Spreadsheet: d3c03894-1ef6-4850-8c26-50b8d87d4201
Sheet: Sheet1

Unnamed: 0 | Unnamed: 1 | Unnamed: 2 | Unnamed: 3
 | AMENDMENTS TO THE TEMPLATES
 | Template | Name | Amendment
 | 1.1 | Consolidated balance sheet: assets | Delete the reference to table 4 for Financial assets designated at fair value through profit or loss
 | 1.1 | Consolidated balance sheet: assets | Delete the reference to table 12 for Investments in associates, subsidiaries and joint ventures (accounted for using the equity method – including goodwill)
 | 1.3 | Consolidated balance sheet: equity | Add an additional reference to the item "Other equity instruments"
 | 1.3 | Consolidated balance sheet: equity | Delete "Minority Interest" of total "Equity"
 | 1.3 | Consolidated balance sheet: equity | Delete "Minority Interest" of total "Liabilities and Equity"
 | 2 | Consolidated income statement | Delete the reference to table 28 for Tax expense (income) related to profit or loss from continuing operations
 | 9A | Property, Plant and Equipment measured after recognition using the revaluation model | Shading the cells that show the transfers to and from Investment Property for the columns "IT equipment" and "Office equipment"
 | 9B | Property, Plant and Equipment measured after recognition using the cost model | Shading the cells that show the transfers to and from Investment Property for the columns "IT equipment" and "Office equipment"
 | 11B | Goodwill and intangible assets accounted using the cost model (IAS 38.74) | Shading the cells of "Additions from internal developments", "Adjustments from business combinations" and "Impairment reversed in profit or loss" for the column "Goodwill"
 | 11B | Goodwill and intangible assets accounted using the cost model (IAS 38.74) | Shading the cells of row "Adjustments resulting from subsequent recognition of deferred tax assets" for columns "Internally developed software", "Acquired software", "Other internally developed intangible assets" and "Other intangible assets"
 | 13 | Non-current assets and disposal groups classified as held for sale | Changing the label to "Total Disposal group of assets"
 | 13 | Non-current assets and disposal groups classified as held for sale | Changing the label to "Of which: Discontinued operations"
 | 30A | Overview of impairment (IFRS 7.20 (e)) | Shading the cell of reversals of impairments for "Financial assets measured at cost"
 | 30A | Overview of impairment (IFRS 7.20 (e)) | Shading the cell of reversals of impairments for "Goodwill"
 | 30B | Allowances movements for credit losses | Inclusion of the counterparty breakdown for each row (see "Information that can be required throughtout the tables")
 | 30D | Collateral held | Inclusion of counterparty and equity type breakdown for collateral sold/repledged (see "Information that can be required throughtout the tables")
 | 34B | Expenses and income generated by transactions with related parties | Delete the row named "Other"
 | 38 | Analysis of equity | Changing the label to "Equity component of compound financial instruments". Modify accordingly in table 1.3
 | 38 | Analysis of equity | Change the reference of the column "Other equity instruments"
 | 38 | Analysis of equity | Delete the row named "Share buybacks"
 | 38 | Analysis of equity | Inclusion of a new column for "Interim dividends"
 | 39 | Scope of consolidation | Deleting the reference to measurement unit in the share capital
 | AMENDMENTS TO THE GUIDELINES TO THE IMPLEMENTATION OF THE FRAMEWORK
 | Template | Explanation
 | 2 | Impairment on equity instruments included in the [NAME]-for-sale category but booked at cost because its fair value is not reliable are recorded in the line "Financial assets measured at amortised cost (unquoted equity and related derivatives.
 | 3 | Clarification that the notional amount for an option is derived from the strike price.
 | 30A | Impairment on equity instruments included in the [NAME]-for-sale category but booked at cost because its fair value is not reliable are recorded in the line "Financial assets measured at amortised cost (unquoted equity and related derivatives.
 | 33 | Line "Other" in table 33 may include assets included in disposal groups or collaterals arisen fron other repo transactions.