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Document 32020R0605
Regulation (EU) 2020/605 of the European Central Bank of 9 April 2020 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2020/22)
Regulation (EU) 2020/605 of the European Central Bank of 9 April 2020 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2020/22)
Regulation (EU) 2020/605 of the European Central Bank of 9 April 2020 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2020/22)
OJ L 145, 7.5.2020, p. 1–334
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
In force
|
7.5.2020 |
EN |
Official Journal of the European Union |
L 145/1 |
REGULATION (EU) 2020/605 OF THE EUROPEAN CENTRAL BANK
of 9 April 2020
amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2020/22)
THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (1), and in particular Article 4(1) and (3), Article 6(2), Article 6(5)(d) and Article 10 thereof,
Having regard to Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17) (2), and in particular Article 21(1), Article 140 and Article 141(1) thereof,
Whereas:
|
(1) |
Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) (3) lays down reporting requirements concerning the supervisory financial information to be submitted by supervised entities to national competent authorities. |
|
(2) |
Regulation (EU) 2015/534 (ECB/2015/13) requires supervised entities to report supervisory financial information based on the templates developed by the European Banking Authority and laid down by Commission Implementing Regulation (EU) No 680/2014 (4). |
|
(3) |
Implementing Regulation (EU) No 680/2014 has recently been amended, resulting in changes to the templates and instructions regarding the reporting of supervisory financial information. |
|
(4) |
It is necessary to align Regulation (EU) 2015/534 (ECB/2015/13) with the amending Commission Implementing Regulation (EU) 2020/429 (5). |
|
(5) |
Therefore, Regulation (EU) 2015/534 (ECB/2015/13) should be amended accordingly in line with the procedure of Articles 26(7) and 26(8) of Regulation (EU) No 1024/2013, |
HAS ADOPTED THIS REGULATION:
Article 1
Amendments
Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows:
|
1. |
Annex I entitled ‘Simplified supervisory financial reporting’ is amended in accordance with Annex I to this Regulation; |
|
2. |
Annex II entitled ‘Over-simplified supervisory financial reporting’ is amended in accordance with Annex II to this Regulation; |
|
3. |
Annex IV entitled ‘“FINREP data points” under IFRS or National GAAP compatible with IFRS’ is replaced by Annex III to this Regulation; |
|
4. |
Annex V entitled ‘“FINREP data points” under national accounting frameworks’ is replaced by Annex IV to this Regulation. |
Article 2
Final provisions
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 June 2020.
This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
Done at Frankfurt am Main, 9 April 2020.
For the Governing Council of the ECB
The President of the ECB
Christine LAGARDE
(1) OJ L 287, 29.10.2013, p. 63.
(2) OJ L 141, 14.5.2014, p. 1.
(3) Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (OJ L 86, 31.3.2015, p. 13).
(4) Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1).
(5) Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 96, 30.3.2020, p. 1).
ANNEX I
Annex I to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘Simplified supervisory financial reporting’ is amended as follows:
Tables 1 and 2 are replaced by the following:
‘Table 1
|
Template number |
Name of the template or of the group of template |
|
|
PART 1 [QUARTERLY FREQUENCY] |
|
|
Balance Sheet Statement [Statement of Financial Position] |
|
1.1 |
Balance Sheet Statement: assets |
|
1.2 |
Balance Sheet Statement: liabilities |
|
1.3 |
Balance Sheet Statement: equity |
|
2 |
Statement of profit or loss |
|
|
Breakdown of financial assets by instrument and by counterparty sector |
|
4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
|
4.2.1 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
|
4.2.2 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
|
4.3.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
|
4.4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
|
4.5 |
Subordinated financial assets |
|
5.1 |
Breakdown of non-trading loans and advances by product |
|
6.1 |
Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes |
|
|
Breakdown of financial liabilities |
|
8.1 |
Breakdown of financial liabilities by product and by counterparty sector |
|
8.2 |
Subordinated financial liabilities |
|
|
Loan commitments, financial guarantees and other commitments |
|
9.1.1 |
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
|
9.2 |
Loan commitments, financial guarantees and other commitments received |
|
10 |
Derivatives – Trading and economic hedges |
|
|
Hedge accounting |
|
11.1 |
Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge |
|
|
Movements in allowances and provisions for credit losses |
|
12.1 |
Movements in allowances and provisions for credit losses |
|
|
Collateral and guarantees received |
|
13.1 |
Breakdown of collateral and guarantees by loans and advances other than held for trading |
|
13.2.1 |
Collateral obtained by taking possession during the period [held at the reference date] |
|
13.3.1 |
Collateral obtained by taking possession accumulated |
|
14 |
Fair value hierarchy: financial instruments at fair value |
|
|
Breakdown of selected statement of profit or loss items |
|
16.1 |
Interest income and expenses by instrument and counterparty sector |
|
16.3 |
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument |
|
|
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet |
|
17.1 |
Reconciliation between accounting and CRR scope of consolidation: Assets |
|
17.2 |
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures – loan commitments, financial guarantees and other commitments given |
|
17.3 |
Reconciliation between accounting and CRR scope of consolidation: Liabilities |
|
|
Information on performing and non-performing exposures |
|
18.0 |
Information on performing and non-performing exposures |
|
18.1 |
Inflows and outflows of non-performing exposures – loans and advances by counterparty sector |
|
18.2 |
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
|
19 |
Forborne exposures |
|
|
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] |
|
|
Geographical breakdown |
|
20.4 |
Geographical breakdown of assets by residence of the counterparty |
|
20.5 |
Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
|
20.6 |
Geographical breakdown of liabilities by residence of the counterparty |
|
|
PART 4 [ANNUAL] |
|
|
Group structure |
|
40.1 |
Group structure: “entity-by-entity” |
Table 2
|
Template number |
Name of the template or of the group of template |
|
|
PART 1 [QUARTERLY FREQUENCY] |
|
|
Balance Sheet Statement [Statement of Financial Position] |
|
1.1 |
Balance Sheet Statement: assets |
|
1.2 |
Balance Sheet Statement: liabilities |
|
1.3 |
Balance Sheet Statement: equity |
|
2 |
Statement of profit or loss |
|
|
Breakdown of financial assets by instrument and by counterparty sector |
|
4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
|
4.2.1 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
|
4.2.2 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
|
4.3.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
|
4.4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
|
4.5 |
Subordinated financial assets |
|
4.6 |
Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
|
4.7 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss |
|
4.8 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
|
4.9 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method |
|
4.10 |
Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
|
5.1 |
Breakdown of non-trading loans and advances by product |
|
6.1 |
Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes |
|
|
Breakdown of financial liabilities |
|
8.1 |
Breakdown of financial liabilities by product and by counterparty sector |
|
8.2 |
Subordinated financial liabilities |
|
|
Loan commitments, financial guarantees and other commitments |
|
9.1 |
Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given |
|
9.1.1 |
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
|
9.2 |
Loan commitments, financial guarantees and other commitments received |
|
10 |
Derivatives – Trading and economic hedges |
|
|
Hedge accounting |
|
11.1 |
Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge |
|
11.2 |
Derivatives – Hedge accounting under national GAAP: Breakdown by type of risk |
|
|
Movements in allowances and provisions for credit losses |
|
12 |
Movements in allowances for credit losses and impairment of equity instruments under national GAAP |
|
12.1 |
Movements in allowances and provisions for credit losses |
|
|
Collateral and guarantees received |
|
13.1 |
Breakdown of collateral and guarantees by loans and advances other than held for trading |
|
13.2.1 |
Collateral obtained by taking possession during the period [held at the reference date] |
|
13.3.1 |
Collateral obtained by taking possession accumulated |
|
14 |
Fair value hierarchy: financial instruments at fair value |
|
|
Breakdown of selected statement of profit or loss items |
|
16.1 |
Interest income and expenses by instrument and counterparty sector |
|
16.3 |
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument |
|
16.4 |
Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk |
|
|
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet |
|
17.1 |
Reconciliation between accounting and CRR scope of consolidation: Assets |
|
17.2 |
Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures – loan commitments, financial guarantees and other commitments given |
|
17.3 |
Reconciliation between accounting and CRR scope of consolidation: Liabilities |
|
|
Information on performing and non-performing exposures |
|
18.0 |
Information on performing and non-performing exposures |
|
18.1 |
Inflows and outflows of non-performing exposures – loans and advances by counterparty sector |
|
18.2 |
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
|
19 |
Forborne exposures |
|
|
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] |
|
|
Geographical breakdown |
|
20.4 |
Geographical breakdown of assets by residence of the counterparty |
|
20.5 |
Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
|
20.6 |
Geographical breakdown of liabilities by residence of the counterparty |
|
|
PART 4 [ANNUAL] |
|
|
Group structure |
|
40.1 |
Group structure: “entity-by-entity”’ |
ANNEX II
Annex II to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘Over-simplified supervisory financial reporting’ is amended as follows:
Tables 3 and 4 are replaced by the following:
‘Table 3
|
Template number |
Name of the template or of the group of template |
|
|
PART 1 [QUARTERLY FREQUENCY] |
|
|
Balance Sheet Statement [Statement of Financial Position] |
|
1.1 |
Balance Sheet Statement: assets |
|
1.2 |
Balance Sheet Statement: liabilities |
|
1.3 |
Balance Sheet Statement: equity |
|
2 |
Statement of profit or loss |
|
|
Breakdown of financial assets by instrument and by counterparty sector |
|
4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
|
4.2.1 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
|
4.2.2 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
|
4.3.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
|
4.4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
|
4.5 |
Subordinated financial assets |
|
5.1 |
Breakdown of non-trading loans and advances by product |
|
|
Breakdown of financial liabilities |
|
8.1 |
Breakdown of financial liabilities by product and by counterparty sector |
|
8.2 |
Subordinated financial liabilities |
|
|
Loan commitments, financial guarantees and other commitments |
|
9.1.1 |
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
|
10 |
Derivatives – Trading and economic hedges |
|
|
Hedge accounting |
|
11.1 |
Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge |
|
|
Movements in allowances and provisions for credit losses |
|
12.1 |
Movements in allowances and provisions for credit losses |
|
14 |
Fair value hierarchy: financial instruments at fair value |
|
|
Information on performing and non-performing exposures |
|
18.0 |
Information on performing and non-performing exposures |
|
18.1 |
Inflows and outflows of non-performing exposures – loans and advances by counterparty sector |
|
18.2 |
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
|
19 |
Forborne exposures |
Table 4
|
Template number |
Name of the template or of the group of template |
|
|
PART 1 [QUARTERLY FREQUENCY] |
|
|
Balance Sheet Statement [Statement of Financial Position] |
|
1.1 |
Balance Sheet Statement: assets |
|
1.2 |
Balance Sheet Statement: liabilities |
|
1.3 |
Balance Sheet Statement: equity |
|
2 |
Statement of profit or loss |
|
|
Breakdown of financial assets by instrument and by counterparty sector |
|
4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
|
4.2.1 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
|
4.2.2 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
|
4.3.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
|
4.4.1 |
Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
|
4.5 |
Subordinated financial assets |
|
4.6 |
Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
|
4.7 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss |
|
4.8 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
|
4.9 |
Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method |
|
4.10 |
Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
|
5.1 |
Breakdown of non-trading loans and advances by product |
|
|
Breakdown of financial liabilities |
|
8.1 |
Breakdown of financial liabilities by product and by counterparty sector |
|
8.2 |
Subordinated financial liabilities |
|
|
Loan commitments, financial guarantees and other commitments |
|
9.1 |
Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given |
|
9.1.1 |
Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
|
10 |
Derivatives – Trading and economic hedges |
|
|
Hedge accounting |
|
11.1 |
Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge |
|
11.2 |
Derivatives – Hedge accounting under national GAAP: Breakdown by type of risk |
|
|
Movements in allowances and provisions for credit losses |
|
12 |
Movements in allowances for credit losses and impairment of equity instruments under national GAAP |
|
12.1 |
Movements in allowances and provisions for credit losses |
|
|
Information on performing and non-performing exposures |
|
18.0 |
Information on performing and non-performing exposures |
|
18.1 |
Inflows and outflows of non-performing exposures – loans and advances by counterparty sector |
|
18.2 |
Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
|
19 |
Forborne exposures’ |
ANNEX III
Annex IV to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘ “FINREP data points” under IFRS or National GAAP compatible with IFRS’ is replaced by the following:
‘ANNEX IV
|
FINREP templates for IFRS |
||||
|
Template number |
Template code |
Name of the template or of the group of template |
||
|
|
|
PART 1 [QUARTERLY FREQUENCY] |
||
|
|
|
Balance Sheet Statement [Statement of Financial Position] |
||
|
1.1 |
F 01.01 |
Balance Sheet Statement: assets |
||
|
1.2 |
F 01.02 |
Balance Sheet Statement: liabilities |
||
|
1.3 |
F 01.03 |
Balance Sheet Statement: equity |
||
|
2 |
F 02.00 |
Statement of profit or loss |
||
|
5.1 |
F 05.01 |
Breakdown of non-trading loans and advances by product |
||
|
|
|
Breakdown of financial liabilities |
||
|
8.1 |
F 08.01 |
Breakdown of financial liabilities by product and by counterparty sector |
||
|
8.2 |
F 08.02 |
Subordinated financial liabilities |
||
|
10 |
F 10.00 |
Derivatives - Trading and economic hedges |
||
|
|
|
Hedge accounting |
