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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, p. 13–151 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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31.3.2015   

EN

Official Journal of the European Union

L 86/13


REGULATION (EU) 2015/534 OF THE EUROPEAN CENTRAL BANK

of 17 March 2015

on reporting of supervisory financial information (ECB/2015/13)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (1), and in particular Article 4(1), Article 4(3), Article 6(2), Article 6(5)(d) and Article 10 thereof,

Having regard to Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17) (2), and in particular Article 21(1), Article 140 and Article 141(1) thereof,

Whereas:

(1)

Credit institutions are subject to regular reporting requirements as set out in Regulation (EU) No 575/2013 of the European Parliament and of the Council (3) (also referred to herein as the ‘CRR’) and Commission Implementing Regulation (EU) No 680/2014 (4). The information reported is collected by the ECB under Decision ECB/2014/29 (5). This Regulation complements Decision ECB/2014/29 by further specifying the requirements concerning the reporting of supervisory financial information.

(2)

Implementing Regulation (EU) No 680/2014 lays down uniform requirements for all institutions subject to Regulation (EU) No 575/2013 in relation to supervisory reporting to competent authorities for specific areas set out in Article 1 of Implementing Regulation (EU) No 680/2014. One of these areas is financial information on a consolidated basis. Under Article 99(2) of Regulation (EU) No 575/2013, the reporting of supervisory financial information on a consolidated basis is mandatory for credit institutions that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 of the European Parliament and of the Council (6). The submission by national competent authorities (NCAs) to the ECB of the supervisory financial information mandatory under Implementing Regulation (EU) No 680/2014, concerning both significant and less significant supervised entities, currently takes place in accordance with Decision ECB/2014/29 and should continue unaffected, as it is not covered by the subject matter of this Regulation.

(3)

The exercise of the discretion to require credit institutions to use international accounting standards as applicable under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013 is outside the subject matter of this Regulation. Having regard to Article 150 of Regulation (EU) No 468/2014 (ECB/2014/17), previous decisions by NCAs concerning the exercise, or non-exercise, of this discretion should remain unaffected.

(4)

In accordance with Article 99(3) of Regulation (EU) No 575/2013, for credit institutions applying international accounting standards as applicable under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, the reporting of supervisory financial information on a consolidated basis requires a decision by the competent authority to extend this reporting. The ECB should also take a decision to extend the requirement to submit supervisory financial information to significant supervised groups applying Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013.

(5)

In accordance with Article 99(6) of Regulation (EU) No 575/2013, for credit institutions applying national accounting frameworks based on Council Directive 86/635/EEC (7), the reporting of supervisory financial information on a consolidated basis requires a previous decision by the competent authority to extend this reporting. The ECB should also take a decision to extend the requirement to submit supervisory financial information to significant supervised groups applying national accounting frameworks based on Directive 86/635/EEC. The European Banking Authority has been consulted in accordance with Article 99(6) of Regulation (EU) No 575/2013.

(6)

Implementing Regulation (EU) No 680/2014 lays down uniform requirements for supervisory reporting concerning the areas within its scope. Pursuant to Article 99(5) and (6) of Regulation (EU) No 575/2013, Implementing Regulation (EU) No 680/2014 only deals with supervisory financial information on a consolidated basis. Reporting of supervisory financial information on an individual basis is outside of its scope; therefore, competent authorities may impose requirements concerning the reporting of supervisory financial information on an individual basis. Having regard to the need to have comparable financial information for significant and less significant supervised entities, this Regulation should lay down the supervisory financial information that should be reported by significant and less significant supervised entities on an individual basis to NCAs. NCAs should thereafter submit this information to the ECB in accordance with Article 140(3) of Regulation (EU) No 468/2014 (ECB/2014/17).

(7)

Pursuant to Article 40 of Directive 2013/36/EU of the European Parliament and of the Council (8), the competent authorities of host Member States may require that all credit institutions having branches within their territories report to them periodically on their activities in those host Member States. In accordance with Article 2(20) of Regulation (EU) No 468/2014 (ECB/2014/17), branches established in a participating Member State by a credit institution established in a non-participating Member State are supervised entities. Having regard to the need to have comparable financial information for significant supervised entities, this Regulation should lay down the information that should be reported by branches established in a participating Member State by a credit institution established in a non-participating Member State to NCAs. NCAs should thereafter submit this information to the ECB in accordance with Article 140(3) of Regulation (EU) No 468/2014 (ECB/2014/17).

(8)

Article 6(4) of Regulation (EU) No 1024/2013 provides that the ECB shall have supervisory powers in respect of credit institutions, financial holding companies or mixed financial holding companies, or branches which are established in participating Member States of credit institutions established in non-participating Member States. Therefore, branches established in a participating Member State by a credit institution from a third country are not within the supervisory tasks conferred on the ECB. Consequently, these branches should not be subject to the reporting requirements in this Regulation. In addition, branches established in a participating Member State by a credit institution from another participating Member State should be excluded from these reporting requirements, because they are intended to be applied at the level of the supervised entity that has established the branch.

(9)

The requirements laid down in this Regulation concerning significant and less significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State, should be aimed at ensuring that these supervised entities report a common minimum set of information to NCAs and not at imposing uniform reporting requirements. It may be appropriate for NCAs to collect the necessary minimum information as part of a broader reporting framework which they establish in accordance with the relevant Union or national law and which also serves purposes other than supervisory purposes, such as statistical purposes.

(10)

For the exercise of the ECB's tasks, it is necessary to receive financial information from less significant supervised groups, other than those that prepare their consolidated accounts in conformity with the international accounting standards adopted in accordance with Article 6(2) of Regulation (EC) No 1606/2002. This Regulation should therefore lay down the supervisory financial information to be reported by such groups to NCAs. In particular, the formats, frequencies, reference dates and remittance periods and the time limits regarding submission of the information concerned should be specified. These requirements should be aimed at ensuring that such supervised groups report a common minimum set of information to NCAs and not at imposing uniform reporting requirements.

(11)

In accordance with Article 6(2) of Regulation (EU) No 1024/2013, and Article 21 of Regulation (EU) No 468/2014 (ECB/2014/17), both the ECB and NCAs are subject to an obligation to exchange information. Without prejudice to the ECB's power to directly receive information reported by credit institutions, or to have direct access to that information, on an ongoing basis, the NCAs should specifically provide the ECB with all information necessary for the purposes of carrying out the tasks conferred on the ECB by Regulation (EU) No 1024/2013.

(12)

In accordance with Article 2(3) of Implementing Regulation (EU) No 680/2014, institutions may be allowed to use an accounting year that deviates from the calendar year for reporting supervisory financial information on a consolidated basis. This Regulation should also allow the use of an accounting year that deviates from the calendar year for such reporting.

(13)

The ECB has conducted a public consultation on this Regulation and has analysed the potential costs and benefits,

HAS ADOPTED THIS REGULATION:

TITLE I

SUBJECT MATTER AND DEFINITIONS

Article 1

Subject matter

1.   This Regulation lays down requirements concerning reporting of supervisory financial information to be submitted to NCAs by:

(a)

significant supervised groups applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof;

(b)

significant supervised groups, other than those referred to in point (a), which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof;

(c)

significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State;

(d)

significant supervised groups regarding subsidiaries established in a non-participating Member State or a third country;

(e)

less significant supervised groups applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof;

(f)

less significant supervised groups, other than those referred to in point (e), which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof;

(g)

less significant supervised entities, including branches established in a participating Member State by a credit institution established in a non-participating Member State.

2.   As an exception to Articles 7 and 14, supervised entities that have been given a waiver regarding the application of prudential requirements on an individual basis, in accordance with Article 7 or 10 of Regulation (EU) No 575/2013, shall not be required to report supervisory financial information in accordance with this Regulation.

3.   Where competent authorities, including the ECB, require institutions to comply with the obligations laid down in Parts Two to Four and Parts Six to Eight of Regulation (EU) No 575/2013 and in Title VII of Directive 2013/36/EU on a sub-consolidated basis in accordance with Article 11(5) of Regulation (EU) No 575/2013, those institutions shall comply with the requirements laid down in this Regulation on a sub-consolidated basis.

4.   NCAs and/or national central banks may use the data collected pursuant to this Regulation for any other tasks.

5.   This Regulation shall not affect the accounting standards applied by supervised groups and entities in their consolidated accounts or annual accounts, nor change the accounting standards applied for supervisory reporting. As supervised groups and entities apply different accounting standards, only information related to valuation rules, including methods for estimation of credit risk losses, which exist under the relevant accounting standards and are effectively applied by the corresponding supervised group or entity should be submitted. For these purposes, specific reporting templates are provided for supervised groups and entities applying national accounting frameworks based on Directive 86/635/EEC. Data points within the templates which are not applicable to the respective supervised entities do not have to be reported.

6.   Branches established in a participating Member State by a credit institution established in a non-participating Member State may submit the information that they are required to provide under this Regulation to the relevant NCA through the credit institution by which they were established.

Article 2

Definitions

For the purposes of this Regulation, the definitions contained in Regulation (EU) No 468/2014 (ECB/2014/17) shall apply, unless otherwise provided, together with the following definitions:

(1)

‘IAS’ and ‘IFRS’ mean ‘International Accounting Standards’ and ‘International Financial Reporting Standards’, as mentioned in Article 2 of Regulation (EC) No 1606/2002;

(2)

‘subsidiary’ means a subsidiary as defined in Article 4(1)(16) of Regulation (EU) No 575/2013 and that is a credit institution within the meaning of Article 4(1)(1) of Regulation (EU) No 575/2013;

(3)

‘sub-group’ means a group whose parent undertaking is not itself a subsidiary of another institution authorised in the same participating Member State, or of a financial holding company or mixed financial holding company established in the same participating Member State;

(4)

‘consolidated basis’ means consolidated basis as defined in Article 4(1)(48) of Regulation (EU) No 575/2013;

(5)

‘sub-consolidated basis’ means sub-consolidated basis as defined in Article 4(1)(49) of Regulation (EU) No 575/2013.

Article 3

Change of status of a supervised entity or a supervised group

1.   For the purposes of this Regulation, a supervised entity or supervised group shall be classified as significant 18 months after a decision as referred to in Article 45(1) of Regulation (EU) 468/2014 (ECB/2014/17) has been notified to it. It shall report information in accordance with Title II of this Regulation as a significant supervised entity or significant supervised group on the first reference date which occurs after it has been classified as significant.

2.   For the purposes of this Regulation, a supervised entity or supervised group shall be classified as less significant when a decision as referred to in Article 46(1) of Regulation (EU) 468/2014 (ECB/2014/17) has been notified to it. Thereafter, it shall start to report information in accordance with Title III of this Regulation.

