Source: http://www.docstoc.com/docs/86384224/Round-Label-Templates---Excel
Timestamp: 2015-08-30 00:47:33
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Round Label Templates - Excel by wdg88423
86384224
wdg88423
Round Label Templates document sample
FINREP rev2
1     Consolidated Balance Sheet Statement (Statement of Financial Position)
1.1        Assets
1.2        Liabilities
1.3        Equity
2     Consolidated Income Statement
NON CORE TEMPLATES
3     Derivatives held for trading
4     Derivatives - Hedge accounting
5     Breakdown of financial assets
5A         Breakdown of demand deposits and cash equivalents
5B         Financial assets held for trading
5C         Financial assets designated at fair value through profit or loss
5D         Available-for-sale financial assets
5E         Loans and receivables and held-to-maturity investments
6     Breakdown of loans and advances
6A         Breakdown of loans and advances by product
6B         Breakdown of loans and advances by collateral and guarantees
7     Information on impairment and past due
8     Financial assets designated at fair value through profit or loss: credit risk information
9     Information on credit risk and impairment
9A         Overview of impairment
9B         Movements in allowances for credit and impairment of equity instruments
9C         Collateral held when permitted to sell or repledge
9D         Collateral obtained by taking possession during the period
9E         Foreclosure [tangible assets] accumulated
10    Financial liabilities
10A        Financial liabilities: breakdown by product and by counterparty
10B        Subordinated liabilities
11    Information on fair value
11A        Information on fair value of financial instruments
11B        Information on fair value of financial instruments: Loans and receivables and financial liabilities at amortised cost
11C        Use of the Fair Value Option
11D        Hybrid financial instruments not designated at fair value through profit or loss
12    Transfer of financial assets
12A        Derecognition and financial liabilities associated with transferred financial assets
12B        Collateral pledged
13    Tangible and intangible assets
13A        Tangible and intangible assets: carrying amount
13B        Tangible and intangible assets: assets subject to operating lease
14    Provisions
15    Geographical breakdown of assets and liabilities by residence of the counterparty
15A        Geographical breakdown of assets
15B        Geographical breakdown of liabilities
16    Defined benefit plans and employee benefits
16A        Components of defined benefit plan assets and liabilities
16B        Movements in defined benefit plan obligations
16C        Memo items [related to staff expenses]
17    Loan commitments, financial guarantees and other commitments
18    Asset management, custody and other service functions
19    Fee and comission income and expenses
20    Breakdown of selected items of income statement
20A        Interest income and expenses
20B        Realised gains and losses on financial assets and liabilities not measured at fair value through profit or loss
20C        Gains and losses on financial assets and liabilities held for trading
20D        Gains and losses on financial assets and liabilities designated at fair value through profit or loss
20E        Gains and losses from hedge accounting
20F        Gains and losses on derecognition of assets other than held for sale
20G        Other operating income and expenses
21    Statement of comprehensive income
22    Statement of changes in equity
23    Information on Minority interests and unrealised gains and losses
23A        Minority interests: Revaluation reserves and other valuation differences
23B        Information on unrealised gains and losses
24    Related party disclosures
24A        Amounts payable to, and amounts receivable from, related parties
24B        Expenses and incomes generated by transactions with related parties
24C        Key management personnel compensation
25    Scope of the group
Conventions and instructions used into Finrep framework:
1)   Cells in white colour mean that there must be a figure or at least zero.
2)   Cells in grey colour mean that there must be no figure.
3)   Cells criss crossed mean that the data is not possible.
4)   Words included in square brackets - that is *…+ - are only a clarification of the sentence, item, label, …
5)   As a general principle all the data are included as a positive number.
6)   Words included in round brackets - that is (…) - mean that the item is negative (has a negative sign).
7)   When an item can be either positive or negative is included the necessary word within round brackets [e.g. gain (loss)].
8)   References included in the templates provide only a link with the underlying regulation (IAS/IFRS, ECB, CRD,..).
9)   No interpretation of IFRSs must come from the standardisation of the information included in the templates.
1.&#160;Consolidated&#160;Balance&#160;Sheet&#160;Statement&#160;[Statement&#160;of&#160;Financial&#160;Position]         Base: Assets
Table 1.1. Assets
Cash and cash equivalents                                                         IAS 7.6-7, 45; IAS 1.54 (i)
Demand deposits and cash equivalents                                            IAS 7.6-7, 45                       5
Financial assets held for trading                                                 IFRS 7.8 (a)(ii); IAS 39.9, AG      5
Derivatives held for trading                                                    IAS 39.9                            3
Equity instruments                                                              IAS 32.11
Financial assets designated at fair value through profit or loss                  IFRS 7.8 (a) (i); IAS 39.9          5
Available-for-sale financial assets                                               IFRS 7.8.(d); IAS 39.9              5
Loans and receivables                                                             IFRS 7.8 (c); IAS 39.9,             5
AG16, AG26
IFRS 7.8 (b); IAS 39.9,
Held-to-maturity investments                                                                                          5
Derivatives&#160;–&#160;Hedge&#160;accounting&#160;                                                   IFRS 7.22 (b); IAS 39.9             4
Fair value hedges                                                              IFRS 7.22 (b) ;IAS 39.86 (a)
Cash flow hedges                                                               IFRS 7.22 (b); IAS 39.86 (b)
Hedges of a net investment in a foreign operation                              IFRS 7.22(b);IAS 39.86 (c)
Portfolio Fair value hedge of interest rate risk                               IAS 39.89A; IE 1-31
Portfolio Cash flow hedge interest rate risk                                   IAS 39 IG F6 1-3
Fair value changes of the hedged items in portfolio hedge of interest rate risk   IAS 39.89A (a)
Tangible assets                                                                   CP                                 13
Property, Plant and Equipment                                                  IAS 16.6; IAS 1.54 (a)
Investment property                                                            IAS 40.5; IAS 1.54 (b)
Intangible assets                                                                 IAS 1.54 (c)
Goodwill                                                                       IFRS 3.B67 (d)
Other intangible assets                                                        IAS 38.8,118                       13
Investments in entities accounted for using the equity method                     IAS 1.54 (e)
Tax assets                                                                        IAS 1.54 (n-o)
Current tax assets                                                             IAS 1.54 (n); IAS 12.5
Deferred tax assets                                                            IAS 1.54 (o); IAS 12.5
Assets under insurance and reinsurance contracts                                  IFRS 4.IG20.(b)-(c)
Other assets                                                                      CP
Non-current assets and disposal groups classified as held for sale                IAS 1.54 (j); IFRS 5.38
Total assets                                                                      IAS 1.9 (a), IG 6
1.&#160;Consolidated&#160;Balance&#160;Sheet&#160;Statement&#160;[Statement&#160;of&#160;Financial&#160;Position]         Base: Liabilities
Table 1.2. Liabilities
IFRS 7.8 (e) (ii); IAS 39.9 AG
Financial liabilities held for trading                                                                               10
Derivatives held for trading                                                   IAS 39.9, AG 15 (a)                 3
Short positions                                                                IAS 39 AG 15 (b)
ECB/2008/32 Annex 2 part
Other financial liabilities                                                    CP
Financial liabilities designated at fair value through profit or loss             IFRS 7.8 (e) (i); IAS 39.9         10
Financial liabilities measured at amortised cost                                  IFRS 7.8 (f); IAS 39.47            10
Derivatives&#160;–&#160;Hedge&#160;accounting                                                    IFRS 7.22 (b); IAS 39.9             4
Fair value hedges                                                              IFRS 7.22 (b); IAS 39.86 (a)
Hedges of a net investment in a foreign operation                              IFRS 7.22 (b); IAS 39.86 (c)
Fair value changes of the hedged items in portfolio hedge of interest rate risk   IAS 39.89A (b)
Provisions                                                                        IAS 37.10; IAS 1.54 (l)            14
IAS 19.10, 44(a), 54, 128,
133; IAS 1.78 (d)
Restructuring                                                                  IAS 37.71, 84 (a)
Pending legal issues and tax litigation                                        IAS 37.Appendix C. Examples
Loan commitments and guarantees                                                IAS 37.Appendix C.9
Other provisions                                                               CP
Tax liabilities                                                                   IAS 1.54 (n-o)
Current tax liabilities                                                        IAS 1.54 (n); IAS 12.5
Deferred tax liabilities                                                       IAS 1.54 (o); IAS 12.5
Liabilities under insurance and reinsurance contracts                             IFRS 4.IG20.(a)
Other liabilities                                                                 CP
Share capital repayable on demand                                                 IAS 32 IE 33; IFRIC 2
Liabilities included in disposal groups classified as held for sale               IAS 1.54 (p); IFRS 5.38
Total liabilities                                                                 IAS 1.9(b);IG 6
1.&#160;Consolidated&#160;Balance&#160;Sheet&#160;Statement&#160;[Statement&#160;of&#160;Financial&#160;Position]
Table 1.3. Equity
Breakdown in table
Issued capital                                                                                                    IAS 1.54 (r)
Paid in capital                                                                                                IAS 1.78 (e)
Unpaid capital which has been called up                                                                        IAS 1.78 (e)
Share premium                                                                                                     IAS 1.78 (e)
Other Equity                                                                                                      CP
Equity component of compound financial instruments                                                             IAS 32.28-29; IFRS 7.17; IAS
32.AG27 (a)
Other equity instruments                                                                                        IFRS 2.10, IAS 32.22; IAS 32 AG13
Revaluation reserves and other valuation differences                                                               CP
Tangible assets                                                                                                 IAS 16.39-41
Intangible assets                                                                                               IAS 38.85-87
Hedge of net investments in foreign operations [effective portion]                                              IAS 39.102 (a)
Foreign currency translation                                                                                    IAS 21.52 (b); IAS 21.32, 38-49
Cash flow hedges [effective portion]                                                                            IFRS 7.23(c); IAS 39.95-101
Available-for-sale financial assets                                                                             IFRS 7.20.(a).(ii); IAS 39.55 (b)
