32025O2212

This document is an excerpt from the EUR-Lex website

EUROPA
EUR-Lex home
EUR-Lex - 32025O2212 - EN

Help

Search tips

Need more search options? Use the Advanced search

Document 32025O2212

Help

Guideline (EU) 2025/2212 of the European Central Bank of 2 October 2025 amending Guideline (EU) 2021/833 on statistical information to be reported on consolidated banking data (ECB/2021/14) (ECB/2025/34)

ECB/2025/34

OJ L, 2025/2212, 21.11.2025, ELI: http://data.europa.eu/eli/guideline/2025/2212/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

Legal status of the document In force

ELI: http://data.europa.eu/eli/guideline/2025/2212/oj

HTML

PDF - authentic OJ

e-signature

How to verify the authenticity of the Official Journal

Official Journal
of the European Union

L series

2025/2212

21.11.2025

GUIDELINE (EU) 2025/2212 OF THE EUROPEAN CENTRAL BANK

of 2 October 2025

amending Guideline (EU) 2021/833 on statistical information to be reported on consolidated banking data (ECB/2021/14) (ECB/2025/34)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 127(2) and 127(5) thereof,

Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1, 12.1 and 14.3 thereof,

Whereas:

(1)

Regulation (EU) 2024/1623 of the European Parliament and of the Council (1) amended Regulation (EU) No 575/2013 of the European Parliament and of the Council (2) to bring class 1 investment firms into the scope of prudential requirements applicable to credit institutions. To support financial stability analysis, macroprudential policy and structural analysis, consolidated banking data need to cover the full spectrum of the Union banking sector and it is therefore necessary to include class 1 investment firms in the statistical aggregates to account for this change. In particular, the benefits of ensuring full coverage of the Union banking sector by including class 1 investment firms in the statistical aggregates are deemed to outweigh the impact on the preservation of the time series continuity.

(2)

The compilation of consolidated banking data is, to a large extent, based on bank supervisory data as defined in the reporting frameworks of the European Banking Authority (EBA). With the creation of the Single Supervisory Mechanism, those data have become available to the European Central Bank (ECB) for Member States whose currency is the euro. Under certain circumstances, it is efficient to make use of those data available to the ECB to also perform aggregations required for compiling the statistical information set out in Guideline (EU) 2021/833 of the European Central Bank (ECB/2021/14) (3) through a central IT system. Centralised aggregation of statistics at the ECB can also enhance cross-country consistency of data. Provisions should be introduced to enable the aggregation by the ECB upon request by national central banks (NCBs) and in a manner that preserves accuracy and continuity of the statistical time series and safeguards the timely continuation of the statistical compilation process. Against this background, the ECB should carefully assess the NCBs’ requests to perform the centralised aggregation, verifying its feasibility on a case-by-case basis, and prioritise requests on the basis of specific and objective criteria. In particular, to ensure coverage for all entities within the scope of Guideline (EU) 2021/833 (ECB/2021/14), NCBs should report supplementary data as required.

(3)

Where the ECB performs the aggregation through its central IT system, it is also in the position to verify the completeness and reliability of the aggregated statistics. For this reason, it is efficient that the ECB performs the verification of the aggregated statistics, replacing the verification by NCBs. In this respect, as NCBs may be in possession of additional knowledge about individual banking entities, it is necessary that NCBs nominate designated contact persons for sharing that knowledge, where it is of relevance for the ECB’s verification of the aggregated statistics.

(4)

The EBA published reporting framework 4.0 (4) providing the standard specifications to support the supervisory reporting obligations, as set by Commission Implementing Regulation (EU) 2024/3117 (5), laying down implementing technical standards for the application of Regulation (EU) No 575/2013, as amended by Regulation (EU) 2024/1623. Adjustments to the reporting requirements set out in Guideline (EU) 2021/833 (ECB/2021/14) are therefore required as a result of the introduction of that reporting framework, in particular in the area of risk exposure amounts. Furthermore, analysis of the usage of the consolidated banking data has revealed that aggregated statistics on large exposures are not essential for the purposes of financial stability analysis, macroprudential policy and structural analysis. It is therefore appropriate to reduce the reporting burden on NCBs by no longer requiring the compilation of such data. Annexes I and II of Guideline (EU) 2021/833 (ECB/2021/14) should therefore be replaced and the statistical information to be reported should be updated. The technical specifications for the reporting of this statistical information are included in operational instructions that are shared with NCBs before every round of production of the statistics.

(5)	Therefore, Guideline (EU) 2021/833 (ECB/2021/14) should be amended accordingly,

HAS ADOPTED THIS GUIDELINE:

Article 1

Amendments

Guideline (EU) 2021/833 (ECB/2021/14) is amended as follows:

(1)

in Article 2, point (1) is replaced by the following:

‘(1)	“credit institution” means a credit institution as defined in Article 4(1), point (1), of Regulation (EU) No 575/2013;’;

(2)

in Article 2, point (11) is replaced by the following:

‘(11)

“financial institution” means a financial institution as defined in Article 4(1), point (26), of Regulation (EU) No 575/2013;’;

(3)

in Article 2, point (12) is replaced by the following:

‘(12)

“foreign control” means the control, as described in Article 4(1), point (37), of Regulation (EU) No 575/2013, of the entities included in Article 3(1) of this Guideline, by any of the following:

(a)	a financial institution established in a Member State other than the Member State of the relevant entity;

(b)	a credit institution established in a Member State other than the Member State of the relevant entity;

(c)	an institution established in a non-Union country the business of which consists of the activities of a credit institution or a financial institution as defined in points (1) and (11) respectively.’;

(4)

in Article 3, paragraph 1 is replaced by the following:

‘1. NCBs shall report to the ECB the statistical information set out in Annex I and Annex II to this Guideline on the number of reporting institutions, profitability and efficiency, balance sheet, asset quality, concentration, liquidity and funding, own funds, risk exposure amounts and solvency in accordance with the technical specifications included in the reporting package shared with the NCBs before each production round. NCBs shall report the statistical information separately, for the groups of institutions specified in paragraph 3, including all of the following:

(a)	a Union parent institution on a consolidated basis;

(b)	a Union parent financial holding company on a consolidated basis;

(c)	a Union parent mixed financial holding company on a consolidated basis;

(d)	a parent institution on a sub-consolidated basis;

(e)	a parent financial holding company on a sub-consolidated basis;

(f)	a parent mixed financial holding company on a sub-consolidated basis;

(g)	a credit institution that does not form part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) in any Member State;

(h)

a credit institution, where both of the following apply:

(i)	the credit institution does not form part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) established in the Member State of the credit institution;

(ii)	the credit institution forms part of the consolidated or sub-consolidated basis of an institution referred to in points (a) to (f) established in a Member State other than the Member State of the credit institution;

(i)	a branch established in the Union where its parent is not established in the same Member State.’

;

(5)

in Article 3, paragraph 2 is replaced by the following:

‘2. The statistical information to be reported pursuant to paragraph 1 shall be based on the information collected by NCBs pursuant to Commission Implementing Regulation (EU) 2024/3117 (*1), Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13), and related national instruments. NCBs shall aggregate that information for the purposes of this Guideline unless Article 3a(1) applies.

(*1) Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Commission Implementing Regulation (EU) 2021/451 (OJ L, 2024/3117, 27.12.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/3117/oj).’;"

(6)

in Article 3, paragraph 5 is replaced by the following:

‘5. NCBs shall provide explanations to the ECB describing any deviation from the reporting standards applied pursuant to Commission Implementing Regulation (EU) 2024/3117, Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) or in the related national instruments referred to in paragraph 2, without undue delay.’

;

(7)

the following Article 3a is inserted:

‘Article 3a

Aggregation by the ECB

1. The ECB shall aggregate the statistical information collected pursuant to Commission Implementing Regulation (EU) 2024/3117, Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) as referred to in Article 3(2), and the statistical information referred to in paragraph 2, point (a), of this Article, where all of the following conditions are met:

(a)	NCBs make a written request to the ECB that the ECB is to carry out the aggregation, including a proposal for an implementation timetable;

(b)

the ECB assesses requests received from NCBs on the basis of the following criteria:

(i)

eligibility criteria:

(1)	the requesting NCB is capable of reporting the complete set of information required for the aggregations referred to in Article 3(2) for all entities listed in Article 3(1);

(2)	the requesting NCB designates one or more contact persons, amongst its staff, responsible for answering questions from the ECB concerning the entities listed in Article 3(1);

(ii)

assessment criteria:

(1)

the extent and level of alignment between historical consolidated banking data aggregates calculated and reported by the requesting NCB pursuant to Article 3 and corresponding outputs calculated by the ECB’s system for carrying out the aggregation is sufficient to preserve continuity in the ECB statistical time series;

(2)	sufficient resources are available, at the level of both the ECB and the requesting NCB, to safeguard the timely continuation of the compilation of the statistics;

(3)	the proposal for an implementation timetable can be implemented, subject to any changes that are necessary to address resource constraints of the ECB;

(iii)

prioritisation criterion:

(1)	the date on which the request was received by the ECB. Where requests are assessed in accordance with the criteria set out in points (i) and (ii) as being of equal merit, the ECB shall prioritise the earlier requests;

(c)	the ECB accepts an NCB’s request to carry out the aggregation where it concludes that the criteria specified in point (b) are met.

2. Where the ECB aggregates, pursuant to paragraph 1, the statistical information referred to in Article 3(2) for all entities listed in Article 3(1), the NCB shall:

(a)	supplement that information as required;

(b)	transmit the information via means specified by the ECB and in accordance with the definitions, remittance dates, data quality and transmission format set out in Decision (EU) 2023/1681 of the European Central Bank (ECB/2023/18) (*2) and Regulation (EU) 2015/534 (ECB/2015/13);

(c)

report and transmit the information to the ECB, in accordance with points (a) and (b), until either the ECB or the relevant NCB notifies the other party of its intention that the NCB shall report aggregated statistical information pursuant to Article 3 and the other party accepts. The NCB and the ECB shall then determine the timetable for the NCB to begin reporting aggregated statistical information.