TITLE II

SIGNIFICANT SUPERVISED GROUPS AND ENTITIES

CHAPTER I

Significant supervised groups

Article 4

Format and frequency of reporting on a consolidated basis and reference dates and remittance dates for significant supervised groups applying IFRS for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013

In accordance with Article 99(3) of Regulation (EU) No 575/2013, significant supervised groups applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall report supervisory financial information as provided for in Articles 2, 3 and 10 of Implementing Regulation (EU) No 680/2014 on a consolidated basis. Sub-groups thereof applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting shall also report supervisory financial information as provided for in Articles 2, 3 and 10 of Implementing Regulation (EU) No 680/2014 on a consolidated basis.

Article 5

Format and frequency of reporting on a consolidated basis and reference dates and remittance dates for significant supervised groups applying national accounting frameworks based on Directive 86/635/EEC

In accordance with Article 99(6) of Regulation (EU) No 575/2013, significant supervised groups, other than those referred to in Article 4, which are subject to national accounting frameworks based on Directive 86/635/EEC, including any sub-group thereof, shall report supervisory financial information as provided for in Articles 2, 3 and 11 of Implementing Regulation (EU) No 680/2014 on a consolidated basis.

CHAPTER II

Significant supervised entities

Article 6

Format and frequency of reporting on an individual basis for entities which are not part of a significant supervised group

1.   Significant supervised entities which are not part of a significant supervised group applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall report supervisory financial information to the relevant NCA on an individual basis. This shall also apply to branches established in a participating Member State by a credit institution established in a non-participating Member State.

2.   The supervisory financial reporting referred to in paragraph 1 shall include the information specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall take place with the frequency specified in that Article.

3.   Significant supervised entities, other than those referred to in paragraph 1, which are not part of a significant supervised group and are subject to national accounting frameworks based on Directive 86/635/EEC, including branches established in a participating Member State by a credit institution established in a non-participating Member State, shall report supervisory financial information to the relevant NCA.

4.   The supervisory financial reporting referred to in paragraph 3 shall include the information specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall take place with the frequency specified in that Article.

5.   The information specified in paragraphs 2 and 4 above shall only include information related to:

(a)

assets, liabilities, equity, income and expenses that are recognised by the supervised entity under the applicable accounting standards;

(b)

off-balance sheet exposures and activities in which the supervised entity is involved;

(c)

transactions other than those specified in points (a) and (b) performed by the supervised entity;

(d)

valuation rules, including methods for estimation of credit risk losses, which exist under the applicable accounting standards and are effectively applied by the supervised entity.

6.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2 and 4 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.

Article 7

Format and frequency of reporting on an individual basis for entities which are part of a significant supervised group

1.   Significant supervised entities applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are part of a significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis. Supervisory financial reporting by such entities shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex I.

2.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template that they intend to transmit.

3.   Significant supervised entities, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a significant supervised group shall report supervisory financial information to the relevant NCA.

4.   The supervisory financial reporting referred to in paragraph 3 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex I.

5.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

6.   The information specified in paragraphs 1, 2, 4, and 5 shall be reported as provided for in Article 6(5) of this Regulation.

7.   NCAs may collect the data to be submitted to the ECB specified in paragraphs 1, 2, 4, and 5 as part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.

Article 8

Reference dates and remittance dates for significant supervised entities

1.   The information concerning significant supervised entities specified in Articles 6 and 7 shall have the following reference dates:

(a)

for quarterly reporting, 31 March, 30 June, 30 September and 31 December;

(b)

for semi-annual reporting, 30 June and 31 December;

(c)

for annual reporting, 31 December.

2.   Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reference date.

3.   As an exception to paragraphs 1 and 2, where significant supervised entities are permitted to elaborate their annual accounts based on an accounting year that deviates from the calendar year, NCAs may adjust the reference dates to the accounting year-end. The adjusted reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Information referring to a period shall be reported cumulatively from the first day of the accounting year to the reference date.

4.   NCAs shall submit to the ECB the information concerning significant supervised entities specified in Articles 6 and 7 by close of business on the following remittance dates:

(a)

for significant supervised entities which are not part of a significant supervised group, the 40th working day following the reference date to which it relates;

(b)

for significant supervised entities which are part of a significant supervised group, the 55th working day following the reference date to which it relates.

5.   NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet these deadlines.

CHAPTER III

Reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country

Article 9

Format and frequency of reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country

1.   Parent institutions in a participating Member State and institutions controlled by a parent financial holding company or a parent mixed financial holding company in a participating Member State shall ensure that supervisory financial information in respect of subsidiaries established in a non-participating Member State or a third country is reported on an individual basis to the relevant NCAs as follows:

(a)

for significant supervised groups applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, at the highest level of consolidation within a participating Member State, supervisory financial reporting shall include the information specified in paragraph 1 of Annex II and shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014;

(b)

for significant supervised groups, other than those referred to above, which are subject to national accounting frameworks based on Directive 86/635/EEC at the highest level of consolidation within a participating Member State, supervisory financial reporting shall include the information specified in paragraph 2 of Annex II and shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014.

2.   As an exception to paragraph 1, parent undertakings referred to in that paragraph shall not report financial information concerning subsidiaries the assets of which have a total value of EUR 3 billion or less. For this purpose, the total value of the assets shall be determined on the basis of the criteria provided in Part IV Title 3 of Regulation (EU) No 468/2014 (ECB/2014/17).

3.   When an update of the list of supervised entities, in accordance with Part IV, Title 2, Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a subsidiary exceeds EUR 3 billion, a subsidiary shall be included in the information to be reported in accordance with paragraph 1 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a subsidiary is below or equal to EUR 3 billion, the parent undertaking shall start to report information in accordance with paragraph 2 on the first reference date which occurs after the publication of the updated list of supervised entities.

Article 10

Reference dates and remittance dates for reporting by significant supervised groups in respect of subsidiaries established in a non-participating Member State or a third country

1.   The information specified in Article 9 shall be collected with the same reference dates as supervisory financial information concerning the related significant supervised group. Information referring to a period shall be reported cumulatively from the first day of the accounting year used for reporting financial information to the reference date.

2.   NCAs shall submit to the ECB information concerning subsidiaries established in a non-participating Member State or a third country as specified in Article 9 by close of business of the 55th working day following the reference date to which it relates.

3.   NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet this deadline.

TITLE III

LESS SIGNIFICANT SUPERVISED GROUPS AND ENTITIES

CHAPTER I

Less significant supervised groups

Article 11

Format and frequency of reporting on a consolidated basis for less significant supervised groups

1.   Less significant supervised groups applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, including any sub-group thereof, shall report supervisory financial information to the relevant NCA on a consolidated basis.

2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 1 of Annex I.

3.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

4.   Less significant supervised groups, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC shall report supervisory financial information to the relevant NCA. That supervisory financial reporting shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I.

5.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

6.   As an exception to paragraphs 4 and 5 supervisory financial reporting concerning less significant supervised groups the assets of which have a total value of EUR 3 billion or less shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraph 4 of this Article. For this purpose, the total value of the assets of supervised groups shall be the value used for determining whether or not a supervised entity is significant on the basis of its size, in accordance with Part IV Title III of Regulation (EU) No 468/2014 (ECB/2014/17).

7.   When an update of the list of supervised entities, in accordance with Part IV Title II Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a less significant supervised group exceeds EUR 3 billion, that group shall start to report information in accordance with paragraphs 4 and 5 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a less significant supervised group is below or equal to EUR 3 billion, that group shall start to report information in accordance with paragraph 6 on the first reference date which occurs after the publication of the updated list of supervised entities.

8.   The information specified in paragraphs 2, 3, 4, 5, and 6 shall be reported as provided for in Article 6(5) of this Regulation.

9.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 4, 5, and 6 as part of a broader reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.

Article 12

Reference dates and remittance dates for less significant supervised groups

1.   The information concerning less significant supervised groups specified in Article 11 shall have the following reference dates:

(a)

for quarterly reporting, 31 March, 30 June, 30 September and 31 December;

(b)

for semi-annual reporting, 30 June and 31 December;

(c)

for annual reporting, 31 December.

2.   Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reference date.

3.   As an exception to paragraphs 1 and 2, where less significant supervised groups are permitted by NCAs to report their supervisory financial information based on an accounting year that deviates from the calendar year, NCAs may adjust the reference dates to the accounting year-end. The adjusted reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Information referring to a period shall be reported cumulatively covering the period from the first day of the accounting year to the reference date.

4.   NCAs shall submit to the ECB the information specified in Article 11 by close of business on the following remittance dates:

(a)

for less significant supervised groups, including sub-groups, reporting on a consolidated basis, the 55th working day following the reference date to which it relates;

(b)

for less significant supervised groups reporting on a sub-consolidated basis pursuant to Article 1(3), the 65th working day following the reference date to which it relates.

5.   NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet these deadlines.

CHAPTER II

Less significant supervised entities

Article 13

Format and frequency of reporting on an individual basis for less significant supervised entities which are not part of a group

1.   Less significant supervised entities applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are not part of a supervised group, including branches established in a participating Member State by a credit institution established in a non-participating Member State, shall report supervisory financial information to the relevant NCA on an individual basis.

2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 1 of Annex I.

3.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

4.   Less significant supervised entities, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and which are not part of a supervised group, including branches established in a participating Member State by a credit institution established in a non-participating Member State, shall report supervisory financial information to the relevant NCA.

5.   The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I.

6.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

7.   Paragraphs 2, 3, 5 and 6 shall be subject to the following exceptions:

(a)

supervisory financial reporting concerning less significant supervised credit institutions the assets of which have a total value of less than EUR 3 billion shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraphs 2, 3, 5 or 6;

(b)

a branch established in a participating Member State by a credit institution established in a non-participating Member State shall not be included in the reporting of supervisory financial information if the total value of its assets is below EUR 3 billion.

8.   For the purposes of paragraph 7, the total value of the assets of the supervised entity shall be the value used for determining whether or not a supervised entity is significant on the basis of its size, in accordance with Part IV Title III of Regulation (EU) No 468/2014 (ECB/2014/17).

9.   When an update of the list of supervised entities, in accordance with Part IV Title II Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a less significant supervised entity exceeds EUR 3 billion, that entity shall start to report information in accordance with paragraphs 2, 3, 5 and 6 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a less significant supervised entity is below or equal to EUR 3 billion, that entity shall start to report information in accordance with paragraph 7 on the first reference date which occurs after the publication of the updated list of supervised entities.

10.   The information specified in paragraphs 2, 3, 5, 6, and 7 shall be reported as provided for in Article 6(5) of this Regulation.

11.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.

Article 14

Format and frequency of reporting on an individual basis for entities which are part of a less significant supervised group

1.   Less significant supervised entities applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are part of a less significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis.

2.   The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex II.

3.   NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

4.   Less significant supervised entities, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a less significant supervised group shall report supervisory financial information to the relevant NCA.