||
|
11.1 |
F 11.01 |
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
||
|
|
|
Information on performing and non-performing exposures |
||
|
18.0 |
F 18.00 |
Information on performing and non-performing exposures |
||
|
19 |
F 19.00 |
Forborne exposures |
||
|
COLOUR CODE IN TEMPLATES
Data point to be submitted |
||||
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
|
|
References |
Breakdown in table |
Carrying amount |
|
|
Annex V.Part 1.27 |
||||
|
010 |
||||
|
010 |
Cash, cash balances at central banks and other demand deposits |
IAS 1.54 (i) |
|
|
|
020 |
Cash on hand |
Annex V.Part 2.1 |
|
|
|
030 |
Cash balances at central banks |
Annex V.Part 2.2 |
|
|
|
040 |
Other demand deposits |
Annex V.Part 2.3 |
5 |
|
|
050 |
Financial assets held for trading |
IFRS 9.Appendix A |
|
|
|
060 |
Derivatives |
IFRS 9.Appendix A |
10 |
|
|
070 |
Equity instruments |
IAS 32.11 |
4 |
|
|
080 |
Debt securities |
Annex V.Part 1.31 |
4 |
|
|
090 |
Loans and advances |
Annex V.Part 1.32 |
4 |
|
|
096 |
Non-trading financial assets mandatorily at fair value through profit or loss |
IFRS 7.8(a)(ii); IFRS 9.4.1.4 |
4 |
|
|
097 |
Equity instruments |
IAS 32.11 |
4 |
|
|
098 |
Debt securities |
Annex V.Part 1.31 |
4 |
|
|
099 |
Loans and advances |
Annex V.Part 1.32 |
4 |
|
|
100 |
Financial assets designated at fair value through profit or loss |
IFRS 7.8(a)(i); IFRS 9.4.1.5 |
4 |
|
|
120 |
Debt securities |
Annex V.Part 1.31 |
4 |
|
|
130 |
Loans and advances |
Annex V.Part 1.32 |
4 |
|
|
141 |
Financial assets at fair value through other comprehensive income |
IFRS 7.8(h); IFRS 9.4.1.2A |
4 |
|
|
142 |
Equity instruments |
IAS 32.11 |
4 |
|
|
143 |
Debt securities |
Annex V.Part 1.31 |
4 |
|
|
144 |
Loans and advances |
Annex V.Part 1.32 |
4 |
|
|
181 |
Financial assets at amortised cost |
IFRS 7.8(f); IFRS 9.4.1.2 |
4 |
|
|
182 |
Debt securities |
Annex V.Part 1.31 |
4 |
|
|
183 |
Loans and advances |
Annex V.Part 1.32 |
4 |
|
|
240 |
Derivatives – Hedge accounting |
IFRS 9.6.2.1; Annex V.Part 1.22 |
11 |
|
|
250 |
Fair value changes of the hedged items in portfolio hedge of interest rate risk |
IAS 39.89A(a); IFRS 9.6.5.8 |
|
|
|
260 |
Investments in subsidiaries, joint ventures and associates |
IAS 1.54(e); Annex V.Part 1.21, Part 2.4 |
40 |
|
|
270 |
Tangible assets |
|
|
|
|
280 |
Property, Plant and Equipment |
IAS 16.6; IAS 1.54(a); IFRS 16.47(a) |
21, 42 |
|
|
290 |
Investment property |
IAS 40.5; IAS 1.54(b); IFRS 16.48 |
21, 42 |
|
|
300 |
Intangible assets |
IAS 1.54(c); CRR art 4(1)(115) |
|
|
|
310 |
Goodwill |
IFRS 3.B67(d); CRR art 4(1)(113) |
|
|
|
320 |
Other intangible assets |
IAS 38.8,118; IFRS 16.47 (a) |
21, 42 |
|
|
330 |
Tax assets |
IAS 1.54(n-o) |
|
|
|
340 |
Current tax assets |
IAS 1.54(n); IAS 12.5 |
|
|
|
350 |
Deferred tax assets |
IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) |
|
|
|
360 |
Other assets |
Annex V.Part 2.5 |
|
|
|
370 |
Non-current assets and disposal groups classified as held for sale |
IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 |
|
|
|
380 |
TOTAL ASSETS |
IAS 1.9(a), IG 6 |
|
|
1.2 Liabilities
|
|
References |
Breakdown in table |
Carrying amount |
|
|
Annex V.Part 1.27 |
||||
|
010 |
||||
|
010 |
Financial liabilities held for trading |
IFRS 7.8 (e) (ii); IFRS 9.BA.6 |
8 |
|
|
020 |
Derivatives |
IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) |
10 |
|
|
030 |
Short positions |
IFRS 9.BA7(b) |
8 |
|
|
040 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
8 |
|
|
050 |
Debt securities issued |
Annex V.Part 1.37 |
8 |
|
|
060 |
Other financial liabilities |
Annex V.Part 1.38-41 |
8 |
|
|
070 |
Financial liabilities designated at fair value through profit or loss |
IFRS 7.8 (e)(i); IFRS 9.4.2.2 |
8 |
|
|
080 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
8 |
|
|
090 |
Debt securities issued |
Annex V.Part 1.37 |
8 |
|
|
100 |
Other financial liabilities |
Annex V.Part 1.38-41 |
8 |
|
|
110 |
Financial liabilities measured at amortised cost |
IFRS 7.8(g); IFRS 9.4.2.1 |
8 |
|
|
120 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
8 |
|
|
130 |
Debt securities issued |
Annex V.Part 1.37 |
8 |
|
|
140 |
Other financial liabilities |
Annex V.Part 1.38-41 |
8 |
|
|
150 |
Derivatives – Hedge accounting |
IFRS 9.6.2.1; Annex V.Part 1.26 |
11 |
|
|
160 |
Fair value changes of the hedged items in portfolio hedge of interest rate risk |
IAS 39.89A(b), IFRS 9.6.5.8 |
|
|
|
170 |
Provisions |
IAS 37.10; IAS 1.54(l) |
43 |
|
|
180 |
Pensions and other post employment defined benefit obligations |
IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 |
43 |
|
|
190 |
Other long term employee benefits |
IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 |
43 |
|
|
200 |
Restructuring |
IAS 37.71, 84(a) |
43 |
|
|
210 |
Pending legal issues and tax litigation |
IAS 37.Appendix C. Examples 6 and 10 |
43 |
|
|
220 |
Commitments and guarantees given |
IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 |
9 12 43 |
|
|
230 |
Other provisions |
IAS 37.14 |
43 |
|
|
240 |
Tax liabilities |
IAS 1.54(n-o) |
|
|
|
250 |
Current tax liabilities |
IAS 1.54(n); IAS 12.5 |
|
|
|
260 |
Deferred tax liabilities |
IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) |
|
|
|
270 |
Share capital repayable on demand |
IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 |
|
|
|
280 |
Other liabilities |
Annex V.Part 2.13 |
|
|
|
290 |
Liabilities included in disposal groups classified as held for sale |
IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 |
|
|
|
300 |
TOTAL LIABILITIES |
IAS 1.9(b);IG 6 |
|
|
1.3 Equity
|
|
References |
Breakdown in table |
Carrying amount |
|
|
010 |
||||
|
010 |
Capital |
IAS 1.54(r), BAD art 22 |
46 |
|
|
020 |
Paid up capital |
IAS 1.78(e) |
|
|
|
030 |
Unpaid capital which has been called up |
Annex V.Part 2.14 |
|
|
|
040 |
Share premium |
IAS 1.78(e); CRR art 4(1)(124) |
46 |
|
|
050 |
Equity instruments issued other than capital |
Annex V.Part 2.18-19 |
46 |
|
|
060 |
Equity component of compound financial instruments |
IAS 32.28-29; Annex V.Part 2.18 |
|
|
|
070 |
Other equity instruments issued |
Annex V.Part 2.19 |
|
|
|
080 |
Other equity |
IFRS 2.10; Annex V.Part 2.20 |
|
|
|
090 |
Accumulated other comprehensive income |
CRR art 4(1)(100) |
46 |
|
|
095 |
Items that will not be reclassified to profit or loss |
IAS 1.82A(a) |
|
|
|
100 |
Tangible assets |
IAS 16.39-41 |
|
|
|
110 |
Intangible assets |
IAS 38.85-87 |
|
|
|
120 |
Actuarial gains or (-) losses on defined benefit pension plans |
IAS 1.7, IG6; IAS 19.120(c) |
|
|
|
122 |
Non-current assets and disposal groups classified as held for sale |
IFRS 5.38, IG Example 12 |
|
|
|
124 |
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates |
IAS 1.IG6; IAS 28.10 |
|
|
|
320 |
Fair value changes of equity instruments measured at fair value through other comprehensive income |
IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21 |
|
|
|
330 |
Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income |
IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22 |
|
|
|
340 |
Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] |
IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22 |
|
|
|
350 |
Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] |
IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57 |
|
|
|
360 |
Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk |
IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23 |
|
|
|
128 |
Items that may be reclassified to profit or loss |
IAS 1.82A(a) (ii) |
|
|
|
130 |
Hedge of net investments in foreign operations [effective portion] |
IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24 |
|
|
|
140 |
Foreign currency translation |
IAS 21.52(b); IAS 21.32, 38-49 |
|
|
|
150 |
Hedging derivatives. Cash flow hedges reserve [effective portion] |
IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25 |
|
|
|
155 |
Fair value changes of debt instruments measured at fair value through other comprehensive income |
IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26 |
|
|
|
165 |
Hedging instruments [not designated elements] |
IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60 |
|
|
|
170 |
Non-current assets and disposal groups classified as held for sale |
IFRS 5.38, IG Example 12 |
|
|
|
180 |
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates |
IAS 1.IG6; IAS 28.10 |
|
|
|
190 |
Retained earnings |
CRR art 4(1)(123) |
|
|
|
200 |
Revaluation reserves |
IFRS 1.30, D5-D8; Annex V.Part 2.28 |
|
|
|
210 |
Other reserves |
IAS 1.54; IAS 1.78(e) |
|
|
|
220 |
Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method |
IAS 28.11; Annex V.Part 2.29 |
|
|
|
230 |
Other |
Annex V.Part 2.29 |
|
|
|
240 |
(-) Treasury shares |
IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 |
46 |
|
|
250 |
Profit or loss attributable to owners of the parent |
IAS 1.81B (b)(ii) |
2 |
|
|
260 |
(-) Interim dividends |
IAS 32.35 |
|
|
|
270 |
Minority interests [Non-controlling interests] |
IAS 1.54(q) |
|
|
|
280 |
Accumulated Other Comprehensive Income |
CRR art 4(1)(100) |
46 |
|
|
290 |
Other items |
|
46 |
|
|
300 |
TOTAL EQUITY |
IAS 1.9(c), IG 6 |
46 |
|
|
310 |
TOTAL EQUITY AND TOTAL LIABILITIES |
IAS 1.IG6 |
|
|
2. Statement of profit or loss
|
|
References |
Breakdown in table |
Current period |
|
|
010 |
||||
|
010 |
Interest income |
IAS 1.97; Annex V.Part 2.31 |
16 |
|
|
020 |
Financial assets held for trading |
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 |
|
|
|
025 |
Non-trading financial assets mandatorily at fair value through profit or loss |
IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 |
|
|
|
030 |
Financial assets designated at fair value through profit or loss |
IFRS 7.20(a)(i), B5(e) |
|
|
|
041 |
Financial assets at fair value through other comprehensive income |
IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A |
|
|
|
051 |
Financial assets at amortised cost |
IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 |
|
|
|
070 |
Derivatives - Hedge accounting, interest rate risk |
IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35 |
|
|
|
080 |
Other assets |
Annex V.Part 2.36 |
|
|
|
085 |
Interest income on liabilities |
IFRS 9.5.7.1, Annex V.Part 2.37 |
|
|
|
090 |
(Interest expenses) |
IAS 1.97; Annex V.Part 2.31 |
16 |
|
|
100 |
(Financial liabilities held for trading) |
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 |
|
|
|
110 |
(Financial liabilities designated at fair value through profit or loss) |
IFRS 7.20(a)(i), B5(e) |
|
|
|
120 |
(Financial liabilities measured at amortised cost) |
IFRS 7.20(b); IFRS 9.5.7.2 |
|
|
|
130 |
(Derivatives - Hedge accounting, interest rate risk) |
IAS 39.9; Annex V.Part 2.35 |
|
|
|
140 |
(Other liabilities) |
Annex V.Part 2.38 |
|
|
|
145 |
(Interest expense on assets) |
IFRS 9.5.7.1, Annex V.Part 2.39 |
|
|
|
150 |
(Expenses on share capital repayable on demand) |
IFRIC 2.11 |
|
|
|
160 |
Dividend income |
Annex V.Part 2.40 |
31 |
|
|
170 |
Financial assets held for trading |
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 |
|
|
|
175 |
Non-trading financial assets mandatorily at fair value through profit or loss |
IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40 |
|
|
|
191 |
Financial assets at fair value through other comprehensive income |
IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41 |
|
|
|
192 |
Investments in subsidiaries, joint ventures and associates accounted for using other than equity method |
Annex V Part 2 .42 |
|
|
|
200 |
Fee and commission income |
IFRS 7.20(c) |
22 |
|
|
210 |
(Fee and commission expenses) |
IFRS 7.20(c) |
22 |
|
|
220 |
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net |
Annex V.Part 2.45 |
16 |
|
|
231 |
Financial assets at fair value through other comprehensive income |
IFRS 9.4.12A; IFRS 9.5.7.10-11 |
|
|
|
241 |
Financial assets at amortised cost |
IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 |
|
|
|
260 |
Financial liabilities measured at amortised cost |
IFRS 7.20(a)(v); IFRS 9.5.7.2 |
|
|
|
270 |
Other |
|
|
|
|
280 |
Gains or (-) losses on financial assets and liabilities held for trading, net |
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 |
16 |
|
|
287 |
Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net |
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46 |
|
|
|
290 |
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net |
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 |
16, 45 |
|
|
300 |
Gains or (-) losses from hedge accounting, net |
Annex V.Part 2.47 |
16 |
|
|
310 |
Exchange differences [gain or (-) loss], net |
IAS 21.28, 52 (a) |
|
|
|
330 |
Gains or (-) losses on derecognition of non-financial assets, net |
IAS 1.34; Annex V. Part 2.48 |
45 |
|
|
340 |
Other operating income |
Annex V.Part 2.314-316 |
45 |
|
|
350 |
(Other operating expenses) |
Annex V.Part 2.314-316 |
45 |
|
|
355 |
TOTAL OPERATING INCOME, NET |
|
|
|
|
360 |
(Administrative expenses) |
|
|
|
|
370 |
(Staff expenses) |
IAS 19.7; IAS 1.102, IG 6 |
44 |
|
|
380 |
(Other administrative expenses) |
|
16 |
|
|
385 |
(Cash contributions to resolution funds and deposit guarantee schemes) |
Annex V.Part 2.48i |
|
|
|
390 |
(Depreciation) |
IAS 1.102, 104 |
|
|
|
400 |
(Property, Plant and Equipment) |
IAS 1.104; IAS 16.73(e)(vii) |
|
|
|
410 |
(Investment Properties) |
IAS 1.104; IAS 40.79(d)(iv) |
|
|
|
420 |
(Other intangible assets) |
IAS 1.104; IAS 38.118(e)(vi) |
|
|
|
425 |
Modification gains or (-) losses, net |
IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 |
|
|
|
426 |
Financial assets at fair value through other comprehensive income |
IFRS 7.35J |
|
|
|
427 |
Financial assets at amortised cost |
IFRS 7.35J |
|
|
|
430 |
(Provisions or (-) reversal of provisions) |
IAS 37.59, 84; IAS 1.98(b)(f)(g) |
9 12 43 |
|
|
435 |
(payment commitments to resolution funds and deposit guarantee schemes) |
Annex V.Part 2.48i |
|
|
|
440 |
(Commitments and guarantees given) |
IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50 |
|
|
|
450 |
(Other provisions) |
|
|
|
|
460 |
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) |
IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 |
12 |
|
|
481 |
(Financial assets at fair value through other comprehensive income) |
IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 |
12 |
|
|
491 |
(Financial assets at amortised cost) |
IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 |
12 |
|
|
510 |
(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) |
IAS 28.40-43 |
16 |
|
|
520 |
(Impairment or (-) reversal of impairment on non-financial assets) |
IAS 36.126(a)(b) |
16 |
|
|
530 |
(Property, plant and equipment) |
IAS 16.73(e)(v-vi) |
|
|
|
540 |
(Investment properties) |
IAS 40.79(d)(v) |
|
|
|
550 |
(Goodwill) |
IFRS 3.Appendix B67(d)(v); IAS 36.124 |
|
|
|
560 |
(Other intangible assets) |
IAS 38.118 (e)(iv)(v) |
|
|
|
570 |
(Other) |
IAS 36.126 (a)(b) |
|
|
|
580 |
Negative goodwill recognised in profit or loss |
IFRS 3.Appendix B64(n)(i) |
|
|
|
590 |
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method |
Annex V.Part 2.54 |
|
|
|
600 |
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations |
IFRS 5.37; Annex V.Part 2.55 |
|
|
|
610 |
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS |
IAS 1.102, IG 6; IFRS 5.33 A |
|
|
|
620 |
(Tax expense or (-) income related to profit or loss from continuing operations) |
IAS 1.82(d); IAS 12.77 |
|
|
|
630 |
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS |
IAS 1, IG 6 |
|
|
|
640 |
Profit or (-) loss after tax from discontinued operations |
IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 |
|
|
|
650 |
Profit or (-) loss before tax from discontinued operations |
IFRS 5.33(b)(i) |
|
|
|
660 |
(Tax expense or (-) income related to discontinued operations) |
IFRS 5.33 (b)(ii),(iv) |
|
|
|
670 |