(*2) Decision (EU) 2023/1681 of the European Central Bank of 17 August 2023 on the provision to the European Central Bank of supervisory data reported to the national competent authorities by the supervised entities (ECB/2023/18) (OJ L 216, 1.9.2023, p. 105, ELI: http://data.europa.eu/eli/dec/2023/1681/oj).’;"

(8)

in Article 4, paragraph 1 is replaced by the following:

‘1. Where NCBs report aggregated statistical information on consolidated banking data pursuant to Article 3, they shall report that information on a quarterly basis and in accordance with the following timetable:

(a)	a full dataset shall be reported for end-of-year statistical information by mid-May of the year following the year to which the information relates, using the annual template set out in Annex I to this Guideline;

(b)	the end-March, end-June and end-September statistical information shall be reported in early July, October and January, respectively, using the quarterly template set out in Annex II to this Guideline.’

;

(9)	in Article 5, paragraph 1 is replaced by the following: ‘1. NCBs, and, where Article 3a(1) applies, the ECB, may revise the latest and previous quarter’s statistical information before the next reporting deadline, during regular reporting.’ ;

(10)	in Article 5, paragraph 2 is replaced by the following: ‘2. NCBs, and, where Article 3a(1) applies, the ECB, may revise statistical information covering previous reference periods at any time where this significantly improves the quality of that information.’ ;

(11)

in Article 6, paragraph 1 is replaced by the following:

‘1. Without prejudice to Regulation (EC) No 2533/98, NCBs shall monitor and verify the quality, completeness and reliability of statistical information reported to the ECB pursuant to this Guideline.

The first subparagraph shall not apply where the ECB aggregates statistical information pursuant to Article 3a.’

;

(12)

in Article 6, the following paragraph 3 is added:

‘3. Where the ECB aggregates statistical information pursuant to Article 3a, the ECB shall verify the quality, completeness and reliability of the statistical aggregates.

Where the ECB requests clarifications concerning the quality, completeness and reliability of the data transmitted in accordance with Article 3a(2), the contact person(s), designated by the relevant NCB in accordance with Article 3a(1), point (b)(i)(2), shall respond without undue delay.’

;

(13)

in Article 7, paragraph 1 is replaced by the following:

‘1. NCBs shall transmit the statistical information to be reported pursuant to Article 3 electronically, using the means specified by the ECB. The statistical message format developed for this electronic exchange of statistical information shall be the format agreed by the ESCB.’

;

(14)	in Article 7, paragraph 2 is deleted;

(15)	Annexes I and II are replaced by the Annexes to this Guideline.

Article 2

Taking effect

This Guideline shall take effect on the day of its notification to the national central banks of the Member States whose currency is the euro.

Article 3

Addressees

This Guideline is addressed to all Eurosystem central banks.

Done at Frankfurt am Main, 2 October 2025.

For the Governing Council of the ECB

The President of the ECB

Christine LAGARDE

(1) Regulation (EU) 2024/1623 of the European Parliament and of the Council of 31 May 2024 amending Regulation (EU) No 575/2013 as regards requirements for credit risk, credit valuation adjustment risk, operational risk, market risk and the output floor (OJ L, 2024/1623, 19.6.2024, ELI: http://data.europa.eu/eli/reg/2024/1623/oj).

(2) Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/575/oj).

(3) Guideline (EU) 2021/833 of the European Central Bank of 26 March 2021 on statistical information to be reported on consolidated banking data (ECB/2021/14) (OJ L 208, 11.6.2021, p. 109, ELI: http://data.europa.eu/eli/guideline/2021/833/oj).

(4) Reporting framework 4.0 | European Banking Authority.

(5) Commission Implementing Regulation (EU) 2024/3117 of 29 November 2024 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to supervisory reporting of institutions and repealing Commission Implementing Regulation (EU) 2021/451 (OJ L, 2024/3117, 27.12.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/3117/oj).

ANNEX I

The data identified in white cells is reported on a mandatory basis.

The data identified in grey cells is reported on a voluntary basis. NCBs can report it, if available.

REPORTERS

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Section LE. Reporting population	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
No. of stand alone credit institutions
No. of credit institutions consolidated in banking groups
No. of banking groups
Total number of credit institutions

PROFITABILITY AND EFFICIENCY - IFRS FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Consolidated Income Statement	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Interest income
Financial assets held for trading
Non-trading financial assets mandatorily at fair value through profit or loss
Financial assets designated at fair value through profit or loss
Financial assets at fair value through other comprehensive income
Financial assets at amortised cost
Derivatives - Hedge accounting, interest rate risk
Other assets
Interest income on liabilities
(Interest expenses)
(Financial liabilities held for trading )
(Financial liabilities designated at fair value through profit or loss)
(Financial liabilities measured at amortised cost)
(Derivatives - Hedge accounting, interest rate risk)
(Other liabilities)
(Interest expense on assets)
(Expenses on share capital repayable on demand)
Dividend income
Fee and commission income
(Fee and commission expenses)
Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss
Gains or (-) losses on financial assets and liabilities held for trading, net
Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
Gains or (-) losses from hedge accounting, net
Exchange differences, net
Gains (losses) on derecognition of assets other than held for sale, net
Other operating income
(Other operating expenses)
Total operating income, net
(Administration costs)
(Staff expenses)
(Other administrative expenses)
(Depreciation)
Modification gains or (-) losses, net
(Provisions or (-) reversal of provisions)
(Commitments and guarantees given)
(Other provisions)
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
(Financial assets at fair value through other comprehensive income)
(Financial assets at amortised cost)
(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)
(Impairment or (-) reversal of impairment on non-financial assets)
(Property, plant and equipment)
(Investment properties)
(Goodwill)
(Intangible assets [other than goodwill])
(Other)
Negative goodwill recognised in profit or loss
Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
(Tax expense or (-) income related to profit or loss from continuing operations)
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
Profit or (-) loss after tax from discontinued operations
Profit or (-) loss before tax from discontinued operations
(Tax expense or (-) income related to discontinued operations)
PROFIT OR (-) LOSS FOR THE YEAR
attributable to minority interest
Attributable to owners of the parent

PROFITABILITY AND EFFICIENCY - GAAP FINREP

	Domestic banking groups (consolidated) and stand-alone banks							SSM Categories
Consolidated Income Statement	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Interest income
(Interest expenses)
Dividend income
Fee and commission income
(Fee and commission expenses)
Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss
Gains or (-) losses on trading financial assets and liabilities, net
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
Gains or (-) losses on non-trading financial assets and liabilities, net
Gains or (-) losses from hedge accounting, net
Exchange differences, net
Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net
Gains (losses) on derecognition of assets other than held for sale, net
Other operating income
(Other operating expenses)
Total operating income, net
(Administration costs)
(Staff expenses)
(Other administrative expenses)
(Depreciation)
Modification gains or (-) losses, net
(Provisions or (-) reversal of provisions)
(Commitments and guarantees given)
(Other provisions)
(Increases or (-) decreases of the fund for general banking risks, net)
(Impairment on financial assets not measured at fair value through profit or loss)
(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)
(Impairment or (-) reversal of impairment on non-financial assets)
(Property, plant and equipment)
(Investment properties)
(Goodwill)
(Intangible assets [other than goodwill])
(Other)
Negative goodwill recognised in profit or loss
Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
(Tax expense or (-) income related to profit or loss from continuing operations)
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
Extraordinary profit or (-) loss after tax
Extraordinary profit or loss before tax
(Tax expense or (-) income related to extraordinary profit or loss)
PROFIT OR (-) LOSS FOR THE YEAR
attributable to minority interest
Attributable to owners of the parent

PROFITABILITY AND EFFICIENCY - Non-FINREP/Data point banks

	Domestic banking groups (consolidated) and stand-alone banks							SSM Categories
Consolidated Income Statement	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Net interest income
Interest income
(Interest expenses)
Dividend income
Net fee and commission income
Fee and commission income
(Fee and commission expenses)
Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments
Other operating income
(Other operating expenses)
Total operating income, net
(Administration costs)
(Staff expenses)
(Other administrative expenses)
(Depreciation)
(Provisions or (-) reversal of provisions)
(Impairment on financial assets not measured at fair value through profit or loss)
(Impairment or (-) reversal of impairment on non-financial assets)
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
PROFIT OR (-) LOSS FOR THE YEAR

PROFITABILITY AND EFFICIENCY - FULL SAMPLE

	Domestic banking groups (consolidated) and stand-alone banks							SSM Categories
Consolidated Income Statement	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Net interest income
Dividend income
Net fee and commission income
Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments
Other operating income
Total operating income, net
(Total operating expenses)
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
PROFIT OR (-) LOSS FOR THE YEAR

FINREP-IFRS

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Return on Equity (RoE)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
No. of institutions with RoE < 0
No. of institutions with RoE 0-5 %
No. of institutions with RoE 5-10 %
No. of institutions with RoE 10-15 %
No. of institutions with RoE 15-20 %
No. of institutions with RoE >20 %
% of total banking assets of institutions with RoE < 0
% of total banking assets of institutions with RoE 0-5 %
% of total banking assets of institutions with RoE 5-10 %
% of total banking assets of institutions with RoE 10-15 %
% of total banking assets of institutions with RoE 15-20 %
% of total banking assets of institutions with RoE >20 %

