                  
                     Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30
                  
               
               
                   
               
               
                   
               
            
                  020
               
               
                  
                     Debt securities issued
                  
               
               
                  
                     Annex V.Part 1.31
                  
               
               
                  
                     Annex V.Part 1.31
                  
               
               
                   
               
               
                   
               
            
                  030
               
               
                  
                     SUBORDINATED FINANCIAL LIABILITIES
                  
               
               
                  
                     Annex V.Part 2.53-54
                  
               
               
                  
                     Annex V.Part 2.53-54
                  
               
               
                   
               
               
                   
               
            10.   Derivatives — Trading
      
      
                  
                     By type of risk/By product or by type of market
                  
               
               
                  
                     
                        References National GAAP based on BAD
                     
                  
               
               
                   
               
               
                  
                     Mark-to-market [Mark-to-Model] value
                  
               
               
                  
                     Notional amount
                  
               
            
                  
                     Positive value. Trading
                  
               
               
                  
                     Negative value. Trading
                  
               
               
                  
                     Total Trading
                  
               
               
                  
                     of which: sold
                  
               
            
                  
                     CRR Article 105
                  
               
               
                  
                     CRR Article 105
                  
               
               
                  
                     Annex V.Part 2.70-71
                  
               
               
                  
                     Annex V.Part 2.72
                  
               
            
                  022
               
               
                  025
               
               
                  030
               
               
                  040
               
            
                  010
               
               
                  
                     Interest rate
                  
               
               
                  
                     Annex V.Part 2.67(a)
                  
               
               
                  
                     Annex V.Part 2.67(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  020
               
               
                  of which: economic hedges
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  030
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  040
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  050
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  060
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  070
               
               
                  
                     Equity
                  
               
               
                  
                     Annex V.Part 2.67(b)
                  
               
               
                  
                     Annex V.Part 2.67(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  080
               
               
                  of which: economic hedges
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  090
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  100
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  110
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  120
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  130
               
               
                  
                     Foreign exchange and gold
                  
               
               
                  
                     Annex V.Part 2.67(c)
                  
               
               
                  
                     Annex V.Part 2.67(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  140
               
               
                  of which: economic hedges
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  150
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  160
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  170
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  180
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  190
               
               
                  
                     Credit
                  
               
               
                  
                     Annex V.Part 2.67(d)
                  
               
               
                  
                     Annex V.Part 2.67(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  200
               
               
                  of which: economic hedges
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  210
               
               
                  Credit default swap
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  220
               
               
                  Credit spread option
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  230
               
               
                  Total return swap
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  240
               
               
                  Other
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  250
               
               
                  
                     Commodity
                  
               
               
                  
                     Annex V.Part 2.67(e)
                  
               
               
                  
                     Annex V.Part 2.67(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  260
               
               
                  of which: economic hedges
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  270
               
               
                  
                     Other
                  
               
               
                  
                     Annex V.Part 2.67(f)
                  
               
               
                  
                     Annex V.Part 2.67(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  280
               
               
                  of which: economic hedges
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                  
                     Annex V.Part 2.74
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  290
               
               
                  
                     DERIVATIVES
                  
               
               
                  
                     CRR Annex II; Annex V.Part 1.15
                  
               
               
                  
                     IAS 39.9
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  300
               
               
                  of which: OTC — credit institutions
               
               
                  
                     Annex V.Part 1.35(c), 2.75(a)
                  
               
               
                  
                     Annex V.Part 1.35(c), 2.75(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  310
               
               
                  of which: OTC — other financial corporations
               
               
                  
                     Annex V.Part 1.35(d), 2.75(b)
                  
               
               
                  
                     Annex V.Part 1.35(d), 2.75(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  320
               
               
                  of which: OTC — rest
               
               
                  
                     Annex V.Part 2.75(c)
                  
               
               
                  
                     Annex V.Part 2.75(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            11.   Derivatives — Hedge accounting
      
      11.2   Derivatives — Hedge accounting under National GAAP: Breakdown by type of risk
      
      
                  
                     By product or by type of market
                  
               
               
                  
                     
                        References National GAAP based on BAD
                     
                  
               
               
                  
                     Notional amount
                  
               
            
                  
                     Total Hedging
                  
               
               
                  
                     of which: sold
                  
               
            
                  
                     Annex V.Part 2.70, 71
                  
               
               
                  
                     Annex V.Part 2.72
                  
               
            
                  010
               
               
                  020
               
            
                  010
               
               
                  
                     Interest rate
                  
               
               
                  
                     Annex V.Part 2.67(a)
                  
               
               
                   
               
               
                   
               
            
