“BAD” refers to COUNCIL DIRECTIVE of 8 December 1986 on the annual accounts and consolidated accounts of and other financial institutions (86/635/EEC). “4th Directive” refers to FOURTH COUNCIL DIRECTIVE of 25 July 1978 based in Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies (78/660/EEC). “National GAAP” means national accounting frameworks developed under BAD. “SME” refers to COMMISSION RECOMMENDATION of 6 May 2003 concerning definition of micro, small and medium-sized enterprises (2003/361/EC). “ISIN code” means the International Securities Identification Number assigned to securities, composed of 12 alphanumeric characters, which uniquely identifies a securities issue. “LEI code” means the global Legal Entity Identifier assigned to entities, which uniquely identifies a party to a financial transaction. “Annex V” refers For the purposes of III and Annex IV a data point shadowed in grey shall mean that this data point is not requested or that it is not possible to report it. In Annex IV a row or a column with references shadowed in black means that the related data points should not be submitted by those institutions that follow those references in that row or column. Templates in III and Annex IV include implicit validation rules which are defined in the templates themselves through the use of conventions. The use of brackets in the label of an item in a template means that this item is to be subtracted to obtain a total, but it does not mean that it shall be reported as negative. Items that shall be reported in negative are identified in the compiling templates by including “(-)” at the beginning of their label such as in “(-) Treasury shares”. In the “Data Point Model” (hereinafter DPM) for financial information reporting templates described in Annex III and IV, every data point (cell) has a “base item” to which the “credit/debit” attribute is allocated. This allocation ensures that all entities who report data points follow the “sign convention” and allows to know the “credit/debit” attribute that corresponds to each data point. Schematically, this convention works as in Table 1.
Table 1 Credit/debit convention, positive and negative signs Element Credit /Debit Balance /Movement Figure reported Assets Balance on assets Positive ("Normal", no sign needed) Increase on assets Positive ("Normal", no sign needed) Negative balance on assets Negative "-" sign needed) Decrease on assets Negative (Minus "-" sign needed) Expenses Balance on expenses Positive ("Normal", no sign needed) Increase on expenses Positive ("Normal", no sign needed) Negative balance (including reversals) on expenses Negative (Minus "-" sign needed) Decrease on expenses Negative (Minus "-" sign needed) Liabilities Credit Balance on liabilities Positive ("Normal", no sign needed) Increase on liabilities Positive ("Normal", no sign needed) Negative balance on liabilities Negative (Minus "-" sign needed) Decrease on liabilities Negative (Minus "-" sign needed) Equity Balance on equity Positive ("Normal", no sign needed) Increase on equity Positive ("Normal", no sign needed) Negative balance on equity Negative (Minus "-" sign needed) Decrease on equity Negative (Minus "-" sign needed) Income Balance on income Positive ("Normal", no sign needed) Increase on income Positive ("Normal", no sign needed) Negative balance (including reversals) on income Negative (Minus "-" sign needed) Decrease on income Negative (Minus "-" sign needed)
(6) Households (h) Retail (4) Other financial corporations (5) Non financial corporations (6) Households These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty (i) Secured by mortgages on immovable property (2) General governments (3) Credit institutions (4) Other financial corporations (5) Non-financial corporations (6) Households exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty. (j) In default (1) Central banks (2) General governments (3) Credit institutions (4) Other financial corporations (5) Non-financial corporations (6) Households These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty. (ja) associated with particularly high risk (1) Central banks (2) General governments (3) Credit institutions (4) Other financial corporations (5) Non-financial corporations (6) Households These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty. (k) Covered bonds (3) Credit institutions (4) Other financial corporations (5) Non-financial corporations These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty. (l) Securitisation positions (2) General governments (3) Credit institutions (4) Other financial corporations (5) Non-financial corporations (6) Households exposures should be assigned to FINREP counterparty sectors according to the underlying risk of the securitisation. In FINREP, when securitized positions remain recognised in the balance sheet, the counterparty sectors are the sectors of the immediate counterparties of these positions. (m) Institutions and corporates with a short-term credit assessment (3) Credit institutions (4) Other financial corporations (5) Non-financial corporations These exposures shall be assigned to FINREP counterparty sectors according to the nature of the immediate counterparty. (n) Collective investment undertakings Equity instruments Investments in CIU shall be classified as equity instruments in FINREP, regardless of whether the CRR allows look-through. (o) Equity Equity instruments In FINREP, equities are separated as instruments under different categories of financial assets (p) Other items Various items of the balance sheet In FINREP, other items may be included under different asset categories.