FINREP-GAAP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Return on Equity (RoE)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
No. of institutions with RoE < 0
No. of institutions with RoE 0-5 %
No. of institutions with RoE 5-10 %
No. of institutions with RoE 10-15 %
No. of institutions with RoE 15-20 %
No. of institutions with RoE >20 %
% of total banking assets of institutions with RoE < 0
% of total banking assets of institutions with RoE 0-5 %
% of total banking assets of institutions with RoE 5-10 %
% of total banking assets of institutions with RoE 10-15 %
% of total banking assets of institutions with RoE 15-20 %
% of total banking assets of institutions with RoE >20 %

Non-FINREP/Data point banks

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Return on Equity (RoE)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
No. of institutions with RoE < 0
No. of institutions with RoE 0-5 %
No. of institutions with RoE 5-10 %
No. of institutions with RoE 10-15 %
No. of institutions with RoE 15-20 %
No. of institutions with RoE >20 %
% of total banking assets of institutions with RoE < 0
% of total banking assets of institutions with RoE 0-5 %
% of total banking assets of institutions with RoE 5-10 %
% of total banking assets of institutions with RoE 10-15 %
% of total banking assets of institutions with RoE 15-20 %
% of total banking assets of institutions with RoE >20 %

Full sample

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Return on Equity (RoE)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
No. of institutions with RoE < 0
No. of institutions with RoE 0-5 %
No. of institutions with RoE 5-10 %
No. of institutions with RoE 10-15 %
No. of institutions with RoE 15-20 %
No. of institutions with RoE >20 %
% of total banking assets of institutions with RoE < 0
% of total banking assets of institutions with RoE 0-5 %
% of total banking assets of institutions with RoE 5-10 %
% of total banking assets of institutions with RoE 10-15 %
% of total banking assets of institutions with RoE 15-20 %
% of total banking assets of institutions with RoE >20 %

BALANCE SHEET - IFRS FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash, cash balances at central banks and other demand deposits
Financial assets held for trading
Derivatives held for trading
Equity instruments
Debt securities
Loans and advances
Non-trading financial assets mandatorily at fair value through profit or loss
Equity instruments
Debt securities
Loans and advances
Financial assets designated at fair value through profit or loss
Debt securities
Loans and advances
Financial assets at fair value through other comprehensive income
Equity instruments
Debt securities
Loans and advances
Financial assets at amortised cost
Debt securities
Loans and advances
Derivatives–Hedge accounting
Fair value changes of the hedged items in portfolio hedge of interest rate risk
Investments in associates, subsidiaries and joint ventures
Tangible assets
Intangible assets
Tax assets
Current tax assets
Deferred tax assets
Other assets
Non-current assets and disposal groups classified as held for sale
TOTAL ASSETS

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Liabilities	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial liabilities held for trading
Derivatives held for trading
Short positions
Deposits
Debt securities issued
Other financial liabilities held for trading
Financial liabilities designated at fair value through profit or loss
Deposits
Debt securities issued
Other financial liabilities designated at fair value through profit or loss
Financial liabilities measured at amortised cost
Deposit
Debt securities issued
Other financial liabilities measured at amortised cost
Derivatives–Hedge accounting
Fair value changes of the hedged items in portfolio hedge of interest rate risk
Provisions
Tax liabilities
Current tax liabilities
Deferred tax liabilities
Other liabilities
Share capital repayable on demand (e.g. cooperative shares)
Liabilities included in disposal groups classified as held for sale
TOTAL LIABILITIES

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Equity and minority interest	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Capital
Share premium
Equity instruments issued other than capital
Other Equity
Accumulated other comprehensive income
Retained earnings
Revaluation reserves
Other Reserves
(Treasury shares)
Profit or loss attributable to owners of the parent
(Interim dividends)
Minority interest
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Loan commitments, financial guarantees and other commitments	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Given
Loan commitments
Financial guarantees
Other commitments
Received
Loan commitments
Financial guarantees
Other commitments

BALANCE SHEET - GAAP FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash, cash balances at central banks and other demand deposits
Financial assets held for trading
Derivatives held for trading
Equity instruments
Debt securities
Loans and advances
Non-trading non-derivative financial assets measured at fair value through profit or loss
Equity instruments
Debt securities
Loan and advances
Non-trading non-derivative financial assets measured at fair value to equity
Equity instruments
Debt securities
Loan and advances
Non-trading debt instruments measured at a cost-based method
Equity instruments
Debt securities
Loans and advances
Other non-trading non-derivative financial assets
Equity instruments
Debt securities
Loans and advances
Derivatives–Hedge accounting
Fair value changes of the hedged items in portfolio hedge of interest rate risk
Investments in associates, subsidiaries and joint ventures
Tangible assets
Intangible assets
Tax assets
Current tax assets
Deferred tax assets
Other assets
Non-current assets and disposal groups classified as held for sale
(-) Haircuts for trading assets at fair value
TOTAL ASSETS

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Liabilities	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial liabilities held for trading
Derivatives held for trading
Short positions
Deposits
Debt securities issued
Other financial liabilities held for trading
Non-trading non-derivative financial liabilities measured at a cost-based method
Deposits
Debt securities issued
Other financial liabilities
Derivatives–Hedge accounting
Fair value changes of the hedged items in portfolio hedge of interest rate risk
Provisions
Tax liabilities
Current tax liabilities
Deferred tax liabilities
Other liabilities
Share capital repayable on demand (e.g. cooperative shares)
Liabilities included in disposal groups classified as held for sale
Haircuts for trading liabilities at fair value
TOTAL LIABILITIES

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Equity and minority interest	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Capital
Share premium
Equity instruments issued other than capital
Other Equity
Accumulated other comprehensive income
Retained earnings
Revaluation reserves
Fair value reserves
Other Reserves
First consolidation differences
(Treasury shares)
Profit or loss attributable to owners of the parent
(Interim dividends)
Minority interest
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Loan commitments, financial guarantees and other commitments	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Given
Loan commitments
Financial guarantees
Other commitments
Received
Loan commitments
Financial guarantees
Other commitments

BALANCE SHEET - Non-FINREP/Data point banks

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash, cash balances at central banks
Loans and advances
Debt securities
Equity instruments
Residual assets
TOTAL ASSETS
Memorandum items
Financial assets held for trading
Investments in associates, subsidiaries and joint ventures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Liabilities	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Deposits
Debt securities issued
Provisions
Residual liabilities
TOTAL LIABILITIES

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Equity and minority interest	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Capital
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

BALANCE SHEET - FULL SAMPLE

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash, cash balances at central banks
Loans and advances (excluding cash balances at central banks and other demand deposits)
Debt securities
Equity instruments
Residual assets
TOTAL ASSETS
Memorandum items
Financial assets held for trading
Investments in associates, subsidiaries and joint ventures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Liabilities	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Deposits
Debt securities issued
Provisions
Residual liabilities
TOTAL LIABILITIES

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Equity and minority interest	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Capital
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

BALANCE SHEET - IFRS FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Equity instruments
of which: credit institutions
of which: other financial corporations
of which: non-financial corporations

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Memorandum items	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Subordinated financial liabilities
Deposits
Debt securities issued

BALANCE SHEET - GAAP FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Equity instruments
of which: credit institutions
of which: other financial corporations
of which: non-financial corporations

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Memorandum items	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Subordinated financial liabilities
Deposits
Debt securities issued

BALANCE SHEET - Non-FINREP/Data point banks

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Loans and advances
General governments
Central banks
Credit institutions
Other

BALANCE SHEET - FULL SAMPLE

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Loans and advances
General governments
Central banks
Credit institutions
Other

FINREP reporters (IFRS and GAAP)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Forborne exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits - Gross carrying amount of exposures with forbearance measures
Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures
Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures of which under probation
Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures
Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures
Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures
Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures
Debt securities - Gross carrying amount of exposures with forbearance measures
Debt securities - Gross carrying amount of performing exposures with forbearance measures
Debt securities - Gross carrying amount of performing exposures with forbearance measures of which under probation
Debt securities - Gross carrying amount of non-performing exposures with forbearance measures
Debt securities - Gross carrying amount of non-performing exposures with forbearance measures of which under probation
Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures
Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures
Loans and advances - Gross carrying amount of exposures with forbearance measures
Loans and advances - Gross carrying amount of performing exposures with forbearance measures
Loans and advances - Gross carrying amount of performing exposures with forbearance measures of which under probation
Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures
Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures of which under probation
Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures
Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures

FINREP reporters (IFRS and GAAP)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total gross carrying amount of exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total gross carrying amount of performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total gross carrying amount of performing exposures - Not past due or Past due <= 30 days	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total gross carrying amount of performing exposures - Past due > 30 days <= 90 days	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total gross carrying amount of non-performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total gross carrying amount of non-performing exposures - Unlikely to pay that are not past-due or past-due < = 90 days	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total gross carrying amount of non-performing exposures - Past due > 90 days <= 180 days	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total gross carrying amount of non-performing exposures - Past due > 180 days <= 1 year	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total gross carrying amount of non-performing exposures - Past due > 1 year	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total gross carrying amount of non-performing exposures - Of which: defaulted	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Collateral received on non-performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Financial guarantees received on non-performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

IFRS-FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Gross carrying amount - Assets without significant increase in credit risk since initial recognition (Stage 1)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial assets at amortised cost
Debt securities
Loans and advances
Financial assets at fair value through other comprehensive income
Debt securities
Loans and advances

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Gross carrying amount - Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial assets at amortised cost
Debt securities
Loans and advances
Financial assets at fair value through other comprehensive income
Debt securities
Loans and advances

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Gross carrying amount - Credit-impaired assets (Stage 3)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial assets at amortised cost
Debt securities
Loans and advances
Financial assets at fair value through other comprehensive income
Debt securities
Loans and advances

	Domestic banking groups (consolidated) and stand-alone banks
Accumulated impairment - Assets without significant increase in credit risk since initial recognition (Stage 1)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (subconsolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-significant
Financial assets at amortised cost
Debt securities
Loans and advances
Financial assets at fair value through other comprehensive income
Debt securities
Loans and advances

