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Document 32017R1538
Regulation (EU) 2017/1538 of the European Central Bank of 25 August 2017 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2017/25)
Regulation (EU) 2017/1538 of the European Central Bank of 25 August 2017 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2017/25)
Regulation (EU) 2017/1538 of the European Central Bank of 25 August 2017 amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2017/25)
OJ L 240, 19.9.2017, p. 1–211
(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
- Date of document:
- 25/08/2017; Date of adoption
- Date of effect:
- 09/10/2017; Entry into force Date pub. +20 See Art 2.1
- Date of effect:
- 01/01/2018; Application See Art 2.3 And 2.4
- Date of effect:
- 01/01/2019; Application Partial application See Art 2.5 And 32017R1539
- Date of end of validity:
- No end date
- Author:
- European Central Bank
- Form:
- Regulation
- Legal basis:
-
- 32013R1024 - A04P1 32013R1024 - A04P3 32013R1024 - A06P2 32013R1024 - A06P5PTD) 32013R1024 - A10
- 32014R0468 - A140 32014R0468 - A141P1 32014R0468 - A21P1
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Relation Act Comment Subdivision concerned From To Modifies 32015R0534 Replacement annex I TABL 1 01/01/2018 Modifies 32015R0534 Replacement annex I TABL 2 01/01/2018 Modifies 32015R0534 Repeal annex I paragraph 1 Text 01/01/2018 Modifies 32015R0534 Repeal annex I paragraph 2 Text 01/01/2018 Modifies 32015R0534 Addition annex I paragraph 2a 01/01/2018 Modifies 32015R0534 Replacement annex I paragraph 4 01/01/2018 Modifies 32015R0534 Replacement annex II TABL 3 01/01/2018 Modifies 32015R0534 Replacement annex II TABL 4 01/01/2018 Modifies 32015R0534 Addition annex II paragraph 3 01/01/2018 Modifies 32015R0534 Replacement annex IV 01/01/2018 Modifies 32015R0534 Replacement annex V 01/01/2018 Modifies 32015R0534 Replacement article 1 01/01/2018 Modifies 32015R0534 Replacement article 13 01/01/2018 Modifies 32015R0534 Replacement article 14 01/01/2018 Modifies 32015R0534 Replacement article 15 01/01/2018 Modifies 32015R0534 Replacement article 17 01/01/2018 Modifies 32015R0534 Repeal article 18 01/01/2018 Modifies 32015R0534 Replacement article 19 01/01/2018 Modifies 32015R0534 Repeal article 2 point 3 01/01/2018 Modifies 32015R0534 Addition article 2 point 6 01/01/2018 Modifies 32015R0534 Addition article 2 point 7 01/01/2018 Modifies 32015R0534 Addition article 2 point 8 01/01/2018 Modifies 32015R0534 Addition article 2 point 9 01/01/2018 Modifies 32015R0534 Replacement article 3 01/01/2018 Modifies 32015R0534 Replacement article 6 01/01/2018 Modifies 32015R0534 Replacement article 7 paragraph 1 01/01/2018 Modifies 32015R0534 Replacement article 7 paragraph 3 01/01/2018 Modifies 32015R0534 Replacement article 7 Text 01/01/2018 Modifies 32015R0534 Replacement article 8 01/01/2018 Modifies 32015R0534 Replacement title II chapter I 01/01/2018 Modifies 32015R0534 Replacement title II chapter II Text 01/01/2018 Modifies 32015R0534 Replacement title II chapter III 01/01/2018 Modifies 32015R0534 Replacement title II Text 01/01/2018 Modifies 32015R0534 Replacement title III chapter I 01/01/2018 Modifies 32015R0534 Replacement title III chapter II Text 01/01/2018 Modifies 32015R0534 Replacement title III Text 01/01/2018
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Relation Act Comment Subdivision concerned From To Corrected by 32017R1538R(01) Corrected by 32017R1538R(02) (FR) - Instruments cited:
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19.9.2017 |
EN |
Official Journal of the European Union |
L 240/1 |
REGULATION (EU) 2017/1538 OF THE EUROPEAN CENTRAL BANK
of 25 August 2017
amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2017/25)
THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,
Having regard to Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (1), and in particular Article 4(1) 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,
Having regard to the public consultation pursuant to Article 4(3) of Regulation (EU) No 1024/2013,
Whereas:
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(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 (NCAs). |
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(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 (EBA) and laid down by Commission Implementing Regulation (EU) No 680/2014 (4). |
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(3) |
In July 2014 the International Accounting Standards Board (IASB) released International Financial Reporting Standard 9 ‘Financial Instruments’ (hereinafter ‘IFRS 9’) which will replace the current reporting standard for financial instruments International Accounting Standard 39 ‘Financial Instruments: Recognition and Measurement’. |
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(4) |
IFRS 9 was incorporated in Union law by Commission Regulation (EU) 2016/2067 (5). |
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(5) |
In order to take into account the provisions of IFRS 9, Implementing Regulation (EU) No 680/2014 has been amended by Commission Implementing Regulation (EU) 2017/1443 (6). The amendments include, inter alia, changes to the templates and instructions regarding the reporting of supervisory financial information. |
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(6) |
It is necessary to align Regulation (EU) 2015/534 (ECB/2015/13) with the amended accounting framework and Implementing Regulation (EU) 2017/1443. Furthermore, minor technical and terminological amendments need to be made to Regulation (EU) 2015/534 (ECB/2015/13). |