PROFIT OR (-) LOSS FOR THE YEAR |
IAS 1.81A(a) |
|
|
|
680 |
Attributable to minority interest [non-controlling interests] |
IAS 1.81B (b)(i) |
|
|
|
690 |
Attributable to owners of the parent |
IAS 1.81B (b)(ii) |
|
|
5. Breakdown of non-trading loans and advances by product
5.1 Loans and advances other than held for trading and trading assets by product
|
|
|
References |
Gross carrying amount |
Carrying amount Annex V.Part 1.27 |
||||||
|
Central banks |
General governments |
Credit institutions |
Other financial corporations |
Non-financial corporations |
Households |
|||||
|
Annex V.Part 1.34 |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(f) |
||||
|
005 |
010 |
020 |
030 |
040 |
050 |
060 |
||||
|
By product |
010 |
On demand [call] and short notice [current account] |
Annex V.Part 2.85(a) |
|
|
|
|
|
|
|
|
020 |
Credit card debt |
Annex V.Part 2.85(b) |
|
|
|
|
|
|
|
|
|
030 |
Trade receivables |
Annex V.Part 2.85(c) |
|
|
|
|
|
|
|
|
|
040 |
Finance leases |
Annex V.Part 2.85(d) |
|
|
|
|
|
|
|
|
|
050 |
Reverse repurchase loans |
Annex V.Part 2.85(e) |
|
|
|
|
|
|
|
|
|
060 |
Other term loans |
Annex V.Part 2.85(f) |
|
|
|
|
|
|
|
|
|
070 |
Advances that are not loans |
Annex V.Part 2.85(g) |
|
|
|
|
|
|
|
|
|
080 |
LOANS AND ADVANCES |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
By collateral |
090 |
of which: Loans collateralized by immovable property |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
100 |
of which: other collateralized loans |
Annex V.Part 2.86(b), 87 |
|
|
|
|
|
|
|
|
|
By purpose |
110 |
of which: credit for consumption |
Annex V.Part 2.88(a) |
|
|
|
|
|
|
|
|
120 |
of which: lending for house purchase |
Annex V.Part 2.88(b) |
|
|
|
|
|
|
|
|
|
By subordination |
130 |
of which: project finance loans |
Annex V.Part 2.89; CRR Art 147(8) |
|
|
|
|
|
|
|
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
|
|
|
Carrying amount Annex V.Part 1.27 |
Accumulated changes in fair value due to credit risk |
||||
|
Held for trading |
Designated at fair value through profit or loss |
Amortised cost |
Hedge accounting |
||||
|
References National GAAP compatible IFRS |
IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7 |
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 |
IFRS 7.8(g); IFRS 9.4.2.1 |
IFRS 7.24A(a); IFRS 9.6 |
CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101 |
||
|
010 |
020 |
030 |
037 |
040 |
|||
|
010 |
Derivatives |
IFRS 9.BA.7(a) |
|
|
|
|
|
|
020 |
Short positions |
FRS 9.BA.7(b) |
|
|
|
|
|
|
030 |
Equity instruments |
IAS 32.11 |
|
|
|
|
|
|
040 |
Debt securities |
Annex V.Part 1.31 |
|
|
|
|
|
|
050 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
|
|
|
060 |
Central banks |
Annex V.Part 1.42(a), 44(c) |
|
|
|
|
|
|
070 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
080 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
090 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
100 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
110 |
General governments |
Annex V.Part 1.42(b), 44(c) |
|
|
|
|
|
|
120 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
130 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
140 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
150 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
160 |
Credit institutions |
Annex V.Part 1.42(c),44(c) |
|
|
|
|
|
|
170 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
180 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
190 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
200 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
210 |
Other financial corporations |
Annex V.Part 1.42(d),44(c) |
|
|
|
|
|
|
220 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
230 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
240 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
250 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
260 |
Non-financial corporations |
Annex V.Part 1.42(e), 44(c) |
|
|
|
|
|
|
270 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
280 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
290 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
300 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
310 |
Households |
Annex V.Part 1.42(f), 44(c) |
|
|
|
|
|
|
320 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
330 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
340 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
350 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
360 |
Debt securities issued |
Annex V.Part 1.37, Part 2.98 |
|
|
|
|
|
|
370 |
Certificates of deposits |
Annex V.Part 2.98(a) |
|
|
|
|
|
|
380 |
Asset-backed securities |
CRR art 4(1)(61) |
|
|
|
|
|
|
390 |
Covered bonds |
CRR art 129 |
|
|
|
|
|
|
400 |
Hybrid contracts |
Annex V.Part 2.98(d) |
|
|
|
|
|
|
410 |
Other debt securities issued |
Annex V.Part 2.98(e) |
|
|
|
|
|
|
420 |
Convertible compound financial instruments |
IAS 32.AG 31 |
|
|
|
|
|
|
430 |
Non-convertible |
|
|
|
|
|
|
|
440 |
Other financial liabilities |
Annex V.Part 1.38-41 |
|
|
|
|
|
|
445 |
of which: lease liabilities |
IFRS 16.22, 26-28, 47(b) |
|
|
|
|
|
|
450 |
FINANCIAL LIABILITIES |
|
|
|
|
|
|
8.2 Subordinated financial liabilities
|
|
References |
Carriyng amount |
||
|
Designated at fair value through profit or loss |
At amortized cost |
|||
|
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 |
IFRS 7.8(g); IFRS 9.4.2.1 |
|||
|
010 |
020 |
|||
|
010 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
020 |
Debt securities issued |
Annex V.Part 1.37 |
|
|
|
030 |
SUBORDINATED FINANCIAL LIABILITIES |
Annex V.Part 2.99-100 |
|
|
10. Derivatives - Trading and economic hedges
|
By type of risk / By product or by type of market |
References |
Carrying amount |
Notional amount |
|||
|
Financial assets Held for trading and trading |
Financial liabilities Held for trading and trading |
Total Trading |
of which: sold |
|||
|
Annex V.Part 2.120, 131 |
IFRS 9.BA.7 (a); Annex V.Part 2.120, 131 |
Annex V.Part 2.133-135 |
Annex V.Part 2.133-135 |
|||
|
010 |
020 |
030 |
040 |
|||
|
010 |
Interest rate |
Annex V.Part 2.129(a) |
|
|
|
|
|
020 |
of which: economic hedges |
Annex V.Part 2.137-139 |
|
|
|
|
|
030 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
040 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
050 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
060 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
070 |
Equity |
Annex V.Part 2.129(b) |
|
|
|
|
|
080 |
of which: economic hedges |
Annex V.Part 2.137-139 |
|
|
|
|
|
090 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
100 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
110 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
120 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
130 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
|
|
|
|
|
140 |
of which: economic hedges |
Annex V.Part 2.137-139 |
|
|
|
|
|
150 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
160 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
170 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
180 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
190 |
Credit |
Annex V.Part 2.129(d) |
|
|
|
|
|
195 |
of which: economic hedges with use of the fair value option |
IFRS 9.6.7.1; Annex V.Part 2.140 |
|
|
|
|
|
201 |
of which: other economic hedges |
Annex V.Part 2.137-140 |
|
|
|
|
|
210 |
Credit default swap |
|
|
|
|
|
|
220 |
Credit spread option |
|
|
|
|
|
|
230 |
Total return swap |
|
|
|
|
|
|
240 |
Other |
|
|
|
|
|
|
250 |
Commodity |
Annex V.Part 2.129(e) |
|
|
|
|
|
260 |
of which: economic hedges |
Annex V.Part 2.137-139 |
|
|
|
|
|
270 |
Other |
Annex V.Part 2.129(f) |
|
|
|
|
|
280 |
of which: economic hedges |
Annex V.Part 2.137-139 |
|
|
|
|
|
290 |
DERIVATIVES |
IFRS 9.Appendix A |
|
|
|
|
|
300 |
of which: OTC - credit institutions |
Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 |
|
|
|
|
|
310 |
of which: OTC - other financial corporations |
Annex V.Part 1.42(d), 44(e), Part 2.141(b) |
|
|
|
|
|
320 |
of which: OTC - rest |
Annex V.Part 1.44(e), Part 2.141(c) |
|
|
|
|
11. Hedge accounting
11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
|
By product or by type of market |
|
Carrying amount |
Notional amount |
|||
|
Assets |
Liabilities |
Total Hedging |
of which: sold |
|||
|
References |
IFRS 7.24A; Annex V. Part 2.120, 131 |
IFRS 7.24A; Annex V. Part 2.120, 131 |
Annex V.Part 2.133-135 |
Annex V.Part 2.133-135 |
||
|
010 |
020 |
030 |
040 |
|||
|
010 |
Interest rate |
Annex V.Part 2.129(a) |
|
|
|
|
|
020 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
030 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
040 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
050 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
060 |
Equity |
Annex V.Part 2.129(b) |
|
|
|
|
|
070 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
080 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
090 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
100 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
110 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
|
|
|
|
|
120 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
130 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
140 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
150 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
160 |
Credit |
Annex V.Part 2.129(d) |
|
|
|
|
|
170 |
Credit default swap |
Annex V.Part 2.136 |
|
|
|
|
|
180 |
Credit spread option |
Annex V.Part 2.136 |
|
|
|
|
|
190 |
Total return swap |
Annex V.Part 2.136 |
|
|
|
|
|
200 |
Other |
Annex V.Part 2.136 |
|
|
|
|
|
210 |
Commodity |
Annex V.Part 2.129(e) |
|
|
|
|
|
220 |
Other |
Annex V.Part 2.129(f) |
|
|
|
|
|
230 |
FAIR VALUE HEDGES |
IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a) |
|
|
|
|
|
240 |
Interest rate |
Annex V.Part 2.129(a) |
|
|
|
|
|
250 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
260 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
270 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
280 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
290 |
Equity |
Annex V.Part 2.129(b) |
|
|
|
|
|
300 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
310 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
320 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
330 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
340 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
|
|
|
|
|
350 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
360 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
370 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
380 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
390 |
Credit |
Annex V.Part 2.129(d) |
|
|
|
|
|
400 |
Credit default swap |
Annex V.Part 2.136 |
|
|
|
|
|
410 |
Credit spread option |
Annex V.Part 2.136 |
|
|
|
|
|
420 |
Total return swap |
Annex V.Part 2.136 |
|
|
|
|
|
430 |
Other |
Annex V.Part 2.136 |
|
|
|
|
|
440 |
Commodity |
Annex V.Part 2.129(e) |
|
|
|
|
|
450 |
Other |
Annex V.Part 2.129(f) |
|
|
|
|
|
460 |
CASH FLOW HEDGES |
IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b) |
|
|
|
|
|
470 |
HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION |
IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c) |
|
|
|
|
|
480 |
PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK |
IAS 39.71, 81A, 89A, AG 114-132 |
|
|
|
|
|
490 |
PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK |
IAS 39.71 |
|
|
|
|
|
500 |
DERIVATIVES-HEDGE ACCOUNTING |
IFRS 7.24A; IAS 39.9; IFRS 9.6.1 |
|
|
|
|
|
510 |
of which: OTC - credit institutions |
Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 |
|
|
|
|
|
520 |
of which: OTC - other financial corporations |
Annex V.Part 1.42(d), 44(e), Part 2.141(b) |
|
|
|
|
|
530 |
of which: OTC - rest |
Annex V.Part 1.44(e), Part 2.141(c) |
|
|
|
|
18 Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
|
|
References |
Gross carrying amount / Nominal amount |
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions |
Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 |
|||||||||||||||||||||||||||||||||
|
|
Performing |
Non-performing |
|
Performing exposures - Accumulated impairment and provisions |
Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions |
Collateral received and financial guarantees received |
|||||||||||||||||||||||||||||||
|
|
Not past due or Past due <= 30 days |
Past due > 30 days <= 90 days |
Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) |
Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
|
Unlikely to pay that are not past-due or past-due < = 90 days |
Past due > 90 days <= 180 days |
Past due > 180 days <= 1 year |
Past due > 1 year <= 2 years |
Past due > 2 year <= 5 years |
Past due > 5 year <= 7 years |
Past due > 7 years |
Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Of which: defaulted |
of which: Credit-impaired instruments (Stage 3) |
|
of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) |
of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
|
Unlikely to pay that are not past-due or past-due < = 90 days |
Past due > 90 days <= 180 days |
Past due > 180 days <= 1 year |
Past due > 1 year < = 2 year |
Past due > 2 year < = 5 year |
Past due > 5 year <= 7 years |
Past due > 7 years |
Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Of which: Credit-impaired instruments (Stage 3) |
Collateral received on performing exposues |
Collateral received on non-performing exposures |
Financial guarantees received on performing exposures |
Financial guarantees received on non-performing exposures |
|||||
|
010 |
020 |
030 |
055 |
056 |
057 |
060 |
070 |
080 |
090 |
101 |
102 |
106 |
107 |
109 |
110 |
121 |
130 |
140 |
141 |
142 |
150 |
160 |
170 |
180 |
191 |
192 |
196 |
197 |
950 |
951 |
201 |
200 |
205 |
210 |
|||
|
Annex V. Part 1.34, Part 2.118, 221 |
Annex V. Part 2. 213-216, 223-239 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 222, 235 |
IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) |
IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) |
Annex V. Part 2. 213-216, 223-239 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) |
CRR art 178; Annex V.Part 2.237(b) |
IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) |
Annex V. Part 2. 238 |
Annex V. Part 2. 238 |
IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) |
IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) |
Annex V. Part 2. 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) |
IFRS 9.5.5.1; IFRS 9. Appendix A; Annex V. Part 2.237(a) |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
|||
|
005 |
Cash balances at central banks and other demand deposits |
Annex V.Part 2.2, 3 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
010 |
Debt securities |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
020 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
030 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
040 |
Credit institutions |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
050 |
Other financial corporations |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
060 |
Non-financial corporations |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
070 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
080 |
Central banks |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
090 |
General governments |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
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100 |
Credit institutions |
Annex V.Part 1.42(c) |
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110 |
Other financial corporations |
Annex V.Part 1.42(d) |
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120 |
Non-financial corporations |
Annex V.Part 1.42(e) |
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130 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