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Accumulated impairment - Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial assets at amortised cost
Debt securities
Loans and advances
Financial assets at fair value through other comprehensive income
Debt securities
Loans and advances

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Accumulated impairment - Credit-impaired assets (Stage 3)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial assets at amortised cost
Debt securities
Loans and advances
Financial assets at fair value through other comprehensive income
Debt securities
Loans and advances

GAAP-FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Impaired debt instruments - Non-trading non-derivative debt instruments measured at a cost-based method	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Total gross carrying amount of impaired assets
Debt securities
Loans and advances
Specific allowances for credit risk
Debt securities
Loans and advances
General allowances for credit risk and banking risk affecting carrying amount
Debt securities
Loans and advances

Non-FINREP/Data point banks

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Non-performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Gross carrying amount
Performing exposures
Non-performing exposures
Forborne exposures
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions

Geographical concentration

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total original exposure value	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HU
IE
IT
LV
LT
LU
MT
NL
PL
PT
RO
SK
SI
ES
SE
UK
NO
US (United States)
HK (Hong Kong)
BR (Brazil)
CN (China)
JP (Japan)
CH (Switzerland)
MX (Mexico)
AU (Australia)
SG (Singapore)
TR (Turkey)
RU (Russian federation)
KY (Cayman Islands)
IN (India)
KR (South Korea)
ZA (South Africa)
CA (Canada)
Memorandum items
Non-domestic original exposure
Total original exposure

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total exposures in default	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or sta.nd alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HU
IE
IT
LV
LT
LU
MT
NL
PL
PT
RO
SK
SI
ES
SE
UK
NO
US (United States)
HK (Hong Kong)
BR (Brazil)
CN (China)
JP (Japan)
CH (Switzerland)
MX (Mexico)
AU (Australia)
SG (Singapore)
TR (Turkey)
RU (Russian federation)
KY (Cayman Islands)
IN (India)
KR (South Korea)
ZA (South Africa)
CA (Canada)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total exposure value	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HU
IE
IT
LV
LT
LU
MT
NL
PL
PT
RO
SK
SI
ES
SE
UK
NO
US (United States)
HK (Hong Kong)
BR (Brazil)
CN (China)
JP (Japan)
CH (Switzerland)
MX (Mexico)
AU (Australia)
SG (Singapore)
TR (Turkey)
RU (Russian federation)
KY (Cayman Islands)
IN (India)
KR (South Korea)
ZA (South Africa)
CA (Canada)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total exposures collateralized by immovable residential property	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HU
IE
IT
LV
LT
LU
MT
NL
PL
PT
RO
SK
SI
ES
SE
Non-EU countries

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total exposures collateralized by immovable commercial property	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HU
IE
IT
LV
LT
LU
MT
NL
PL
PT
RO
SK
SI
ES
SE
Non-EU countries

FINREP reporters (IFRS and GAAP)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Domestic activities	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Loans and advances
Debt securities
Total assets
Deposits
Debt securities issued
Total liabilities
Interest income
(Interest expense)
Total operating income, net
Profit or loss for the year

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Non-domestic activities	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Loans and advances
Debt securities
Total assets
Deposits
Debt securities issued
Total liabilities
Interest income
(Interest expense)
Total operating income, net
Profit or loss for the year

FINREP reporters (IFRS and GAAP)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Exposures to central banks	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
On demand [call] and short notice [current account]
Credit card debt
Finance leases
Reverse repurchase loans
Other term loans
Advances that are not loans
LOANS AND ADVANCES
of which: other collateralized loans

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Exposures to general governments	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
On demand [call] and short notice [current account]
Credit card debt
Trade receivables
Finance leases
Reverse repurchase loans
Other term loans
Advances that are not loans
LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Exposures to credit institutions	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
On demand [call] and short notice [current account]
Credit card debt
Trade receivables
Finance leases
Reverse repurchase loans
Other term loans
Advances that are not loans
LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Exposures to other financial corporations	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
On demand [call] and short notice [current account]
Credit card debt
Trade receivables
Finance leases
Reverse repurchase loans
Other term loans
Advances that are not loans
LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans
Memorandum items: Maximum amount of the collateral/guarantee that can be considered
Loans collateralized by immovable property
Other collateralized loans
Financial guarantees received

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Exposures to non-financial corporations	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
On demand [call] and short notice [current account]
Credit card debt
Trade receivables
Finance leases
Reverse repurchase loans
Other term loans
Advances that are not loans
LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans
of which: project finance loans
Memorandum items: Maximum amount of the collateral/guarantee that can be considered
Loans collateralized by immovable property
Other collateralized loans
Financial guarantees received

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Exposures to households	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
On demand [call] and short notice [current account]
Credit card debt
Trade receivables
Finance leases
Reverse repurchase loans
Other term loans
Advances that are not loans
LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans
of which: credit for consumption
of which: lending for house purchase
Memorandum items: Maximum amount of the collateral/guarantee that can be considered
Loans collateralized by immovable property
Other collateralized loans
Financial guarantees received

FINREP reporters (IFRS and GAAP)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Loans and advances to non-financial corporations - Gross carrying amount	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
A Agriculture, forestry and fishing
B Mining and quarrying
C Manufacturing
D Electricity, gas, steam and air conditioning supply
E Water supply
F Construction
G Wholesale and retail trade
H Transport and storage
I Accommodation and food service activities
J Information and communication
K Financial and insurance activities
L Real estate activities
M Professional, scientific and technical activities
N Administrative and support service activities
O Public administration and defence, compulsory social security
P Education
Q Human health services and social work activities
R Arts, entertainment and recreation
S Other services

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Accumulated impairment and Accumulated negative changes in fair value due to credit risk on non-performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
A Agriculture, forestry and fishing
B Mining and quarrying
C Manufacturing
D Electricity, gas, steam and air conditioning supply
E Water supply
F Construction
G Wholesale and retail trade
H Transport and storage
I Accommodation and food service activities
J Information and communication
K Financial and insurance activities
L Real estate activities
M Professional, scientific and technical activities
N Administrative and support service activities
O Public administration and defence, compulsory social security
P Education
Q Human health services and social work activities
R Arts, entertainment and recreation
S Other services

FUNDING CONCENTRATION

FINREP reporters (IFRS and GAAP)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount (FINREP-IFRS)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Derivatives
Short positions
Equity instruments
Debt securities
Deposits
Central banks
Current accounts / overnight deposits
Deposits with agreed maturity
Deposits redeemable at notice
Repurchase agreements
General governments
Current accounts / overnight deposits
Deposits with agreed maturity
Deposits redeemable at notice
Repurchase agreements
Credit institutions
Current accounts/ overnight deposits
Deposits with agreed maturity
Deposits redeemable at notice
Repurchase agreements
Other financial corporations
Current accounts / overnight deposits
Deposits with agreed maturity
Deposits redeemable at notice
Repurchase agreements
Non-financial corporations
Current accounts / overnight deposits
Deposits with agreed maturity
Deposits redeemable at notice
Repurchase agreements
Households
Current accounts / overnight deposits
Deposits with agreed maturity
Deposits redeemable at notice
Repurchase agreements
Debt securities issued
Certificates of deposits
Asset-backed securities
Covered bonds
Hybrid contracts
Other debt securities issued
Convertible compound financial instruments
Non-convertible
Other financial liabilities
FINANCIAL LIABILITIES

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount (FINREP-GAAP)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Derivatives
Short positions
Equity instruments
Debt securities
Deposits
Central banks
Current accounts / overnight deposits
Deposits with agreed maturity
Deposits redeemable at notice
Repurchase agreements
General governments
Current accounts / overnight deposits
Deposits with agreed maturity
Deposits redeemable at notice
Repurchase agreements
Credit institutions
Current accounts / overnight deposits
Deposits with agreed maturity
Deposits redeemable at notice
Repurchase agreements
Other financial corporations
Current accounts / overnight deposits
Deposits with agreed maturity
Deposits redeemable at notice
Repurchase agreements
Non-financial corporations
Current accounts / overnight deposits
Deposits with agreed maturity
Deposits redeemable at notice
Repurchase agreements
Households
Current accounts / overnight deposits
Deposits with agreed maturity
Deposits redeemable at notice
Repurchase agreements
Debt securities issued
Certificates of deposits
Asset-backed securities
Covered bonds
Hybrid contracts
Other debt securities issued
Convertible compound financial instruments
Non-convertible
Other financial liabilities
FINANCIAL LIABILITIES

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount received	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Retail funding
Sight deposits
Term deposits withdrawable within the following 30 days
Term deposits not withdrawable within the following 30 days
Savings accounts
Wholesale funding
Unsecured
Secured

Liquidity and funding

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Liquid assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
TOTAL UNADJUSTED LIQUID ASSETS
Total unadjusted LEVEL 1 assets excluding extremely high quality covered bonds
Withdrawable central bank reserves
Central bank assets
Central government assets
Other liquid assets which can be included in the category of Central Bank exposures or Publically Guaranteed exposures
Total unadjusted LEVEL 1 extremely high quality covered bonds
Total unadjusted LEVEL 2A assets
Total unadjusted LEVEL 2B assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
LIQUIDITY COVERAGE	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Liquidity buffer
Net liquidity outflow

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
AVAILABLE STABLE FUNDING	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Available stable funding
Capital items and instruments
Retail deposits
of which: maturity < 1 year
of which: maturity >= 1 year
Other non-financial customers (except central banks)
of which: maturity < 1 year
of which: maturity >= 1 year
Operational deposits
Liabilities and committed facilities within a group or an IPS if subject to preferential treatment
Financial customers and central banks
Liabilities provided where the counterparty cannot be determined
Interdependent liabilities
Other liabilities