Non-current assets and disposal groups classified as held for sale                                              IFRS 5.38, IG Example 12
Share of other recognised income and expense of investments in entities accounted for using the equity method
IAS 1.82. (h); IAS 28.11
Other items                                                                                                     CP
Reserves                                                                                                          IAS 1.54; IAS 1.78 ( e)
Reserves (Accumulated losses) of investments in entities accounted for using the equity method                  IAS 28.11
Other reserves                                                                                                  CP
IAS 1.79(a)(vi); IAS 32.33-34, AG
14, AG 36
Profit (loss) attributable to equity holders of the parent                                                        IAS 27.28; IAS 1.83 (a) (ii)
(Interim dividends)                                                                                               IAS 32.35
Minority interests [Non-controlling interests]                                                                    IAS 27.4; IAS 1.54.(q); IAS 27.27
Revaluation reserves and other valuation differences                                                           IAS 27.27-28                        23
Other items                                                                                                    IAS 27.27-28
Total equity                                                                                                      IAS 1.9 (c), IG 6
Total equity and total liabilities                                                                                IAS 1.IG6
2.&#160;Consolidated&#160;Income&#160;Statement
Interest income                                                      IAS 18.35 (b) (iii)
IFRS 7.20 (a) (i), B5 (e); IAS
Financial assets held for trading [if accounted for separately]
Financial assets designated at fair value through profit or loss [if IFRS 7.20 (a) (i), B5 (e); IAS
accounted for separately]                                            39.9
IFRS 7.20(b); IAS 39.55(b); IAS
IFRS 7.20 (b); IAS 39.9, 39.46
Derivatives - Hedge accounting, interest rate risk                   IAS 39.9
(Interest expense)                                                   IAS 1.97
(Financial liabilities held for trading [if accounted for
separately])                                                        IFRS 7.20 (a) (i), B5 (e); IAS
Does value include profit
(Financial liabilities designated at fairit also throughequity or   IFRS 7.20 (a) (i), B5 (e); IAS
instruments in cash and
loss [if accounted for separately])                                 39.9
(Financial liabilities measured at amortised cost)portfolio?        IFRS 7.20 (b); IAS 39.47
(Derivatives - Hedge accounting, interest rate risk)                IAS 39.9
(Expenses on share capital repayable on demand)                     IFRIC 2.11
Dividend income                                                     IAS 18.35 (b) (v)
Financial assets designated at fair value through profit or     IFRS 7.20 (a) (i), B5 (e); IAS
loss [if accounted for separately]                              39.9
IFRS 7.20 (a) (ii); IAS 39.9,
39.55 (b)
Fee and commission income                                           IFRS 7.20 (c )                        19
(Fee and commission expenses)                                       IFRS 7.20 (c )                        19
Realised gains (losses) on financial assets &amp; liabilities not
measured at fair value through profit or loss, net                  IFRS 7.20 (a) (ii-v)                  20
IFRS 7.20(a) (iv); IAS 39.9,
IFRS 7.20(a) (iii); IAS 39.9,
Financial liabilities measured at amortised cost                IFRS 7.20(a) (v); IAS 39.56
Gains (losses) on financial assets and liabilities held for
IFRS 7.20 (a) (i); IAS 39.55(a)
trading, net
Gains (losses) on financial assets and liabilities designated at
IFRS 7.20 (a) (i); IAS 39.55 (a)      20
fair value through profit or loss, net
Gains (losses) from hedge accounting, net                           IFRS 7.24                             20
Exchange differences [gain (loss)], net                             IAS 21.28, 52 (a)                     20
Gains (losses) on derecognition of assets other than held for
IAS 1.34                              20
sale, net
Revenue from insurance and reinsurance contracts issued             IFRS 4,IG24.(a)]
Other income/expenses from insurance and reinsurance
IFRS 4.IG24.(b-d)
Other operating income                                                                                    20
(Other operating expenses)                                                                                20
(Administration costs)
(Staff expenses)                                                IAS 19.7; IAS 1.102, IG 6
(General and administrative expenses)
(Depreciation)                                                      IAS 1.102, 104
(Property, Plant and Equipment)                                 IAS 1.104; IAS 16.73 (e) (vii)
(Investment Properties)                                         IAS 1.104; IAS 40.79 (d) (iv)
(Other intangible assets)                                       IAS 1.104; IAS 38.118 (e) (vi)
IAS 37.59, 84; IAS 1.98 (b) (f)
(Provisions) reversal of provisions                                                                       14
(Impairment on financial assets not measured at fair value
IFRS 7.20 (e)                         9
through profit or loss)
(Financial assets measured at cost [unquoted equity and
related derivatives])                                           IFRS 7.20 (e); IAS 39.66
(Available- for-sale financial assets)                          IFRS 7.20 (e); IAS 39.67
(Loans and receivables                                          IFRS 7.20 (e); IAS 39.63
(Held to maturity investments)                                  IFRS 7.20 (e); IAS 39.63
(Impairment on non-financial assets)                                IAS 36.126 (a) (b)                    9
(Property, plant and equipment)                                 IAS 16.73 (e) (v-vi)
(Investment properties)                                         IAS 40.79 (d) (v)
(Goodwill)                                                      IFRS 3.Appendix B67 (d) (v);
IAS 36.124
(Other intangible assets)                                       IAS 38.118 (e) (iv) (v)
(Investments in entities accounted for using the equity
method)                                                         IAS 28.31
(Other)                                                         IAS 36.126 (a) (b)
Negative goodwill immediately recognised in profit or loss          IFRS 3.Appendix B64 (n) (i)
Share of the profit (loss) of investments in entities accounted
for using the equity method                                         IAS 1.82 (c)
Profit (loss) from non-current assets and disposal groups
classified as held for sale not qualifying as discontinued
operations                                                          IFRS 5.37
Profit (loss) before tax from continuing operations                 IAS 1.102, IG 6; IFRS 5.33 A
(Tax expense) income related to profit or loss from continuing
operations                                                          IAS 1.82 (d); IAS 12.77
Profit (loss) after tax from continuing operations                  IAS 1, IG 6
IAS 1.82 (e) ; IFRS 5.33 (a),
Profit (loss) for the year                                          IAS 1.82 (f)
Attributable to minority interest [non-controlling interests]
IAS 1.83 (a) (i)
Attributable to equity holders of the parent                           IAS 1.83 (a) (ii)
3.&#160;Derivatives&#160;held&#160;for&#160;trading
Carrying amount                         Notional amount
By type of risk     By product or by type of market                      References
Assets                     Liabilities   Total                 of which: sold
Interest rate       OTC options
Organized market other
of which: economic hedges
Equity              OTC options
Foreign exchange OTC options
Credit              Credit default swap
Derivatives held for trading: Total                                IAS 39.9, AG 15 (a)
of which: OTC - credit institutions
of which: OTC - other financial corporations
of which: OTC - rest
4.&#160;Derivatives&#160;-&#160;Hedge&#160;accounting&#160;
Carrying amount        Notional amount
By type of risk                                     By product or by type of market                    References                                          of which:
Assets    Liabilities   Total
Interest rate                                       OTC options
Equity                                              OTC options
Foreign exchange                                    OTC options
Credit                                              Credit default swap
Fair value hedges                                                                                  IFRS 7.22(b); IAS
39.86(a)
IFRS 7.22(b); IAS
39.86(b)
Hedge of net investments in a foreign operation                                                    IFRS 7.22(b); IAS
39.86(c)
Portfolio Fair value hedges of interest rate risk                                                  IAS 39.89A, IE 1-31
Portfolio Cash flow hedges of interest rate risk                                                   IAS 39 IG F6 1-3
IFRS 7.22 (b); IAS
Derivatives-Hedge accounting: Total
5.&#160;Breakdown&#160;of&#160;financial&#160;assets                                          Base: Assets
Table A. Breakdown of demand deposits and cash equivalents                                               PL: PL/Cash and cash equivalents
AT: AT/Carrying amount
References                      Carrying amount
Equity instruments                                                        IAS 32.11; IAS 7.6-7, 45,
IE.3                                                              MC: AS/Equity instruments         SE: CS/Total
Debt securities                                                           IAS 7.6-7, 45, IE.3                                               MC: AS/Debt securities            SE: CS/Total
Central banks                                                                                                                            MC: AS/Debt securities            SE: CS/Central banks
General governments                                                                                                                      MC: AS/Debt securities            SE: CS/General governments
Credit institutions                                                                                                                      MC: AS/Debt securities            SE: CS/Credit institutions
Other financial corporations                                                                                                             MC: AS/Debt securities            SE: CS/Other financial corporations
Corporates                                                                                                                               MC: AS/Debt securities            SE: CS/Corporates
Loans and advances                                                        IAS 7.6-7, 45, IE.3                                               MC: AS/Loans and advances         SE: CS/Total
Central banks                                                                                                                            MC: AS/Loans and advances         SE: CS/Central banks
General governments                                                                                                                      MC: AS/Loans and advances         SE: CS/General governments
Credit institutions                                                                                                                      MC: AS/Loans and advances         SE: CS/Credit institutions
Other financial corporations                                                                                                             MC: AS/Loans and advances         SE: CS/Other financial corporations
Corporates                                                                                                                               MC: AS/Loans and advances         SE: CS/Corporates
Demand deposits and cash equivalent: Total                                                                                                                                     held
MC: AS/Equity and debt instrumentsSE: CS/Total
Table&#160;B.&#160;Financial&#160;assets&#160;held&#160;for&#160;trading                                  PL: PL/Held for trading
AT: AT/Carrying amount             AT: AT/Accumulated change in fair value attributable to credit risk
Amount of cumulative change in
the fair values attributable to
Unquoted equity in HFT?