5.   The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex II.

6.   NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit.

7.   As an exception to paragraphs 2, 3, 5 and 6 supervisory financial reporting of less significant supervised entities the assets of which have a total value of less than EUR 3 billion shall include the information specified in Annex III. For this purpose, the total value of the assets of the supervised entity shall be the value used for determining whether or not a supervised entity is significant on the basis of its size, in accordance with Part IV Title III of Regulation (EU) No 468/2014 (ECB/2014/17).

8.   When an update of the list of supervised entities, in accordance with Part IV Title II Chapter 3 of Regulation (EU) No 468/2014 (ECB/2014/17), reveals that the total value of the assets of a less significant supervised entity exceeds EUR 3 billion, that entity shall start to report information in accordance with paragraphs 2, 3, 5 and 6 on the first reference date which occurs 18 months after the publication of the updated list of supervised entities. When that update reveals that the total value of the assets of a less significant supervised entity is below or equal to EUR 3 billion, that entity shall start to report information in accordance with paragraph 7 on the first reference date which occurs after the publication of the updated list of supervised entities.

9.   The information specified in paragraphs 2, 3, 5, 6 and 7 shall be reported as provided for in Article 6(5) of this Regulation.

10.   NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.

Article 15

Reference dates and remittance dates for less significant supervised entities

1.   The information concerning less significant supervised entities specified in Articles 13 and 14 shall have the following reference dates:

(a)

for quarterly reporting, 31 March, 30 June, 30 September and 31 December;

(b)

for semi-annual reporting, 30 June and 31 December;

(c)

for annual reporting, 31 December.

2.   Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reference date.

3.   As an exception to paragraphs 1 and 2, where less significant supervised entities are permitted by NCAs to report their supervisory financial information based on an accounting year that deviates from the calendar year, NCAs may adjust the reference dates to the accounting year-end. The adjusted reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Data referring to a period shall be reported cumulatively from the first day of the accounting year to the reference date.

4.   NCAs shall submit to the ECB the supervisory financial information concerning less significant supervised entities specified in Articles 13 and 14 by close of business on the following remittance dates:

(a)

for less significant supervised entities which are not part of a supervised group, the 55th working day following the reference date to which it relates;

(b)

for less significant supervised entities which are part of a less significant supervised group, the 65th working day following the reference date to which it relates.

5.   NCAs shall decide when supervised entities have to report supervisory financial information in order for them to meet these deadlines.

TITLE IV

DATA QUALITY AND IT LANGUAGE

Article 16

Data quality checks

NCAs shall monitor and ensure the quality and reliability of the information submitted to the ECB. For these purposes, NCAs shall follow the specifications in Articles 4 and 5 of Decision ECB/2014/29.

Article 17

IT language for the transmission of information from national competent authorities to the ECB

NCAs shall transmit the information specified in this Regulation in accordance with the eXtensible Business Reporting Language taxonomy in order to provide a uniform technical format for the exchange of data specified by Implementing Regulation (EU) No 680/2014. For these purposes, NCAs shall follow the specifications set out in Article 6 of Decision ECB/2014/29.

TITLE V

TRANSITIONAL AND FINAL PROVISIONS

Article 18

First reporting reference dates

1.   31 December 2015 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:

(a)

significant supervised groups;

(b)

significant supervised entities which are not part of a supervised group.

2.   30 June 2016 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:

(a)

significant supervised entities which are part of a supervised group;

(b)

subsidiaries of significant supervised groups established in a non-participating Member State or a third country.

3.   30 June 2017 shall be the first reference date for reporting in accordance with this Regulation of supervisory financial information concerning:

(a)

less significant supervised groups;

(b)

less significant supervised entities.

Article 19

Transitional provisions

Decisions taken by NCAs regarding the reporting by significant supervised groups and entities of supervisory financial information covered by the subject matter of this Regulation shall remain unaffected for all reference dates prior to the first reporting reference dates specified in Article 18.

Article 20

Final provision

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

The Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.

Done at Frankfurt am Main, 17 March 2015.

For the Governing Council of the ECB

The President of the ECB

Mario DRAGHI


(1)  OJ L 287, 29.10.2013, p. 63.

(2)  OJ L 141, 14.5.2014, p. 1.

(3)  Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).

(4)  Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1).

(5)  Decision ECB/2014/29 of the European Central Bank of 2 July 2014 on the provision to the European Central Bank of supervisory data reported to the national competent authorities by the supervised entities pursuant to Commission Implementing Regulation (EU) No 680/2014 (OJ L 214, 19.7.2014, p. 34).

(6)  Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (OJ L 243, 11.9.2002, p. 1).

(7)  Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions (OJ L 372, 31.12.1986, p. 1).

(8)  Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338).


ANNEX I

Simplified supervisory financial reporting

1.

For supervised groups and supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) No 680/2014 listed in Table 1.

2.

For supervised groups and supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) No 680/2014 listed in Table 2.

3.

The information in paragraphs 1 and 2 is reported in accordance with the instructions in Annex V to Implementing Regulation (EU) No 680/2014.

4.

Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for supervised groups, whereas template 40.1 in Table 1 and 2 is provided for supervised groups and supervised entities that are not part of a group.

5.

For the purpose of calculating the threshold mentioned in Part 2 of Tables 1 and 2 in this Annex, Article 5(a)(4) of Implementing Regulation (EU) 680/2014 applies.

Table 1

Template number

Name of the template or of the group of templates

PART 1 [QUARTERLY FREQUENCY]

Balance sheet statement [Statement of financial position]

1.1

Balance sheet statement: assets

1.2

Balance sheet statement: liabilities

1.3

Balance sheet statement: equity

2

Statement of profit or loss

Breakdown of financial assets by instrument and by counterparty sector

4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3

Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets

4.4

Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments

4.5

Subordinated financial assets

5

Breakdown of loans and advances by product

6

Breakdown of loans and advances to non-financial corporations by NACE codes

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

Loan commitments, financial guarantees and other commitments

9.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

9.2

Loan commitments, financial guarantees and other commitments received

10

Derivatives — trading

Derivatives — hedge accounting

11.1

Derivatives — hedge accounting: breakdown by type of risk and type of hedge

12

Movements in allowances for credit losses and impairment of equity instruments

Collateral and guarantees received

13.1

Breakdown of loans and advances by collateral and guarantees

13.2

Collateral obtained by taking possession during the period [held at the reporting date]

13.3

Collateral obtained by taking possession [tangible assets] accumulated

14

Fair value hierarchy: financial instruments at fair value

Breakdown of selected statement of profit or loss items

16.1

Interest income and expenses by instrument and counterparty sector

16.3

Gains or losses on financial assets and liabilities held for trading by instrument

Reconciliation between accounting and CRR scope of consolidation: balance Sheet

17.1

Reconciliation between accounting and CRR scope of consolidation: assets

17.2

Reconciliation between accounting and CRR scope of consolidation: off-balance sheet exposures — loan commitments, financial guarantees and other commitments given

17.3

Reconciliation between accounting and CRR scope of consolidation: liabilities

18

Performing and non-performing exposures

19

Forborne exposures

PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]

Geographical breakdown

20.4

Geographical breakdown of assets by residence of the counterparty

20.5

Geographical breakdown of off-balance sheet exposures by residence of the counterparty

20.6

Geographical breakdown of liabilities by residence of the counterparty

PART 4 [ANNUAL]

Group structure

40.1

Group structure: ‘entity-by-entity’


Table 2

Template number

Name of the template or of the group of templates

PART 1 [QUARTERLY FREQUENCY]

Balance sheet statement [Statement of financial position]

1.1

Balance sheet statement: assets

1.2

Balance sheet statement: liabilities

1.3

Balance sheet statement: equity

2

Statement of profit or loss

Breakdown of financial assets by instrument and by counterparty sector

4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3

Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets

4.4

Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments

4.5

Subordinated financial assets

4.6

Breakdown of financial assets by instrument and by counterparty sector: trading financial assets

4.7

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss

4.8

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity

4.9

Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method

4.10

Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets

5

Breakdown of loans and advances by product

6

Breakdown of loans and advances to non-financial corporations by NACE codes

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

Loan commitments, financial guarantees and other commitments

9.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

9.2

Loan commitments, financial guarantees and other commitments received

10

Derivatives — trading

Derivatives — hedge accounting

11.2

Derivatives — hedge accounting under national GAAP: breakdown by type of risk

12

Movements in allowances for credit losses and impairment of equity instruments

Collateral and guarantees received

13.1

Breakdown of loans and advances by collateral and guarantees

13.2

Collateral obtained by taking possession during the period [held at the reporting date]

13.3

Collateral obtained by taking possession [tangible assets] accumulated

14

Fair value hierarchy: financial instruments at fair value

Breakdown of selected statement of profit or loss items

16.1

Interest income and expenses by instrument and counterparty sector

16.4

Gains or losses on financial assets and liabilities held for trading by risk

Reconciliation between accounting and CRR scope of consolidation: balance Sheet

17.1

Reconciliation between accounting and CRR scope of consolidation: assets

17.2

Reconciliation between accounting and CRR scope of consolidation: off-balance sheet exposures — loan commitments, financial guarantees and other commitments given

17.3

Reconciliation between accounting and CRR scope of consolidation: liabilities

18

Performing and non-performing exposures

19

Forborne exposures

PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING]

Geographical breakdown

20.4

Geographical breakdown of assets by residence of the counterparty

20.5

Geographical breakdown of off-balance sheet exposures by residence of the counterparty

20.6

Geographical breakdown of liabilities by residence of the counterparty

PART 4 [ANNUAL]

Group structure

40.1

Group structure: ‘entity-by-entity’


ANNEX II

Over-simplified supervisory financial reporting

1.

For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) No 680/2014 listed in Table 3.

Table 3

Template number

Name of the template or of the group of templates

PART 1 [QUARTERLY FREQUENCY]

Balance sheet statement [Statement of financial position]

1.1

Balance sheet statement: assets

1.2

Balance sheet statement: liabilities

1.3

Balance sheet Statement: equity

2

Statement of profit or loss

Breakdown of financial assets by instrument and by counterparty sector

4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3

Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets

4.4

Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments

4.5

Subordinated financial assets

5

Breakdown of loans and advances by product

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

Loan commitments, financial guarantees and other commitments

9.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

10

Derivatives — trading

Derivatives — hedge accounting

11.1

Derivatives — hedge accounting: breakdown by type of risk and type of hedge

12

Movements in allowances for credit losses and impairment of equity instruments

14

Fair value hierarchy: financial instruments at fair value

18

Performing and non-performing exposures

19

Forborne exposures

2.

For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) No 680/2014 listed in Table 4.