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(7) |
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:
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(1) |
Article 1 is replaced by the following: ‘Article 1 Subject matter and general principles 1. This Regulation lays down requirements concerning reporting of supervisory financial information to be submitted to NCAs by:
2. As an exception to Articles 7 and 14, credit institutions that have been given a waiver regarding the application of prudential requirements on an individual basis, in accordance with Article 7 or 10 of Regulation (EU) No 575/2013, shall not be required to report supervisory financial information on an individual basis in accordance with this Regulation. Where credit institutions do not report supervisory financial information on an individual basis in accordance with this paragraph, NCAs shall submit to the ECB any template specified in Annex III or IV of Implementing Regulation (EU) No 680/2014 that they collect in relation to these credit institutions. 3. Where competent authorities, including the ECB, require institutions to comply with the obligations laid down in Parts Two to Four and Parts Six to Eight of Regulation (EU) No 575/2013 and in Title VII of Directive 2013/36/EU on a sub-consolidated basis in accordance with Article 11(5) of Regulation (EU) No 575/2013, those institutions shall comply also on a sub-consolidated basis with the requirements laid down in this Regulation on a consolidated basis. 3a. Where parent institutions apply an individual consolidation method in accordance with Article 9(1) of Regulation (EU) No 575/2013, those institutions shall comply with the requirements laid down in this Regulation on an individual basis applying only the individual consolidation method. 4. NCAs and/or national central banks may use the data collected pursuant to this Regulation for any other tasks. 5. This Regulation shall not affect the accounting standards applied by supervised entities in their consolidated accounts or annual accounts, nor change the accounting standards applied for supervisory reporting. As supervised entities apply different accounting standards, only information related to valuation rules, including methods for estimation of credit risk losses, which exist under the relevant accounting standards and are applied by the corresponding supervised entities on an individual or consolidated basis shall be submitted. For these purposes, specific reporting templates are provided for supervised entities applying national accounting frameworks based on Directive 86/635/EEC. Data points within the templates which are not applicable to the respective supervised entities do not have to be reported. 6. Significant and less significant branches may submit the information that they are required to provide under this Regulation to the relevant NCA through the credit institution by which they were established.’; |
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(2) |
Article 2 is amended as follows:
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(3) |
Article 3 is replaced by the following: ‘Article 3 Change of status of a supervised entity 1. For the purposes of this Regulation, a supervised entity shall be classified as significant 12 months after a decision as referred to in Article 45(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it. It shall report information in accordance with Title II of this Regulation as a significant supervised entity on the first reporting reference date which occurs after it has been classified as significant. 2. For the purposes of this Regulation, a supervised entity shall be classified as less significant when a decision as referred to in Article 46(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it. Thereafter, it shall start to report information in accordance with Title III of this Regulation.’; |
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(4) |
the heading of Title II is replaced by the following: ‘TITLE II REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS ’; |
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(5) |
Chapter I of Title II is replaced by the following: ‘ CHAPTER I Reporting on a consolidated basis Article 4 Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying IFRS for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013 In accordance with Article 99(3) of Regulation (EU) No 575/2013, significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall report supervisory financial information as provided for in Articles 2, 3 and 10 of Implementing Regulation (EU) No 680/2014 on a consolidated basis. Article 5 Format and frequency of reporting on a consolidated basis and reporting reference dates and remittance dates for significant credit institutions applying national accounting frameworks on a consolidated basis based on Directive 86/635/EEC In accordance with Article 99(6) of Regulation (EU) No 575/2013, significant credit institutions, other than those referred to in Article 4, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall report supervisory financial information on a consolidated basis as provided for in Articles 2, 3 and 11 of Implementing Regulation (EU) No 680/2014.’; |
|
(6) |
the heading of Chapter II of Title II is replaced by the following: ‘ CHAPTER II Reporting on an individual basis ’; |
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(7) |