References                     Carrying amount
changes in the credit risk
IFRS 7.9 ( c)
Equity instruments                                                                 IAS 32.11                                                                                    MC: AS/Equity instruments       SE: CS/ Total
of which at cost                                                                                                                                                                                             SE: CS/ Total
MC: AS/Unquoted equity instruments held [at cost]
of which: credit institutions                                                                                                                                                MC: AS/Equity instruments       SE: CS/ Credit institutions
of which: other financial corporations                                                                                                                                       MC: AS/Equity instruments       SE: CS/ Other financial corporations
of which: non-financial corporations                                                                                                                                         MC: AS/Equity instruments       SE: CS/ Non-financial corporations
Debt securities                                                                                                                                                                 MC: AS/Debt securities          SE: CS/ Total
Central banks                                                                                                                                                                MC: AS/Debt securities          SE: CS/ Central banks
General governments                                                                                                                                                          MC: AS/Debt securities          SE: CS/ General governments
Credit institutions                                                                                                                                                          MC: AS/Debt securities          SE: CS/ Credit institutions
Other financial corporations                                                                                                                                                 MC: AS/Debt securities          SE: CS/ Other financial corporations
Corporates                                                                                                                                                                   MC: AS/Debt securities          SE: CS/ Corporates
Loans and advances                                                                                                                                                              MC: AS/Loans and advances       SE: CS/ Total
Central banks                                                                                                                                                                MC: AS/Loans and advances       SE: CS/ Central banks
General governments                                                                                                                                                          MC: AS/Loans and advances       SE: CS/ General governments
Credit institutions                                                                                                                                                          MC: AS/Loans and advances       SE: CS/ Credit institutions
Other financial corporations                                                                                                                                                 MC: AS/Loans and advances       SE: CS/ Other financial corporations
Corporates                                                                                                                                                                   MC: AS/Loans and advances       SE: CS/ Corporates
Retail                                                                                                                                                                       MC: AS/Loans and advances       SE: CS/ Retail
IFRS 7.8 (a) (ii); IAS 39.9,
Financial assets held for trading: Total                                            AG 14                                                                                                                         SE: CS/ Total
Column 1 - MC: AS/Equity and debt instruments held; Column 2 - MC: AS/Debt instruments held
Table&#160;C.&#160;Financial&#160;assets&#160;designated&#160;at&#160;fair&#160;value&#160;through&#160;profit&#160;or&#160;loss L: PL/Designated at fair value through profit or loss
AT: AT/Carrying amount                 AT: AT/Accumulated change in fair value attributable to credit risk
IFRS 7.9 (c)
Non-financial corporations. Corporates                                                                                                                                       MC: AS/Loans and advances       SE: CS/ Non-financial corporations. Corporates
Non-financial corporations. Retail                                                                                                                                           MC: AS/Loans and advances       SE: CS/ Non-financial corporations. Retail
Households. Corporates                                                                                                                                                       MC: AS/Loans and advances       SE: CS/ Households. Corporates
Households. Retail                                                                                                                                                           MC: AS/Loans and advances       SE: CS/ Households. Retail
Financial assets designated at fair value through profit or loss: Total    IFRS 7.8 (a)(i); IAS 39.9                                                                                                              SE: CS/ Total
Table&#160;D.&#160;Available-for-sale&#160;financial&#160;assets                              PL: PL/Available-for-sale      AT: AT/Fair value                  AT: AT/Fair value                   AT: AT/Carrying amount            AT: AT/Allowances/Accumulated impairment
IM: IM/Unimpaired                  IM: IM/Impaired                     IM: IM/Total impaired and unimpaired
Fair value of unimpaired assets     Fair value of impaired assets              Carrying amount
References                                                                                                                               [Allowances]
IAS 39.58-62                                                         IAS 39.67-70
Equity instruments                                                                 IAS 32.11
of which at cost
of which: credit institutions
of which: non-financial corporations
Available-for-sale financial assets: Total                                          IAS 39.9
Table&#160;E.&#160;Loans&#160;and&#160;receivables&#160;and&#160;held-to-maturity&#160;investments                           AT: AT/Carrying amount     AT: AT/Gross carrying amount
IM: IM/Unimpaired          IM: IM/Impaired                        IM: IM/Impaired                     IM: IM/Impaired
Specific allowances for             Specific allowances for
Impaired assets [gross carrying
Unimpaired assets                                            individually assessed financial     collectively assessed financial
References                                              amount]
assets                              assets
IFRS 7.37 (b); IFRS 7.IG 29 (a); IAS
IAS 39 AG.84-86; IFRS 7.37 (b)             IAS 39.AG 84-92
39.58-59
Non-financial corporations. Corporates
Non-financial corporations. Retail
Households. Corporates
Households. Retail
Loans and receivables: Total                                      IAS 39,9; IAS 39 AG26
Held-to-maturity: Total                                           IAS 39.9; IAS 39 AG16
/ Other financial corporations
/ Non-financial corporations. Corporates
Allowance is never referred to equity;
/ Non-financial corporations. Retail
Allowances are always deducted from
assets and can recover while accumulated
impairment is never recovered (the net
value is shown).
/Allowances/Accumulated impairment
MC: AS/Equity instruments        SE: CS/Total
SE: CS/Total
MC: AS/Equity instruments        SE: CS/Credit institutions
MC: AS/Equity instruments        SE: CS/Other financial corporations
MC: AS/Equity instruments        SE: CS/Non-financial corporations
MC: AS/Debt securities           SE: CS/Total
MC: AS/Debt securities           SE: CS/Central banks
MC: AS/Debt securities           SE: CS/General governments
MC: AS/Debt securities           SE: CS/Credit institutions
MC: AS/Debt securities           SE: CS/Other financial corporations
MC: AS/Debt securities           SE: CS/Corporates
MC: AS/Loans and advances        SE: CS/Total
MC: AS/Loans and advances        SE: CS/Central banks
MC: AS/Loans and advances        SE: CS/General governments
MC: AS/Loans and advances        SE: CS/Credit institutions
MC: AS/Loans and advances        SE: CS/Other financial corporations
MC: AS/Loans and advances        SE: CS/Corporates
MC: AS/Loans and advances        SE: CS/Retail
MC: AS/Equity and debt instruments held
IM: IM/Unimpaired              IM: IM/Total impaired and unimpaired
Collective allowances for
IAS 39.AG 84-92
6. Breakdown of Loans and advances                        Base: Assets     PL: IAS 39 Portfolios
Table A: Breakdown of loans and advances by product
S                  SE: CT/Credit Institutions
SE: CT/Central Banks E: CT/General Governments                                 SE: CT/Non-financialSE: CT/ Non- financial corporations. Retail CT/Households. Retail
SE: CT/Other financial corporations                         SE: CT/Households. Corporates
corporations. Corporates               SE:
Non-financial       Non-financial
Type of loans and advances                    References                             General                             Other financial                                            Households.         Households.
Central banks                         Credit institutions                      corporations.       corporations.
governments                            corporations                                               Corporates            Retail
IFRS 7 IG 21                                                                                                                       Corporates             Retail
On demand [call] and short notice [current account]
Mortgage loans (Real estate collateralized loans)
Reverse repurchase loans
Other term loans
Loans and advances: Total
of which: collateralized credit for consumption
Table B: Breakdown of loans and advances by collateral and guarantees
References               Mortgage loans                                                         Financial
Guarantees and collateral                                    (Real estate collateralized loans)         Other collateralized loans          guarantees
Residential         Commercial            Cash                 Rest
Loans and advances                                                                                                                                                           SE: CS/Total
of which: Other financial corporations                                                                                                                                     SE: CS/Other financial corporations
of which: Non-financial corporations. Corporates                                                                                                                           SE: CS/Non-financial corporations. Corporates
of which: Non-financial corporations. Retail                                                                                                                               SE: CS/ Non- financial corporations. Retail
of which: Households. Corporates                                                                                                                                           SE: CS/Households. Corporates
of which: Households. Retail                                                                                                                                               SE: CS/Households. Retail
7. Information on impairment and past due
Past due but not
(Accumulated write-offs)
Net carrying amount of
received as security for
Specific allowances for
adjustments recorded
directly to the income
the related impaired
Collateral and other
for incurred but not
and past due assets
the impaired assets
&gt;&#160;180&#160;days&#160;≤&#160;1year
&gt;&#160;90&#160;days&#160;≤&#160;
≤&#160;90&#160;days
&gt; 1year
IAS 39 AG 84-
IFRS 7.37 (a);                                                             IAS 39 AG 84-                                          IAS 39                                                   92;
IAS 39.58-70                                  IAS 39 AG 84-92                                               IFRS 7.37 (c)
IG 26-28                                                                92; IFRS 7.37 (b)                                      AG 84-92                                           IFRS 7.16,37 (b);
Equity instruments                                       IAS 32.11                                                                                                                                                                                                                                      Base: Assets   MC: AS/Equity instruments h
of which: at cost                                                                                                                                                                                                                                                                                    Base: Assets   MC: AS/Unquoted equity ins
of which: credit institutions                                                                                                                                                                                                                                                                        Base: Assets   MC: AS/Equity instruments h
of which: other financial corporations                                                                                                                                                                                                                                                               Base: Assets   MC: AS/Equity instruments h
of which: non-financial corporations                                                                                                                                                                                                                                                                 Base: Assets   MC: AS/Equity instruments h
Debt securities                                                                                                                                                                                                                                                                                         Base: Assets   MC: AS/Debt securities
Central banks                                                                                                                                                                                                                                                                                        Base: Assets   MC: AS/Debt securities
General governments                                                                                                                                                                                                                                                                                  Base: Assets   MC: AS/Debt securities
Credit institutions                                                                                                                                                                                                                                                                                  Base: Assets   MC: AS/Debt securities
Other financial corporations                                                                                                                                                                                                                                                                         Base: Assets   MC: AS/Debt securities
Corporates                                                                                                                                                                                                                                                                                           Base: Assets   MC: AS/Debt securities
Loans and advances                                                                                                                                                                                                                                                                                      Base: Assets   MC: AS/Loans and advances
Central banks                                                                                                                                                                                                                                                                                        Base: Assets   MC: AS/Loans and advances
General governments                                                                                                                                                                                                                                                                                  Base: Assets   MC: AS/Loans and advances
Credit institutions                                                                                                                                                                                                                                                                                  Base: Assets   MC: AS/Loans and advances
Other financial corporations                                                                                                                                                                                                                                                                         Base: Assets   MC: AS/Loans and advances
Non-financial corporations. Corporates                                                                                                                                                                                                                                                               Base: Assets   MC: AS/Loans and advances
Non-financial corporations. Retail                                                                                                                                                                                                                                                                   Base: Assets   MC: AS/Loans and advances
Households. Corporates                                                                                                                                                                                                                                                                               Base: Assets   MC: AS/Loans and advances
Households. Retail                                                                                                                                                                                                                                                                                   Base: Assets   MC: AS/Loans and advances
By product:                                                                                                                                                                                                                                                                                             Base: Assets   MC: AS/Loans and advances
On demand [call] and short notice [current account]                                                                                                                                                                                                                                                  Base: Assets   MC: AS/On demand [call] an
Mortgage loans (Real estate collateralized loans)                                                                                                                                                                                                                                                    Base: Assets   MC: AS/Mortgage loans [Rea
Other collateralized loans                                                                                                                                                                                                                                                                           Base: Assets   MC: AS/Other collateralized
Trade receivables                                                                                                                                                                                                                                                                                    Base: Assets   MC: AS/Trade receivables
Finance leases                                                                                                                                                                                                                                                                                       Base: Assets   MC: AS/Finance leases
Reverse repurchase loans                                                                                                                                                                                                                                                                             Base: Assets   MC: AS/Reverse repurchase
Consumer credit                                                                                                                                                                                                                                                                                      Base: Assets   MC: AS/Consumer credit
Other term loans                                                                                                                                                                                                                                                                                     Base: Assets   MC: AS/Other term loans
Other                                                                                                                                                                                                                                                                                                Base: Assets   MC: AS/Other (advances)
Total                                                    IFRS 7.37                                                                                                                                                                                                                                      Base: Assets   For rows 5 and 10: MC: AS/E
Bartosz Ochocki:
Non specifically attributable collaterals                CP                                                                                                                                                 Base: Assets MC: AS/Debt instruments wi
IM: IM/&gt; IM/180≤ 180days
days IM: days ≤ 1year
IM: IM/ImpairedIM: IM/Impaired IM: IM/Impaired IM: IM/Unimpaired
IM: IM/≤ 90 IM:90 days IM/&gt; 1year                                                                              IM: past due
IM: IM/Impaired and IM/Write-offs
attributable for debt
AL: AL/Specific allowance Collective allowance for financial assets
AL:AL/ for collectively assets
AL: AL/Specific allowance for individually assessed financial assessed incurred but not reported losses
security or loan category.