Table 4

Template number

Name of the template or of the group of templates

PART 1 [QUARTERLY FREQUENCY]

Balance sheet statement [Statement of financial position]

1.1

Balance sheet statement: assets

1.2

Balance sheet statement: liabilities

1.3

Balance sheet statement: equity

2

Statement of profit or loss

Breakdown of financial assets by instrument and by counterparty sector

4.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2

Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3

Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets

4.4

Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments

4.5

Subordinated financial assets

4.6

Breakdown of financial assets by instrument and by counterparty sector: trading financial assets

4.7

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss

4.8

Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity

4.9

Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method

4.10

Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets

5

Breakdown of loans and advances by product

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

Loan commitments, financial guarantees and other commitments

9.1

Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

10

Derivatives — trading

Derivatives — hedge accounting

11.2

Derivatives — hedge accounting under national GAAP: Breakdown by type of risk

12

Movements in allowances for credit losses and impairment of equity instruments

18

Performing and non-performing exposures

19

Forborne exposures

3.

The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) No 680/2014.


ANNEX III

Supervisory financial reporting data points

1.

For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Supervisory financial reporting data points’ includes the data points from Annex III to Implementing Regulation (EU) No 680/2014 identified in Annex IV.

2.

For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Supervisory financial reporting data points’ includes the data points from Annex IV to Implementing Regulation (EU) No 680/2014 identified in Annex V.

3.

The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) No 680/2014.


ANNEX IV

‘FINREP Data points’ under IFRS or National GAAP compatible with IFRS

Template number

Name of the template or of the group of templates

PART 1 [QUARTERLY FREQUENCY]

Balance Sheet Statement [Statement of Financial Position]

1.1

Balance Sheet Statement: assets

1.2

Balance Sheet Statement: liabilities

1.3

Balance Sheet Statement: equity

2

Statement of profit or loss

5

Breakdown of loans and advances by product

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

10

Derivatives — Trading

Derivatives — Hedge accounting

11.1

Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge

18

Performing and non-performing exposures

19

Forborne exposures


COLOUR CODE IN TEMPLATES:

 

Data point to be submitted

1.   Balance Sheet Statement [Statement of Financial Position]

1.1   Assets

 

References

Carrying amount

010

010

Cash, cash balances at central banks and other demand deposits

IAS 1.54 (i)

 

020

Cash on hand

Part 2.1 of Annex V to Implementing Regulation (EU) No 680/2014 (hereinafter ‘Annex V’)

 

030

Cash balances at central banks

Annex V.Part 2.2

 

040

Other demand deposits

Annex V.Part 2.3

 

050

Financial assets held for trading

IFRS 7.8(a)(ii); IAS 39.9 Application Guidance (hereinafter ‘AG’) 14

 

060

Derivatives

IAS 39.9

 

070

Equity instruments

IAS 32.11

 

080

Debt securities

Annex V.Part 1.24, 26

 

090

Loans and advances

Annex V.Part 1.24, 27

 

100

Financial assets designated at fair value through profit or loss

IFRS 7.8(a)(i); IAS 39.9

 

110

Equity instruments

IAS 32.11

 

120

Debt securities

Annex V.Part 1.24, 26

 

130

Loans and advances

Annex V.Part 1.24, 27

 

140

Available-for-sale financial assets

IFRS 7.8(d); IAS 39.9

 

150

Equity instruments

IAS 32.11

 

160

Debt securities

Annex V.Part 1.24, 26

 

170

Loans and advances

Annex V.Part 1.24, 27

 

180

Loans and receivables

IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16

 

190

Debt securities

Annex V.Part 1.24, 26

 

200

Loans and advances

Annex V.Part 1.24, 27

 

210

Held-to-maturity investments

IFRS 7.8(b); IAS 39.9, AG16, AG26

 

220

Debt securities

Annex V.Part 1.24, 26

 

230

Loans and advances

Annex V.Part 1.24, 27

 

240

Derivatives — Hedge accounting

IFRS 7.22(b); IAS 39.9

 

250

Fair value changes of the hedged items in portfolio hedge of interest rate risk

IAS 39.89A(a)

 

260

Investments in subsidaries, joint ventures and associates

IAS 1.54(e); Annex V.Part 2.4

 

270

Tangible assets

 

 

280

Property, Plant and Equipment

IAS 16.6; IAS 1.54(a)

 

290

Investment property

IAS 40.5; IAS 1.54(b)

 

300

Intangible assets

IAS 1.54(c); Article 4(1)(115) of Regulation (EU) No 575/2013 (hereinafter the ‘CRR’)

 

310

Goodwill

IFRS 3.B67(d); Article 4(1)(113) of the CRR

 

320

Other intangible assets

IAS 38.8, 118

 

330

Tax assets

IAS 1.54(n-o)

 

340

Current tax assets

IAS 1.54(n); IAS 12.5

 

350

Deferred tax assets

IAS 1.54(o); IAS 12.5; CRR Article 4(1) (106)

 

360

Other assets

Annex V.Part 2.5

 

370

Non-current assets and disposal groups classified as held for sale

IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6

 

380

TOTAL ASSETS

IAS 1.9(a), IAS Implementation Guidance (hereinafter ‘IG’) 6

 

1.2   Liabilities

 

References

Carrying amount

010

010

Financial liabilities held for trading

IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15

 

020

Derivatives

IAS 39.9, AG 15(a)

 

030

Short positions

IAS 39.AG 15(b)

 

040

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30

 

050

Debt securities issued

Annex V.Part 1.31

 

060

Other financial liabilities

Annex V.Part 1.32-34

 

070

Financial liabilities designated at fair value through profit or loss

IFRS 7.8 (e)(i); IAS 39.9

 

080

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30

 

090

Debt securities issued

Annex V.Part 1.31

 

100

Other financial liabilities

Annex V.Part 1.32-34

 

110

Financial liabilities measured at amortised cost

IFRS 7.8(f); IAS 39.47

 

120

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30

 

130

Debt securities issued

Annex V.Part 1.31

 

140

Other financial liabilities

Annex V.Part 1.32-34

 

150

Derivatives — Hedge accounting

IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23

 

160

Fair value changes of the hedged items in portfolio hedge of interest rate risk

IAS 39.89A(b)

 

170

Provisions

IAS 37.10; IAS 1.54(l)

 

180

Pensions and other post employment defined benefit obligations

IAS 19.63; IAS 1.78(d); Annex V.Part 2.7

 

190

Other long term employee benefits

IAS 19.153; IAS 1.78(d); Annex V.Part 2.8

 

200

Restructuring

IAS 37.71, 84(a)

 

210

Pending legal issues and tax litigation

IAS 37.Appendix C. Examples 6 and 10

 

220

Commitments and guarantees given

IAS 37.Appendix C.9

 

230

Other provisions

 

 

240

Tax liabilities

IAS 1.54(n-o)

 

250

Current tax liabilities

IAS 1.54(n); IAS 12.5

 

260

Deferred tax liabilities

IAS 1.54(o); IAS 12.5; Article 4(1)(108) of the CRR

 

270

Share capital repayable on demand

IAS 32 Illustrative Examples (hereinafter ‘IE’) 33; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 2; Annex V.Part 2.9

 

280

Other liabilities

Annex V.Part 2.10

 

290

Liabilities included in disposal groups classified as held for sale

IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11

 

300

TOTAL LIABILITIES

IAS 1.9(b);IG 6

 

1.3   Equity

 

References

Carrying amount

010

010

Capital

IAS 1.54(r), Article 22 of Directive 86/635/EEC (hereinafter the ‘BAD’)

 

020

Paid up capital

IAS 1.78(e)

 

030

Unpaid capital which has been called up

IAS 1.78(e); Annex V.Part 2.14

 

040

Share premium

IAS 1.78(e); Article 4(1)(124) of the CRR

 

050

Equity instruments issued other than capital

Annex V.Part 2.15-16

 

060

Equity component of compound financial instruments

IAS 32.28-29; Annex V.Part 2.15

 

070

Other equity instruments issued

Annex V.Part 2.16

 

080

Other equity

IFRS 2.10; Annex V.Part 2.17

 

090

Accumulated other comprehensive income

Article 4(1)(100) of the CRR

 

095

Items that will not be reclassified to profit or loss

IAS 1.82A(a)

 

100

Tangible assets

IAS 16.39-41

 

110

Intangible assets

IAS 38.85-87

 

120

Actuarial gains or (-) losses on defined benefit pension plans

IAS 1.7

 

122

Non-current assets and disposal groups classified as held for sale

IFRS 5.38, IG Example 12

 

124

Share of other recognised income and expense of investments in subsidaries, joint ventures and associates

IAS 1.82(h); IAS 28.11

 

128

Items that may be reclassified to profit or loss

IAS 1.82A(a)

 

130

Hedge of net investments in foreign operations [effective portion]

IAS 39.102(a)

 

140

Foreign currency translation

IAS 21.52(b); IAS 21.32, 38-49

 

150

Hedging derivatives. Cash flow hedges [effective portion]

IFRS 7.23(c); IAS 39.95-101

 

160

Available-for-sale financial assets

IFRS 7.20(a)(ii); IAS 39.55(b)

 

170

Non-current assets and disposal groups classified as held for sale

IFRS 5.38, IG Example 12

 

180

Share of other recognised income and expense of investments in subsidaries, joint ventures and associates

IAS 1.82(h); IAS 28.11

 

190

Retained earnings

Article 4(1)(123) of the CRR

 

200

Revaluation reserves

IFRS 1.30, D5-D8; Annex V.Part 2.18

 

210

Other reserves

IAS 1.54; IAS 1.78(e)

 

220

Reserves or accumulated losses of investments in subsidaries, joint ventures and associates

IAS 28.11; Annex V.Part 2.19

 

230

Other

Annex V.Part 2.19

 

240

(-) Treasury shares

IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20

 

250

Profit or loss attributable to owners of the parent

IAS 27.28; IAS 1.83(a)(ii)

 

260

(-) Interim dividends

IAS 32.35

 

270

Minority interests [Non-controlling interests]

IAS 27.4; IAS 1.54(q); IAS 27.27

 

280

Accumulated Other Comprehensive Income

IAS 27.27-28; Article 4(1)(100) of the CRR

 

290

Other items

IAS 27.27-28

 

300

TOTAL EQUITY

IAS 1.9(c), IG 6

 

310

TOTAL EQUITY AND TOTAL LIABILITIES

IAS 1.IG6

 

2.   Statement of profit or loss

 

References

Current period

010

010

Interest income

IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21

 

020

Financial assets held for trading

IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24

 

030

Financial assets designated at fair value through profit or loss

IFRS 7.20(a)(i), B5(e)

 

040

Available-for-sale financial assets

IFRS 7.20(b); IAS 39.55(b); IAS 39.9

 

050

Loans and receivables

IFRS 7.20(b); IAS 39.9, 39.46(a)

 

060

Held-to-maturity investments

IFRS 7.20(b); IAS 39.9, 39.46(b)