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
REQUIRED STABLE FUNDING	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Required stable funding
Central bank assets
Liquid assets
Securities other than liquid assets
Loans
Interdependent assets
Assets within a group or an IPS if subject to preferential treatment
Derivatives
Contributions to CCP default fund
Other assets
Off-balance sheet items

Asset encumbrance

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount of encumbered assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Assets of the reporting institution
Loans on demand
Equity instruments
Debt securities
of which: covered bonds
of which: asset-backed securities
of which: issued by general governments
of which: issued by financial corporations
of which: issued by non-financial corporations
Loans and advances other than loans on demand
of which: mortgage loans
Other assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount of encumbered assets of which: issued by other entities of the group	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Assets of the reporting institution
Loans on demand
Equity instruments
Debt securities
of which: covered bonds
of which: asset-backed securities
of which: issued by financial corporations
of which: issued by non-financial corporations
Loans and advances other than loans on demand
of which: mortgage loans
Other assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount of encumbered assets of which: central bank's eligible	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Assets of the reporting institution
Loans on demand
Equity instruments
Debt securities
of which: covered bonds
of which: asset-backed securities
of which: issued by general governments
of which: issued by financial corporations
of which: issued by non-financial corporations
Loans and advances other than loans on demand
of which: mortgage loans
Other assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount of non-encumbered assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Assets of the reporting institution
Loans on demand
Equity instruments
Debt securities
of which: covered bonds
of which: asset-backed securities
of which: issued by general governments
of which: issued by financial corporations
of which: issued by non-financial corporations
Loans and advances other than loans on demand
of which: mortgage loans
Other assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount of non-encumbered assets of which: issued by other entities of the group	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Assets of the reporting institution
Loans on demand
Equity instruments
Debt securities
of which: covered bonds
of which: asset-backed securities
of which: issued by financial corporations
of which: issued by non-financial corporations
Loans and advances other than loans on demand
of which: mortgage loans
Other assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount of non-encumbered assets of which: central bank's eligible	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Assets of the reporting institution
Loans on demand
Equity instruments
Debt securities
of which: covered bonds
of which: asset-backed securities
of which: issued by general governments
of which: issued by financial corporations
of which: issued by non-financial corporations
Loans and advances other than loans on demand
of which: mortgage loans
Other assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Collateral received by the reporting institution	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Fair value of encumbered collateral received or own debt securities issued
Fair value of non-encumbered collateral received or own debt securities issued available for encumbrance

OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
OWN FUNDS
TIER 1 CAPITAL
COMMON EQUITY TIER 1 CAPITAL
Capital instruments eligible as CET1 Capital
Paid up capital instruments
Memorandum item: Capital instruments not eligible
Share premium
(-) Own CET1 instruments
(-) Actual or contingent obligations to purchase own CET1 instruments
Retained earnings
Previous years retained earnings
Profit or loss eligible
Adjustments to CET1
Accumulated other comprehensive income
Other reserves
Funds for general banking risk
Transitional adjustments due to grandfathered CET1 Capital instruments
Minority interest given recognition in CET1 capital
Transitional adjustments due to additional minority interests
Adjustments to CET1 due to prudential filters
Other transitional adjustments to CET1 Capital
CET1 capital elements or deductions - other
Deductions from CET1
(-) Goodwill
(-) Other intangible assets
(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities
(-) IRB shortfall of credit risk adjustments to expected losses
(-)Defined benefit pension fund assets
(-) Excess of deduction from AT1 items over AT1 Capital
ADDITIONAL TIER 1 CAPITAL
Capital instruments eligible as AT1 Capital
Paid up capital instruments
Memorandum item: Capital instruments not eligible
Share premium
(-) Own AT1 instruments
(-) Actual or contingent obligations to purchase own AT1 instruments
Transitional adjustments due to grandfathered AT1 Capital instruments
Instruments issued by subsidiaries that are given recognition in AT1 Capital
Transitional adjustments due to additional recognition in AT1 Capital of instruments issued by subsidiaries
(-) Excess of deduction from T2 items over T2 Capital
Other transitional adjustments to AT1 Capital
Excess of deduction from AT1 items over AT1 Capital (deducted in CET1)
(-) Additional deductions of AT1 Capital due to Article 3 CRR
AT1 capital elements or deductions - other
TIER 2 CAPITAL
Capital instruments and subordinated loans eligible as T2 Capital
Paid up capital instruments and subordinated loans
Memorandum item: Capital instruments and subordinated loans not eligible
Share premium
(-) Own T2 instruments
(-) Actual or contingent obligations to purchase own T2 instruments
Transitional adjustments due to grandfathered T2 Capital instruments and subordinated loans
Instruments issued by subsidiaries that are given recognition in T2 Capital
Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries
IRB Excess of provisions over expected losses eligible
SA General credit risk adjustments
Other transitional adjustments to T2 Capital
Excess of deduction from T2 items over T2 Capital (deducted in AT1)
(-) Additional deductions of T2 Capital due to Article 3 CRR
T2 capital elements or deductions - other

OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Original exposure pre-conversion factors	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES
Standardised approach (SA)
SA exposure classes excluding securitisation positions
Central governments or central banks
Regional governments or local authorities
Public sector entities
Multilateral Development Banks
International Organisations
Institutions
Corporates
Retail
Secured by mortgages on immovable property and ADC exposures
Exposures in default
Covered bonds
Claims on institutions and corporates with a short-term credit assessment
Collective investments undertakings (CIU)
Equity
Other items
Securitisation positions SA
Internal ratings based Approach (IRB)
IRB approaches when neither own estimates of LGD nor Conversion Factors are used
Central governments and central banks
Institutions
Memo item: Corporates - SME
Corporates - Specialised Lending
Corporates - Other than specialised lending and purchased receivables
IRB approaches when own estimates of LGD and/or Conversion Factors are used
Central governments and central banks
Memo item: Corporates - SME
Corporates - Specialised Lending
Corporates - Other than specialised lending and purchased receivables
Memo item: Retail - Secured by immovable property - SME
Memo item: Retail - Secured by immovable property - non-SME
Retail - Qualifying revolving
Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - SME
Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - non-SME
Equity IRB
Securitisation positions IRB

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Value adjustments	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Standardised approach (SA)
Central governments or central banks
Regional governments or local authorities
Public sector entities
Multilateral Development Banks
International Organisations
Institutions
Corporates
Retail
Secured by mortgages on immovable property and ADC exposures
Exposures in default
Covered bonds
Claims on institutions and corporates with a short-term credit assessment
Collective investments undertakings (CIU)
Equity
Other items
Internal ratings based Approach (IRB)
IRB approaches when neither own estimates of LGD nor Conversion Factors are used
Central governments and central banks
Institutions
Memo item: Corporates - SME
Corporates - Specialised Lending
Corporates - Other than specialised lending and purchased receivables
IRB approaches when own estimates of LGD and/or Conversion Factors are used
Central governments and central banks
Memo item: Corporates - SME
Corporates - Specialised Lending
Corporates - Other than specialised lending and purchased receivables
Memo item: Retail - Secured by immovable property - SME
Memo item: Retail - Secured by immovable property - non-SME
Retail - Qualifying revolving
Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - SME
Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - non-SME

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Risk weighted exposure amounts	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES
RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES
Standardised approach (SA)
SA exposure classes excluding securitisation positions
Central governments or central banks
Regional governments or local authorities
Public sector entities
Multilateral Development Banks
International Organisations
Institutions
Corporates
Retail
Secured by mortgages on immovable property and ADC exposures
Exposures in default
Covered bonds
Claims on institutions and corporates with a short-term credit assessment
Collective investments undertakings (CIU)
Equity
Other items
Securitisation positions SA
Internal ratings based Approach (IRB)
IRB approaches when neither own estimates of LGD nor Conversion Factors are used
Central governments and central banks
Institutions
Memo item: Corporates - SME
Corporates - Specialised Lending
Corporates - Other than specialised lending and purchased receivables
IRB approaches when own estimates of LGD and/or Conversion Factors are used
Central governments and central banks
Memo item: Corporates - SME
Corporates - Specialised Lending
Corporates - Other than specialised lending and purchased receivables
Memo item: Retail - Secured by immovable property - SME
Memo item: Retail - Secured by immovable property - non-SME
Retail - Qualifying revolving
Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - SME
Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - non-SME
Equity IRB
Securitisation positions IRB
Other non credit-obligation assets
Risk exposure amount for contributions to the default fund of a CCP
TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY
TOTAL RISK EXPOSURE AMOUNT FOR THE BUSINESS SUBJECT TO MARKET RISK
Risk exposure amount for business subject to market risk calculated by entities exclusively applying the simplified standardised approach (SSA)
Traded debt instruments
Equity
Foreign Exchange
Commodities
Risk exposure amount for Position, foreign exchange and commodities risks under internal models (IM)
TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR )
TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT
TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK
OTHER RISK EXPOSURE AMOUNTS
Of which: Additional stricter prudential requirements based on Art 458
Of which: requirements for large exposures
Of which: due to modified risk weights for targeting asset bubbles in the residential and commercial property
Of which: due to intra financial sector exposures
Of which: Additional stricter prudential requirements based on Art 459
Of which: Additional risk exposure amount due to Article 3 CRR

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Expected loss amount	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Internal ratings based Approach (IRB)
IRB approaches when neither own estimates of LGD nor Conversion Factors are used
Central governments and central banks
Institutions
Memo item: Corporates - SME
Corporates - Specialised Lending
Corporates - Other than specialised lending and purchased receivables
IRB approaches when own estimates of LGD and/or Conversion Factors are used
Central governments and central banks
Memo item: Corporates - SME
Corporates - Specialised Lending
Corporates - Other than specialised lending and purchased receivables
Memo item: Retail - Secured by immovable property - SME
Memo item: Retail - Secured by immovable property - non-SME
Retail - Qualifying revolving
Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - SME
Memo item: Retail - Other than qualifying revolving, secured by residential real estate and purchased receivables - non-SME
Equity IRB

OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Credit risk - number of institutions by approach	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Standardised Approach
Foundation IRB
Advanced IRB
Total number of institutions (using one or more of the credit risk approaches)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Market risk - number of institutions by approach	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Standardised Approach
Internal Models
Total number of institutions (using one or more of the market risk approaches)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Operational risk - number of institutions by approach	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Total number of institutions (using an operational risk approach)

Number of institutions

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Solvency ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 8
8 - 12
12 - 16
16 - 20
> 20

	Domestic banking groups (consolidated) and stand-alone banks							SSM Categories
Tier 1 ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 6
6 - 8
8 - 12
12 - 16
> 16

	Domestic banking groups (consolidated) and stand-alone banks							SSM Categories
Core Equity Tier 1 ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 4
4 - 6
6 - 8
8 - 12
12 - 16
> 16

TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Solvency ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 8
8 - 12
12 - 16
16 - 20
> 20

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Tier 1 ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 6
6 - 8
8 - 12
12-16
>16

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Core Equity Tier 1 ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 4
4 - 6
6 - 8
8 - 12
12 - 16
> 16

Assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Solvency ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 8
8 - 12
12 - 16
16 - 20
> 20

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Tier 1 ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 6
6 - 8
8 - 12
12 - 16
> 16

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Core Equity Tier 1 ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 4
4 - 6
6 - 8
8 - 12
12 - 16
> 16

OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Capital buffers and Pillar II requirements	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Combined buffer requirement
Capital conservation buffer
Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State
Institution specific countercyclical capital buffer
Systemic risk buffer
Global Systemically Important Institution buffer
Other Systemically Important Institution buffer
Own funds requirements related to Pillar II adjustments

Orange Indicators

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Exposures to Corporates, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))
Exposures to Retail, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))
Exposures to Secured by mortgages on immovable property and ADC exposures, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))

Orange Indicators - Reporters exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Domestic Exposures to Secured by mortgages on immovable property and ADC exposures - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))
Domestic Exposures to Secured by mortgages on immovable property and ADC exposures, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))
Domestic Exposures to Retail - secured by immovable property, of which Non-SME - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (IRB approach)
DOMESTIC EXPOSURE WEIGHTED AVERAGE RISK WEIGHT (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)
DOMESTIC EXPOSURE VALUE - Retail, Secured by immovable property, of which Non-SME (IRB approach)
DOMESTIC EXPOSURE WEIGHTED AVERAGE LGD (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)
PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) - Retail, Secured by immovable property, of which Non-SME domestic exposure (IRB approach)
Defaulted domestic exposures to Secured by mortgages on immovable property and ADC exposures (Standardised approach (SA))
Defaulted domestic exposures to Secured by mortgages on immovable property and ADC exposures, of which SME (Standardised approach (SA))
Defaulted domestic exposures to Retail, Secured by immovable property, of which Non-SME (IRB approach)
Domestic Exposures to Secured by mortgages on immovable property and ADC exposures - General and specific credit risk adjustments (Impairments) (Standardised approach (SA))
Domestic Exposures to Secured by mortgages on immovable property and ADC exposures, of which SME - General and specific credit risk adjustments (Impairments) (Standardised approach (SA))
Domestic Exposures to Retail, Secured by immovable property, of which Non-SME - General and specific credit risk adjustments (Impairments) (IRB approach)

Orange Indicators - Reporters below the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
EXPOSURE WEIGHTED AVERAGE RISK WEIGHT (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)
EXPOSURE VALUE - Retail, Secured by immovable property, of which Non-SME (IRB approach)
EXPOSURE WEIGHTED AVERAGE LGD (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)
PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)

Orange Indicators - FINREP reporters (IFRS and GAAP)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Loans and advances to NFCs from Construction sector (Gross carrying amount)
Non-performing loans and advances to NFCs from Construction sector (Gross carrying amount)
Loans and advances to NFCs from Real estate sector (Gross carrying amount)
Non-performing loans and advances to NFCs from Real estate sector (Gross carrying amount)

Orange Indicators - FINREP reporters (IFRS and GAAP) - exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Domestic loans and advances to NFCs from Construction sector (Gross carrying amount)
Domestic non-performing loans and advances to NFCs from Construction sector (Gross carrying amount)
Domestic loans and advances to NFCs from Real estate sector (Gross carrying amount)
Domestic non-performing loans and advances to NFCs from Real estate sector (Gross carrying amount)
Domestic Loans collateralized by residential immovable property to Households (Gross carrying amount)
Domestic Non-performing Loans collateralized by residential immovable property to Households (Gross carrying amount)
Domestic Loans collateralized by residential immovable property to Households - Accumulated impairment or Accumulated changes in fair value due to credit risk
Domestic Total assets

Orange Indicators - FINREP reporters (IFRS and GAAP) - below the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Loans and advances to NFCs from Construction sector (Gross carrying amount)
Non-performing loans and advances to NFCs from Construction sector (Gross carrying amount)
Loans and advances to NFCs from Real estate sector (Gross carrying amount)
Non-performing loans and advances to NFCs from Real estate sector (Gross carrying amount)
Loans collateralized by residential immovable property to Households (Gross carrying amount)
Non-performing (credit impaired) loans collateralized by inmovable property (Carrying amount)

Orange Indicators

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Leverage ratio reporting	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
O-SII banks
Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital (O-SII banks)
WEIGHTED AVERAGE LEVERAGE RATIO (%) - fully phased-in definition (O-SII banks)
Top 5 banks
Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital (Top 5 banks)
WEIGHTED AVERAGE LEVERAGE RATIO (%) - fully phased-in definition (Top 5 banks)
All banks
Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital
Tier 1 capital - fully phased-in definition

Orange Indicators - Reporters exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Number of credit institutions exceeding the threshold described in Article 5.1(a)(iv) of Regulation (EU) No 2021/451

ANNEX II

The data identified in white cells is reported on a mandatory basis.

The data identified in grey cells is reported on a voluntary basis. NCBs can report it, if available.

REPORTERS

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Section LE. Reporting population	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
No. of stand alone credit institutions
No. of credit institutions consolidated in banking groups
No. of banking groups
Total number of credit institutions

PROFITABILITY AND EFFICIENCY - IFRS FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Consolidated Income Statement	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Interest income
Financial assets held for trading
Non-trading financial assets mandatorily at fair value through profit or loss
Financial assets designated at fair value through profit or loss
Financial assets at fair value through other comprehensive income
Financial assets at amortised cost
Derivatives - Hedge accounting, interest rate risk
Other assets
Interest income on liabilities
(Interest expenses)
(Financial liabilities held for trading )
(Financial liabilities designated at fair value through profit or loss)
(Financial liabilities measured at amortised cost)
(Derivatives - Hedge accounting, interest rate risk)
(Other liabilities)
(Interest expense on assets)
Dividend income
Fee and commission income
(Fee and commission expenses)
Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss
Gains or (-) losses on financial assets and liabilities held for trading, net
Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
Gains or (-) losses from hedge accounting, net
Exchange differences, net
Other operating income
(Other operating expenses)
Total operating income, net
(Administration costs)
(Staff expenses)
(Other administrative expenses)
(Depreciation)
Modification gains or (-) losses, net
(Provisions or (-) reversal of provisions)
(Commitments and guarantees given)
(Other provisions)
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
(Financial assets at fair value through other comprehensive income)
(Financial assets at amortised cost)
(Impairment or (-) reversal of impairment on non-financial assets)
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
(Tax expense or (-) income related to profit or loss from continuing operations)
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
PROFIT OR (-) LOSS FOR THE YEAR

PROFITABILITY AND EFFICIENCY - GAAP FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Consolidated Income Statement	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Interest income
(Interest expenses)
Dividend income
Fee and commission income
(Fee and commission expenses)
Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss
Gains or (-) losses on trading financial assets and liabilities, net
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net
Gains or (-) losses on non-trading financial assets and liabilities, net
Gains or (-) losses from hedge accounting, net
Exchange differences, net
Other operating income
(Other operating expenses)
Total operating income, net
(Administration costs)
(Staff expenses)
(Other administrative expenses)
(Depreciation)
Modification gains or (-) losses, net
(Provisions or (-) reversal of provisions)
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
(Impairment or (-) reversal of impairment on non-financial assets)
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
PROFIT OR (-) LOSS FOR THE YEAR

PROFITABILITY AND EFFICIENCY - Non-FINREP/Data point banks

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Consolidated Income Statement	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Net interest income
Interest income
(Interest expenses)
Dividend income
Net fee and commission income
Fee and commission income
(Fee and commission expenses)
Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments
Other operating income
(Other operating expenses)
Total operating income, net
(Administration costs)
(Staff expenses)
(Other administrative expenses)
(Depreciation)
(Provisions or (-) reversal of provisions)
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
(Impairment or (-) reversal of impairment on non-financial assets)
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
PROFIT OR (-) LOSS FOR THE YEAR

PROFITABILITY AND EFFICIENCY - FULL SAMPLE

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Consolidated Income Statement	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Net interest income
Dividend income
Net fee and commission income
Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments
Other operating income
Total operating income, net
(Total operating expenses)
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS
PROFIT OR (-) LOSS FOR THE YEAR

BALANCE SHEET - IFRS FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash, cash balances at central banks and other demand deposits
Financial assets held for trading
Derivatives held for trading
Equity instruments
Debt securities
Loans and advances
Non-trading financial assets mandatorily at fair value through profit or loss
Equity instruments
Debt securities
Loans and advances
Financial assets designated at fair value through profit or loss
Debt securities
Loans and advances
Financial assets at fair value through other comprehensive income
Equity instruments
Debt securities
Loans and advances
Financial assets at amortised cost
Debt securities
Loans and advances
Derivatives–Hedge accounting
Intangible assets
TOTAL ASSETS