CG: CG/Collateralised and/or guaranteed
AT: amount AT: AT/Carrying amount
AT: AT/Carrying
AT: AT/Carrying AT/Carrying amountamount AT/Carrying amount
AT:                                    AT: AT/Carrying amount
AT: AT/Carrying amount                               exposure to credit risk
AT: AT/MaximumAT: AT/Accumulated write-offs
8.&#160;Financial&#160;Assets&#160;designated&#160;at&#160;fair&#160;value&#160;through&#160;profit&#160;or&#160;loss:&#160;credit&#160;risk&#160;information
Amount of                            Amount of the
Amount by which                          Amount of the
cumulative                            change in the    Amount of cumulative
any related credit                     change in the fair
Maximum                            change in the fair                     period in the fair   change in the fair
derivatives mitigate                       value of any
exposure to                               values                          value attributable value of any related
References                        the maximum                            related credit
credit risk                         attributable to                      to changes in the credit derivatives since
exposure to credit                       derivatives or
changes in the                        credit risk of the      designated
risk                           similar instrument
credit risk                         financial asset
IFRS 7.9 (a)        IFRS 7.9 (b)         IFRS 7.9 (c)     IFRS 7.9 (d)        IFRS 7.9 (c)         IFRS 7.9 (d)
9.&#160;Information&#160;on&#160;Credit&#160;Risk&#160;and&#160;Impairment&#160;
Table A. Overview of impairment
References                   Additions                        Reversals                  Total
Impairment on financial assets not measured at fair value through profit or loss              IFRS 7.20( e)                                                                                                                                         MC:                      PL: IAS 39
CC: CC/Impairment AS/Financial assets underPL/Not measured at fair value through profit or loss
IFRS 7.20( e); IAS 39.66
Financial assets measured at cost [unquoted equity and related derivatives]                                                                                                                                                                 MC:                    PL: PL/IAS derivatives measured at cost
CC: CC/Impairment AL/Unquoted equity and related39 portfolios
IFRS 7.20( e); IAS 39.67-
Available-for-sale financial assets                                                                                                                                                                                                         MC:                     PL: PL/Available-for-sale
CC: CC/Impairment AS/Equity and debt instruments held
IFRS 7.20( e); IAS 39.63-
Loans and receivables                                                                                                                                                                                                                       MC:                    PL:
CC: CC/Impairment AS/Debt instruments heldPL/Loans and receivables
Held-to-maturity investments                                                                                                                                                                                                                MC:                    PL:
CC: CC/Impairment AS/Debt instruments heldPL/Held-to-maturity
Impairment on non-financial assets                                                            IAS 36.126(a),(b)                                                                                                                                     CM:                     PL: PL/Portfolios outside IAS 39
CC: CC/Impairment AS/Tangible and intangible assets, investment in entities accounted for using equity method and other assets
Property, plant and equipment                                                            IAS 16.73( e) (v-vi)                                                                                                                                  CM:
CC: CC/Impairment AS/Tangible assets PL: PL/Property, plant and equipment
Investment properties                                                                    IAS 40.79 (d) (v)                                                                                                                                     CM:
CC: CC/Impairment AS/Tangible assets PL: PL/Investment property
IAS 36.10 b; IAS 36.88-
Goodwill                                                                              99, 124; IFRS 3                                                                                                                                       CM:
CC: CC/Impairment AS/Intangible assets PL: PL/Goodwill
Appendix B67(d) (v)
Other intangible assets                                                               IAS 38.118 ( e) (iv) (v)                                                                                                                              CM:
CC: CC/Impairment AS/Intangible assets PL: PL/Other intangible assets
Investments in entities accounted for using the equity method                         IAS 28.31-34                                                                                                                                          CM:                     PL: PL/Rest of portfolios the equity 39
CC: CC/Impairment AS/Investments in entities accounted for usingoutside IAS method
Subsidiaries                                                                                                                                                                                                                           MC:                                                     RP: 39
PL: PL/Rest of portfolios the equityRP/Subsidiaries
CC: CC/Impairment AS/Investments in entities accounted for usingoutside IASmethod
Joint ventures                                                                                                                                                                                                                         MC:                                                     RP: 39
PL: PL/Rest of portfolios the equityRP/Joint
CC: CC/Impairment AS/Investments in entities accounted for usingoutside IASmethodventures
Associates                                                                                                                                                                                                                             MC:                                                     RP: 39
PL: PL/Rest of portfolios the equityRP/Associates
Other                                                                                                                                                                                                                                       MC:
CC: CC/Impairment AS/Other assets      PL: PL/Rest of portfolios outside IAS 39
Total                                                                                                                                                                                                                                               MC:
CC: CC/Impairment AS/Total             PL: PL/Total
IFRS 7.20 (d); IAS
Interest income on impaired financial assets accrued                                                                                                                                                                                                                           PL: IAS 39                    IM: IM/Impaired
CC: CC/Interest MC: AS/Financial assets underPL/Not measured at fair value through profit or loss
39.AG 93
Base: (Expenses)/(Losses)        Base: Income/Gains                               Base: Assets
Base: Income/gains (expenses)/(losses), net
AT: AT/Allowances/Accumulated impairment
Table B. Movements in allowances for credit losses and impairment of equity instruments
on exposures
Amounts set
reversed for
IFRS 7.16, B5 (d); CRD Annex XII Part 2, &#167;6 (i) (i-v)
IAS 39.63-70, AG 84-
Specific allowances for individually assessed financial assets
92; IFRS 7.37 (b)
Specific allowances for collectively assessed financial assets                                IAS 39.59, 64
Collective allowances for incurred but not reported losses on financial assets                IAS 39.59, 64
1                                                                                                                          Base: Assets                                                                                          B                 assets
Base: Changes in assets Base: Changes in assetsBase: Changes in assets ase: Changes in Base: Changes in assets Base: Assets                       Base: Income                    Base: Expenses
e.g. exchange rate differences, business combinations, acquisitions and disposals of subsidiaries, etc.
AT: AT/Carrying amount                                   AT: AT/Amounts         AT: AT/Amounts reversed loan losses onprobable
AT: for estimatedAT: AT/Transfers between AT: AT/Carrying amount
AT: AT/Amounts taken against allowances set aside for estimated probable AT/Other adjustments loan losses on exposures
allowances                                                         CC: CC/Value adjustments recorded directly to inco
CC: CC/Recoveries recorded directly to income statement [Debt instruments impaired
Table C. Collateral held when permitted to sell or repledge
of which: collateral
Fair values of                                    Fair values of        collateral
References             Fair values of collateral held                              under reverse repo
collateral sold                               collateral repledged     repledged
under repo
IFRS 7.15 (a)               IFRS 7.15 (b)                                    IFRS 7.15 (b)
Financial assets                                                                                                                                                                                                                                                         permitted to sell or repledge PL: PL/IAS
Base: Collateral held whenMC: AS/Equity and debt instruments held39 portfolios
Equity instruments                                                                                                                                                                                                                                                       permitted to sell or repledge P
Base: Collateral held whenMC: AS/Equity instruments held L: PL/IAS 39 portfolios
Debt securities                                                                                                                                                                                                                                                     permitted to securities
Base: Collateral held whenMC: AS/ Debt sell or repledge PL: PL/IAS 39 portfolios
Loans and advances                                                                                                                                                                                                                                                  permitted to sell or repledge
Base: Collateral held whenMC: AS/ Loans and advances PL: PL/IAS 39 portfolios
Non-financial assets                                                                                                                                                                                                                                                     permitted to sell or repledge PL: IAS 39
Base: Collateral held whenMC: AS/Not financial assets under PL/Other than held for sale portfolios outside IAS 39
1                                                                                                                                                         MC: CH/Collateral sold MC: CH/Collateral [under reverse repo] sold MC: CH/Collateral repledged under repo
MC: CH/Total collateral held when permitted to sell or permitted to repledge MC: CH/Collateral repledged
When permitted to sell or repledge the collateral in the absence of default by the owner of collateral
AT: AT/Fair value              AT: AT/Fair value         AT: AT/Fair value   AT:AT/ Fair value     AT: AT/Fair value
Table D. Collateral obtained by taking possession during the period
References                                                 Amount
Non-current assets held-for-sale                                                              IFRS 7.38 (a)                                                                                                                          CG: CG/Non-current
Base: Collateral obtained during the period assets held-for-sale
Property, plant and equipment                                                                 IFRS 7.38 (a)                                                                                                                          CG: CG/Property, plant
Base: Collateral obtained during the period and equipment
Investment property                                                                           IFRS 7.38 (a)                                                                                                                          CG: CG/Investment property
Base: Collateral obtained during the period
Equity and debt instruments                                                                   IFRS 7.38 (a)                                                                                                                          CG: CG/Equity and debt instruments
Cash                                                                                          IFRS 7.38 (a)                                                                                                                          CG: CG/Cash
Other                                                                                         IFRS 7.38 (a)                                                                                                                          CG: CG/Other
Total                                                                                                                                                                                                                                CG: CG/Collateral obtained in period
Table E: Foreclosure [tangible assets] accumulated
References                                        Accumulated amount
Foreclosure [tangible assets]                                                                 IFRS 7.38 (a)                                                                                                   Base: Assets           MC: AS/ Accumulated foreclosure
10.&#160;Financial&#160;liabilities                         Base: Liabilities
Table A. Financial liabilities: breakdown by product and by counterparty
Carrying amount                                                       Amount of cumulative change in fair      Amount contractually required to
References                                                  Designated at fair value through                                              values attributable to changes in               pay at maturity
Held for trading                                                                 Amortised cost
profit or loss                                                                   credit risk
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 7.10 (a)                           IFRS 7.10 (b)
Derivatives                                       IAS 39 AG 15 (a)
Short positions                                   IAS 39 AG 15 (b)
Equity instruments                       IAS 32.11
Deposits                                          ECB/2008/32 Annex 2 part 2.9
Current accounts / overnight deposits    ECB/2008/32 Annex 2 part 2.9.1
Deposits with agreed maturity            ECB/2008/32 Annex 2 part 2.9.2
Deposits redeemable at notice            ECB/2008/32 Annex 2 part 2.9.3
Repurchase agreements                    ECB/2008/32 Annex 2 part 2.9.4
Customer saving certificates
Bonds                                    IFRS 7.IG 8
Convertible                    IAS 32.AG 31
PL: PL/Held for trading                                                          PL: PL/Financial                        PL: PL/Measured                       PL: PL/IAS 39
PL: PL/Designated at fair value through profit or loss liabilities measured at amortised cost at fair value through profit and loss portfolios
Table B. Subordinated liabilities                                                  AT: AT/Carrying amount                   AT: AT/Carrying amount                  AT: AT/Carrying amount                                                        AT: AT/Amount credit risk
AT: AT/Accumulated change in fair value attributable tocontractually required to pay at mat
Designated at fair value through
References                   profit or loss
IFRS 7.8 (e) (i); IAS 39.9                 IFRS 7.8 (f); IAS 39.47
Deposits                                          ECB/2008/32 Annex 2 part 2.9                                                                                     MC: LI/Deposits with agreed maturity that are subordinated
Debt securities issued                                                                                                                                             MC: LI/Debt securities issued that are subordinated
Total                                                                                                                                                              MC: LI/Deposits and debt securities issued that are subordinated
11.&#160;Information&#160;on&#160;fair&#160;value
This table will be split in two sections for
Table A. Information on fair value of financial instrumentsassets rows and liabilities rows due to
rendering restrictions.