 

070

Derivatives — Hedge accounting, interest rate risk

IAS 39.9; Annex V.Part 2.23

 

080

Other assets

Annex V.Part 2.25

 

090

(Interest expenses)

IAS 1.97; Annex V.Part 2.21

 

100

(Financial liabilities held for trading)

IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24

 

110

(Financial liabilities designated at fair value through profit or loss)

IFRS 7.20(a)(i), B5(e)

 

120

(Financial liabilities measured at amortised cost)

IFRS 7.20(b); IAS 39.47

 

130

(Derivatives — Hedge accounting, interest rate risk)

IAS 39.9; Annex V.Part 2.23

 

140

(Other liabilities)

Annex V.Part 2.26

 

150

(Expenses on share capital repayable on demand)

IFRIC 2.11

 

160

Dividend income

IAS 18.35(b)(v); Annex V.Part 2.28

 

170

Financial assets held for trading

IFRS 7.20(a)(i), B5(e)

 

180

Financial assets designated at fair value through profit or loss

IFRS 7.20(a)(i), B5(e); IAS 39.9

 

190

Available-for-sale financial assets

IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)

 

200

Fee and commission income

IFRS 7.20(c)

 

210

(Fee and commission expenses)

IFRS 7.20(c)

 

220

Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net

IFRS 7.20(a) (ii-v); Annex V.Part 2.97

 

230

Available-for-sale financial assets

IFRS 7.20(a)(ii); IAS 39.9, 39.55(b)

 

240

Loans and receivables

IFRS 7.20(a)(iv); IAS 39.9, 39.56

 

250

Held-to-maturity investments

IFRS 7.20(a)(iii); IAS 39.9, 39.56

 

260

Financial liabilities measured at amortised cost

IFRS 7.20(a)(v); IAS 39.56

 

270

Other

 

 

280

Gains or (-) losses on financial assets and liabilities held for trading, net

IFRS 7.20(a)(i); IAS 39.55(a)

 

290

Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net

IFRS 7.20(a)(i); IAS 39.55(a)

 

300

Gains or (-) losses from hedge accounting, net

IFRS 7.24; Annex V.Part 2.30

 

310

Exchange differences [gain or (-) loss], net

IAS 21.28, 52 (a)

 

330

Gains or (-) losses on derecognition of non financial assets, net

IAS 1.34

 

340

Other operating income

Annex V.Part 2.141-143

 

350

(Other operating expenses)

Annex V.Part 2.141-143

 

355

TOTAL OPERATING INCOME, NET

 

 

360

(Administrative expenses)

 

 

370

(Staff expenses)

IAS 19.7; IAS 1.102, IG 6

 

380

(Other administrative expenses)

 

 

390

(Depreciation)

IAS 1.102, 104

 

400

(Property, Plant and Equipment)

IAS 1.104; IAS 16.73(e)(vii)

 

410

(Investment Properties)

IAS 1.104; IAS 40.79(d)(iv)

 

420

(Other intangible assets)

IAS 1.104; IAS 38.118(e)(vi)

 

430

(Provisions or (-) reversal of provisions)

IAS 37.59, 84; IAS 1.98(b)(f)(g)

 

440

(Commitments and guarantees given)

 

 

450

(Other provisions)

 

 

460

(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)

IFRS 7.20(e)

 

470

(Financial assets measured at cost)

IFRS 7.20(e); IAS 39.66

 

480

(Available- for-sale financial assets)

IFRS 7.20(e); IAS 39.67

 

490

(Loans and receivables

IFRS 7.20(e); IAS 39.63

 

500

(Held to maturity investments)

IFRS 7.20(e); IAS 39.63

 

510

(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)

IAS 28.40-43

 

520

(Impairment or (-) reversal of impairment on non-financial assets)

IAS 36.126(a)(b)

 

530

(Property, plant and equipment)

IAS 16.73(e)(v-vi)

 

540

(Investment properties)

IAS 40.79(d)(v)

 

550

(Goodwill)

IFRS 3.Appendix B67(d)(v); IAS 36.124

 

560

(Other intangible assets)

IAS 38.118 (e)(iv)(v)

 

570

(Other)

IAS 36.126 (a)(b)

 

580

Negative goodwill recognised in profit or loss

IFRS 3.Appendix B64(n)(i)

 

590

Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates

IAS 1.82(c)

 

600

Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations

IFRS 5.37; Annex V.Part 2.27

 

610

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

IAS 1.102, IG 6; IFRS 5.33 A

 

620

(Tax expense or (-) income related to profit or loss from continuing operations)

IAS 1.82(d); IAS 12.77

 

630

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

IAS 1, IG 6

 

640

Profit or (-) loss after tax from discontinued operations

IAS 1.82(e); IFRS 5.33(a), 5.33 A

 

650

Profit or (-) loss before tax from discontinued operations

IFRS 5.33(b)(i)

 

660

(Tax expense or (-) income related to discontinued operations)

IFRS 5.33 (b)(ii),(iv)

 

670

PROFIT OR (-) LOSS FOR THE YEAR

IAS 1.82(f)

 

680

Attributable to minority interest [non-controlling interests]

IAS 1.83(a)(i)

 

690

Attributable to owners of the parent

IAS 1.83(a)(ii)

 

5.   Breakdown of loans and advances by product

 

 

References

Central banks

General government

Credit institutions

Other financial corporations

Non-financial corporations

Households

Annex V.Part 1.35(a)

Annex V.Part 1.35(b)

Annex V.Part 1.35(c)

Annex V.Part 1.35(d)

Annex V.Part 1.35(e)

Annex V.Part 1.35(f)

010

020

030

040

050

060

By product

010

On demand [call] and short notice [current account]

Annex V.Part 2.41(a)

 

 

 

 

 

 

020

Credit card debt

Annex V.Part 2.41(b)

 

 

 

 

 

 

030

Trade receivables

Annex V.Part 2.41(c)

 

 

 

 

 

 

040

Finance leases

Annex V.Part 2.41(d)

 

 

 

 

 

 

050

Reverse repurchase loans

Annex V.Part 2.41(e)

 

 

 

 

 

 

060

Other term loans

Annex V.Part 2.41(f)

 

 

 

 

 

 

070

Advances that are not loans

Annex V.Part 2.41(g)

 

 

 

 

 

 

080

LOANS AND ADVANCES

Annex V.Part 1.24, 27

 

 

 

 

 

 

By collateral

090

of which: mortgage loans [Loans collateralised by immovable property]

Annex V.Part 2.41(h)

 

 

 

 

 

 

100

of which: other collateralised loans

Annex V.Part 2.41(i)

 

 

 

 

 

 

By purpose

110

of which: credit for consumption

Annex V.Part 2.41(j)

 

 

 

 

 

 

120

of which: lending for house purchase

Annex V.Part 2.41(k)

 

 

 

 

 

 

By subordination

130

of which: project finance loans

Annex V.Part 2.41(l)

 

 

 

 

 

 

8.   Breakdown of financial liabilities

8.1   Breakdown of financial liabilities by product and by counterparty sector

 

References

Carrying amount

Amount of cumulative change in fair values attributable to changes in credit risk

Amount contractually required to pay at maturity

Held for trading

Designated at fair value through profit or loss

Amortised cost

Hedge accounting

IFRS 7.8(e)(ii); IAS 39.9, AG 14-15

IFRS 7.8(e)(i); IAS 39.9

IFRS 7.8(f); IAS 39.47

IFRS 7.22(b); IAS 39.9

IFRS 7.10(a); CRR Articles 30(b), 424(1)(d)(i)

IFRS 7.10(b)

010

020

030

037

040

050

010

Derivatives

IAS 39.9, AG 15(a)

 

 

 

 

 

 

020

Short positions

IAS 39 AG 15(b)

 

 

 

 

 

 

030

Equity instruments

IAS 32.11

 

 

 

 

 

 

040

Debt securities

Annex V.Part 1.24, 26

 

 

 

 

 

 

050

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30

 

 

 

 

 

 

060

Central banks

Annex V.Part 1.35(a)

 

 

 

 

 

 

070

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

080

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

090

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

 

 

 

 

 

 

100

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

110

General government

Annex V.Part 1.35(b)

 

 

 

 

 

 

120

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

130

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

140

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

 

 

 

 

 

 

150

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

160

Credit institutions

Annex V.Part 1.35(c)

 

 

 

 

 

 

170

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

180

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

190

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

 

 

 

 

 

 

200

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

210

Other financial corporations

Annex V.Part 1.35(d)

 

 

 

 

 

 

220

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

230

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

240

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

 

 

 

 

 

 

250

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

260

Non-financial corporations

Annex V.Part 1.35(e)

 

 

 

 

 

 

270

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

280

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

290

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

 

 

 

 

 

 

300

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

310

Households

Annex V.Part 1.35(f)

 

 

 

 

 

 

320

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

330

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

340

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

 

 

 

 

 

 

350

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

 

360

Debt securities issued

Annex V.Part 1.31; Annex V.Part 2.52

 

 

 

 

 

 

370

Certificates of deposits

Annex V.Part 2.52(a)

 

 

 

 

 

 

380

Asset-backed securities

Article 4(1)(61) of the CRR

 

 

 

 

 

 

390

Covered bonds

Article 129(1) of the CRR

 

 

 

 

 

 

400

Hybrid contracts

IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d)

 

 

 

 

 

 

410

Other debt securities issued

Annex V.Part 2.52(e)

 

 

 

 

 

 

420

Convertible compound financial instruments

IAS 32.AG 31

 

 

 

 

 

 

430

Non-convertible

 

 

 

 

 

 

 

440

Other financial liabilities

Annex V.Part 1.32-34

 

 

 

 

 

 

450

FINANCIAL LIABILITIES

 

 

 

 

 

 

 

8.2.   Subordinated financial liabilities

 

Carrying amount

 

References

Designated at fair value through profit or loss

At amortised cost

IFRS 7.8(e)(i); IAS 39.9

IFRS 7.8(f); IAS 39.47

010

020

010

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30

 

 

020

Debt securities issued

Annex V.Part 1.31

 

 

030

SUBORDINATED FINANCIAL LIABILITIES

Annex V.Part 2.53-54

 

 

10.   Derivatives — Trading

By type of risk/By product or by type of market

TEMPLATE NUMBER

Carrying amount

Notional amount

References

Financial assets held for trading

Financial liabilities held for trading

Total Trading

of which: sold

Annex V.Part 2.69

Annex V.Part 2.69

Annex V.Part 2.70-71

Annex V.Part 2.72

010

020

030

040

010

Interest rate

Annex V.Part 2.67(a)

 

 

 

 

020

of which: economic hedges

Annex V.Part 2.74

 

 

 

 

030

OTC options

 

 

 

 

 

040

OTC other

 

 

 

 

 

050

Organised market options

 