Article 6 is replaced by the following: ‘Article 6 Format and frequency of reporting on an individual basis for credit institutions which are not part of a significant supervised group and for significant branches 1. Significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are not part of a significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis. This shall also apply to significant branches. 2. The supervisory financial reporting referred to in paragraph 1 shall include the information specified in Article 9 of Implementing Regulation (EU) No 680/2014, including information specified in template 40.1 of Annex III to that Regulation, and shall take place with the frequency specified in that Article. 3. Significant credit institutions, other than those referred to in paragraph 1, which are not part of a significant supervised group and are subject to national accounting frameworks based on Directive 86/635/EEC shall report supervisory financial information to the relevant NCA. This shall also apply to significant branches. 4. The supervisory financial reporting referred to in paragraph 3 shall include the information specified in Article 11 of Implementing Regulation (EU) No 680/2014, including information specified in template 40.1 of Annex IV to that Regulation, and shall take place with the frequency specified in that Article. 5. The information specified in paragraphs 2 and 4 above shall only include information related to:
6. NCAs may collect the information to be submitted to the ECB specified in paragraphs 2 and 4 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes. 7. As an exception to paragraphs 2 and 4, significant credit institutions which are not part of a significant supervised group shall report the information specified in templates 17.1, 17.2, and 17.3 in Annexes III and IV and in template 40.2 in Annexes III and IV to Implementing Regulation (EU) No 680/2014 only if they prepare consolidated financial statements. 8. As an exception to paragraphs 2 and 4, significant branches shall not be required to report the information specified in templates 17.1, 17.2, and 17.3 in Annexes III and IV and in templates 40.1 and 40.2 in Annexes III and IV to Implementing Regulation (EU) No 680/2014.’; |
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(8) |
the heading of Article 7 is replaced by the following: ‘Article 7 Format and frequency of reporting on an individual basis for credit institutions which are part of a significant supervised group’; |
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(9) |
Article 7(1) is replaced by the following: ‘1. Significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are part of a significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis. Supervisory financial reporting by these credit institutions shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex I.’; |
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(10) |
Article 7(3) is replaced by the following: ‘3. Significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a significant supervised group shall report supervisory financial information to the relevant NCA.’; |
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(11) |
Article 8 is replaced by the following: ‘Article 8 Reporting reference dates and remittance dates for significant credit institutions and significant branches 1. The information concerning significant credit institutions and significant branches specified in Articles 6 and 7 shall have the following reporting reference dates:
2. Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reporting reference date. 3. As an exception to paragraphs 1 and 2, where significant credit institutions are permitted to elaborate their annual accounts based on an accounting year that deviates from the calendar year, NCAs may adjust the reporting reference dates to the accounting year-end. The adjusted reporting reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Information referring to a period shall be reported cumulatively from the first day of the accounting year to the reporting reference date. 4. NCAs shall submit to the ECB the information concerning significant credit institutions and significant branches specified in Articles 6 and 7 by close of business on the following remittance dates:
5. NCAs shall decide when significant credit institutions and significant branches have to report supervisory financial information in order for them to meet these deadlines.’; |
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(12) |
Chapter III of Title II is replaced by the following: ‘ CHAPTER III Reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country Article 9 Format and frequency of reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country 1. Supervisory financial information in respect of subsidiaries established in a non-participating Member State or a third country shall be reported in the following manner:
