CELEX ID: 32015R0534

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

Summary:
Reporting of supervisory financial information
SUMMARY OF:
Regulation (EU) 2015/534 on reporting of supervisory financial information
WHAT IS THE AIM OF THE REGULATION?
Regulation (EU) 2015/534 lays down rules and procedures, as well as the format and frequency, for the reporting of supervisory financial information by supervised banks and groups of supervised banks to national competition authorities and to the 
European Central Bank
 (ECB).
KEY POINTS
In the EU, supervised banks (‘entities’) are subject to regular financial reporting requirements. Regulation (EU) 2015/534 specifies the requirements concerning the reporting of supervisory financial information by supervised entities to the national competent authorities and the ECB in the context of the 
Single Supervisory Mechanism
 (SSM), the system of financial supervision composed of the ECB and national competent authorities of participating EU countries.
The addressees of the regulation are:
significant supervised entities
 — banks and banking groups that, according to the SSM framework regulation, meet at least one of the following criteria and are directly supervised by the ECB: 
total assets exceed €30 billion,
economically important for their country or the EU as a whole,
total assets of over €5 billion and cross-border assets and liabilities above 20%,
have requested or received funding from the 
European Stability Mechanism
 or its predecessor, the European Financial Stability Facility,
are one of a country’s three most significant banks;
less significant entities
 — banks and banking groups that meet none of the criteria and are supervised by their national authorities subject to ECB oversight.
National competent authorities (NCAs):
set the deadlines for the reporting of financial information by supervised entities to them;
monitor and ensure the quality and reliability of the information they submit to the ECB in a uniform technical format;
may use the data they collect under the regulation for other tasks.
FROM WHEN DOES THE REGULATION APPLY?
Regulation (EU) 2015/534 has applied since 
1 April 2015
.
BACKGROUND
The ECB is responsible for the effective and consistent functioning of the whole system of European banking supervision, which comprises the ECB and the national banking supervisors of the participating countries. The main aims of this supervision are to:
ensure the safety and soundness of the European banking system;
increase financial integration and stability;
ensure consistent supervision.
European banking supervision is one of the two pillars of the 
EU banking union
, along with the 
Single Resolution Mechanism
.
The ECB oversees all significant and less significant banks in the participating countries through direct and indirect supervision.
MAIN DOCUMENTS
Regulation (EU) 
2015/534
 of the European Central Bank of 
17 March 2015
 on reporting of supervisory financial information (ECB/2015/13) (OJ L 86, 
31.3.2015
, 
pp. 13-151
)
Successive amendments to Regulation (EU) 2015/534 have been incorporated into the original text. This 
consolidated version
 is of documentary value only.
RELATED DOCUMENTS
Regulation (EU) 
2020/605
 of the European Central Bank of 
9 April 2020
 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2020/22) (OJ L 145, 
7.5.2020
, 
pp. 1-334
)
Commission Implementing Regulation (EU) 
No 
680/2014
 of 
16 April 2014
 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) 
No 575/2013
 of the European Parliament and of the Council (OJ L 191, 
28.6.2014
, 
pp. 1-1861
)
See 
consolidated version
.
Regulation (EU) 
No 
468/2014
 of the European Central Bank of 
16 April 2014
 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17) (OJ L 141, 
14.5.2014
, 
pp. 1-50
)
Decision 
2014/477/EU
 of the European Central Bank of 
2 July 2014
 on the provision to the European Central Bank of supervisory data reported to the national competent authorities by the supervised entities pursuant to Commission Implementing Regulation (EU) 
No 680/2014
 (ECB/2014/29) (OJ L 214, 
19.7.2014
, 
pp. 34-37
)
See 
consolidated version
.
Council Regulation (EU) 
No 
1024/2013
 of 
15 October 2013
 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (OJ L 287, 
29.10.2013
, 
pp. 63-89
)
Directive 
2013/36/EU
 of the European Parliament and of the Council of 
26 June 2013
 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 
27.6.2013
, 
pp. 338-436
)
See 
consolidated version
.
Regulation (EU) 
No 
575/2013
 of the European Parliament and of the Council of 
26 June 2013
 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) 
No 648/2012
 (OJ L 176, 
27.6.2013
, 
pp. 1-337
)
See 
consolidated version
.
Regulation (EC) 
No 
1606/2002
 of the European Parliament and of the Council of 
19 July 2002
 on the application of international accounting standards (OJ L 243, 
11.9.2002
, 
pp. 1-4
)
See 
consolidated version
.
last update 
30.10.2020

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