 

 

 

 

060

Organised market other

 

 

 

 

 

070

Equity

Annex V.Part 2.67(b)

 

 

 

 

080

of which: economic hedges

Annex V.Part 2.74

 

 

 

 

090

OTC options

 

 

 

 

 

100

OTC other

 

 

 

 

 

110

Organised market options

 

 

 

 

 

120

Organised market other

 

 

 

 

 

130

Foreign exchange and gold

Annex V.Part 2.67(c)

 

 

 

 

140

of which: economic hedges

Annex V.Part 2.74

 

 

 

 

150

OTC options

 

 

 

 

 

160

OTC other

 

 

 

 

 

170

Organised market options

 

 

 

 

 

180

Organised market other

 

 

 

 

 

190

Credit

Annex V.Part 2.67(d)

 

 

 

 

200

of which: economic hedges

Annex V.Part 2.74

 

 

 

 

210

Credit default swap

 

 

 

 

 

220

Credit spread option

 

 

 

 

 

230

Total return swap

 

 

 

 

 

240

Other

 

 

 

 

 

250

Commodity

Annex V.Part 2.67(e)

 

 

 

 

260

of which: economic hedges

Annex V.Part 2.74

 

 

 

 

270

Other

Annex V.Part 2.67(f)

 

 

 

 

280

of which: economic hedges

Annex V.Part 2.74

 

 

 

 

290

DERIVATIVES

IAS 39.9

 

 

 

 

300

of which: OTC — credit institutions

Annex V.Part 1.35(c), 2.75(a)

 

 

 

 

310

of which: OTC — other financial corporations

Annex V.Part 1.35(d), 2.75(b)

 

 

 

 

320

of which: OTC — rest

Annex V.Part 2.75(c)

 

 

 

 

11.   Derivatives — Hedge accounting

11.1   Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge

By product or by type of market

References

Carrying amount

Notional amount

Assets

Liabilities

Total Hedging

of which: sold

Annex V.Part 2.69

Annex V.Part 2.69

Annex V.Part 2.70, 71

Annex V.Part 2.72

010

020

030

040

010

Interest rate

Annex V.Part 2.67(a)

 

 

 

 

020

OTC options

 

 

 

 

 

030

OTC other

 

 

 

 

 

040

Organised market options

 

 

 

 

 

050

Organised market other

 

 

 

 

 

060

Equity

Annex V.Part 2.67(b)

 

 

 

 

070

OTC options

 

 

 

 

 

080

OTC other

 

 

 

 

 

090

Organised market options

 

 

 

 

 

100

Organised market other

 

 

 

 

 

110

Foreign exchange and gold

Annex V.Part 2.67(c)

 

 

 

 

120

OTC options

 

 

 

 

 

130

OTC other

 

 

 

 

 

140

Organised market options

 

 

 

 

 

150

Organised market other

 

 

 

 

 

160

Credit

Annex V.Part 2.67(d)

 

 

 

 

170

Credit default swap

 

 

 

 

 

180

Credit spread option

 

 

 

 

 

190

Total return swap

 

 

 

 

 

200

Other

 

 

 

 

 

210

Commodity

Annex V.Part 2.67(e)

 

 

 

 

220

Other

Annex V.Part 2.67(f)

 

 

 

 

230

FAIR VALUE HEDGES

IFRS 7.22(b); IAS 39.86(a)

 

 

 

 

240

Interest rate

Annex V.Part 2.67(a)

 

 

 

 

250

OTC options

 

 

 

 

 

260

OTC other

 

 

 

 

 

270

Organised market options

 

 

 

 

 

280

Organised market other

 

 

 

 

 

290

Equity

Annex V.Part 2.67(b)

 

 

 

 

300

OTC options

 

 

 

 

 

310

OTC other

 

 

 

 

 

320

Organised market options

 

 

 

 

 

330

Organised market other

 

 

 

 

 

340

Foreign exchange and gold

Annex V.Part 2.67(c)

 

 

 

 

350

OTC options

 

 

 

 

 

360

OTC other

 

 

 

 

 

370

Organised market options

 

 

 

 

 

380

Organised market other

 

 

 

 

 

390

Credit

Annex V.Part 2.67(d)

 

 

 

 

400

Credit default swap

 

 

 

 

 

410

Credit spread option

 

 

 

 

 

420

Total return swap

 

 

 

 

 

430

Other

 

 

 

 

 

440

Commodity

Annex V.Part 2.67(e)

 

 

 

 

450

Other

Annex V.Part 2.67(f)

 

 

 

 

460

CASH FLOW HEDGES

IFRS 7.22(b); IAS 39.86(b)

 

 

 

 

470

HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION

IFRS 7.22(b); IAS 39.86(c)

 

 

 

 

480

PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK

IAS 39.89A, IE 1-31

 

 

 

 

490

PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK

IAS 39 IG F6 1-3

 

 

 

 

500

DERIVATIVES-HEDGE ACCOUNTING

IFRS 7.22(b); IAS 39.9

 

 

 

 

510

of which: OTC — credit institutions

Annex V.Part 1.35(c), 2.75(a)

 

 

 

 

520

of which: OTC — other financial corporations

Annex V.Part 1.35(d), 2.75(b)

 

 

 

 

530

of which: OTC — rest

Annex V.Part 2.75(c)

 

 

 

 

18.   Information on performing and non-performing exposures

 

References

Gross carrying amount

Accumulated impairment, accumulated changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

 

Performing

Non-performing

 

on performing exposures

on non-performing exposures

 

Not past due or Past due <= 30 days

Past due > 30 days <= 60 days

Past due > 60 days <= 90 days

 

Unlikely to pay that are not past-due or past-due < = 90 days

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 year

Of which: defaulted

Of which: impaired

 

Unlikely to pay that are not past-due or past-due < = 90 days

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 year

Collateral received on non-performing exposues

Financial guarantees received on non-performing exposures

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

180

190

200

210

Annex V. Part 2. 45, 109, 145-162

Annex V. Part 2. 145-162

Annex V. Part 2. 158

Annex V. Part 2. 158

Annex V. Part 2. 158

Annex V. Part 2. 145-162

Annex V. Part 2. 159

Annex V. Part 2. 159

Annex V. Part 2. 159

Annex V. Part 2. 159

CRR Article 178; Annex V. Part 2.61

IAS 39. 58-70

Annex V. Part 2. 46

Annex V. Part 2. 161

Annex V. Part 2. 161

Annex V. Part 2. 159,161

Annex V. Part 2. 159,161

Annex V. Part 2. 159,161

Annex V. Part 2. 159,161

Annex V. Part 2. 162

Annex V. Part 2. 162

010

Debt securities

Annex V.Part 1.24, 26

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

020

Central banks

Annex V.Part 1.35(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

030

General government

Annex V.Part 1.35(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

040

Credit institutions

Annex V.Part 1.35(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

050

Other financial corporations

Annex V.Part 1.35(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

060

Non-financial corporations

Annex V.Part 1.35(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

070

Loans and advances

Annex V.Part 1.24, 27

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

080

Central banks

Annex V.Part 1.35(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

090

General government

Annex V.Part 1.35(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

100

Credit institutions

Annex V.Part 1.35(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

110

Other financial corporations

Annex V.Part 1.35(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

120

Non-financial corporations

Annex V.Part 1.35(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

130

Of which: Small and Medium-sized Enterprises

Article 1 2(a) of Commission Recommendation 2003/361/EC (hereinafter the ‘SME’)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

140

Of which: Commercial real estate

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

150

Households

Annex V.Part 1.35(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

160

Of which: Residential mortgage loans

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

170

Of which: Credit for consumption

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

180

DEBT INSTRUMENTS AT AMORTISED COST

Annex V. Part 1. 13 (d)(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

190

Debt securities

Annex V.Part 1.24, 26

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

200

Central banks

Annex V.Part 1.35(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

210

General government

Annex V.Part 1.35(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

220

Credit institutions

Annex V.Part 1.35(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

230

Other financial corporations

Annex V.Part 1.35(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

240

Non-financial corporations

Annex V.Part 1.35(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

250

Loans and advances

Annex V.Part 1.24, 27

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

260

Central banks

Annex V.Part 1.35(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

270

General government

Annex V.Part 1.35(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

280

Credit institutions

Annex V.Part 1.35(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

290

Other financial corporations

Annex V.Part 1.35(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

300

Non-financial corporations

Annex V.Part 1.35(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

310

Households

Annex V.Part 1.35(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

320

DEBT INSTRUMENTS AT FAIR VALUE other than Held for Trading (HFT)

Annex V. Part I. 13 (b)(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

330

DEBT INSTRUMENTS other than HFT

Annex V. Part I. 13 (b)(c)(d)(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

340

Loan commitments given

IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

350

Central banks

Annex V.Part 1.35(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

360

General government

Annex V.Part 1.35(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

370

Credit institutions

Annex V.Part 1.35(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

380

Other financial corporations

Annex V.Part 1.35(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

390

Non-financial corporations

Annex V.Part 1.35(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

400

Households

Annex V.Part 1.35(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

410

Financial guarantees given

IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

420

Central banks

Annex V.Part 1.35(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

430

General government

Annex V.Part 1.35(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

440

Credit institutions

Annex V.Part 1.35(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

450

Other financial corporations

Annex V.Part 1.35(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

460

Non-financial corporations

Annex V.Part 1.35(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

470

Households

Annex V.Part 1.35(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

480

Other Commitments given

CRR Annex I; Annex V.Part 2.56, 59

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

490

Central banks

Annex V.Part 1.35(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

500

General government

Annex V.Part 1.35(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510

Credit institutions

Annex V.Part 1.35(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

520

Other financial corporations

Annex V.Part 1.35(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

530

Non-financial corporations

Annex V.Part 1.35(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

540

Households

Annex V.Part 1.35(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

550

OFF-BALANCE SHEET EXPOSURES

Annex V.Part 2.55

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19.   Information on forborne exposures

 

References

Gross carrying amount of exposures with forbearance measures

Accumulated impairment, accumulated changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

 

Performing exposures with forbearance measures

Non-performing exposures with forbearance measures

 

on perfoming exposures with forbearance measures

on non-performing exposures with forbearance measures

 

Instruments with modifications in their terms and conditions

Refinancing

of which: Performing forborne exposures under probation

 

Instruments with modifications in their terms and conditions

Refinancing

of which: Defaulted

of which: Impaired

of which: Forbearance of non-performing exposures

 