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140 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
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150 |
Households |
Annex V.Part 1.42(f) |
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160 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
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170 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
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180 |
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST |
Annex V.Part 2.233(a) |
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181 |
Debt securities |
Annex V.Part 1.31, 44(b) |
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182 |
Central banks |
Annex V.Part 1.42(a) |
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183 |
General governments |
Annex V.Part 1.42(b) |
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184 |
Credit institutions |
Annex V.Part 1.42(c) |
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185 |
Other financial corporations |
Annex V.Part 1.42(d) |
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186 |
Non-financial corporations |
Annex V.Part 1.42(e) |
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191 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
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192 |
Central banks |
Annex V.Part 1.42(a) |
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193 |
General governments |
Annex V.Part 1.42(b) |
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194 |
Credit institutions |
Annex V.Part 1.42(c) |
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195 |
Other financial corporations |
Annex V.Part 1.42(d) |
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196 |
Non-financial corporations |
Annex V.Part 1.42(e) |
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900 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
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903 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
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197 |
Households |
Annex V.Part 1.42(f) |
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910 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
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913 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
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201 |
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT |
Annex V.Part 2.233(b) |
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211 |
Debt securities |
Annex V.Part 1.31, 44(b) |
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212 |
Central banks |
Annex V.Part 1.42(a) |
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213 |
General governments |
Annex V.Part 1.42(b) |
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214 |
Credit institutions |
Annex V.Part 1.42(c) |
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215 |
Other financial corporations |
Annex V.Part 1.42(d) |
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216 |
Non-financial corporations |
Annex V.Part 1.42(e) |
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221 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
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222 |
Central banks |
Annex V.Part 1.42(a) |
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223 |
General governments |
Annex V.Part 1.42(b) |
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224 |
Credit institutions |
Annex V.Part 1.42(c) |
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225 |
Other financial corporations |
Annex V.Part 1.42(d) |
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226 |
Non-financial corporations |
Annex V.Part 1.42(e) |
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920 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
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923 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
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227 |
Households |
Annex V.Part 1.42(f) |
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930 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
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933 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
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231 |
DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT |
Annex V.Part 2.233(c), 234 |
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330 |
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING |
Annex V.Part 2.217 |
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335 |
DEBT INSTRUMENTS HELD FOR SALE |
Annex V.Part 2.220 |
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340 |
Loan commitments given |
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224 |
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350 |
Central banks |
Annex V.Part 1.42(a) |
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360 |
General governments |
Annex V.Part 1.42(b) |
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370 |
Credit institutions |
Annex V.Part 1.42(c) |
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380 |
Other financial corporations |
Annex V.Part 1.42(d) |
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390 |
Non-financial corporations |
Annex V.Part 1.42(e) |
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400 |
Households |
Annex V.Part 1.42(f) |
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410 |
Financial guarantees given |
IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225 |
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420 |
Central banks |
Annex V.Part 1.42(a) |
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430 |
General governments |
Annex V.Part 1.42(b) |
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440 |
Credit institutions |
Annex V.Part 1.42(c) |
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450 |
Other financial corporations |
Annex V.Part 1.42(d) |
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460 |
Non-financial corporations |
Annex V.Part 1.42(e) |
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470 |
Households |
Annex V.Part 1.42(f) |
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480 |
Other Commitments given |
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224 |
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490 |
Central banks |
Annex V.Part 1.42(a) |
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500 |
General governments |
Annex V.Part 1.42(b) |
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510 |
Credit institutions |
Annex V.Part 1.42(c) |
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520 |
Other financial corporations |
Annex V.Part 1.42(d) |
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530 |
Non-financial corporations |
Annex V.Part 1.42(e) |
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540 |
Households |
Annex V.Part 1.42(f) |
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550 |
OFF-BALANCE SHEET EXPOSURES |
Annex V.Part 2.217 |
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19. Information forborne exposures
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References |
Gross carrying amount / nominal amount of exposures with forbearance measures |
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions |
Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 |
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Performing exposures with forbearance measures |
Non-performing exposures with forbearance measures |
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Perfoming exposures with forbearance measures - Accumulated impairment and provisions |
Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions |
Collateral received and financial guarantees received |
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Instruments with modifications in their terms and conditions |
Refinancing |
of which: Performing forborne exposures under probation reclassified from non-performing |
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Instruments with modifications in their terms and conditions |
Refinancing |
of which: Defaulted |
of which: Impaired |
of which: Forbearance of exposures non-performing prior to forbearance |
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Instruments with modifications in their terms and conditions |
Refinancing |
Collateral received on exposures with forbearance measures |
Financial guarantees received on exposures with forbearance measures |
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Of which: Collateral received on non-performing exposures with forbearance measures |
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Of which: Financial guarantees received on non-performing exposures with forbearance measures |
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010 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
090 |
100 |
110 |
120 |
130 |
140 |
150 |
160 |
170 |
175 |
180 |
185 |
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Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 |
Annex V. Part 2. 256, 259-262 |
Annex V. Part 2.241(a), 266 |
Annex V. Part 2. 241 (b), 265-266 |
Annex V. Part 2. 256(b), 261 |
Annex V. Part 2. 259-263 |
Annex V. Part 2.241(a), 266 |
Annex V. Part 2. 241 (b), 265-266 |
CRR art 178; Annex V. Part 2.264(b) |
IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a) |
Annex V. Part 2. 231, 252(a), 263 |
Annex V. Part 2. 267 |
Annex V. Part 2. 207 |
Annex V. Part 2. 207 |
Annex V. Part 2. 241(a), 267 |
Annex V. Part 2. 241(b), 267 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
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005 |
Cash balances at central banks and other demand deposits |
Annex V.Part 2.2, 3 |
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010 |
Debt securities |
Annex V.Part 1.31, 44(b) |
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020 |
Central banks |
Annex V.Part 1.42(a) |
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030 |
General governments |
Annex V.Part 1.42(b) |
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040 |
Credit institutions |
Annex V.Part 1.42(c) |
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050 |
Other financial corporations |
Annex V.Part 1.42(d) |
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060 |
Non-financial corporations |
Annex V.Part 1.42(e) |
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070 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
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080 |
Central banks |
Annex V.Part 1.42(a) |
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090 |
General governments |
Annex V.Part 1.42(b) |
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100 |
Credit institutions |
Annex V.Part 1.42(c) |
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110 |
Other financial corporations |
Annex V.Part 1.42(d) |
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120 |
Non-financial corporations |
Annex V.Part 1.42(e) |
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130 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
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140 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
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150 |
Households |
Annex V.Part 1.42(f) |
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160 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
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170 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
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180 |
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST |
Annex V.Part 2.249(a) |
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181 |
Debt securities |
Annex V.Part 1.31, 44(b) |
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182 |
Central banks |
Annex V.Part 1.42(a) |
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183 |
General governments |
Annex V.Part 1.42(b) |
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184 |
Credit institutions |
Annex V.Part 1.42(c) |
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185 |
Other financial corporations |
Annex V.Part 1.42(d) |
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186 |
Non-financial corporations |
Annex V.Part 1.42(e) |
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191 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
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192 |
Central banks |
Annex V.Part 1.42(a) |
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193 |
General governments |
Annex V.Part 1.42(b) |
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194 |
Credit institutions |
Annex V.Part 1.42(c) |
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195 |
Other financial corporations |
Annex V.Part 1.42(d) |
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196 |
Non-financial corporations |
Annex V.Part 1.42(e) |
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|
900 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
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903 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
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197 |
Households |
Annex V.Part 1.42(f) |
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910 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
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913 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
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201 |
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT |
Annex V.Part 2.249(b) |
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211 |
Debt securities |
Annex V.Part 1.31, 44(b) |
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212 |
Central banks |
Annex V.Part 1.42(a) |
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213 |
General governments |
Annex V.Part 1.42(b) |
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214 |
Credit institutions |
Annex V.Part 1.42(c) |
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215 |
Other financial corporations |
Annex V.Part 1.42(d) |
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216 |
Non-financial corporations |
Annex V.Part 1.42(e) |
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221 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
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222 |
Central banks |
Annex V.Part 1.42(a) |
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223 |
General governments |
Annex V.Part 1.42(b) |
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224 |
Credit institutions |
Annex V.Part 1.42(c) |
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225 |
Other financial corporations |
Annex V.Part 1.42(d) |
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226 |
Non-financial corporations |
Annex V.Part 1.42(e) |
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920 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
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923 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
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227 |
Households |
Annex V.Part 1.42(f) |
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930 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
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933 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
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231 |
DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT |
Annex V.Part 2.249 |
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330 |
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING |
Annex V.Part 2.246 |
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335 |
DEBT INSTRUMENTS HELD FOR SALE |
Annex V.Part 2.247 |
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340 |
Loan commitments given |
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’ |
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ANNEX IV
Annex V to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘ “FINREP data points” under national accounting frameworks’ is replaced by the following:
‘ANNEX V
|
FINREP Templates for GAAP |
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Template number |
Template code |
Name of the template or of the group of template |
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|
|
|
PART 1 [QUARTERLY FREQUENCY] |
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|
|
|
Balance Sheet Statement [Statement of Financial Position] |
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|
1.1 |
F 01.01 |
Balance Sheet Statement: assets |
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|
1.2 |
F 01.02 |
Balance Sheet Statement: liabilities |
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|
1.3 |
F 01.03 |
Balance Sheet Statement: equity |
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|
2 |
F 02.00 |
Statement of profit or loss |
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|
5.1 |
F 05.01 |
Breakdown of non-trading loans and advances by product |
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|
|
Breakdown of financial liabilities |
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|
8.1 |
F 08.01 |
Breakdown of financial liabilities by product and by counterparty sector |
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|
8.2 |
F 08.02 |
Subordinated financial liabilities |
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|
10 |
F 10.00 |
Derivatives - Trading and economic hedges |
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|
|
|
Hedge accounting |
||||||
|
11.2 |
F 11.02 |
Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk |
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|
|
|
Information on performing and non-performing exposures |
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|
18.0 |
F 18.00 |
Information on performing and non-performing exposures |
||||||
|
19 |
F 19.00 |
Forborne exposures |
||||||
|
COLOUR CODE IN TEMPLATES:
Parts for national GAAP reporters Cell not to be submitted for reporting institutions subject to the relevant accounting framework Data point to be submitted |
||||||||
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Breakdown in table |
Carrying amount |
|
|
Annex V.Part 1.27-28 |
|||||
|
010 |
|||||
|
010 |
Cash, cash balances at central banks and other demand deposits |
BAD art 4.Assets(1) |
IAS 1.54 (i) |
|
|
|
020 |
Cash on hand |
Annex V.Part 2.1 |
Annex V.Part 2.1 |
|
|
|
030 |
Cash balances at central banks |
BAD art 13(2); Annex V.Part 2.2 |
Annex V.Part 2.2 |
|
|
|
040 |
Other demand deposits |
Annex V.Part 2.3 |
Annex V.Part 2.3 |
5 |
|
|
050 |
Financial assets held for trading |
Accounting Directive art 8(1)(a), (5); IAS 39.9 |
IFRS 9.Appendix A |
|
|
|
060 |
Derivatives |
CRR Annex II |
IFRS 9.Appendix A |
10 |
|
|
070 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
IAS 32.11 |
4 |
|
|
080 |
Debt securities |
Annex V.Part 1.24, 26 |
Annex V.Part 1.31 |
4 |
|
|
090 |
Loans and advances |
Annex V.Part 1.24, 27 |
Annex V.Part 1.32 |
4 |
|
|
091 |
Trading financial assets |
BAD Article 32-33; Annex V.Part 1.17 |
|
|
|
|
092 |
Derivatives |
CRR Annex II; Annex V.Part 1.17, 27 |
|
10 |
|
|
093 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
4 |
|
|
094 |
Debt securities |
Annex V.Part 1.31 |
|
4 |
|
|
095 |
Loans and advances |
Annex V.Part 1.32 |
|
4 |
|
|
096 |
Non-trading financial assets mandatorily at fair value through profit or loss |
|
IFRS 7.8(a)(ii); IFRS 9.4.1.4 |
4 |
|
|
097 |
Equity instruments |
|
IAS 32.11 |
4 |
|
|
098 |
Debt securities |
|
Annex V.Part 1.31 |
4 |
|
|
099 |
Loans and advances |
|
Annex V.Part 1.32 |
4 |
|
|
100 |
Financial assets designated at fair value through profit or loss |
Accounting Directive art 8(1)(a), (6) |
IFRS 7.8(a)(i); IFRS 9.4.1.5 |
4 |
|
|
110 |
Equity instruments |
|
IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5 |
4 |
|
|
120 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
4 |
|
|
130 |
Loans and advances |
Annex V.Part 1.32 |
Annex V.Part 1.32 |
4 |
|
|
141 |
Financial assets at fair value through other comprehensive income |
|
IFRS 7.8(h); IFRS 9.4.1.2A |
4 |
|
|
142 |
Equity instruments |
|
IAS 32.11 |
4 |
|
|
143 |
Debt securities |
|
Annex V.Part 1.31 |
4 |
|
|
144 |
Loans and advances |
|
Annex V.Part 1.32 |
4 |
|
|
171 |
Non-trading non-derivative financial assets measured at fair value through profit or loss |
BAD art 36(2) |
|
4 |
|
|
172 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
4 |
|
|
173 |
Debt securities |
Annex V.Part 1.31 |
|
4 |
|
|
174 |
Loans and advances |
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 |
|
4 |
|
|
175 |
Non-trading non-derivative financial assets measured at fair value to equity |
Accounting Directive art 8(1)(a), (8) |
|
4 |
|
|
176 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
4 |
|
|
177 |
Debt securities |
Annex V.Part 1.31 |
|
4 |
|
|
178 |
Loans and advances |
Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32 |
|
4 |
|
|
181 |
Financial assets at amortised cost |
|
IFRS 7.8(f); IFRS 9.4.1.2 |
4 |
|
|
182 |
Debt securities |
|
Annex V.Part 1.31 |
4 |
|
|
183 |
Loans and advances |
|
Annex V.Part 1.32 |
4 |
|
|
231 |
Non-trading non-derivative financial assets measured at a cost-based method |
BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19 |
|
4 |
|
|
390 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
4 |
|
|
232 |
Debt securities |
Annex V.Part 1.31 |
|
4 |
|
|
233 |
Loans and advances |
Annex V.Part 1.32 |
|
4 |
|
|
234 |
Other non-trading non-derivative financial assets |
BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20 |
|
4 |
|
|
235 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
|
4 |
|
|
236 |
Debt securities |
Annex V.Part 1.31 |
|
4 |
|
|
237 |
Loans and advances |
Annex V.Part 1.32 |
|
4 |
|
|
240 |
Derivatives – Hedge accounting |
Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22 |
IFRS 9.6.2.1; Annex V.Part 1.22 |
11 |
|
|
250 |
Fair value changes of the hedged items in portfolio hedge of interest rate risk |
Accounting Directive art 8(5), (6); IAS 39.89A (a) |
IAS 39.89A(a); IFRS 9.6.5.8 |
|
|
|
260 |
Investments in subsidiaries, joint ventures and associates |
BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4 |
IAS 1.54(e); Annex V.Part 1.21, Part 2.4 |
40 |
|
|
270 |
Tangible assets |
BAD art 4.Assets(10) |
|
|
|
|
280 |
Property, Plant and Equipment |
|
IAS 16.6; IAS 1.54(a); IFRS 16.47(a) |
21, 42 |
|
|
290 |
Investment property |
|
IAS 40.5; IAS 1.54(b); IFRS 16.48 |
21, 42 |
|
|
300 |
Intangible assets |
BAD art 4.Assets(9); CRR art 4(1)(115) |
IAS 1.54(c); CRR art 4(1)(115) |
|
|
|
310 |
Goodwill |
BAD art 4.Assets(9); CRR art 4(1)(113) |
IFRS 3.B67(d); CRR art 4(1)(113) |
|
|
|
320 |
Other intangible assets |
BAD art 4.Assets(9) |
IAS 38.8,118; IFRS 16.47 (a) |
21, 42 |
|
|
330 |
Tax assets |
|
IAS 1.54(n-o) |
|
|
|
340 |
Current tax assets |
|
IAS 1.54(n); IAS 12.5 |
|
|
|
350 |
Deferred tax assets |
Accounting Directive art 17(1)(f); CRR art 4(1)(106) |
IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) |
|
|
|
360 |
Other assets |
Annex V.Part 2.5, 6 |
Annex V.Part 2.5 |
|
|
|
370 |
Non-current assets and disposal groups classified as held for sale |
|
IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7 |
|
|
|
375 |
(-) Haircuts for trading assets at fair value |
Annex V Part 1.29 |
|
|
|
|
380 |
TOTAL ASSETS |
BAD art 4 Assets |
IAS 1.9(a), IG 6 |
|
|
1.2 Liabilities
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Breakdown in table |
Carrying amount |
|
|
Annex V.Part 1.27-28 |
|||||
|
010 |
|||||
|
010 |
Financial liabilities held for trading |
|
IFRS 7.8 (e) (ii); IFRS 9.BA.6 |
8 |
|
|
020 |
Derivatives |
|
IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) |
10 |
|
|
030 |
Short positions |
|
IFRS 9.BA7(b) |
8 |
|
|
040 |
Deposits |
|
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
8 |
|
|
050 |
Debt securities issued |
|
Annex V.Part 1.37 |
8 |
|
|
060 |
Other financial liabilities |
|
Annex V.Part 1.38-41 |
8 |
|
|
061 |
Trading financial liabilities |
Accounting Directive art 8(1)(a),(3),(6) |
|
8 |
|
|
062 |
Derivatives |
CRR Annex II; Annex V.Part 1.25 |
|
10 |
|
|
063 |
Short positions |
|
|
8 |
|
|
064 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
8 |
|
|
065 |
Debt securities issued |
Annex V.Part 1.37 |
|
8 |
|
|
066 |
Other financial liabilities |
Annex V.Part 1.38-41 |
|
8 |
|
|
070 |
Financial liabilities designated at fair value through profit or loss |
Accounting Directive art 8(1)(a), (6); IAS 39.9 |
IFRS 7.8 (e)(i); IFRS 9.4.2.2 |
8 |
|
|
080 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
8 |
|
|
090 |
Debt securities issued |
Annex V.Part 1.37 |
Annex V.Part 1.37 |
8 |
|
|
100 |
Other financial liabilities |
Annex V.Part 1.38-41 |
Annex V.Part 1.38-41 |
8 |
|
|
110 |
Financial liabilities measured at amortised cost |
Accounting Directive art 8(3), (6); IAS 39.47 |
IFRS 7.8(g); IFRS 9.4.2.1 |
8 |
|
|
120 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
8 |
|
|
130 |
Debt securities issued |
Annex V.Part 1.31 |
Annex V.Part 1.37 |
8 |
|
|
140 |
Other financial liabilities |
Annex V.Part 1.32-34 |
Annex V.Part 1.38-41 |
8 |
|
|
141 |
Non-trading non-derivative financial liabilities measured at a cost-based method |
Accounting Directive art 8(3) |
|
8 |
|
|
142 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
8 |
|
|
143 |
Debt securities issued |
Annex V.Part 1.37 |
|
8 |
|
|
144 |
Other financial liabilities |
Annex V.Part 1.38-41 |
|
8 |
|
|
150 |
Derivatives – Hedge accounting |
Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26 |
IFRS 9.6.2.1; Annex V.Part 1.26 |
11 |
|
|
160 |
Fair value changes of the hedged items in portfolio hedge of interest rate risk |
Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b) |
IAS 39.89A(b), IFRS 9.6.5.8 |
|
|
|
170 |
Provisions |
BAD art 4.Liabilities(6) |
IAS 37.10; IAS 1.54(l) |
43 |
|
|
175 |
Funds for general banking risks [if presented within liabilities] |
BAD art 38.1; CRR art 4(112); Annex V.Part 2.15 |
|
|
|
|
180 |
Pensions and other post employment defined benefit obligations |
Annex V.Part 2.9 |
IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 |
43 |
|
|
190 |
Other long term employee benefits |
Annex V.Part 2.10 |
IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 |
43 |
|
|
200 |
Restructuring |
|
IAS 37.71, 84(a) |
43 |
|
|
210 |
Pending legal issues and tax litigation |
|
IAS 37.Appendix C. Examples 6 and 10 |
43 |
|
|
220 |
Commitments and guarantees given |
BAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33 |
IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 |
9 12 43 |
|
|
230 |
Other provisions |
BAD Article 4 Liabilities (6)(c ), Off balance sheet items |
IAS 37.14 |
43 |
|
|
240 |
Tax liabilities |
|
IAS 1.54(n-o) |
|
|
|
250 |
Current tax liabilities |
|
IAS 1.54(n); IAS 12.5 |
|
|
|
260 |
Deferred tax liabilities |
Accounting Directive art 17(1)(f); CRR art 4(1)(108) |
IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) |
|
|
|
270 |
Share capital repayable on demand |
|
IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 |
|
|
|
280 |
Other liabilities |
Annex V.Part 2.13 |
Annex V.Part 2.13 |
|
|
|
290 |
Liabilities included in disposal groups classified as held for sale |
|
IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 |
|
|
|
295 |
Haircuts for trading liabilities at fair value |
Annex V Part 1.29 |
|
|
|
|
300 |
TOTAL LIABILITIES |
|
IAS 1.9(b);IG 6 |
|
|
1.3 Equity
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Breakdown in table |
Carrying amount |
|
|
010 |
|||||
|
010 |
Capital |
BAD art 4.Liabilities(9), BAD art 22 |
IAS 1.54(r), BAD art 22 |
46 |
|
|
020 |
Paid up capital |
BAD art 4.Liabilities(9) |
IAS 1.78(e) |
|
|
|
030 |
Unpaid capital which has been called up |
BAD art 4.Liabilities(9); Annex V.Part 2.17 |
Annex V.Part 2.14 |
|
|
|
040 |
Share premium |
BAD art 4.Liabilities(10); CRR art 4(1)(124) |
IAS 1.78(e); CRR art 4(1)(124) |
46 |
|
|
050 |
Equity instruments issued other than capital |
Annex V.Part 2.18-19 |
Annex V.Part 2.18-19 |
46 |
|
|
060 |
Equity component of compound financial instruments |
Accounting Directive art 8(6); Annex V.Part 2.18 |
IAS 32.28-29; Annex V.Part 2.18 |
|
|
|
070 |
Other equity instruments issued |
Annex V.Part 2.19 |
Annex V.Part 2.19 |
|
|
|
080 |
Other equity |
Annex V.Part 2.20 |
IFRS 2.10; Annex V.Part 2.20 |
|
|
|
090 |
Accumulated other comprehensive income |
CRR art 4(1)(100) |
CRR art 4(1)(100) |
46 |
|
|
095 |
Items that will not be reclassified to profit or loss |
|
IAS 1.82A(a) |
|
|
|
100 |
Tangible assets |
|
IAS 16.39-41 |
|
|
|
110 |
Intangible assets |
|
IAS 38.85-87 |
|
|
|
120 |
Actuarial gains or (-) losses on defined benefit pension plans |
|
IAS 1.7, IG6; IAS 19.120(c) |
|
|
|
122 |
Non-current assets and disposal groups classified as held for sale |
|
IFRS 5.38, IG Example 12 |
|
|
|
124 |
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates |
|
IAS 1.IG6; IAS 28.10 |
|
|
|
320 |
Fair value changes of equity instruments measured at fair value through other comprehensive income |
|
IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21 |
|
|
|
330 |
Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income |
|
IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22 |
|
|
|
340 |
Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] |
|
IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22 |
|
|
|
350 |
Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] |
|
IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57 |
|
|
|
360 |
Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk |
|
IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23 |
|
|
|
128 |
Items that may be reclassified to profit or loss |
|
IAS 1.82A(a) (ii) |
|
|
|
130 |
Hedge of net investments in foreign operations [effective portion] |
Accounting Directive art 8(1)(a), (6)(8) |
IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24 |
|
|
|
140 |
Foreign currency translation |
BAD art 39(6) |
IAS 21.52(b); IAS 21.32, 38-49 |
|
|
|
150 |
Hedging derivatives. Cash flow hedges reserve [effective portion] |
Accounting Directive art 8(1)(a), (6)(8) |
IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25 |
|
|
|
155 |
Fair value changes of debt instruments measured at fair value through other comprehensive income |
|
IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26 |
|
|
|
165 |
Hedging instruments [not designated elements] |
|
IAS 1.7(g)(h); IFRS 9.6.5.15,.6.5.16; IFRS 7.24E (b)(c); Annex V.Part 2.60 |
|
|
|
170 |
Non-current assets and disposal groups classified as held for sale |
|
IFRS 5.38, IG Example 12 |
|
|
|
180 |
Share of other recognised income and expense of investments in subsidaries, joint ventures and associates |
|
IAS 1.IG6; IAS 28.10 |
|
|
|
190 |
Retained earnings |
BAD art 4.Liabilities(13); CRR art 4(1)(123) |
CRR art 4(1)(123) |
|
|
|
200 |
Revaluation reserves |
BAD art 4.Liabilities(12) |
IFRS 1.30, D5-D8; Annex V.Part 2.28 |
|
|
|
201 |
Tangible assets |
Accounting Directive art 7(1) |
|
|
|
|
202 |
Equity instruments |
Accounting Directive art 7(1) |
|
|
|
|
203 |
Debt securities |
Accounting Directive art 7(1) |
|
|
|
|
204 |
Other |
Accounting Directive art 7(1) |
|
|
|
|
205 |
Fair value reserves |
Accounting Directive art 8(1)(a) |
|
|
|
|
206 |
Hedge of net investments in foreign operations |