Fair value                     Fair value hierarchy                       Unrealised gains and losses for the period         Gross [before taxes] unrealised gain
References                                            Level 2                  Level 3                   Level 2                      Level 3           Level 1
IFRS 7.25-26             IFRS 7.27 A (b)          IFRS 7.27 A ( c)
IFRS 7.8 (a)(ii); IAS
39.9, AG 14
Derivatives held for trading                           IAS 39.9
Equity instruments                                     IAS 32.11
Financial assets designated at fair value through         IFRS 7.8 (a) (i); IAS 39.9
Available-for-sale financial assets                       IFRS 7.8.(d); IAS 39.9
Derivatives&#160;–&#160;Hedge&#160;accounting&#160;                           IFRS 7.22 (b); IAS 39.9
IFRS 7.8 (e) (ii); IAS
39.9, AG 14-15
Derivatives held for trading                           IAS 39.9, AG 15 (a)
Short positions                                        IAS 39 AG 15 (b)
Deposits                                               ECB/2008/32 Annex 2
Financial liabilities designated at fair value through
IFRS 7.8 (e) (i); IAS 39.9
Derivatives&#160;–&#160;Hedge&#160;accounting                            IFRS 7.22 (b); IAS 39.9
Base: Assets         Base: Assets /Liabilities                            Base: Income/gains (expenses)/(losses), net
Base: Assets/ Liabilities                                                      Base: Assets /Liabilities
AT: AT/Fair value    AT: AT/Fair value             AT: AT/Fair value                                     CC:                      AT: net
CC: Unrealised gains (losses), net Unrealised gains (losses),AT/Accumulated unrealised gains
LV: LV/Level 2 and 3 LV: LV/Level 2                LV: LV/Level 3         LV: LV/Level 2                 LV: LV/Level 3           LV: LV/Level 1
BA: Before tax
Table B. Information on fair value of financial instruments: Loans and receivables and financial liabilities at amortised cost
Fair value                      Fair value hierarchy
References                                            Level 2                   Level 3
IFRS 7.25-26             IFRS 7.27A.(b)           IFRS 7.27A.(c)
IFRS 7.8 (c); IAS 39.9,
Loans and receivables                                                                                                                                           Base: Assets                                        PL: PL/Loans and receivables
MC: AS/ Loans and receivables
Financial liabilities measured at amortised cost          IFRS 7.8 (f); IAS 39.47                                                                               Base: Liabilities                                    PL: PL/Financial liabilities measured at
MC: LI/Deposits, debt securities issues and other financial liabi
ECB/2008/32 Annex 2
Deposits                                                                                                                                                     Base: Liabilities            MC: LI/Deposits           PL: PL/Financial liabilities measured at
Debt securities issued                                                                                                                                       Base: Liabilities                                      PL: PL/Financial liabilities measured at
MC: LI/Debt securities issued
Other financial liabilities                                                                                                                                  Base: Liabilities                                      PL: PL/Financial liabilities measured at
MC: LI/ Other financial liabilities
AT: AT/Fair value    AT: AT/Fair value             AT: AT/Fair value
LV: LV/Level 2 and 3 LV: LV/Level 2                LV: LV/Level 3
Table C. Use of the Fair Value Option
Financial instruments designated                                                Accounting        Evaluation on a fair value
References                 mismatch                   basis
IFRS 7.B5(a)                                                         IAS 39.9 b(i)            IAS 39.9 b(ii)          IAS 39.11A-12
ASSETS                                                                                                                                                                                       For first two columns: For last column:
Equity Instruments                                     IAS 32.11                                                                                             Base: Assets                 MC: AS/Equity instruments held
Debt securities                                                                                                                                              Base: Assets                 MC: AS/Debt securities MC: AS/Debt securities that are hybrid
Loans and advances                                                                                                                                           Base: Assets                                        MC:
MC: AS/Loans and advances AS/Other term loans that are hyb
MC: AS/Debt instruments that are hyb
profit or loss: total                                                                                                                                           Base: Assets
part 2.9                                                                                              Base: Liabilities            MC: LI/Deposits           MC: LI/Deposits with agreed maturity
Debt securities issued                                                                                                                                       Base: Liabilities                                      MC:
MC: LI/Debt securities issued LI/Debt securities issued that are
Other financial liabilities                                                                                                                                  Base: Liabilities                                      MC: LI/Other financial liabilities that a
MC: LI/Other financial liabilities
profit or loss: total                                                                                                                                        Base: Liabilities                                       MC: LI/Deposits and debt securities is
PL: PL/Evaluation on a fair value basis
PL: PL/Accounting mismatch                       PL: PL/Hybrid contracts
Table D. Hybrid financial instruments not designated at fair value through profit or loss
Loans and              Held-to-maturity
Rest of separable hybrid contracts                  Held for trading             receivables           investments [Host
[Host contracts]
[not designated at fair value through profit or loss]                                  [Host contracts]            contracts]
IAS 39.9                 IAS 39.11                IAS 39.11                 IAS 39.11
Financial assets                                                                                                                                             Base: Assets                 MC:AS/Debt instruments held that are hybrid contracts
PL: PL/Held for trading                           PL: PL/Held-to-maturity
PL: PL/Loans and receivables                       PL: PL/Available-for-sale
Held for trading           [Host contracts]
IAS 39.9                  IAS 39.11
Financial liabilities                                                                                     Base: Liabilities            MC:LI/Deposits and debt securities issued that are hybrid contracts
Gross [before taxes] unrealised gains and losses
Level 2             Level 3
Base: Assets /Liabilities Base: Assets /Liabilities
AT: gains (losses), net
AT: AT/Accumulated unrealised AT/Accumulated unrealised gains (losses), net
LV: LV/Level 2            LV: LV/Level 3
BA: Before tax            BA: Before tax
PL: PL/Loans and receivables
PL: PL/Financial liabilities measured at amortised cost
For last column:
MC: AS/Debt securities that are hybrid contracts
MC: AS/Other term loans that are hybrid contracts
MC: AS/Debt instruments that are hybrid contracts
MC: LI/Deposits with agreed maturity that are hybrid contracts
MC: LI/Debt securities issued that are hybrid contracts
MC: LI/Other financial liabilities that are hybrid contracts
MC: LI/Deposits and debt securities issued that are hybrid contracts
truments held that are hybrid contracts
12.&#160;Transfer&#160;of&#160;financial&#160;assets&#160;
Table&#160;A.&#160;Derecognition&#160;and&#160;financial&#160;liabilities&#160;associated&#160;with&#160;transferred&#160;financial&#160;assets
Financial assets                                                                                              Financial assets entirely recognized                                                     Financial assets recognized by the entity&#39;s        Financial assets
Original assets                                                 Associated liabilities                   Total amount       Part of asset
Of which                                                    Of which                         still recognised   Associated
References                                                   Of which                                                     Of which                          of the original                                         derecognised
Total amount                                   repurchase          Total amount                             repurchase                          [continuing        liabilities
securitization                                              securitization                            assets
agreements                                                   agreements                         involvement]
IAS 1.77; IFRS
IFRS 7.13 (a)                                                          IFRS 7.13 (c)                                IFRS 7.13 (c)         IFRS 7.13 (c)       IFRS 7.13 (c)       IFRS 7.13 (c)    IFRS 7.13 (d)     IFRS 7.13 (d)      IFRS 7.13 (d)           CP
Held for trading                    IFRS 7.8 (a)(ii); IAS 39.9, AG 14
Equity instruments               IAS 32.11
Designated at fair value            IFRS 7.8 (a)(i); IAS 39.9
Available-for-sale                  IFRS 7.8 (d); IAS 39.9
IFRS 7.8 ( c); IAS 39.9, AG 16,
Base: Asset                      Base: Asset         Base: Asset       Base: Liability       Base: Liability      Base: Liability     Base: Asset      Base: Asset         Base: Liability  Base: Asset
AT: AT/Amount of original                            AT: AT/Amount ofAT: AT/Amount of original
AT: AT/Amount of original              original             AT: AT/Amount of original
AT: AT/Amount of original
AT: AT/Amount of original             original        AT: AT/Amount of original
AT: AT/Amount ofAT: AT/Amount of original
TR: TR/Securitization, Original asset TR: TR/EntirelyOriginal assets Securitization, Associated liability TR/Recognized byTR/Part still recognised [continuing involvement]
TR: TR/Entirely recognized, Original asset                                                   TR: TR/              TR: TR/RepurchaseTR:
TR: TR/Repurchase agreements, recognized, Associated liability                                    TR: entity&#39;s continuing involvement. Original assets
TR: entity&#39;s continuing involvement,
agreements, Associated liability TR: TR/Recognized byTR/Entirely derecognised
Table&#160;B.&#160;Collateral&#160;pledged
References                    Carrying amount