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Liabilities	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial liabilities held for trading
Derivatives held for trading
Deposits
Debt securities issued
Financial liabilities designated at fair value through profit or loss
Deposits
Debt securities issued
Financial liabilities measured at amortised cost
Deposit
Debt securities issued
Provisions
TOTAL LIABILITIES

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Equity and minority interest	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Capital
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Loan commitments, financial guarantees and other commitments	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Given
Loan commitments
Financial guarantees
Received
Loan commitments
Financial guarantees

BALANCE SHEET - GAAP FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash, cash balances at central banks and other demand deposits
Financial assets held for trading
Derivatives held for trading
Equity instruments
Debt securities
Loans and advances
Non-trading non-derivative financial assets measured at fair value through profit or loss
Equity instruments
Debt securities
Loan and advances
Non-trading non-derivative financial assets measured at fair value to equity
Equity instruments
Debt securities
Loan and advances
Non-trading debt instruments measured at a cost-based method
Equity instruments
Debt securities
Loans and advances
Other non-trading non-derivative financial assets
Equity instruments
Debt securities
Loans and advances
Derivatives–Hedge accounting
Intangible assets
TOTAL ASSETS

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Liabilities	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial liabilities held for trading
Derivatives held for trading
Deposits
Debt securities issued
Provisions
TOTAL LIABILITIES

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Equity and minority interest	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Capital
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Loan commitments, financial guarantees and other commitments	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Given
Loan commitments
Financial guarantees
Received
Loan commitments
Financial guarantees

BALANCE SHEET - Non-FINREP/Data point banks

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash, cash balances at central banks
Loans and advances
Debt securities
Equity instruments
Residual assets
TOTAL ASSETS
Memorandum items
Financial assets held for trading

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Liabilities	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Deposits
Debt securities issued
Provisions
Residual liabilities
TOTAL LIABILITIES

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Equity and minority interest	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Capital
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

BALANCE SHEET - FULL SAMPLE

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash, cash balances at central banks
Loans and advances (excluding cash balances at central banks and other demand deposits)
Debt securities
Equity instruments
Residual assets
TOTAL ASSETS
Memorandum items
Financial assets held for trading

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Liabilities	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Deposits
Debt securities issued
Provisions
Residual liabilities
TOTAL LIABILITIES

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Equity and minority interest	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Capital
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

BALANCE SHEET - IFRS FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Equity instruments

BALANCE SHEET - GAAP FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Loans and advances
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Households
Debt securities
Central banks
General governments
Credit institutions
Other financial corporations
Non-financial corporations
Equity instruments

BALANCE SHEET - Non-FINREP/Data point banks

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Loans and advances
General governments
Central banks
Credit institutions
Other

BALANCE SHEET - FULL SAMPLE

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Loans and advances
General governments
Central banks
Credit institutions
Other

FINREP reporters (IFRS and GAAP)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Forborne exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits - Gross carrying amount of exposures with forbearance measures
Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures
Cash balances at central banks and other demand deposits - Gross carrying amount of performing exposures with forbearance measures of which under probation
Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures
Cash balances at central banks and other demand deposits - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures
Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures
Cash balances at central banks and other demand deposits - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures
Debt securities - Gross carrying amount of exposures with forbearance measures
Debt securities - Gross carrying amount of performing exposures with forbearance measures
Debt securities - Gross carrying amount of performing exposures with forbearance measures of which under probation
Debt securities - Gross carrying amount of non-performing exposures with forbearance measures
Debt securities - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures
Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures
Debt securities - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures
Loans and advances - Gross carrying amount of exposures with forbearance measures
Loans and advances - Gross carrying amount of performing exposures with forbearance measures
Loans and advances - Gross carrying amount of performing exposures with forbearance measures of which under probation
Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures
Loans and advances - Gross carrying amount of non-performing exposures with forbearance measures of which forbearance of non-performing exposures
Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - performing exposures with forebearance measures
Loans and advances - Accumulated impairment, accumulated changes in fair value due to credit risk and provisions - non-performing exposures with forebearance measures

FINREP reporters (IFRS and GAAP)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total gross carrying amount of exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total gross carrying amount of performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total gross carrying amount of non-performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Collateral received on non-performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposits
Debt securities
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Financial guarantees received on non-performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Cash balances at central banks and other demand deposi
Debt securities
Credit institutions
Other financial corporations
Non-financial corporations
Loans and advances
Credit institutions
Other financial corporations
Non-financial corporations
Households
Off-balance sheet exposures

IFRS-FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Gross carrying amount - Assets without significant increase in credit risk since initial recognition (Stage 1)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial assets at amortised cost
Financial assets at fair value through other comprehensive income

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Gross carrying amount - Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial assets at amortised cost
Financial assets at fair value through other comprehensive income

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Gross carrying amount - Credit-impaired assets (Stage 3)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial assets at amortised cost
Financial assets at fair value through other comprehensive income

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Accumulated impairment - Assets without significant increase in credit risk since initial recognition (Stage 1)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial assets at amortised cost
Financial assets at fair value through other comprehensive income

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Accumulated impairment - Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial assets at amortised cost
Financial assets at fair value through other comprehensive income

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Accumulated impairment - Credit-impaired assets (Stage 3)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Financial assets at amortised cost
Financial assets at fair value through other comprehensive income

GAAP-FINREP

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Impaired debt instruments - Non-trading non-derivative debt instruments measured at a cost-based method	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Total gross carrying amount of impaired assets
Loans and advances
Specific allowances for credit risk
Loans and advances
General allowances for credit risk and banking risk affecting carrying amount
Loans and advances

Non-FINREP/Data point banks

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Non-performing exposures	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Gross carrying amount
Performing exposures
Non-performing exposures
Forborne exposures
Accumulated impairment, accumulated changes in fair value due to credit risk and provisions

Geographical concentration

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total original exposure value	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HU
IE
IT
LV
LT
LU
MT
NL
PL
PT
RO
SK
SI
ES
SE
UK
NO
US (United States)
HK (Hong Kong)
BR (Brazil)
CN (China)
JP (Japan)
CH (Switzerland)
MX (Mexico)
AU (Australia)
SG (Singapore)
TR (Turkey)
RU (Russian federation)
KY (Cayman Islands)
IN (India)
KR (South Korea)
ZA (South Africa)
CA (Canada)
Memorandum items
Non-domestic original exposure
Total original exposure

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total exposures in default	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HU
IE
IT
LV
LT
LU
MT
NL
PL
PT
RO
SK
SI
ES
SE
UK
NO
US (United States)
HK (Hong Kong)
BR (Brazil)
CN (China)
JP (Japan)
CH (Switzerland)
MX (Mexico)
AU (Australia)
SG (Singapore)
TR (Turkey)
RU (Russian federation)
KY (Cayman Islands)
IN (India)
KR (South Korea)
ZA (South Africa)
CA (Canada)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Total exposure value	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
AT
BE
BG
HR
CY
CZ
DK
EE
FI
FR
DE
EL
HU
IE
IT
LV
LT
LU
MT
NL
PL
PT
RO
SK
SI
ES
SE
UK
NO
US (United States)
HK (Hong Kong)
BR (Brazil)
CN (China)
JP (Japan)
CH (Switzerland)
MX (Mexico)
AU (Australia)
SG (Singapore)
TR (Turkey)
RU (Russian federation)
KY (Cayman Islands)
IN (India)
KR (South Korea)
ZA (South Africa)
CA (Canada)

FINREP reporters (IFRS and GAAP)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Domestic activities	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Total assets
Total liabilities
Total operating income, net
Profit or loss for the year

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Non-domestic activities	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Total assets
Total liabilities
Total operating income, net
Profit or loss for the year

FINREP reporters (IFRS and GAAP)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Exposures to central banks	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
LOANS AND ADVANCES
of which: other collateralized loans

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Exposures to general governments	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Exposures to credit institutions	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Exposures to other financial corporations	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Exposures to non-financial corporations	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans
of which: project finance loans

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Exposures to households	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
LOANS AND ADVANCES
of which: mortgage loans [Loans collateralized by immovable property]
of which: other collateralized loans
of which: credit for consumption
of which: lending for house purchase

FUNDING CONCENTRATION

FINREP reporters (IFRS and GAAP)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount (FINREP-IFRS)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Debt securities issued
Certificates of deposits
Asset-backed securities
Covered bonds
Hybrid contracts
Other debt securities issued
Convertible compound financial instruments
Non-convertible
Other financial liabilities
FINANCIAL LIABILITIES

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount (FINREP-GAAP)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Debt securities issued
Certificates of deposits
Asset-backed securities
Covered bonds
Hybrid contracts
Other debt securities issued
Convertible compound financial instruments
Non-convertible
Other financial liabilities
FINANCIAL LIABILITIES

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount received	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Retail funding
Sight deposits
Term deposits withdrawable within the following 30 days
Term deposits not withdrawable within the following 30 days
Savings accounts
Wholesale funding
Unsecured
Secured

Liquidity and funding

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Liquid assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
TOTAL UNADJUSTED LIQUID ASSETS
Total unadjusted LEVEL 1 assets excluding extremely high quality covered bonds
Withdrawable central bank reserves
Central bank assets
Central government assets
Other liquid assets which can be included in the category of Central Bank exposures or Publically Guaranteed exposures
Total unadjusted LEVEL 1 extremely high quality covered bonds
Total unadjusted LEVEL 2A assets
Total unadjusted LEVEL 2B assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
LIQUIDITY COVERAGE	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Liquidity buffer
Net liquidity outflow