1a. Where more than one credit institution within a supervised group applies prudential requirements on a consolidated basis, paragraph 1 shall apply only to the credit institution established in a participating Member State and at the highest level of consolidation. 2. As an exception to paragraph 1, financial information concerning subsidiaries which have a total asset value of EUR 3 billion or less shall not be reported. For this purpose, the total value of the assets shall be determined on the basis of the prudential reporting in accordance with applicable law. If the total value of the assets cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws. 3. The information shall be reported in accordance with paragraph 1 from the next reporting reference date for quarterly reporting where the total value of the assets of a subsidiary exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting. Reporting in accordance with paragraph 1 is not required from the next reporting reference date for quarterly reporting where the total value of the assets of a subsidiary is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting. Article 10 Reporting reference dates and remittance dates for reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country 1. The information specified in Article 9 shall be collected with the same reporting reference dates as supervisory financial information concerning the related significant credit institutions reporting on a consolidated basis. Information referring to a period shall be reported cumulatively from the first day of the accounting year used for reporting financial information to the reporting reference date. 2. NCAs shall submit to the ECB information concerning subsidiaries established in a non-participating Member State or a third country as specified in Article 9 by close of business of the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014. 3. NCAs shall decide when credit institutions have to report supervisory financial information in order for them to meet this deadline.’; |
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(13) |
the heading of Title III is replaced by the following: ‘TITLE III REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS ’; |
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(14) |
Chapter I of Title III is replaced by the following: ‘ CHAPTER I Reporting on a consolidated basis Article 11 Format and frequency of reporting on a consolidated basis for less significant credit institutions 1. Less significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013 shall report supervisory financial information to the relevant NCA on a consolidated basis. 2. The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 1 of Annex I. 3. NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit. 4. Less significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall report supervisory financial information to the relevant NCA on a consolidated basis. That supervisory financial reporting shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I. 5. NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit. 6. As an exception to paragraphs 4 and 5 supervisory financial reporting concerning less significant credit institutions the assets of which have a total value, on a consolidated basis, of EUR 3 billion or less shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraph 4 of this Article. For this purpose, the total value of the assets of credit institutions, on a consolidated basis, shall be determined on the basis of the prudential consolidated reporting in accordance with applicable law. If the total value of the assets cannot be determined on the basis of the prudential consolidated reporting, it shall be determined on the basis of the most recent audited consolidated annual accounts, and if those annual accounts are not available, on the basis of the consolidated annual accounts prepared in accordance with applicable national accounting laws. 7. Less significant credit institutions shall start reporting information in accordance with paragraphs 4 and 5 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution exceeds, on a consolidated basis, EUR 3 billion, on four consecutive reporting reference dates for quarterly reporting. Less significant credit institutions shall start reporting information in accordance with paragraph 6 where the total value of the assets of a less significant credit institution is below or equal to, on a consolidated basis, EUR 3 billion, on three consecutive reporting reference dates for quarterly reporting. 8. The information specified in paragraphs 2, 3, 4, 5, and 6 shall be reported as provided for in Article 6(5) of this Regulation. 9. NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 4, 5, and 6 as part of a broader reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes. Article 12 Reporting reference dates and remittance dates for less significant credit institutions 1. The information reported by less significant credit institutions on a consolidated basis specified in Article 11 shall have the following reporting reference dates:
2. Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reporting reference date. 3. As an exception to paragraphs 1 and 2, where less significant credit institutions are permitted by NCAs to report supervisory financial information on a consolidated basis based on an accounting year that deviates from the calendar year, NCAs may adjust the reporting reference dates to the accounting year-end. The adjusted reporting reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Information referring to a period shall be reported cumulatively covering the period from the first day of the accounting year to the reporting reference date. 4. NCAs shall submit to the ECB the information specified in Article 11 by close of business on the following remittance dates:
5. NCAs shall decide when credit institutions have to report supervisory financial information in order for them to meet these deadlines.’; |
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(15) |
the heading of Chapter II of Title III is replaced by the following: ‘ CHAPTER II Reporting on an individual basis ’; |
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(16) |