Liabilities                                  IFRS 7.14 (a)                                            MC: AS/Equity and debt instruments held pledged as collateral of liabilities
Contingent liabilities                       IFRS 7.14 (a)                                            MC: AS/Equity and debt instruments held pledged as collateral of contingent liabilities
CRD Art.94
Base: Asset
TR: TR/Derecognised for capital purposes
13.&#160;Tangible&#160;and&#160;intangible&#160;assets
Table A. Tangible and intangible assets: carrying amount
References                Carrying amount
Property plant and equipment                                                 IAS 16.6; IAS 16.29; IAS 1.54 (a)
revaluation model                                                         IAS 16.31, 73 (a), (d)
cost model                                                                IAS 16.30, 73 (a), (d)
Investment property                                                          IAS 40.5, 30; IAS 1.54 (b)
fair value model                                                          IAS 40,33-55, 76
cost model                                                                IAS 40.56, 79 (c)
Other intangible assets                                                      IAS 38.8, 118, 122
revaluation model                                                         IAS 38.75-87, 124 (a) (ii)
cost model                                                                IAS 38.74
Base: Assets
Table B. Tangible and intangible assets: assets subject to operating lease
Property plant and equipment                                                 IAS 16.6; IAS 1.54 (a)
revaluation model                                                         IAS 17.49; IAS 16.31, 73 (a) (d)
cost model                                                                IAS 17.49; IAS 16.30, 73 (a) (d)
Investment property                                                          IAS 40.IN5; IAS 1.54 (b)
fair value model                                                          IAS 17.49; IAS 40.33-55, 76
cost model                                                                IAS 17.49; IAS 40.56,79 ( c)
Other intangible assets                                                      IAS 38.8, 118
revaluation model                                                         IAS 17.49; IAS 38.75-87, 124 (a) (ii)
cost model                                                                IAS 17.49; IAS 38.74
14. Provisions                                                                 Base: Liabilities
Pensions and other        Other                        Pending legal issues   Loan commitments        Other
Restructuring                                                             Total
post retirement        employee                        and tax litigation      and guarantees      provisions
References        benefit obligations      benefits
IAS 19,10,                                             IAS 37.App C.9;
IAS 19.54; IAS
44(a),128,133;   IAS 37.70-83     IAS 37.App C.6/10     IAS 39.2(h), 47( c)   IAS 37.14
1.78(d)
IAS 1.78(d)                                            (d), BC 15, AG 4
Opening balance [carrying amount at the beginning of the period]                 IAS 37.84 (a)
Additions, including increases in existing provisions                            IAS 37.84 (b)
Amounts used                                                                     IAS 37.84 (c)
Unused amounts reversed during the period                                        IAS 37.84 (d)
Increase in the discounted amount [passage of time] and effect of any change
in the discount rate                                                             IAS 37.84 (e)
Other movements                                                                       CP
Closing balance [carrying amount at the end of the period]                       IAS 37.84 (a)
15. Geographical breakdown of assets and liabilities by residence of the counterparty
Table&#160;A.&#160;Geographical&#160;breakdown&#160;of&#160;assets&#160;
References             Domestic       EMU countries                     Rest of the world
Financial assets held for trading                          IFRS 7.8 (a)(ii); IAS
Financial assets designated at fair value through profit   IFRS 7.8 (a) (i); IAS
or loss                                                    39.9
Available-for-sale financial assets                        IFRS 7.8.(d); IAS 39.9
Equity instruments                                      IAS 32.11
IFRS 7.8.(c); IAS
39.9, AG26
IFRS 7.8.(b);IAS 39.9,
Rest of assets
Total assets                                               IAS 1.9 (a), IG 6
GA:              GA: RC/Rest of the world
GA: RC/Domestic GA: RC/EMU Countries RC/Other EU countries
Table&#160;B.&#160;Geographical&#160;breakdown&#160;of&#160;liabilities&#160;
Financial liabilities held for trading                     IFRS 7.8 (e) (ii); IAS
39.9 AG 14-15
Derivatives held for trading                            IAS 39 AG 15 (a)
Short positions                                         IAS 39 AG 15 (b)
ECB/2008/32 Annex
2 part 2.9
Financial liabilities designated at fair value through     IFRS 7.8 (e) (i); IAS
profit or loss                                             39.9
IFRS 7.8 (f); IAS
Deposits                                                ECB/2008/32 Annex
Rest of liabilities
Total liabilities                                          IAS 1.9(b), IG 6
Base: Assets                                        PL: PL/Held for trading
MC: AS/Derivatives and equity and debt instruments held
Base: Assets        MC: AS/Derivatives              PL: PL/Held for trading
Base: Assets        MC: AS/Equity instruments held PL: PL/Held for trading
Base: Assets        MC: AS/Debt securities          PL: PL/Held for trading
Base: Assets        MC: AS/Loans and advances       PL: PL/Held for trading
Base: Assets                                       PL: PL/Designated at fair value through profit or loss
Base: Assets        MC: AS/Equity instruments held PL: PL/Designated at fair value through profit or loss
Base: Assets        MC: AS/Debt securities         PL: PL/Designated at fair value through profit or loss
Base: Assets        MC: AS/Loans and advances      PL: PL/Designated at fair value through profit or loss
Base: Assets                                       PL: PL/Available-for-sale
Base: Assets        MC: AS/Equity instruments held PL: PL/Available-for-sale
Base: Assets        MC: AS/Debt securities         PL: PL/Available-for-sale
Base: Assets        MC: AS/Loans and advances      PL: PL/Available-for-sale
Base: Assets        MC: AS/Debt instruments              PL: PL/ Loans and receivables
Base: Assets        MC: AS/Debt securities               PL: PL/ Loans and receivables
Base: Assets        MC: AS/Loans and advances            PL: PL/ Loans and receivables
Base: Assets         MC: AS/Debt instruments        PL: PL/Held-to-maturity
Base: Assets                                        PL: PL/Portfolios outside
MC: AS/Cash on hand and non financial assets under IAS 39IAS 39
Base: Assets         MC: AS/Total assets            PL: PL/Total portfolio
GA: RC/Rest of the world
Base: Liabilities                                        PL: PL/Held for trading
MC: LI/Financial liabilities under IAS 39
Base: Liabilities   MC: LI/Derivatives [liabilities]     PL: PL/Held for trading
Base: Liabilities   MC: LI/Short positions               PL: PL/Held for trading
Base: Liabilities   MC: LI/Deposits                      PL: PL/Held for trading
Base: Liabilities   MC: LI/Debt securities issued        PL: PL/Held for trading
Base: Liabilities   MC: LI/Other financial liabilities   PL: PL/Held for trading
Base: Liabilities                                      PL: PL/Designated at fair value through profit or loss
MC: LI/Deposits, debt securities issues and other financial liabilities
Base: Liabilities   MC: LI/Deposits                      PL: PL/Designated at fair value through profit or loss
Base: Liabilities   MC: LI/Debt securities issued        PL: PL/Designated at fair value through profit or loss
Base: Liabilities   MC: LI/Other financial liabilities   PL: PL/Designated at fair value through profit or loss
Base: Liabilities                                      PL: PL/Financial liabilities measured
MC: LI/Deposits, debt securities issues and other financial liabilities at amortised cost
Base: Liabilities   MC: LI/Deposits                      PL: PL/Financial liabilities measured at amortised cost
Base: Liabilities    MC: LI/Debt securities issued       PL: PL/Financial liabilities measured at amortised cost
Base: Liabilities    MC: LI/Other financial liabilities PL: PL/Financial liabilities measured at amortised cost
Base: Liabilities                                        PL: PL/Portfolios outside IAS 39
MC: LI/Not financial liabilities under IAS 39
Base: Liabilities    MC: LI/Total liabilities            PL: PL/Total portfolio
16.&#160;Defined&#160;benefit&#160;plans&#160;and&#160;employee&#160;benefits
Table A. Components of defined benefit plan assets and liabilities
References                            Amount
Present value of wholly or partially funded defined benefit obligations      IAS 19.120A (d), 54 (a)
Fair value, defined benefit plan assets                                      IAS 19.120A (j), 54 (d)
Equity instruments                                                        IAS 19.120A (j)
Debt instruments                                                          IAS 19.120A (j)
Property                                                                  IAS 19.120A (j)
Other assets                                                              IAS 19.120A (j)
Of which: Financial instruments issued by the entity                   IAS 19.120A (k) (i)
Present value of wholly unfunded defined benefit obligations                 IAS 19.120A (d), 54 (a)
Unrecognised actuarial gains                                                 IAS 19.120A (f) (i), 92, 54 (b)
Unrecognised actuarial (losses)                                              IAS 19.120A (f) (i), 92, 54 (b)
Unrecognised past service cost                                               IAS 19.120A (f) (ii); 96, 54 (c)
Amounts not recognised as an asset, due to limits of para 58 (b)             IAS 19.120A (f) (iii), 58 (b)
Defined benefit assets, total                                                IAS 19.120A (f)
Pension and other post retirement benefit obligations                        IAS 19.120A (f), 54
Memo item: Fair value of any right to reimbursement recognised as an asset   IAS 19.120A (f) (iv), 104A
This line and the three
below could be founded
Table B. Movements in defined benefit obligations                              and unfounded so another
CM is needed.
Defined benefit obligations [opening balance]                                IAS 19.120A (c)
Current service cost                                                         IAS 19.120A (c) (i)
Interest cost                                                                IAS 19.120A (c) (ii)
Contributions paid by plan participants                                         This is carrying amount
IAS 19.120A (c) (iii)
Actuarial gains and losses, total                                               although is fair
IAS 19.120Ait(c) (iv) value as
Foreign currency exchange increase (decrease)                                   well (similar (v)
IAS 19.120A (c)to other balance
Benefits paid                                                                   sheet items).