Instruments with modifications in their terms and conditions

Refinancing

Collateral received on exposures with forbearance measures

Financial guarantees received on exposures with forbearance measures

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

180

Annex V. Part 2. 45, 109, 163-182

Annex V. Part 2. 145-162

Annex V. Part 2. 164 (a), 177, 178, 182

Annex V. Part 2. 164 (b), 177, 178, 181, 182

Annex V. Part 2. 176(b),177, 180

Annex V. Part 2. 145-162

Annex V. Part 2. 164 (a), 179-180,182

Annex V. Part 2. 164 (b), 179-182

CRR Article 178; Annex V. Part 2.61

IAS 39. 58-70

Annex V. Part 2. 172(a), 157

Annex V. Part 2. 46, 183

Annex V. Part 2. 145-183

Annex V. Part 2. 145-183

Annex V. Part 2. 164 (a), 179-180,182,183

Annex V. Part 2. 164 (b), 179-183

Annex V. Part 2. 162

Annex V. Part 2. 162

010

Debt securities

Annex V.Part 1.24, 26

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

020

Central banks

Annex V.Part 1.35(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

030

General government

Annex V.Part 1.35(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

040

Credit institutions

Annex V.Part 1.35(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

050

Other financial corporations

Annex V.Part 1.35(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

060

Non-financial corporations

Annex V.Part 1.35(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

070

Loans and advances

Annex V.Part 1.24, 27

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

080

Central banks

Annex V.Part 1.35(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

090

General government

Annex V.Part 1.35(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

100

Credit institutions

Annex V.Part 1.35(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

110

Other financial corporations

Annex V.Part 1.35(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

120

Non-financial corporations

Annex V.Part 1.35(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

130

Of which: Small and Medium-sized Enterprises

Article 1 2(a) of Commission Recommendation 2003/361/EC

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

140

Of which: Commercial real estate

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

150

Households

Annex V.Part 1.35(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

160

Of which: Residential mortgage loans

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

170

Of which: Credit for consumption

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

180

DEBT INSTRUMENTS AT AMORTISED COST

Annex V. Part 1.13 (d)(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

190

Debt securities

Annex V.Part 1.24, 26

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

200

Central banks

Annex V.Part 1.35(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

210

General government

Annex V.Part 1.35(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

220

Credit institutions

Annex V.Part 1.35(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

230

Other financial corporations

Annex V.Part 1.35(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

240

Non-financial corporations

Annex V.Part 1.35(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

250

Loans and advances

Annex V.Part 1.24, 27

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

260

Central banks

Annex V.Part 1.35(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

270

General government

Annex V.Part 1.35(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

280

Credit institutions

Annex V.Part 1.35(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

290

Other financial corporations

Annex V.Part 1.35(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

300

Non-financial corporations

Annex V.Part 1.35(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

310

Households

Annex V.Part 1.35(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

320

DEBT INSTRUMENTS AT FAIR VALUE other than HFT

Annex V. Part I. 13 (b)(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

330

DEBT INSTRUMENTS other than HFT

Annex V. Part I. 13 (b)(c)(d)(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

340

Loan commitments given

IAS 39.2 (h), 4 (a) ( c), BC 15; CRR Annex I; Annex V.Part 2.56-57

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


ANNEX V

REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

FINREP TEMPLATES FOR GAAP

Template number

Name of the template or of the group of templates

PART 1 [QUARTERLY FREQUENCY]

Balance Sheet Statement [Statement of Financial Position]

1.1

Balance Sheet Statement: assets

1.2

Balance Sheet Statement: liabilities

1.3

Balance Sheet Statement: equity

2

Statement of profit or loss

5

Breakdown of loans and advances by product

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

10

Derivatives — Trading

Derivatives — Hedge accounting

11.2

Derivatives — Hedge accounting under National GAAP: Breakdown by type of risk

18

Performing and non-performing exposures

19

Forborne exposures


COLOUR CODE IN TEMPLATES:

 

Data point to be submitted

1.   Balance Sheet Statement [Statement of Financial Position]

1.1   Assets

 

References National GAAP based on Directive 86/635/EEC (hereinafter the ‘BAD’)

Carrying amount

010

010

Cash, cash balances at central banks and other demand deposits

BAD Article 4. Assets (1)

 

020

Cash on hand

Part 2.1 of Annex V to Implementing Regulation (EU) 680/2014 (hereinafter ‘Annex V’)

 

030

Cash balances at central banks

BAD Article 13(2); Annex V.Part 2.2

 

091

Trading financial assets

Annex V.Part 1.15

 

092

Derivatives

Annex II of Regulation (EU) No 575/2013 (hereinafter the ‘CRR’); Annex V.Part 1.15

 

093

Equity instruments

Part 2.4-5 of Annex II to Regulation (EC) No 25/2009

 

094

Debt securities

Annex V.Part 1.24, 26

 

095

Loans and advances

Annex V.Part 1.24, 27

 

171

Non-trading non-derivative financial assets measured at fair value through profit or loss

Article 42a(1), (4) of Directive 78/660/EEC (hereinafter the ‘4th Directive’)

 

172

Equity instruments

Part 2.4-5 of Annex II to Regulation (EC) No 25/2009

 

173

Debt securities

Annex V.Part 1.24, 26

 

174

Loans and advances

4th Directive Article 42a(1), (4)(b); Annex V.Part 1.24, 27

 

175

Non-trading non-derivative financial assets measured at fair value to equity

4th Directive Article 42a(1); Article 42c (2)

 

176

Equity instruments

Part 2.4-5 of Annex II to Regulation (EC) No 25/2009

 

177

Debt securities

Annex V.Part 1.24, 26

 

178

Loans and advances

4th Directive Article 42a(1), (4)(b); Annex V.Part 1.24, 27

 

231

Non-trading debt instruments measured at a cost-based method

BAD Articles 37.1, 42a(4)(b); Annex V.Part1.16

 

232

Debt securities

Annex V.Part 1.24, 26

 

233

Loans and advances

Annex V.Part 1.24, 27

 

234

Other non-trading non-derivative financial assets

BAD Articles 35-37; Annex V.Part 1.17

 

235

Equity instruments

Part 2.4-5 of Annex II to Regulation (EC) No 25/2009

 

236

Debt securities

Annex V.Part 1.24, 26

 

237

Loans and advances

Annex V.Part 1.24, 27

 

240

Derivatives — Hedge accounting

4th Directive Article 42a(1), (5a); Article 42c(1)(a); IAS 39.9; Annex V.Part 1.19

 

260

Investments in subsidaries, joint ventures and associates

BAD Article 4.Assets(7)-(8); 4th Directive Article 17; Annex V.Part 2.4

 

270

Tangible assets

BAD Article 4.Assets(10)

 

280

Property, Plant and Equipment

 

 

290

Investment property

 

 

300

Intangible assets

BAD Article 4.Assets(9); Article 4(1)(115) of the CRR

 

310

Goodwill

BAD Article 4.Assets(9); Article 4(1)(113) of the CRR

 

320

Other intangible assets

BAD Article 4.Assets(9)

 

330

Tax assets

 

 

340

Current tax assets

 

 

350

Deferred tax assets

4th Directive Article 43(1)(11); Article 4(1)(106) of the CRR

 

360

Other assets

Annex V.Part 2.5

 

380

TOTAL ASSETS

BAD Article 4 Assets

 

1.2   Liabilities

 

References National GAAP based on BAD

Carrying amount

010

061

Trading financial liabilities

4th Directive Article 42a(3)

 

062

Derivatives

CRR Annex II; Annex V.Part 1.15

 

063

Short positions

 

 

064

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30

 

065

Debt securities issued

Annex V.Part 1.31

 

066

Other financial liabilities

Annex V.Part 1.32-34

 

141

Non-trading non-derivative financial liabilities measured at a cost-based method

4th Directive Article 42a(3)

 

142

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30

 

143

Debt securities issued

Annex V.Part 1.31

 

144

Other financial liabilities

Annex V.Part 1.32-34

 

150

Derivatives — Hedge accounting

4th Directive Article 42a(1), (5a), Article 42c(1)(a); Annex V.Part 1.23

 

170

Provisions

BAD Article 4.Liabilities(6)

 

171

Funds for general banking risks [if presented within liabilities]

BAD Article 38.1; Article 4(1)(112) of the CRR; Annex V.Part 2.12

 

180

Pensions and other post employment defined benefit obligations

Annex V.Part 2.7

 

190

Other long term employee benefits

Annex V.Part 2.8

 

200

Restructuring

 

 

210

Pending legal issues and tax litigation

 

 

220

Commitments and guarantees given

BAD Articles 24-25, 33(1)

 

230

Other provisions

 

 

240

Tax liabilities

 

 

250

Current tax liabilities

 

 

260

Deferred tax liabilities

4th Directive Article 43(1)(11); CRR Article 4(108)

 

280

Other liabilities

Annex V.Part 2.10

 

300

TOTAL LIABILITIES

 

 

1.3   Equity

 

References National GAAP based on BAD

Carrying amount

010

010

Capital

BAD Article 4.Liabilities(9), BAD Article 22

 

020

Paid-up capital

BAD Article 4.Liabilities(9)

 

030

Unpaid capital which has been called up

BAD Article 4.Liabilities(9)

 

040

Share premium

BAD Article 4.Liabilities(10); Article 4(1)(124) of the CRR

 

050

Equity instruments issued other than capital

Annex V.Part 2.15-16

 

060

Equity component of compound financial instruments

4th Directive Article 42a(5a); Annex V.Part 2.15

 

070

Other equity instruments issued

Annex V.Part 2.16

 

080

Other equity

Annex V.Part 2.17

 

190

Retained earnings

BAD Article 4.Liabilities(13); Article 4(1)(123) of the CRR

 

200

Revaluation reserves

BAD Article 4.Liabilities(12)

 

201

Tangible assets

4th Directive Article 33(1)(c)

 

202

Equity instruments

4th Directive Article 33(1)(c)

 

203

Debt securities

4th Directive Article 33(1)(c)

 

204

Other

4th Directive Article 33(1)(c)

 

205

Fair value reserves

4th Directive Article 42a(1)

 

206

Hedge of net investments in foreign operations

4th Directive Articles 42a(1), 42c(1)(b)

 

207

Hedging derivatives — cash flow hedges

4th Directive Articles 42a(1), 42c(1)(a); CRR Article 30(a)

 

208

Hedging derivatives — other hedges

4th Directive Articles 42a(1), 42c(1)(a)

 

209

Non-trading non-derivative financial assets measured at fair value to equity

4th Directive Articles 42a(1), 42c(2)

 

210

Other reserves

BAD Article 4 Liabilities(11)-(13)

 

215

Funds for general banking risks [if presented within equity]

BAD Article 38.1; Article 4(1)(112) of the CRR; Annex V.Part 1.38

 

220

Reserves or accumulated losses of investments in subsidaries, joint ventures and associates

4th Directive Article 59.4; Annex V.Part 2.19

 

230

Other

Annex V.Part 2.19

 

235

First consolidation differences

Article 19(1)(c ) of Directive 83/349/EEC (hereinafter the ‘7th Directive’)

 