                  020
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
            
                  030
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
            
                  040
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
            
                  050
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
            
                  060
               
               
                  
                     Equity
                  
               
               
                  
                     Annex V.Part 2.67(b)
                  
               
               
                   
               
               
                   
               
            
                  070
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
            
                  080
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
            
                  090
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
            
                  100
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
            
                  110
               
               
                  
                     Foreign exchange and gold
                  
               
               
                  
                     Annex V.Part 2.67(c)
                  
               
               
                   
               
               
                   
               
            
                  120
               
               
                  OTC options
               
               
                   
               
               
                   
               
               
                   
               
            
                  130
               
               
                  OTC other
               
               
                   
               
               
                   
               
               
                   
               
            
                  140
               
               
                  Organised market options
               
               
                   
               
               
                   
               
               
                   
               
            
                  150
               
               
                  Organised market other
               
               
                   
               
               
                   
               
               
                   
               
            
                  160
               
               
                  
                     Credit
                  
               
               
                  
                     Annex V.Part 2.67(d)
                  
               
               
                   
               
               
                   
               
            
                  170
               
               
                  Credit default swap
               
               
                   
               
               
                   
               
               
                   
               
            
                  180
               
               
                  Credit spread option
               
               
                   
               
               
                   
               
               
                   
               
            
                  190
               
               
                  Total return swap
               
               
                   
               
               
                   
               
               
                   
               
            
                  200
               
               
                  Other
               
               
                   
               
               
                   
               
               
                   
               
            
                  210
               
               
                  
                     Commodity
                  
               
               
                  
                     Annex V.Part 2.67(e)
                  
               
               
                   
               
               
                   
               
            
                  220
               
               
                  
                     Other
                  
               
               
                  
                     Annex V.Part 2.67(f)
                  
               
               
                   
               
               
                   
               
            
                  230
               
               
                  
                     DERIVATIVES-HEDGE ACCOUNTING
                  
               
               
                   
               
               
                   
               
               
                   
               
            
                  240
               
               
                  of which: OTC — credit institutions
               
               
                  
                     Annex V.Part 1.35(c), 2.75(a)
                  
               
               
                   
               
               
                   
               
            
                  250
               
               
                  of which: OTC — other financial corporations
               
               
                  
                     Annex V.Part 1.35(d), 2.75(b)
                  
               
               
                   
               
               
                   
               
            
                  260
               
               
                  of which: OTC — rest
               
               
                  
                     Annex V.Part 2.75(c)
                  
               
               
                   
               
               
                   
               
            18.   Information on performing and non-performing exposures
      
      
                   
               
               
                  
                     
                        References National GAAP based on BAD
                     
                  
               
               
                   
               
               
                  
                     Gross carrying amount
                  
               
               
                  
                     Accumulated impairment, accumulated changes in fair value due to credit risk and provisions
                  
               
               
                  
                     Collateral received and financial guarantees received
                  
               
            
                   
               
               
                  
                     Performing
                  
               
               
                  
                     Non-performing
                  
               
               
                   
               
               
                  
                     on performing exposures
                  
               
               
                  
                     on non-performing exposures
                  
               
            
                   
               
               
                  Not past due or Past due <= 30 days
               
               
                  Past due > 30 days <= 60 days
               
               
                  Past due > 60 days <= 90 days
               
               
                   
               
               
                  Unlikely to pay that are not past-due or past-due <= 90 days
               
               
                  Past due > 90 days <= 180 days
               
               
                  Past due > 180 days <= 1 year
               
               
                  Past due > 1 year
               
               
                  Of which: defaulted
               
               
                  Of which: impaired
               
               
                   
               
               
                  Unlikely to pay that are not past-due or past-due < 90 days
               
               
                  Past due > 90 days <= 180 days
               
               
                  Past due > 180 days <= 1 year
               
               
                  Past due > 1 year
               
               
                  Collateral received on non-performing exposues
               
               
                  Financial guarantees received on non-performing exposures
               
            
                  010
               
               
                  020
               
               
                  030
               
               
                  040
               
               
                  050
               
               
                  060
               
               
                  070
               
               
                  080
               
               
                  090
               
               
                  100
               
               
                  110
               
               
                  120
               
               
                  130
               
               
                  140
               
               
                  150
               
               
                  160
               
               
                  170
               
               
                  180
               
               
                  190
               
               
                  200
               
               
                  210
               
            
                  
                     Annex V. Part 2. 45, 109, 145-162
                  
               
               
                  
                     Annex V. Part 2. 145-162
                  
               
               
                  
                     Annex V. Part 2. 158
                  
               
               
                  
                     Annex V. Part 2. 158
                  
               
               