Accounting Directive art 8(1)(a), (8)(b) |
|
|
|
|
207 |
Hedging derivatives.Cash flow hedges |
Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a) |
|
|
|
|
208 |
Hedging derivatives. Other hedges |
Accounting Directive art 8(1)(a), (8)(a) |
|
|
|
|
209 |
Non-trading non-derivative financial assets measured at fair value to equity |
Accounting Directive art 8(1)(a), 8(2) |
|
|
|
|
210 |
Other reserves |
BAD art 4 Liabilities(11)-(13) |
IAS 1.54; IAS 1.78(e) |
|
|
|
215 |
Funds for general banking risks [if presented within equity] |
BAD art 38.1; CRR art 4(112); Annex V.Part 2.15 |
|
|
|
|
220 |
Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method |
Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29 |
IAS 28.11; Annex V.Part 2.29 |
|
|
|
230 |
Other |
Annex V.Part 2.29 |
Annex V.Part 2.29 |
|
|
|
235 |
First consolidation differences |
Accounting Directive art 24(3)(c) |
|
|
|
|
240 |
(-) Treasury shares |
Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30 |
IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 |
46 |
|
|
250 |
Profit or loss attributable to owners of the parent |
BAD art 4.Liabilities(14) |
IAS 1.81B (b)(ii) |
2 |
|
|
260 |
(-) Interim dividends |
CRR Article 26(2b) |
IAS 32.35 |
|
|
|
270 |
Minority interests [Non-controlling interests] |
Accounting Directive art 24(4) |
IAS 1.54(q) |
|
|
|
280 |
Accumulated Other Comprehensive Income |
CRR art 4(1)(100) |
CRR art 4(1)(100) |
46 |
|
|
290 |
Other items |
|
|
46 |
|
|
300 |
TOTAL EQUITY |
|
IAS 1.9(c), IG 6 |
46 |
|
|
310 |
TOTAL EQUITY AND TOTAL LIABILITIES |
BAD art 4.Liabilities |
IAS 1.IG6 |
|
|
2. Statement of profit or loss
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Breakdown in table |
Current period |
|
|
010 |
|||||
|
010 |
Interest income |
BAD art 27.Vertical layout(1); Annex V.Part 2.31 |
IAS 1.97; Annex V.Part 2.31 |
16 |
|
|
020 |
Financial assets held for trading |
|
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 |
|
|
|
025 |
Non-trading financial assets mandatorily at fair value through profit or loss |
|
IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 |
|
|
|
030 |
Financial assets designated at fair value through profit or loss |
|
IFRS 7.20(a)(i), B5(e) |
|
|
|
041 |
Financial assets at fair value through other comprehensive income |
|
IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A |
|
|
|
051 |
Financial assets at amortised cost |
|
IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 |
|
|
|
070 |
Derivatives - Hedge accounting, interest rate risk |
|
IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35 |
|
|
|
080 |
Other assets |
|
Annex V.Part 2.36 |
|
|
|
085 |
Interest income on liabilities |
Annex V.Part 2.37 |
IFRS 9.5.7.1, Annex V.Part 2.37 |
|
|
|
090 |
(Interest expenses) |
BAD art 27.Vertical layout(2); Annex V.Part 2.31 |
IAS 1.97; Annex V.Part 2.31 |
16 |
|
|
100 |
(Financial liabilities held for trading) |
|
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 |
|
|
|
110 |
(Financial liabilities designated at fair value through profit or loss) |
|
IFRS 7.20(a)(i), B5(e) |
|
|
|
120 |
(Financial liabilities measured at amortised cost) |
|
IFRS 7.20(b); IFRS 9.5.7.2 |
|
|
|
130 |
(Derivatives - Hedge accounting, interest rate risk) |
|
IAS 39.9; Annex V.Part 2.35 |
|
|
|
140 |
(Other liabilities) |
|
Annex V.Part 2.38 |
|
|
|
145 |
(Interest expense on assets) |
Annex V.Part 2.39 |
IFRS 9.5.7.1, Annex V.Part 2.39 |
|
|
|
150 |
(Expenses on share capital repayable on demand) |
|
IFRIC 2.11 |
|
|
|
160 |
Dividend income |
BAD art 27.Vertical layout(3); Annex V.Part 2.40 |
Annex V.Part 2.40 |
31 |
|
|
170 |
Financial assets held for trading |
|
IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 |
|
|
|
175 |
Non-trading financial assets mandatorily at fair value through profit or loss |
|
IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40 |
|
|
|
191 |
Financial assets at fair value through other comprehensive income |
|
IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41 |
|
|
|
192 |
Investments in subsidiaries, joint ventures and associates accounted for using other than equity method |
Annex V Part 2 .42 |
Annex V Part 2 .42 |
|
|
|
200 |
Fee and commission income |
BAD art 27.Vertical layout(4) |
IFRS 7.20(c) |
22 |
|
|
210 |
(Fee and commission expenses) |
BAD art 27.Vertical layout(5) |
IFRS 7.20(c) |
22 |
|
|
220 |
Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net |
BAD art 27.Vertical layout(6) |
Annex V.Part 2.45 |
16 |
|
|
231 |
Financial assets at fair value through other comprehensive income |
|
IFRS 9.4.12A; IFRS 9.5.7.10-11 |
|
|
|
241 |
Financial assets at amortised cost |
|
IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 |
|
|
|
260 |
Financial liabilities measured at amortised cost |
|
IFRS 7.20(a)(v); IFRS 9.5.7.2 |
|
|
|
270 |
Other |
|
|
|
|
|
280 |
Gains or (-) losses on financial assets and liabilities held for trading, net |
BAD art 27.Vertical layout(6) |
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 |
16 |
|
|
285 |
Gains or (-) losses on trading financial assets and liabilities, net |
BAD art 27.Vertical layout(6) |
|
16 |
|
|
287 |
Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net |
|
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46 |
|
|
|
290 |
Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net |
|
IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 |
16, 45 |
|
|
295 |
Gains or (-) losses on non-trading financial assets and liabilities, net |
BAD art 27.Vertical layout(6) |
|
16 |
|
|
300 |
Gains or (-) losses from hedge accounting, net |
Accounting Directive art 8(1)(a), (6), (8) |
Annex V.Part 2.47 |
16 |
|
|
310 |
Exchange differences [gain or (-) loss], net |
BAD art 39 |
IAS 21.28, 52 (a) |
|
|
|
320 |
Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net |
BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56 |
|
|
|
|
330 |
Gains or (-) losses on derecognition of non-financial assets, net |
Annex V. Part 2.48 |
IAS 1.34; Annex V. Part 2.48 |
45 |
|
|
340 |
Other operating income |
BAD art 27.Vertical layout(7); Annex V.Part 2.314-316 |
Annex V.Part 2.314-316 |
45 |
|
|
350 |
(Other operating expenses) |
BAD art 27.Vertical layout(10); Annex V.Part 2.314-316 |
Annex V.Part 2.314-316 |
45 |
|
|
355 |
TOTAL OPERATING INCOME, NET |
|
|
|
|
|
360 |
(Administrative expenses) |
BAD art 27.Vertical layout(8) |
|
|
|
|
370 |
(Staff expenses) |
BAD art 27.Vertical layout(8)(a) |
IAS 19.7; IAS 1.102, IG 6 |
44 |
|
|
380 |
(Other administrative expenses) |
BAD art 27.Vertical layout(8)(b); |
|
16 |
|
|
385 |
(Cash contributions to resolution funds and deposit guarantee schemes) |
Annex V.Part 2.48i |
Annex V.Part 2.48i |
|
|
|
390 |
(Depreciation) |
|
IAS 1.102, 104 |
|
|
|
400 |
(Property, Plant and Equipment) |
BAD art 27.Vertical layout(9) |
IAS 1.104; IAS 16.73(e)(vii) |
|
|
|
410 |
(Investment Properties) |
BAD art 27.Vertical layout(9) |
IAS 1.104; IAS 40.79(d)(iv) |
|
|
|
415 |
(Goodwill) |
BAD art 27.Vertical layout(9) |
|
|
|
|
420 |
(Other intangible assets) |
BAD art 27.Vertical layout(9) |
IAS 1.104; IAS 38.118(e)(vi) |
|
|
|
425 |
Modification gains or (-) losses, net |
|
IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 |
|
|
|
426 |
Financial assets at fair value through other comprehensive income |
|
IFRS 7.35J |
|
|
|
427 |
Financial assets at amortised cost |
|
IFRS 7.35J |
|
|
|
430 |
(Provisions or (-) reversal of provisions) |
|
IAS 37.59, 84; IAS 1.98(b)(f)(g) |
9 12 43 |
|
|
435 |
(payment commitments to resolution funds and deposit guarantee schemes) |
Annex V.Part 2.48i |
Annex V.Part 2.48i |
|
|
|
440 |
(Commitments and guarantees given) |
BAD art 27.Vertical layout(11)-(12) |
IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50 |
|
|
|
450 |
(Other provisions) |
|
|
|
|
|
455 |
(Increases or (-) decreases of the fund for general banking risks, net) |
BAD art 38.2 |
|
|
|
|
460 |
(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) |
BAD art 35-37, Annex V.Part 2.52, 53 |
IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 |
12 |
|
|
481 |
(Financial assets at fair value through other comprehensive income) |
|
IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 |
12 |
|
|
491 |
(Financial assets at amortised cost) |
|
IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 |
12 |
|
|
510 |
(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) |
BAD art 27.Vertical layout(13)-(14) |
IAS 28.40-43 |
16 |
|
|
520 |
(Impairment or (-) reversal of impairment on non-financial assets) |
|
IAS 36.126(a)(b) |
16 |
|
|
530 |
(Property, plant and equipment) |
BAD art 27.Vertical layout(9) |
IAS 16.73(e)(v-vi) |
|
|
|
540 |
(Investment properties) |
BAD art 27.Vertical layout(9) |
IAS 40.79(d)(v) |
|
|
|
550 |
(Goodwill) |
BAD art 27.Vertical layout(9) |
IFRS 3.Appendix B67(d)(v); IAS 36.124 |
|
|
|
560 |
(Other intangible assets) |
BAD art 27.Vertical layout(9) |
IAS 38.118 (e)(iv)(v) |
|
|
|
570 |
(Other) |
|
IAS 36.126 (a)(b) |
|
|
|
580 |
Negative goodwill recognised in profit or loss |
Accounting Directive art 24(3)(f) |
IFRS 3.Appendix B64(n)(i) |
|
|
|
590 |
Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method |
BAD art 27.Vertical layout(13)-(14) |
Annex V.Part 2.54 |
|
|
|
600 |
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations |
|
IFRS 5.37; Annex V.Part 2.55 |
|
|
|
610 |
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS |
|
IAS 1.102, IG 6; IFRS 5.33 A |
|
|
|
620 |
(Tax expense or (-) income related to profit or loss from continuing operations) |
BAD art 27.Vertical layout(15) |
IAS 1.82(d); IAS 12.77 |
|
|
|
630 |
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS |
BAD art 27.Vertical layout(16) |
IAS 1, IG 6 |
|
|
|
632 |
Extraordinary profit or (-) loss after tax |
BAD art 27.Vertical layout(21) |
|
|
|
|
633 |
Extraordinary profit or loss before tax |
BAD art 27.Vertical layout(19) |
|
|
|
|
634 |
(Tax expense or (-) income related to extraordinary profit or loss) |
BAD art 27.Vertical layout(20) |
|
|
|
|
640 |
Profit or (-) loss after tax from discontinued operations |
|
IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56 |
|
|
|
650 |
Profit or (-) loss before tax from discontinued operations |
|
IFRS 5.33(b)(i) |
|
|
|
660 |
(Tax expense or (-) income related to discontinued operations) |
|
IFRS 5.33 (b)(ii),(iv) |
|
|
|
670 |
PROFIT OR (-) LOSS FOR THE YEAR |
BAD art 27.Vertical layout(23) |
IAS 1.81A(a) |
|
|
|
680 |
Attributable to minority interest [non-controlling interests] |
|
IAS 1.81B (b)(i) |
|
|
|
690 |
Attributable to owners of the parent |
|
IAS 1.81B (b)(ii) |
|
|
5. Breakdown of non-trading Loans and advances by product
5.1 Loans and advances other than held for trading and trading assets by product
|
|
|
References |
Gross carrying amount |
Carrying amount Annex V.Part 1.27-28 |
||||||
|
Central banks |
General governments |
Credit institutions |
Other financial corporations |
Non-financial corporations |
Households |
|||||
|
Annex V.Part 1.34 |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(f) |
||||
|
005 |
010 |
020 |
030 |
040 |
050 |
060 |
||||
|
By product |
010 |
On demand [call] and short notice [current account] |
Annex V.Part 2.85(a) |
|
|
|
|
|
|
|
|
020 |
Credit card debt |
Annex V.Part 2.85(b) |
|
|
|
|
|
|
|
|
|
030 |
Trade receivables |
Annex V.Part 2.85(c) |
|
|
|
|
|
|
|
|
|
040 |
Finance leases |
Annex V.Part 2.85(d) |
|
|
|
|
|
|
|
|
|
050 |
Reverse repurchase loans |
Annex V.Part 2.85(e) |
|
|
|
|
|
|
|
|
|
060 |
Other term loans |
Annex V.Part 2.85(f) |
|
|
|
|
|
|
|
|
|
070 |
Advances that are not loans |
Annex V.Part 2.85(g) |
|
|
|
|
|
|
|
|
|
080 |
LOANS AND ADVANCES |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
By collateral |
090 |
of which: Loans collateralized by immovable property |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
100 |
of which: other collateralized loans |
Annex V.Part 2.86(b), 87 |
|
|
|
|
|
|
|
|
|
By purpose |
110 |
of which: credit for consumption |
Annex V.Part 2.88(a) |
|
|
|
|
|
|
|
|
120 |
of which: lending for house purchase |
Annex V.Part 2.88(b) |
|
|
|
|
|
|
|
|
|
By subordination |
130 |
of which: project finance loans |
Annex V.Part 2.89; CRR Art 147(8) |
|
|
|
|
|
|
|
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
|
|
|
|
Carrying amount Annex V.Part 1.27-28 |
Accumulated changes in fair value due to credit risk |
||||||
|
Held for trading |
Designated at fair value through profit or loss |
Amortised cost |
Trading |
At a cost-based method |
Hedge accounting |
|||||
|
References National GAAP compatible IFRS |
IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7 |
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 |
IFRS 7.8(g); IFRS 9.4.2.1 |
|
|
IFRS 7.24A(a); IFRS 9.6 |
CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101 |
|||
|
References National GAAP based on BAD |
Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15 |
Accounting Directive art 8(1)(a), (6); IAS 39.9 |
Accounting Directive art 8(3), (6); IAS 39.47 |
Accounting Directive art 8(3); Annex V.Part 1.25 |
Accounting Directive art 8(3) |
Accounting Directive art 8(1)(a), (6), (8)(1)(a) |
CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.102 |
|||
|
010 |
020 |
030 |
034 |
035 |
037 |
040 |
||||
|
010 |
Derivatives |
CRR Annex II |
IFRS 9.BA.7(a) |
|
|
|
|
|
|
|
|
020 |
Short positions |
|
FRS 9.BA.7(b) |
|
|
|
|
|
|
|
|
030 |
Equity instruments |
ECB/2013/33 Annex 2.Part 2.4-5 |
IAS 32.11 |
|
|
|
|
|
|
|
|
040 |
Debt securities |
Annex V.Part 1.31 |
Annex V.Part 1.31 |
|
|
|
|
|
|
|
|
050 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
|
|
|
|
|
060 |
Central banks |
Annex V.Part 1.42(a), 44(c) |
Annex V.Part 1.42(a), 44(c) |
|
|
|
|
|
|
|
|
070 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
|
|
080 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
|
|
090 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
|
|
100 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
|
|
110 |
General governments |
Annex V.Part 1.42(b), 44(c) |
Annex V.Part 1.42(b), 44(c) |
|
|
|
|
|
|
|
|
120 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
|
|
130 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
|
|
140 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
|
|
150 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
|
|
160 |
Credit institutions |
Annex V.Part 1.42(c),44(c) |
Annex V.Part 1.42(c),44(c) |
|
|
|
|
|
|
|
|
170 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
|
|
180 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
|
|
190 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
|
|
200 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
|
|
210 |
Other financial corporations |
Annex V.Part 1.42(d),44(c) |
Annex V.Part 1.42(d),44(c) |
|
|
|
|
|
|
|
|
220 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
|
|
230 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
|
|
240 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
|
|
250 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
|
|
260 |
Non-financial corporations |
Annex V.Part 1.42(e), 44(c) |
Annex V.Part 1.42(e), 44(c) |
|
|
|
|
|
|
|
|
270 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
|
|
280 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
|
|
290 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
|
|
300 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
|
|
310 |
Households |
Annex V.Part 1.42(f), 44(c) |
Annex V.Part 1.42(f), 44(c) |
|
|
|
|
|
|
|
|
320 |
Current accounts / overnight deposits |
ECB/2013/33 Annex 2.Part 2.9.1 |
ECB/2013/33 Annex 2.Part 2.9.1 |
|
|
|
|
|
|
|
|
330 |
Deposits with agreed maturity |
ECB/2013/33 Annex 2.Part 2.9.2 |
ECB/2013/33 Annex 2.Part 2.9.2 |
|
|
|
|
|
|
|
|
340 |
Deposits redeemable at notice |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 |
|
|
|
|
|
|
|
|
350 |
Repurchase agreements |