240

(-) Treasury shares

4th Directive Article 9 C (III)(7), D(III)(2); Annex V.Part 2.20

 

250

Profit or loss attributable to owners of the parent

BAD Article 4.Liabilities(14)

 

260

(-) Interim dividends

CRR Article 26(2b)

 

270

Minority interests [Non-controlling interests]

Article 21 of the 7th Directive

 

280

Accumulated Other Comprehensive Income

Article 4(1)(100) of the CRR

 

290

Other items

 

 

300

TOTAL EQUITY

 

 

310

TOTAL EQUITY AND TOTAL LIABILITIES

BAD Article 4.Liabilities

 

2.   Statement of profit or loss

 

References National GAAP based on BAD

Current period

010

010

Interest income

BAD Article 27.Vertical layout(1); Annex V.Part 2.21

 

090

(Interest expenses)

BAD Article 27.Vertical layout(2); Annex V.Part 2.21

 

160

Dividend income

BAD Article 27.Vertical layout(3); Annex V.Part 2.28

 

200

Fee and commission income

BAD Article 27.Vertical layout(4)

 

210

(Fee and commission expenses)

BAD Article 27.Vertical layout(5)

 

220

Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net

BAD Article 27.Vertical layout(6)

 

285

Gains or (-) losses on trading financial assets and liabilities, net

BAD Article 27.Vertical layout(6)

 

295

Gains or (-) losses on non-trading financial assets and liabilities, net

BAD Article 27.Vertical layout(6)

 

300

Gains or (-) losses from hedge accounting, net

4th Directive Article 42a(1) and (5a), Article 42c(1)(a)

 

310

Exchange differences [gain or (-) loss], net

BAD Article 39

 

320

Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net

BAD Article 27.Vertical layout(13)-(14)

 

330

Gains or (-) losses on derecognition of non financial assets, net

 

 

340

Other operating income

BAD Article 27.Vertical layout(7); Annex V.Part 2.141-143

 

350

(Other operating expenses)

BAD Article 27.Vertical layout(10); Annex V.Part 2.141-143

 

355

TOTAL OPERATING INCOME, NET

 

 

360

(Administrative expenses)

BAD Article 27.Vertical layout(8)

 

370

(Staff expenses)

BAD Article 27.Vertical layout(8)(a)

 

380

(Other administrative expenses)

BAD Article 27.Vertical layout(8)(b)

 

390

(Depreciation)

 

 

400

(Property, Plant and Equipment)

BAD Article 27.Vertical layout(9)

 

410

(Investment Properties)

BAD Article 27.Vertical layout(9)

 

415

(Goodwill)

BAD Article 27.Vertical layout(9)

 

420

(Other intangible assets)

BAD Article 27.Vertical layout(9)

 

430

(Provisions or (-) reversal of provisions)

 

 

440

(Commitments and guarantees given)

BAD Article 27.Vertical layout(11)-(12)

 

450

(Other provisions)

 

 

455

(Increases or (-) decreases of the fund for general banking risks, net)

BAD Article 38.2

 

460

(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)

BAD Article 35-37

 

510

(Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates)

BAD Article 27.Vertical layout(13)-(14)

 

520

(Impairment or (-) reversal of impairment on non-financial assets)

 

 

530

(Property, plant and equipment)

BAD Article 27.Vertical layout(9)

 

540

(Investment properties)

BAD Article 27.Vertical layout(9)

 

550

(Goodwill)

BAD Article 27.Vertical layout(9)

 

560

(Other intangible assets)

BAD Article 27.Vertical layout(9)

 

570

(Other)

 

 

580

Negative goodwill recognised in profit or loss

7th Directive Article 31

 

590

Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates

BAD Article 27.Vertical layout(13)-(14)

 

610

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

 

 

620

(Tax expense or (-) income related to profit or loss from continuing operations)

BAD Article 27.Vertical layout(15)

 

630

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

BAD Article 27.Vertical layout(16)

 

632

Extraordinary profit or (-) loss after tax

BAD Article 27.Vertical layout(21)

 

633

Extraordinary profit or loss before tax

BAD Article 27.Vertical layout(19)

 

634

(Tax expense or (-) income related to extraordinary profit or loss)

BAD Article 27.Vertical layout(20)

 

670

PROFIT OR (-) LOSS FOR THE YEAR

BAD Article 27.Vertical layout(23)

 

680

Attributable to minority interest [non-controlling interests]

 

 

690

Attributable to owners of the parent

 

 

5.   Breakdown of loans and advances by product

 

 

References National GAAP based on BAD

Central banks

General government

Credit institutions

Other financial corporations

Non-financial corporations

Households

Annex V.Part 1.35(a)

Annex V.Part 1.35(b)

Annex V.Part 1.35(c)

Annex V.Part 1.35(d)

Annex V.Part 1.35(e)

Annex V.Part 1.35(f)

010

020

030

040

050

060

By product

010

On demand [call] and short notice [current account]

Annex V.Part 2.41(a)

 

 

 

 

 

 

020

Credit card debt

Annex V.Part 2.41(b)

 

 

 

 

 

 

030

Trade receivables

Annex V.Part 2.41(c)

 

 

 

 

 

 

040

Finance leases

Annex V.Part 2.41(d)

 

 

 

 

 

 

050

Reverse repurchase loans

Annex V.Part 2.41(e)

 

 

 

 

 

 

060

Other term loans

Annex V.Part 2.41(f)

 

 

 

 

 

 

070

Advances that are not loans

Annex V.Part 2.41(g)

 

 

 

 

 

 

080

LOANS AND ADVANCES

Annex V.Part 1.24, 27

 

 

 

 

 

 

By collateral

090

of which: mortgage loans [Loans collateralised by immovable property]

Annex V.Part 2.41(h)

 

 

 

 

 

 

100

of which: other collateralised loans

Annex V.Part 2.41(i)

 

 

 

 

 

 

By purpose

110

of which: credit for consumption

Annex V.Part 2.41(j)

 

 

 

 

 

 

120

of which: lending for house purchases

Annex V.Part 2.41(k)

 

 

 

 

 

 

By subordination

130

of which: project finance loans

Annex V.Part 2.41(l)

 

 

 

 

 

 

8.   Breakdown of financial liabilities

8.1   Breakdown of financial liabilities by product and by counterparty sector

 

References National GAAP based on BAD

 

Carrying amount

Accumulated changes in fair value due to credit risk

Amount contractually required to pay at maturity

Trading

At a cost-based method

Hedge accounting

4th Directive Article 42a(3); Annex V.Part 1.15

4th Directive Article 42a(3)

4th Directive Articles 42a(1) and (5a), 42c(1)(a)

CRR Articles 30(b), 424(1)(d)(i)

Article 7(2) of Regulation (EC) No 25/2009

034

035

037

040

050

010

Derivatives

CRR Annex II

IAS 39.9 Application Guidance (hereinafter ‘AG’) 15(a)

 

 

 

 

 

020

Short positions

 

IAS 39 AG 15(b)

 

 

 

 

 

030

Equity instruments

Part 2.4-5 of Annex II to Regulation (EC) No 25/2009

IAS 32.11

 

 

 

 

 

040

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.24, 26

 

 

 

 

 

050

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30

 

 

 

 

 

060

Central banks

Annex V.Part 1.35(a)

Annex V.Part 1.35(a)

 

 

 

 

 

070

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

080

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

090

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.51

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

 

 

 

 

 

100

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

110

General government

Annex V.Part 1.35(b)

Annex V.Part 1.35(b)

 

 

 

 

 

120

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

130

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

140

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

 

 

 

 

 

150

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

160

Credit institutions

Annex V.Part 1.35(c)

Annex V.Part 1.35(c)

 

 

 

 

 

170

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

180

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

190

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

 

 

 

 

 

200

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

210

Other financial corporations

Annex V.Part 1.35(d)

Annex V.Part 1.35(d)

 

 

 

 

 

220

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

230

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

240

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

 

 

 

 

 

250

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

260

Non-financial corporations

Annex V.Part 1.35(e)

Annex V.Part 1.35(e)

 

 

 

 

 

270

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

280

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

290

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

 

 

 

 

 

300

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

310

Households

Annex V.Part 1.35(f)

Annex V.Part 1.35(f)

 

 

 

 

 

320

Current accounts/overnight deposits

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

Part 2.9.1 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

330

Deposits with agreed maturity

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

Part 2.9.2 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

340

Deposits redeemable at notice

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51

 

 

 

 

 

350

Repurchase agreements

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

Part 2.9.4 of Annex II to Regulation (EC) No 25/2009

 

 

 

 

 

360

Debt securities issued

Annex V.Part 1.31; Annex V.Part 2.52

Annex V.Part 1.31; Annex V.Part 2.52

 

 

 

 

 

370

Certificates of deposits

Annex V.Part 2.52(a)

Annex V.Part 2.52(a)

 

 

 

 

 

380

Asset-backed securities

Article 4(1)(61) of the CRR

Article 4(1)(61) of the CRR

 

 

 

 

 

390

Covered bonds

Article 129(1) of the CRR

Article 129(1) of the CRR

 

 

 

 

 

400

Hybrid contracts

Annex V.Part 2.52(d)

IAS 39.10-11, AG27, AG29; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 9; Annex V.Part 2.52(d)

 

 

 

 

 

410

Other debt securities issued

Annex V.Part 2.52(e)

Annex V.Part 2.52(e)

 

 

 

 

 

420

Convertible compound financial instruments

 

IAS 32.AG 31

 

 

 

 

 

430

Non-convertible

 

 

 

 

 

 

 

440

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.32-34

 

 

 

 

 

450

FINANCIAL LIABILITIES

 

 

 

 

 

 

 

8.2   Subordinated financial liabilities

 

References National GAAP

 

Carrying amount

At amortised cost

At a cost-based method

4th Directive Article 42a(3), (5a); IAS 39.47

4th Directive Article 42a(3)

020

030

010

Deposits

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30

Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30

 

 

020

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.31

 

 

030

SUBORDINATED FINANCIAL LIABILITIES

Annex V.Part 2.53-54

Annex V.Part 2.53-54

 

 

10.   Derivatives — Trading

By type of risk/By product or by type of market

References National GAAP based on BAD

 

Mark-to-market [Mark-to-Model] value

Notional amount

Positive value. Trading

Negative value. Trading

Total Trading

of which: sold

CRR Article 105

CRR Article 105

Annex V.Part 2.70-71

Annex V.Part 2.72

022

025

030

040

010

Interest rate

Annex V.Part 2.67(a)

Annex V.Part 2.67(a)

 

 

 

 

020

of which: economic hedges

Annex V.Part 2.74

Annex V.Part 2.74

 

 

 

 

030

OTC options

 

 

 

 

 

 

040

OTC other

 

 

 

 

 

 

050

Organised market options

 

 

 

 

 

 

060

Organised market other