IAS 19.120A (c) (vi)
Past service cost, total                                                     IAS 19.120A (c) (vii)
Increases (decreases) through business combinations (divestitures)           IAS 19.120A (c) (viii)
Other increase (decrease)                                                    CP
Defined benefit obligations [closing balance]                                IAS 19.120A (c), 54 (a)
Table C. Memo items [related to staff expenses]
References                         Current period
Pension and similar expenses                                                 CP
Share based payments                                                         IFRS 2.44
17.&#160;Loan&#160;commitments,&#160;financial&#160;guarantees&#160;and&#160;other&#160;commitments
References                IFRS 7.36 (a),
B10 (c) (d)
IAS 39.2 (h), 4 (a) ( c), BC 15;
CRD Annex II
Of which: doubtful
IAS 39.9 AG 4, BC 21; IFRS 4 A;
Credit institutions                                               Are credit derivatives
Other financial corporations                                      always in guarantees
Corporates                                                        received or only in this
Retail                                                            line?
Guarantees received (including credit derivatives)
OTHER COMMITMENTS                                                    CRD Annex II
18. Asset management, custody and other service functions              Base: Managed assets, custody assets and assets involved in services provided by entityAssets
Assets involved in         Of which:              Of which:
This is assets of customers; the services
outside of the reporting entity&#39;s             Instruments issued          Duplicated
portfolio.                                        by the entity          investments
Asset management [by type of customer]
Customer portfolios managed on a discretionary basis
Custody assets [by type of customer]
Other institutional customers
Of which: entrusted to other entities
Central administration services for institutional customers
Customer resources distributed but not managed [by type of product]
19.&#160;Fee&#160;and&#160;commission&#160;income&#160;and&#160;expenses                              CC: CC/Fee and commission
References       expenses of the
Fee and commission income                                               IFRS 7.20 (c )
Custody [by type of customer]
Servicing fees from securitization activities
Loan commitments given
(Fee and commission expenses)                                           IFRS 7.20 (c )
(Clearing and settlement)
(Servicing fees for securitization activities)
(Loan commitments received)
(Guarantees received)
20. Breakdown of selected items of income statement
Table A. Interest income and expense
Interest                                                                                                                 References               Income              Expenses
Derivatives held for trading                                                                                       IAS 18.35 (b) (iii)                                                CC: CC/Interest
Debt securities                                                                                                    IAS 18.35 (b) (iii)                                                CC: CC/Interest
Central banks                                                                                                                                                                     CC: CC/Interest
General governments                                                                                                                                                               CC: CC/Interest
Credit institutions                                                                                                                                                               CC: CC/Interest
Other financial corporations                                                                                                                                                      CC: CC/Interest
Corporates                                                                                                                                                                        CC: CC/Interest
Retail                                                                                                                                                                            CC: CC/Interest
Loans and advances                                                                                                                                                                    CC: CC/Interest
Central banks                                                                                                  IAS 18.35 (b) (iii)                                                CC: CC/Interest
Non-financial corporations. Corporates                                                                                                                                            CC: CC/Interest
Non-financial corporations. Retail                                                                                                                                                CC: CC/Interest
Households. Corporates                                                                                                                                                            CC: CC/Interest
Households. Retail                                                                                                                                                                CC: CC/Interest
IAS 18.35 (b) (iii);
Deposits                                                                                                           ECB/2008/32 Annex 2
part 2.9                                                         CC: CC/Interest
Central banks                                                                                                                                                                    CC: CC/Interest
General governments                                                                                                                                                              CC: CC/Interest
Credit institutions                                                                                                                                                              CC: CC/Interest
Other financial corporations                                                                                                                                                     CC: CC/Interest
Non-financial corporations                                                                                                                                                       CC: CC/Interest
Households                                                                                                                                                                       CC: CC/Interest
Debt securities issued                                                                                                                                                              CC: CC/Interest
Other financial liabilities                                                                                                                                                         CC: CC/Interest
Base: Income/gains Base: (Expenses)/(Losses)
Table B. realised gains and losses on financial assets and liabilities not measured at fair value through profit or loss
Financial assets and liabilities not measured at fair value through profit or loss                                 References                  Realised gains      Realised losses
IFRS 7.20 (a) (ii); IAS
Available-for-sale financial assets                                                                                                                                                   CC: CC/Gains (losses)
39.9, 39.55 (b)
IFRS 7.20 (a) (iv); IAS
Loans and receivables                                                                                                                                                                 CC: CC/Gains (losses)
39.9, 39.56
IFRS 7.20(a)(iii); IAS
Held-to-maturity investments                                                                                                                                                          CC: CC/Gains (losses)
Financial liabilities measured at amortised cost                                                                                                                                      CC: CC/Gains (losses)
IFRS 7.20(a)(v )
Other                                                                                                                                                                                 CC: CC/Gains (losses)
Financial assets and liabilities not measured at fair value through profit or loss: Total                                                                                             CC: CC/Gains (losses)
Table C. Gains and losses on financial assets and liabilities held for trading
Financial assets and liabilities held for trading                                                                        References                Gains               Losses                  Net
Interest rate instruments and related derivatives                                                                  IFRS 7.20 (a) (i); IAS
39.55 (a); CP
Equity instruments and related derivatives                                                                         IFRS 7.20 (a) (i); IAS
Foreign exchange trading and related derivatives                                                                   IFRS 7.20 (a) (i); IAS
Credit risk instruments and related derivatives                                                                    IFRS 7.20 (a) (i); IAS
Commodities and related derivatives                                                                                IFRS 7.20 (a) (i); IAS
Other                                                                                                              CP
Financial assets and liabilities held for trading: Total
Table D. Gains and losses on financial assets and liabilities designated at fair value through profit or loss
Financial assets and liabilities designated at fair value through profit or loss                                          References               Gains               Losses         FV due to changes in
IFRS 7.20 (a) (i); IAS
39.55 (a), CP
Financial assets and liabilities designated at fair value through profit or loss: Total
Base: Income/gains Base: (Expenses)/(Losses) Income/gains (expenses)/(losses), net
Do not refer to PL (Hedge                                                 CC: CC/Gains       CC: CC/(Losses)     CC: CC/Change in fair value attributable to credit risk
Table E. Gains and losses from hedge accounting                    accounting), Do not refer
to CM: neither AS nor EQ
Gains and losses from hedge accounting                                                                                   References                Gains               Losses
Fair value changes of the hedging instrument [including discontinuation]                                           IFRS 7.24 (a) (i)                                                CC: CC/Fair value changes of the hedging instrument [including discontinuation]
Fair value changes of the hedged item attributable to the hedged risk                                              IFRS 7.24 (a) (ii)                                               CC: CC/Fair value changes of the hedged item attributable to the hedged risk
Ineffectiveness in profit or loss from cash flow hedges                                                            IFRS 7.24 (b)                                                    CC: CC/Ineffectiveness in profit or loss
This is only for derivatives
Ineffectiveness in profit or loss from hedges ofcan refer to the PL; Do
IFRS 7.24 (c)                                                    CC: CC/Ineffectiveness in profit or loss
Gains and losses from hedge accounting: Totalrefer to CM.
not                                                                                                                                   CC: CC/Hedge accounting
Do not refer to PL (Hedge
Do not refer to PL (Hedge                                                     Base: Income/gains Base: (Expenses)/(Losses)
accounting), Do not refer
accounting), Do not refer            to CM: neither AS nor EQ
Table F. Gains and losses on derecognition of assets other than held for sale
Gains and losses on derecognition of assets other than held for sale                                                      References               Gains               Losses
Property, plant and equipment                                                                                       IAS 16.68-71; IAS 1.34
(a), 1.98 (c)                                                      MC: AS/Tangible assets
Investment property                                                                                                IAS 40.69; IAS 1.34
Derecognition is not necessary           (a), 98 (d)                                                        MC: AS/Tangible assets
Intangible assets                                                         as there is no other possibility         IAS 38.113 - 115A; IAS
for gains/losses on other than           1.34 (a)                                                         MC: AS/Intangible assets
held for sale assets outside IAS         IAS 1.34 (a)                                                     MC: AS/Investments in entities accounted for using the equity method
Investments in entities accounted for using the equity method
39 portfolio.