                  
                     Annex V. Part 2. 158
                  
               
               
                  
                     Annex V. Part 2. 145-162
                  
               
               
                  
                     Annex V. Part 2. 159
                  
               
               
                  
                     Annex V. Part 2. 159
                  
               
               
                  
                     Annex V. Part 2. 159
                  
               
               
                  
                     Annex V. Part 2. 159
                  
               
               
                  
                     CRR Article 178; Annex V. Part 2.61
                  
               
               
                  
                     Article 4(1)(95) of the CRR
                  
               
               
                  
                     Annex V. Part 2. 46
                  
               
               
                  
                     Annex V. Part 2. 161
                  
               
               
                  
                     Annex V. Part 2. 161
                  
               
               
                  
                     Annex V. Part 2. 159,161
                  
               
               
                  
                     Annex V. Part 2. 159,161
                  
               
               
                  
                     Annex V. Part 2. 159,161
                  
               
               
                  
                     Annex V. Part 2. 159,161
                  
               
               
                  
                     Annex V. Part 2. 162
                  
               
               
                  
                     Annex V. Part 2. 162
                  
               
            
                  010
               
               
                  
                     Debt securities
                  
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  020
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  030
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  040
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  050
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  060
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  070
               
               
                  
                     Loans and advances
                  
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  080
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  090
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  100
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  110
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  120
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  130
               
               
                  Of which: Small and Medium-sized Enterprises
               
               
                  
                     Article 1 2(a) of Commission Recommendation 2003/361/EC (hereinafter ‘SME’)
                  
               
               
                  
                     SME Article 1 2(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  140
               
               
                  Of which: Commercial real estate
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  150
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  160
               
               
                  Of which: Residential mortgage loans
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  170
               
               
                  Of which: Credit for consumption
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  180
               
               
                  
                     DEBT INSTRUMENTS AT AMORTISED COST
                  
               
               
                  
                     Annex V. Part I. 13 (d)(e); 14 (d)(e)
                  
               
               
                  
                     Annex V. Part I. 13 (d)(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  190
               
               
                  
                     Debt securities
                  
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  200
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  210
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  220
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  230
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  240
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  250
               
               
                  
                     Loans and advances
                  
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  260
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  270
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  280
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  290
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  300
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  310
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  320
               
               
                  
                     DEBT INSTRUMENTS AT FAIR VALUE other than Held for Trading (HFT)
                  
               
               
                  
                     Annex V. Part I. 13 (b)(c); 14 (b)(c)
                  
               
               
                  
                     Annex V. Part I. 13 (b)(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  330
               
               
                  
                     DEBT INSTRUMENTS other than HFT
                  
               
               
                  
                     Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e)
                  
               
               
                  
                     Annex V. Part I. 13 (b)(c)(d)(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  340
               
               
                  
                     Loan commitments given
                  
               
               
                  
                     CRR Annex I; Annex V.Part 2.56-57
                  
               
               
                  
                     IAS 39.2 (h), 4 (a) ( c), Basis for Conclusions (hereinafter ‘BC’) 15; CRR Annex I; Annex V.Part 2.56-57
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  350
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  360
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  370
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  380
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  390
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  400
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  410
               
               
                  
                     Financial guarantees given
                  
               
               
                  
                     CRR Annex I; Annex V.Part 2.56,58
                  
               
               
                  
                     IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  420
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  430
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  440
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  450
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  460
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  470
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  480
               
               
                  
                     Other Commitments given
                  
               
               
                  
                     CRR Annex I; Annex V.Part 2.56, 59
                  
               
               
                  
                     CRR Annex I; Annex V.Part 2.56, 59
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  490
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  500
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  510
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  520
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  530
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  540
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  550
               
               
                  
                     OFF-BALANCE SHEET EXPOSURES
                  
               
               
                  
                     Annex V.Part 2.55
                  
               
               
                  
                     Annex V.Part 2.55
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            19.   Information on forborne exposures
      
      
                   
               
               
                  
                     
                        References National GAAP based on BAD
                     
                  
               
               
                   
               
               
                  
                     Gross carrying amount of exposures with forbearance measures
                  
               
               
                  
                     Accumulated impairment, accumulated changes in fair value due to credit risk and provisions
                  
               
               
                  
                     Collateral received and financial guarantees received
                  
               
            
                   
               
               
                  
                     Performing exposures with forbearance measures
                  
               
               
                  
                     Non-performing exposures with forbearance measures
                  
               
               
                   
               
               
                  
                     on perfoming exposures with forbearance measures
                  
               
               
                  
                     on non-performing exposures with forbearance measures
                  
               
            
                   
               