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
AVAILABLE STABLE FUNDING	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Available stable funding
Capital items and instruments
Retail deposits
of which: maturity < 1 year
of which: maturity >= 1 year
Other non-financial customers (except central banks)
of which: maturity < 1 year
of which: maturity >= 1 year
Operational deposits
Liabilities and committed facilities within a group or an IPS if subject to preferential treatment
Financial customers and central banks
Liabilities provided where the counterparty cannot be determined
Interdependent liabilities
Other liabilities

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
REQUIRED STABLE FUNDING	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Required stable funding
Central bank assets
Liquid assets
Securities other than liquid assets
Loans
Interdependent assets
Assets within a group or an IPS if subject to preferential treatment
Derivatives
Contributions to CCP default fund
Other assets
Off-balance sheet items

Asset encumbrance

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount of encumbered assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Assets of the reporting institution
Loans on demand
Equity instruments
Debt securities
Loans and advances other than loans on demand
Other assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount of encumbered assets of which: issued by other entities of the group	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Assets of the reporting institution
Loans on demand
Equity instruments
Debt securities
Loans and advances other than loans on demand
Other assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount of encumbered assets of which: central bank's eligible	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Assets of the reporting institution
Loans on demand
Equity instruments
Debt securities
Loans and advances other than loans on demand
Other assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount of non-encumbered assets	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Assets of the reporting institution
Loans on demand
Equity instruments
Debt securities
Loans and advances other than loans on demand
Other assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount of non-encumbered assets of which: issued by other entities of the group	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Assets of the reporting institution
Loans on demand
Equity instruments
Debt securities
Loans and advances other than loans on demand
Other assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Carrying amount of non-encumbered assets of which: central bank's eligible	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Assets of the reporting institution
Loans on demand
Equity instruments
Debt securities
Loans and advances other than loans on demand
Other assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Collateral received by the reporting institution	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Fair value of encumbered collateral received or own debt securities issued
Fair value of non-encumbered collateral received or own debt securities issued available for encumbrance

OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Table x.x	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
OWN FUNDS
TIER 1 CAPITAL
COMMON EQUITY TIER 1 CAPITAL
Capital instruments eligible as CET1 Capital
Retained earnings
Adjustments to CET1
Deductions from CET1
ADDITIONAL TIER 1 CAPITAL
TIER 2 CAPITAL

OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Original exposure pre-conversion factors	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES
Standardised approach (SA)
Internal ratings based Approach (IRB)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Value adjustments	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Standardised approach (SA)
Internal ratings based Approach (IRB)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Risk weighted exposure amounts	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES
RISK WEIGHTED EXPOSURE AMOUNTS FOR CREDIT, COUNTERPARTY CREDIT AND DILUTION RISKS AND FREE DELIVERIES
Standardised approach (SA)
Internal ratings based Approach (IRB)
TOTAL RISK EXPOSURE AMOUNT FOR SETTLEMENT/DELIVERY
TOTAL RISK EXPOSURE AMOUNT FOR THE BUSINESS SUBJECT TO MARKET RISK
TOTAL RISK EXPOSURE AMOUNT FOR OPERATIONAL RISK (OpR )
TOTAL RISK EXPOSURE AMOUNT FOR CREDIT VALUATION ADJUSTMENT
TOTAL RISK EXPOSURE AMOUNT RELATED TO LARGE EXPOSURES IN THE TRADING BOOK
OTHER RISK EXPOSURE AMOUNTS

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Expected loss amount	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Internal ratings based Approach (IRB)

OWN FUNDS, RISK WEIGHTED EXPOSURE AMOUNTS AND SOLVENCY

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Capital buffers and Pillar II requirements	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Combined buffer requirement
Capital conservation buffer
Conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State
Institution specific countercyclical capital buffer
Systemic risk buffer
Global Systemically Important Institution buffer
Other Systemically Important Institution buffer
Own funds requirements related to Pillar II adjustments

Number of institutions

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Solvency ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 8
8 - 12
12 - 16
16 - 20
> 20

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Tier 1 ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 6
6 - 8
8 - 12
12 - 16
> 16

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Core Equity Tier 1 ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 4
4 - 6
6 - 8
8 - 12
12 - 16
> 16

TOTAL RISK EXPOSURE AMOUNT / TOTAL EXPOSURES

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Solvency ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 8
8 - 12
12 - 16
16 - 20
> 20

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Tier 1 ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 6
6 - 8
8 - 12
12-16
>16

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Core Equity Tier 1 ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 4
4 - 6
6 - 8
8 - 12
12 - 16
> 16

Assets

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Solvency ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 8
8 - 12
12 - 16
16 - 20
> 20

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Tier 1 ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 6
6 - 8
8 - 12
12 - 16
> 16

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Core Equity Tier 1 ratio (%)	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
< 4
4 - 6
6 - 8
8 - 12
12 - 16
> 16

Orange Indicators

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Exposures to Corporates, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))
Exposures to Retail, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))
Exposures to Secured by mortgages on immovable property and ADC exposures, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))

Orange Indicators - Reporters exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Domestic Exposures to Secured by mortgages on immovable property and ADC exposures - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))
Domestic Exposures to Secured by mortgages on immovable property and ADC exposures, of which SMEs - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (Standardised Approach (SA))
Domestic Exposures to Retail - secured by immovable property, of which Non-SME - ORIGINAL EXPOSURE PRE CONVERSION FACTORS (IRB approach)
DOMESTIC EXPOSURE WEIGHTED AVERAGE RISK WEIGHT (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)
DOMESTIC EXPOSURE VALUE - Retail, Secured by immovable property, of which Non-SME (IRB approach)
DOMESTIC EXPOSURE WEIGHTED AVERAGE LGD (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)
PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) - Retail, Secured by immovable property, of which Non-SME domestic exposure (IRB approach)
Defaulted domestic exposures to Secured by mortgages on immovable property and ADC exposures (Standardised approach (SA))
Defaulted domestic exposures to Secured by mortgages on immovable property and ADC exposures, of which SME (Standardised approach (SA))
Defaulted domestic exposures to Retail, Secured by immovable property, of which Non-SME (IRB approach)
Domestic Exposures to Secured by mortgages on immovable property and ADC exposures - General and specific credit risk adjustments (Impairments) (Standardised approach (SA))
Domestic Exposures to Secured by mortgages on immovable property and ADC exposures, of which SME - General and specific credit risk adjustments (Impairments) (Standardised approach (SA))
Domestic Exposures to Retail, Secured by immovable property, of which Non-SME - General and specific credit risk adjustments (Impairments) (IRB approach)

Orange Indicators - Reporters below the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
EXPOSURE WEIGHTED AVERAGE RISK WEIGHT (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)
EXPOSURE VALUE - Retail, Secured by immovable property, of which Non-SME (IRB approach)
EXPOSURE WEIGHTED AVERAGE LGD (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)
PD ASSIGNED TO THE OBLIGOR GRADE OR POOL (%) - Retail, Secured by immovable property, of which Non-SME (IRB approach)

Orange Indicators - FINREP reporters (IFRS and GAAP)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Loans and advances to NFCs from Construction sector (Gross carrying amount)
Non-performing loans and advances to NFCs from Construction sector (Gross carrying amount)
Loans and advances to NFCs from Real estate sector (Gross carrying amount)
Non-performing loans and advances to NFCs from Real estate sector (Gross carrying amount)

Orange Indicators - FINREP reporters (IFRS and GAAP) - exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Domestic loans and advances to NFCs from Construction sector (Gross carrying amount)
Domestic non-performing loans and advances to NFCs from Construction sector (Gross carrying amount)
Domestic loans and advances to NFCs from Real estate sector (Gross carrying amount)
Domestic non-performing loans and advances to NFCs from Real estate sector (Gross carrying amount)
Domestic Loans collateralized by residential immovable property to Households (Gross carrying amount)
Domestic Non-performing Loans collateralized by residential immovable property to Households (Gross carrying amount)
Domestic Loans collateralized by residential immovable property to Households - Accumulated impairment or Accumulated changes in fair value due to credit risk
Domestic Total assets

Orange Indicators - FINREP reporters (IFRS and GAAP) - below the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Loans and advances to NFCs from Construction sector (Gross carrying amount)
Non-performing loans and advances to NFCs from Construction sector (Gross carrying amount)
Loans and advances to NFCs from Real estate sector (Gross carrying amount)
Non-performing loans and advances to NFCs from Real estate sector (Gross carrying amount)
Loans collateralized by residential immovable property to Households (Gross carrying amount)
Non-performing (credit impaired) loans collateralized by inmovable property (Carrying amount)

Orange Indicators

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
Leverage ratio reporting	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
O-SII banks
Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital (O-SII banks)
WEIGHTED AVERAGE LEVERAGE RATIO (%) - fully phased-in definition (O-SII banks)
Top 5 banks
Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital (Top 5 banks)
WEIGHTED AVERAGE LEVERAGE RATIO (%) - fully phased-in definition (Top 5 banks)
All banks
Total Leverage Ratio exposure - using a fully phased-in definition of Tier 1 capital
Tier 1 capital - fully phased-in definition

Orange Indicators - Reporters exceeding the threshold described in Article 5(5) of Regulation (EU) No 2021/451 (10 % non-domestic exposures to total exposures)

	Domestic banking groups (consolidated) and stand-alone banks									SSM Categories
	A. Large	B. Medium	C. Small	Foreign non-EU controlled subsidiaries (subconsolidated or stand alone)	Foreign non-EU controlled branches (stand alone)	Foreign EU controlled subsidiaries (subconsolidated or stand alone)	Foreign EU controlled branches (stand alone)	Foreign EA controlled subsidiaries (sub-consolidated or stand alone)	Foreign EA controlled branches (stand alone)	Significant	Less-Significant
Number of credit institutions reporting F20.00 (Geographical breakdown)

ELI: http://data.europa.eu/eli/guideline/2025/2212/oj

ISSN 1977-0677 (electronic edition)

Top

Choose the experimental features you want to try