ECB/2013/33 Annex 2.Part 2.9.4 |
ECB/2013/33 Annex 2.Part 2.9.4 |
|
|
|
|
|
|
|
|
360 |
Debt securities issued |
Annex V.1.37, Part 2.98 |
Annex V.Part 1.37, Part 2.98 |
|
|
|
|
|
|
|
|
370 |
Certificates of deposits |
Annex V.Part 2.98(a) |
Annex V.Part 2.98(a) |
|
|
|
|
|
|
|
|
380 |
Asset-backed securities |
CRR art 4(61) |
CRR art 4(1)(61) |
|
|
|
|
|
|
|
|
390 |
Covered bonds |
CRR art 129 |
CRR art 129 |
|
|
|
|
|
|
|
|
400 |
Hybrid contracts |
Annex V.Part 2.98(d) |
Annex V.Part 2.98(d) |
|
|
|
|
|
|
|
|
410 |
Other debt securities issued |
Annex V.Part 2.98(e) |
Annex V.Part 2.98(e) |
|
|
|
|
|
|
|
|
420 |
Convertible compound financial instruments |
|
IAS 32.AG 31 |
|
|
|
|
|
|
|
|
430 |
Non-convertible |
|
|
|
|
|
|
|
|
|
|
440 |
Other financial liabilities |
Annex V.Part 1.38-41 |
Annex V.Part 1.38-41 |
|
|
|
|
|
|
|
|
445 |
of which: lease liabilities |
|
IFRS 16.22, 26-28, 47(b) |
|
|
|
|
|
|
|
|
450 |
FINANCIAL LIABILITIES |
|
|
|
|
|
|
|
|
|
8.2 Subordinated financial liabilities
|
|
|
|
Carriyng amount |
|||
|
Designated at fair value through profit or loss |
At amortized cost |
At a cost-based method |
||||
|
References National GAAP compatible IFRS |
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 |
IFRS 7.8(g); IFRS 9.4.2.1 |
|
|||
|
References National GAAP |
Accounting Directive art 8(1)(a), (6); IAS 39.9 |
Accounting Directive art 8(3), (6); IAS 39.47 |
Accounting Directive art 8(3) |
|||
|
010 |
020 |
030 |
||||
|
010 |
Deposits |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 |
|
|
|
|
020 |
Debt securities issued |
Annex V.Part 1.37 |
Annex V.Part 1.37 |
|
|
|
|
030 |
SUBORDINATED FINANCIAL LIABILITIES |
Annex V.Part 2.99-100 |
Annex V.Part 2.99-100 |
|
|
|
10. Derivatives - Trading and economic hedges
|
By type of risk / By product or by type of market |
|
|
Carrying amount |
Fair value |
Notional amount |
||||||
|
|
|
Positive value |
Negative value |
Total Trading |
of which: sold |
||||||
|
Financial assets Held for trading and trading |
of which: Financial assets measured at a cost-based method / LOCOM |
Financial liabilities Held for trading and trading |
of which: Financial liabilities measured at a cost-based method / LOCOM |
||||||||
|
References National GAAP compatible IFRS |
Annex V.Part 2.120, 131 |
|
IFRS 9.BA.7 (a); Annex V.Part 2.120, 131 |
|
|
|
Annex V.Part 2.133-135 |
Annex V.Part 2.133-135 |
|||
|
References National GAAP based on BAD |
Annex V.Part 1.17, Part 2.120 |
Annex V.Part 2.124 |
Annex V.Part 1.25, Part 2.120 |
Annex V.Part 2.124 |
Annex V.Part 2.132 |
Annex V.Part 2.132 |
Annex V.Part 2.133-135 |
Annex V.Part 2.133-135 |
|||
|
010 |
011 |
020 |
016 |
022 |
025 |
030 |
040 |
||||
|
010 |
Interest rate |
Annex V.Part 2.129(a) |
Annex V.Part 2.129(a) |
|
|
|
|
|
|
|
|
|
020 |
of which: economic hedges |
Annex V.Part 2.137-139 |
Annex V.Part 2.137-139 |
|
|
|
|
|
|
|
|
|
030 |
OTC options |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
040 |
OTC other |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
050 |
Organized market options |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
060 |
Organized market other |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
070 |
Equity |
Annex V.Part 2.129(b) |
Annex V.Part 2.129(b) |
|
|
|
|
|
|
|
|
|
080 |
of which: economic hedges |
Annex V.Part 2.137-139 |
Annex V.Part 2.137-139 |
|
|
|
|
|
|
|
|
|
090 |
OTC options |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
100 |
OTC other |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
110 |
Organized market options |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
120 |
Organized market other |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
130 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
Annex V.Part 2.129(c) |
|
|
|
|
|
|
|
|
|
140 |
of which: economic hedges |
Annex V.Part 2.137-139 |
Annex V.Part 2.137-139 |
|
|
|
|
|
|
|
|
|
150 |
OTC options |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
160 |
OTC other |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
170 |
Organized market options |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
180 |
Organized market other |
Annex V.Part 2.136 |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
190 |
Credit |
Annex V.Part 2.129(d) |
Annex V.Part 2.129(d) |
|
|
|
|
|
|
|
|
|
195 |
of which: economic hedges with use of the fair value option |
Annex V.Part 2.140 |
IFRS 9.6.7.1; Annex V.Part 2.140 |
|
|
|
|
|
|
|
|
|
201 |
of which: other economic hedges |
Annex V.Part 2.137-140 |
Annex V.Part 2.137-140 |
|
|
|
|
|
|
|
|
|
210 |
Credit default swap |
|
|
|
|
|
|
|
|
|
|
|
220 |
Credit spread option |
|
|
|
|
|
|
|
|
|
|
|
230 |
Total return swap |
|
|
|
|
|
|
|
|
|
|
|
240 |
Other |
|
|
|
|
|
|
|
|
|
|
|
250 |
Commodity |
Annex V.Part 2.129(e) |
Annex V.Part 2.129(e) |
|
|
|
|
|
|
|
|
|
260 |
of which: economic hedges |
Annex V.Part 2.137-139 |
Annex V.Part 2.137-139 |
|
|
|
|
|
|
|
|
|
270 |
Other |
Annex V.Part 2.129(f) |
Annex V.Part 2.129(f) |
|
|
|
|
|
|
|
|
|
280 |
of which: economic hedges |
Annex V.Part 2.137-139 |
Annex V.Part 2.137-139 |
|
|
|
|
|
|
|
|
|
290 |
DERIVATIVES |
CRR Annex II; Annex V.Part 1.16(a) |
IFRS 9.Appendix A |
|
|
|
|
|
|
|
|
|
300 |
of which: OTC - credit institutions |
Annex V.Part 1.42(c), 44(e), Part 2.141 (a), 142 |
Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 |
|
|
|
|
|
|
|
|
|
310 |
of which: OTC - other financial corporations |
Annex V.Part 1.42(d), 44(e), Part 2.141(b) |
Annex V.Part 1.42(d), 44(e), Part 2.141(b) |
|
|
|
|
|
|
|
|
|
320 |
of which: OTC - rest |
Annex V.Part 1.44(e), Part 2.141(c) |
Annex V.Part 1.44(e), Part 2.141(c) |
|
|
|
|
|
|
|
|
11. Hedge accounting
11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
|
By product or by type of market |
References National GAAP based on BAD |
Carrying amount |
Notional amount |
Fair value |
||||||||
|
|
|
|
|
Positive value |
Negative value |
|||||||
|
Assets |
of which: assets carried at amortised cost / LOCOM |
Liabilities |
of which: liabilities carried at amortised cost / LOCOM |
Total Hedging |
of which: derivatives carried at amortised cost / LOCOM |
of which: sold |
of which: derivatives carried at amortised cost / LOCOM |
|||||
|
Annex V.Part 1.17, Part 2.120 |
Annex V.Part 2.124 |
Annex V.Part 1.25, Part 2.120 |
Annex V.Part 2.124 |
Annex V.Part 2.133-135 |
Annex V.Part 2.124 |
Annex V.Part 2.133-135 |
Annex V.Part 2.124 |
Annex V.Part 2.132 |
Annex V.Part 2.132 |
|||
|
005 |
006 |
007 |
008 |
010 |
011 |
020 |
021 |
030 |
040 |
|||
|
010 |
Interest rate |
Annex V.Part 2.129(a) |
|
|
|
|
|
|
|
|
|
|
|
020 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
030 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
040 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
050 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
060 |
Equity |
Annex V.Part 2.129(b) |
|
|
|
|
|
|
|
|
|
|
|
070 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
080 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
090 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
100 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
110 |
Foreign exchange and gold |
Annex V.Part 2.129(c) |
|
|
|
|
|
|
|
|
|
|
|
120 |
OTC options |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
130 |
OTC other |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
140 |
Organized market options |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
150 |
Organized market other |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
160 |
Credit |
Annex V.Part 2.129(d) |
|
|
|
|
|
|
|
|
|
|
|
170 |
Credit default swap |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
180 |
Credit spread option |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
190 |
Total return swap |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
200 |
Other |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
210 |
Commodity |
Annex V.Part 2.129(e) |
|
|
|
|
|
|
|
|
|
|
|
220 |
Other |
Annex V.Part 2.129(f) |
|
|
|
|
|
|
|
|
|
|
|
230 |
DERIVATIVES-HEDGE ACCOUNTING |
Annex V.Part 1.22, 26 |
|
|
|
|
|
|
|
|
|
|
|
231 |
of which: fair value hedges |
Annex V.Part 2.143 |
|
|
|
|
|
|
|
|
|
|
|
232 |
of which: cash flow hedges |
Annex V.Part 2.143 |
|
|
|
|
|
|
|
|
|
|
|
233 |
of which: cost-price hedges |
Annex V.Part 2.143, 144 |
|
|
|
|
|
|
|
|
|
|
|
234 |
of which: hedge in net investments in a foreign operation |
Annex V.Part 2.143 |
|
|
|
|
|
|
|
|
|
|
|
235 |
of which: portfolio fair value hedges of interest rate risk |
Annex V.Part 2.143 |
|
|
|
|
|
|
|
|
|
|
|
236 |
of which: portfolio cash flow hedges of interest rate risk |
Annex V.Part 2.143 |
|
|
|
|
|
|
|
|
|
|
|
240 |
of which: OTC - credit institutions |
Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 |
|
|
|
|
|
|
|
|
|
|
|
250 |
of which: OTC - other financial corporations |
Annex V.Part 1.42(d), 44(e), Part 2.141(b) |
|
|
|
|
|
|
|
|
|
|
|
260 |
of which: OTC - rest |
Annex V.Part 1.44(e), Part 2.141(c) |
|
|
|
|
|
|
|
|
|
|
18. Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Gross carrying amount / Nominal amount |
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions |
Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 |
||||||||||||||||||||||||||||||||||
|
|
Performing |
Non-performing |
|
Performing exposures -Accumulated impairment and provisions |
Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions |
Collateral received and financial guarantees received |
|||||||||||||||||||||||||||||||||
|
|
Not past due or Past due <= 30 days |
Past due > 30 days <= 90 days |
Of which:Instruments without significant increase in credit risk since initial recognition (Stage 1) |
Of which:Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
|
Unlikely to pay that are not past-due or past-due < = 90 days |
Past due > 90 days <= 180 days |
Past due > 180 days <= 1 year |
Past due > 1 year <= 2 years |
Past due > 2 year <= 5 years |
Past due > 5 year <= 7 years |
Past due > 7 years |
Of which:Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Of which: defaulted |
of which: Credit-impaired instruments (Stage 3) |
of which: impaired |
|
of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) |
of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
|
Unlikely to pay that are not past-due or past-due < = 90 days |
Past due > 90 days <= 180 days |
Past due > 180 days <= 1 year |
Past due > 1 year < = 2 year |
Past due > 2 year < = 5 year |
Past due > 5 year <= 7 years |
Past due > 7 years |
Of which:Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) |
Of which: Credit-impaired instruments (Stage 3) |
Collateral received on performing exposues |
Collateral received on non-performing exposues |
Financialguarantees received on performing exposures |
Financialguarantees received on non-performing exposures |
||||||
|
010 |
020 |
030 |
055 |
056 |
057 |
060 |
070 |
080 |
090 |
101 |
102 |
106 |
107 |
109 |
110 |
121 |
122 |
130 |
140 |
141 |
142 |
150 |
160 |
170 |
180 |
191 |
192 |
196 |
197 |
950 |
951 |
201 |
200 |
205 |
210 |
||||
|
Annex V. Part 1.34, Part 2.118, 221 |
Annex V. Part 2. 213-216, 223-239 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 222, 235 |
IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) |
IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) |
Annex V. Part 2. 213-216, 223-239 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) |
CRR art 178; Annex V.Part 2.237(b) |
IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) |
|
Annex V. Part 2. 238 |
Annex V. Part 2. 238 |
IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) |
IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) |
Annex V. Part 2. 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) |
IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
||||
|
Annex V. Part 1.34, Part 2.118, 221 |
Annex V. Part 2. 213-216, 223-239 |
Annex V. Part 2. 222, 235 |
Annex V. Part 2. 222, 235 |
|
|
Annex V. Part 2. 213-216, 223-239 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
Annex V. Part 2. 222, 235-236 |
|
CRR art 178; Annex V.Part 2.237(b) |
|
CRR art 4(95); Annex V.Part 2.237(a) |
Annex V. Part 2. 238 |
Annex V. Part 2. 238 |
|
|
Annex V. Part 2. 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
Annex V. Part 2. 236, 238 |
|
|
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
Annex V. Part 2. 239 |
||||
|
005 |
Cash balances at central banks and other demand deposits |
BAD art 13(2); Annex V.Part 2.2, 3 |
Annex V.Part 2.2, 3 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
010 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
020 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
030 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
040 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
050 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
060 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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070 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
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080 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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090 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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100 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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110 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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120 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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130 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
SME Art 1 2(a) |
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140 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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150 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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160 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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170 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
Annex V.Part 2.88(a), 234i (b) |
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180 |
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST |
Annex V.Part 2.233(a) |
Annex V.Part 2.233(a) |
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181 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
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182 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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183 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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184 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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185 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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186 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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191 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
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192 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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193 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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194 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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195 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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196 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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900 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
SME Art 1 2(a) |