Other assets                                                                                                       IAS 1.34 (a)                                                     MC: AS/Other assets
Gains and losses on derecognition of assets other than held for sale: Total                                                                                                         MC: AS/Tangible and intangible assets, investment in entities accounted for using equity me
Table G. Other operating income and expenses
This is a result from revaluation, has nothing
Other operating income and expenses                                       to do with operating lease. Is it necessary to References               Income              Expenses
indicate: CM: AS/Tangible assets and PL:IAS 40.76 (d)                                                       CC: CC/Fair value changes
Tangible assets measured using the fair value model
Property plant and equipment and investment
Investment property                                                                                                 IAS 40.75 (f)                                                     CC: CC/Rest of other operating for investment property
property [revaluation/fair value model] or is
Operating leases                                                                                                    IAS 17.50, 51, 56 (b)                                             CC: CC/Operating leases
CC: Fair value changes of tangible assets self
Other                                                                                                               CP                                                                CC: CC/Rest of other operating
Other operating income and expenses: Total                                                                                                                                            CC: CC/Other operating
21.&#160;Statement&#160;of&#160;comprehensive&#160;income
Profit (loss) for the year                                                                          IAS 1.7; IAS 1.81.(b); IAS 1.83 (a); IAS 1.IG6
Other comprehensive income                                                                          IAS 1.7; IAS 1.81.(b); IAS 1.IG6
Tangible assets                                                                                   IAS 1.7; IAS 1.IG6; IAS 16.39-40
Intangible assets                                                                                 IAS 1.7; IAS 38.85-86
Hedge of net investments in foreign operations [effective portion]                                IAS 39.102.(a)
Valuation gains (losses) taken to equity                                                    IAS 39.102.(a)
Transferred to profit or loss                                                               IAS 1.7; IAS 1.92-95; IAS 39.102.(a)
Other reclassifications                                                                     CP
Foreign currency translation                                                                      IAS 1.7; IAS 1.IG6; IAS 21.52.(b)
Translation gains (losses) taken to equity                                                  IAS 21.32,38-47
Transferred to profit or loss                                                               IAS 1.7; IAS 1.92-95; IAS 21.48-49
IAS 1.7; IAS 1.IG6; IFRS 7.23.(c); IAS
Cash flow hedges [effective portion]
39.95.(a)-96
Valuation gains (losses) taken to equity                                                   IAS 1.IG6; IAS 39.95.(a)-96
IAS 1.7; IAS 1.92-95; IAS 1.IG6; IAS 39.97-
Transferred to initial carrying amount of hedged items                                     IAS 1.IG6; IAS 39.97-101
Other reclassifications                                                                    CP
IAS 1.7; IFRS 7.20.(a).(ii); IAS 1.IG6; IAS
39.55.(b)
Valuation gains (losses) taken to equity                                                   IFRS 7.20.(a).(ii); IAS 1.IG6; IAS 39.55.(b)
IFRS 7.20.(a).(ii); IAS 1.7; IAS 1.92-95; IAS
1.IG6; IAS 39.55.(b)
Other reclassifications                                                                    IFRS 5.IG Example 12
Non-current assets and disposal groups classified as held for sale                               IFRS 5.38
Valuation gains (losses) taken to equity                                                   IFRS 5.38
Transferred to profit or loss                                                              IAS 1.7; IAS 1.92-95; IFRS 5.38
Actuarial gains (losses) on defined benefit pension plans                                        IAS 1.7; IAS 1.IG6; IAS 19.93A
Share of other recognised income and expense of entities accounted for using the equity method   IAS 1.82.(h); IAS 1.IG6; IAS 28.11
Other items                                                                                      IAS 1.82.(g)
Income tax relating to components of other recognised income and expense                         IAS 1.91.(b); IAS 1.IG6
Total comprehensive income for the year                                                             IAS 1.7; IAS 1.82.(i); IAS 1.IG6
Attributable to minority interest [Non-controlling interest]                                        IAS 1.83.(b).(i); IAS 1.IG6
Attributable to equity holders of the parent                                                        IAS 1.83.(b).(ii); IAS 1.IG6
22.&#160;Statement&#160;of&#160;changes&#160;in&#160;equity
Minority interests IAS 27.4; IAS
Profit (loss) attributable to equity
1.54.(q); IAS 27.27
Revaluation reserves and other
other valuation differences
Revaluation reserves and
Sources of equity changes                                                                      References
IAS 1.106;             IAS 1.106;                            IAS 1.106;                                          IAS 1.106; IAS   IAS 1.106.(a);                                IAS 1.106;                IAS 1.106.(a);                    IAS 1.106.(a);      IAS 1.9.(c); IAS
IAS 1.106                         IAS 1.106
IAS 1.54.(r)          IAS 1.78.(e)                           IAS 1.54.(r)                                       32.34; IAS 32.33 IAS 1.83.(a).(ii)                               IAS 32.35                 IAS 27.27-28                      IAS 27.27-28            1.IG6
Opening balance [before restatement]
Effects of corrections of errors recognised in accordance with IAS 8             IAS 1.106.(b); IAS 8.42
Effects of changes in accounting policies recognised in accordance with IAS 8   IAS 1.106.(b); IAS 1.IG6; IAS 8.22
Opening balance [current year]
Issuance of Ordinary Shares                                                      IAS 1.106.(d).(iii)
Issuance of Preference Shares                                                    IAS 1.106.(d).(iii)
Issuance of Other Equity Instruments [e.g. options, warrants..]                  IAS 1.106.(d).(iii)
Exercise/Expiration of Other Equity Instrument *e.g. options, warrants…+         IAS 1.106.(d).(iii)
Conversion of Debt to Equity                                                     IAS 1.106.(d).(iii)
Capital Reduction                                                                IAS 1.106.(d).(iii)
IAS 1.106.(d).(iii); IAS 32.35; IAS
1.IG6
Purchase of Treasury Shares                                                     IAS 1.106.(d).(iii); IAS 32.33
Sale/Cancellation of Treasury Shares                                            IAS 1.106.(d).(iii); IAS 32.33
Reclassification of Financial Instruments from Equity to Liability              IAS 1.106.(d).(iii)
Reclassification of Financial Instruments from Liability to Equity              IAS 1.106.(d).(iii)
Transfers among Components of Equity                                            IAS 1.106.(d).(iii)
Equity Increase (Decrease) Resulting from Business Combination                  IAS 1.106.(d).(iii)
Share based payments                                                            IAS 1.106.(d).(iii); IFRS 2.10
Other Increase (Decrease) in Equity                                             IAS 1.106.(d)
IAS 1.106.(d).(i)-(ii); IAS 1.82.(i);
Closing balance [current year]
23.&#160;Information&#160;on&#160;Minority&#160;interests&#160;and&#160;unrealised&#160;gains&#160;and&#160;losses
Table A. Minority interests: Revaluation reserves and other valuation differences
Tangible assets                                                            IAS 16.39-41                                Base: Equity                         CN:
MC: EQ/Tangible assetsCN/Minority interests [Non-controlling interests]
Intangible assets                                                          IAS 38.85-87                                Base: Equity                         CN: CN/Minority interests [Non-controlling interests]
MC: EQ/Intangible assets
Hedge of net investments in foreign operations [effective portion]         IAS 39.102.(a)                              Base: Equity                         CN: CN/Minority foreign [Non-controlling interests]
MC: EQ/Hedge of net investments ininterestsoperations [effective portion]
IAS 21.52.(b), 32, 38-
49                                          Base: Equity                        CN: CN/Minority
MC: EQ/Foreign currency translationinterests [Non-controlling interests]
IFRS 7.23.(c); IAS
39.95-101                                   Base: Equity                        CN: CN/Minority portion]
MC: EQ/Cash flow hedges [effective interests [Non-controlling interests]
IFRS 7.20.(a).(ii); IAS
39.55.(b)                                   Base: Equity                         CN: CN/Minority interests [Non-controlling interests]
MC: EQ/Available-for-sale financial assets
IFRS 5.38, IG
Example 12                                  Base: Equity                       CN: CN/Minority interests [Non-controlling
MC: EQ/Non-current assets and disposal groups held for sale interests]
Share of other recognised income and expense of entities accounted for     IAS 1.82.(h); IAS
using the equity method                                                    28.11                                       Base: Equity                         CN: recognised income and expense of entities accounted for using th
MC: EQ/Share of other CN/Minority interests [Non-controlling interests]
Other items                                                                CP                                          Base: Equity                         CN: CN/Minority and other valuation differences
MC: EQ/Rest of revaluation reserves interests [Non-controlling interests]
Minority interests [non-controlling interests]: revaluation reserves and
other valuation differences: Total                                         IAS 27.27-28                               Base: Equity                         CN: CN/Minority interests [Non-controlling
MC: EQ/Revaluation reserves and other valuation differences interests]
Table B. Information on unrealised gains and losses
Gross                                                 Net                    Net
[before taxes]                                       [after taxes]          [after taxes]
References          Carrying amount                       [before taxes] unrealised
unrealised gains                                    unrealised gains       unrealised losses
losses [accumulated]
[accumulated]                                       [accumulated]          [accumulated]
Available-for-sale financial assets                                        IFRS 7.8.(d); IAS 39.9
Equity instruments                                                      IAS 32.11
Property, plant and equipment [revaluation model]                          IAS 16.31
Investment property [fair value model]                                     IAS 40.33-55
Deemed cost on tangible assets [PPE and IP]                                IFRS 1.30 D5-D8
Equity instruments held deducted from own funds [country specific]
Goodwill included in investments accounted for using the equity method
Subordinated [for the issuer] financial assets
Of which: subordinated assets deducted from own funds [country
24.&#160;Related&#160;party&#160;disclosures&#160;&#160;
Table A. Amounts payable to, and amounts receivable from, related parties
or its parent
IAS 24.18 (a), (b)   IAS 24.18(c) IAS 24.18(d), (e)        IAS 24.18(f)    IAS 24.18(g)
Equity instruments                                                            IAS 24.17 (b)
Debt securities                                                               IAS 24.17 (b)
Loans and advances                                                            IAS 24.17 (b)
of which: Impaired financial assets
Deposits                                                                      IAS 24.17 (b)
Debt securities issued                                                        IAS 24.17 (b)
Loan commitments, financial guarantees and other commitments                          This should be allowance for doubtful debs as assets and provisions for guarantees
[notional amount]:                                                                    and commitments.
Given                                                                              For AM:
IAS 24.17 (b) it is not Notional because Notional in not on the balance sheet
of which: doubtful financial guarantees and loan commitments                  IAS 24.17 (b)
Received                                                                      IAS 24.17 (b)
Derivatives [notional amount]
Provisions for doubtful debts, guarantees and commitments                        IAS 24.17 (c)
RP: RP/Subsidiaries joint control RP: joint ventures RP/Other related parties
with                               RP:
RP: RP/Parent and parent entitiesRP: RP/Associates and RP/Key management of entity or its parent
Table B. Expenses and income generated by transactions with related parties
IAS 24.18(a), (b)    IAS 24.18(c) IAS 24.18(d), (e)        IAS 24.18(f)    IAS 24.18(g)
Interest Income                                                                  IAS 24.17 (a)
Fees and commissions income                                                      IAS 24.17 (a)
Dividend income                                                                  IAS 24.17 (a)
Realised gains on financial assets and liabilities not measured at fair value    IAS 24.17 (a) includes gains losses on derecognition of non-current assets
Gains on derecognition of non-financial assets                                      and disposal
IAS 24.17 (a) groups held for sale, profit loss from held for sale and profit
Interest expense                                                                    loss from
IAS 24.17 (a)discontinued operations
Fees and commissions expense                                                     IAS 24.17 (a)
Realised losses on financial assets and liabilities not measured at fair value   IAS 24.17 (a)
Losses on derecognition of non-financial assets                                  IAS 24.17 (a)
Expenses from current year in respect of bad or doubtful debts, guarantees       IAS 24.17 (d), CP
Reversals from current year in respect of bad or doubtful debts, guarantees
Table C. Key management personnel compensation
References         Current period
Key management personnel compensation                                            IAS 24.16                                             CC: CC/(Staff)
Base: (Expenses)/(Losses)             RP: RP/Key management of entity or any of its related parties
IAS 27.43 (b)
Entry / removal date
25.&#160;Scope&#160;of&#160;the&#160;group&#160;
Security Code [eg ISIN
Equity of Investee
IAS 28.37 (b)
Total assets of Investee
Profit (loss) of Investee
[IFRS Group]
IAS 27.43 ( c)
[CRD Group]
CRD Annex XII.Part 2.2 (b)
Goodwill link to Investee
IAS 28.37 (a)
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