               
                  Instruments with modifications in their terms and conditions
               
               
                  Refinancing
               
               
                  of which: Performing forborne exposures under probation
               
               
                   
               
               
                  Instruments with modifications in their terms and conditions
               
               
                  Refinancing
               
               
                  of which: Defaulted
               
               
                  of which: Impaired
               
               
                  of which: Forbearance of non-performing exposures
               
               
                   
               
               
                  Instruments with modifications in their terms and conditions
               
               
                  Refinancing
               
               
                  Collateral received on exposures with forbearance measures
               
               
                  Financial guarantees received on exposures with forbearance measures
               
            
                  010
               
               
                  020
               
               
                  030
               
               
                  040
               
               
                  050
               
               
                  060
               
               
                  070
               
               
                  080
               
               
                  090
               
               
                  100
               
               
                  110
               
               
                  120
               
               
                  130
               
               
                  140
               
               
                  150
               
               
                  160
               
               
                  170
               
               
                  180
               
            
                  
                     Annex V. Part 2. 45, 109, 163-182
                  
               
               
                  
                     Annex V. Part 2. 145-162
                  
               
               
                  
                     Annex V. Part 2. 164 (a), 177, 178, 182
                  
               
               
                  
                     Annex V. Part 2. 164 (b), 177, 178, 181, 182
                  
               
               
                  
                     Annex V. Part 2. 176(b), 177, 180
                  
               
               
                  
                     Annex V. Part 2. 145-162
                  
               
               
                  
                     Annex V. Part 2. 164 (a), 179-180,182
                  
               
               
                  
                     Annex V. Part 2. 164 (b), 179-182
                  
               
               
                  
                     CRR Article 178; Annex V. Part 2.61
                  
               
               
                  
                     Article 4(1)(95) of the CRR
                  
               
               
                  
                     Annex V. Part 2. 172(a), 157
                  
               
               
                  
                     Annex V. Part 2. 46, 183
                  
               
               
                  
                     Annex V. Part 2. 145-183
                  
               
               
                  
                     Annex V. Part 2. 145-183
                  
               
               
                  
                     Annex V. Part 2. 164 (a), 179-180,182,183
                  
               
               
                  
                     Annex V. Part 2. 164 (b), 179-183
                  
               
               
                  
                     Annex V. Part 2. 162
                  
               
               
                  
                     Annex V. Part 2. 162
                  
               
            
                  010
               
               
                  
                     Debt securities
                  
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  020
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  030
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  040
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  050
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  060
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  070
               
               
                  
                     Loans and advances
                  
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  080
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  090
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  100
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  110
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  120
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  130
               
               
                  Of which: Small and Medium-sized Enterprises
               
               
                  
                     SME Article 1 2(a)
                  
               
               
                  
                     SME Article 1 2(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  140
               
               
                  Of which: Commercial real estate
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  150
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  160
               
               
                  Of which: Residential mortgage loans
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  170
               
               
                  Of which: Credit for consumption
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  180
               
               
                  
                     DEBT INSTRUMENTS AT AMORTISED COST
                  
               
               
                  
                     Annex V. Part I. 13 (d)(e); 14 (d)(e)
                  
               
               
                  
                     Annex V. Part I. 13 (d)(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  190
               
               
                  
                     Debt securities
                  
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                  
                     Annex V.Part 1.24, 26
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  200
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  210
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  220
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  230
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  240
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  250
               
               
                  
                     Loans and advances
                  
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                  
                     Annex V.Part 1.24, 27
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  260
               
               
                  Central banks
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                  
                     Annex V.Part 1.35(a)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  270
               
               
                  General government
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                  
                     Annex V.Part 1.35(b)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  280
               
               
                  Credit institutions
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                  
                     Annex V.Part 1.35(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  290
               
               
                  Other financial corporations
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                  
                     Annex V.Part 1.35(d)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  300
               
               
                  Non-financial corporations
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                  
                     Annex V.Part 1.35(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  310
               
               
                  Households
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                  
                     Annex V.Part 1.35(f)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  320
               
               
                  
                     DEBT INSTRUMENTS AT FAIR VALUE other than HFT
                  
               
               
                  
                     Annex V. Part I. 13 (b)(c); 14 (b)(c)
                  
               
               
                  
                     Annex V. Part I. 13 (b)(c)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  330
               
               
                  
                     DEBT INSTRUMENTS other than HFT
                  
               
               
                  
                     Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e)
                  
               
               
                  
                     Annex V. Part I. 13 (b)(c)(d)(e)
                  
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  340
               
               
                  
                     Loan commitments given
                  
               
               
                  
                     CRR Annex I; Annex V.Part 2.56-57
                  
               
               
                  
                     IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57