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903 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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197 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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910 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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|
913 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
Annex V.Part 2.88(a), 234i (b) |
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201 |
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT |
Annex V.Part 2.233(b) |
Annex V.Part 2.233(b) |
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211 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
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212 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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213 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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214 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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215 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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216 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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221 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
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222 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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223 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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224 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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225 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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226 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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|
920 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
SME Art 1 2(a) |
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|
923 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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227 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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|
930 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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|
933 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
Annex V.Part 2.88(a), 234i (b) |
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231 |
DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT |
Annex V.Part 2.233(c), 234 |
Annex V.Part 2.233(c), 234 |
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330 |
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING |
Annex V.Part 2.217 |
Annex V.Part 2.217 |
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335 |
DEBT INSTRUMENTS HELD FOR SALE |
|
Annex V.Part 2.220 |
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340 |
Loan commitments given |
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 224 |
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224 |
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350 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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360 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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370 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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380 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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390 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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400 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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410 |
Financial guarantees given |
CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114, 225 |
IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225 |
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420 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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430 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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440 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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450 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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460 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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470 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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480 |
Other Commitments given |
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115, 224 |
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224 |
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490 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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500 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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510 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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520 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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530 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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540 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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550 |
OFF-BALANCE SHEET EXPOSURES |
Annex V.Part 2.217 |
Annex V.Part 2.217 |
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19. Information forborne exposures
|
|
References National GAAP based on BAD |
References National GAAP compatible IFRS |
Gross carrying amount / nominal amount of exposures with forbearance measures |
Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions |
Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119 |
||||||||||||||||||
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Performing exposures with forbearance measures |
Non-performing exposures with forbearance measures |
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Perfoming exposures with forbearance measures - Accumulated impairment and provisions |
Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions |
Collateral received and financial guarantees received |
|||||||||||||||||
|
|
Instruments with modifications in their terms and conditions |
Refinancing |
of which: Performing forborne exposures under probation reclassified from non-performing |
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Instruments with modifications in their terms and conditions |
Refinancing |
of which: Defaulted |
of which: Impaired |
of which: Forbearance of exposures non-performing prior to forbearance |
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Instruments with modifications in their terms and conditions |
Refinancing |
Collateral received on exposures with forbearance measures |
Financialguarantees received on exposures with forbearance measures |
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Of which: Collateral received on non-performing exposures with forbearance measures |
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Of which: Financialguarantees received on non-performing exposures with forbearance measures |
||||||||||||||||||||
|
010 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
090 |
100 |
110 |
120 |
130 |
140 |
150 |
160 |
170 |
175 |
180 |
185 |
||||
|
Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 |
Annex V. Part 2. 256, 259-262 |
Annex V. Part 2.241(a), 266 |
Annex V. Part 2. 241 (b), 265-266 |
Annex V. Part 2. 256(b), 261 |
Annex V. Part 2. 259-263 |
Annex V. Part 2.241(a), 266 |
Annex V. Part 2. 241 (b), 265-266 |
CRR art 178; Annex V. Part 2.264(b) |
IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a) |
Annex V. Part 2. 231, 252(a), 263 |
Annex V. Part 2. 267 |
Annex V. Part 2. 207 |
Annex V. Part 2. 207 |
Annex V. Part 2. 241(a), 267 |
Annex V. Part 2. 241(b), 267 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
||||
|
Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 |
Annex V. Part 2. 256, 259-262 |
Annex V. Part 2.241(a), 266 |
Annex V. Part 2. 241 (b), 265-266 |
Annex V. Part 2. 256(b), 261 |
Annex V. Part 2. 259-263 |
Annex V. Part 2.241(a), 266 |
Annex V. Part 2. 241 (b), 265-266 |
CRR art 178; Annex V. Part 2.264(b) |
CRR art 4(95); Annex V.Part 2.264(a) |
Annex V. Part 2. 231, 252(a), 263 |
Annex V. Part 2. 267 |
Annex V. Part 2. 207 |
Annex V. Part 2. 207 |
Annex V. Part 2. 241(a), 267 |
Annex V. Part 2. 241(b), 267 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
Annex V. Part 2. 268 |
||||
|
005 |
Cash balances at central banks and other demand deposits |
BAD art 13(2); Annex V.Part 2.2, 3 |
Annex V.Part 2.2, 3 |
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010 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
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020 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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030 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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040 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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|
050 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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|
060 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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070 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
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080 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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|
090 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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100 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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110 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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120 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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|
130 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
SME Art 1 2(a) |
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|
140 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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150 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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160 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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170 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
Annex V.Part 2.88(a), 234i (b) |
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180 |
DEBT INSTRUMENTS AT COST OR AT AMORTISED COST |
Annex V.Part 2.249(a) |
Annex V.Part 2.249(a) |
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181 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
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182 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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|
183 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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184 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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185 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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|
186 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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|
191 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
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192 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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193 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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194 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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195 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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196 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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|
900 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
SME Art 1 2(a) |
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|
903 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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197 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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|
910 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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|
913 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
Annex V.Part 2.88(a), 234i (b) |
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201 |
DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT |
Annex V.Part 2.249(b) |
Annex V.Part 2.249(b) |
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211 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
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212 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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213 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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214 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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215 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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216 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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221 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
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222 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
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223 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
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224 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
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225 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
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226 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
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920 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
SME Art 1 2(a) |
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923 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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227 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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930 |
Of which: Loans collateralised by residential immovable property |
Annex V.Part 2.86(a), 87, 234i (a) |
Annex V.Part 2.86(a), 87, 234i (a) |
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933 |
Of which: Credit for consumption |
Annex V.Part 2.88(a), 234i (b) |
Annex V.Part 2.88(a), 234i (b) |
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231 |
DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT |
Annex V.Part 2.249 |
Annex V.Part 2.249 |
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330 |
DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING |
Annex V.Part 2.246 |
Annex V.Part 2.246 |
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335 |
DEBT INSTRUMENTS HELD FOR SALE |
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Annex V.Part 2.247 |
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340 |
Loan commitments given |
CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246 |
CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’ |
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