Article 13 is replaced by the following: ‘Article 13 Format and frequency of reporting on an individual basis for less significant credit institutions which are not part of a supervised group and for less significant branches 1. Less significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are not part of a supervised group shall report supervisory financial information to the relevant NCA on an individual basis. This shall also apply to less significant branches. 2. The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 1 of Annex I. 3. NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit. 4. Less significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and which are not part of a supervised group shall report supervisory financial information to the relevant NCA. This shall also apply to less significant branches. 5. The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in paragraph 2 of Annex I. 6. NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit. 7. Paragraphs 2, 3, 5 and 6 shall be subject to the following exceptions:
8. For the purposes of paragraph 7, the total value of the assets of the less significant credit institution and less significant branch shall be determined on the basis of the prudential reporting in accordance with applicable law. If the total value of the assets of a less significant credit institution cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws. If the total value of the assets of a less significant branch cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of statistical data reported pursuant to Regulation (EU) No 1071/2013 of the European Central Bank (*1). 9. Less significant credit institutions and less significant branches shall start reporting information in accordance with paragraphs 2, 3, 5 and 6 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution or a less significant branch exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting. Less significant credit institutions and less significant branches shall start reporting information in accordance with paragraph 7 where the total value of the assets of a less significant credit institution or a less significant branch is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting. 10. The information specified in paragraphs 2, 3, 5, 6, and 7 shall be reported as provided for in Article 6(5) of this Regulation. 11. NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes. (*1) Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (ECB/2013/33) (OJ L 297, 7.11.2013, p. 1).’;" |
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(17) |
Article 14 is replaced by the following: ‘Article 14 Format and frequency of reporting on an individual basis for credit institutions which are part of a less significant supervised group 1. Less significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 either because they prepare their annual accounts in conformity with the accounting standards referred to therein, or because they apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, and which are part of a less significant supervised group shall report supervisory financial information to the relevant NCA on an individual basis. 2. The supervisory financial reporting referred to in paragraph 1 shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex II. 3. NCAs shall submit to the ECB any additional template specified in Annex III of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit. 4. Less significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and part of a less significant supervised group shall report supervisory financial information to the relevant NCA. 5. The supervisory financial reporting referred to in paragraph 4 shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014 and shall include the common minimum information specified in Annex II. 6. NCAs shall submit to the ECB any additional template specified in Annex IV of Implementing Regulation (EU) No 680/2014 that the NCA collects. NCAs shall notify the ECB in advance of any such additional template they intend to transmit. 7. As an exception to paragraphs 2, 3, 5 and 6 supervisory financial reporting by less significant credit institutions the assets of which have a total value equal to or less than EUR 3 billion shall include the information specified in Annex III. For this purpose, the total value of the assets of the less significant credit institution shall be determined on the basis of the prudential reporting in accordance with applicable law. If the total value of the assets of a less significant credit institution cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws. 8. Less significant credit institutions shall start reporting information in accordance with paragraphs 2, 3, 5 and 6 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting. Less significant credit institutions shall start reporting information in accordance with paragraph 7 where the total value of the assets of a less significant credit institution is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting. 9. The information specified in paragraphs 2, 3, 5, 6 and 7 shall be reported as provided for in Article 6(5) of this Regulation. 10. NCAs may collect the information to be submitted to the ECB specified in paragraphs 2, 3, 5, 6, and 7 as a part of a broader national reporting framework which, in compliance with the relevant Union or national law, includes additional supervisory financial information and also serves purposes other than supervisory purposes, such as statistical purposes.’; |
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(18) |
Article 15 is replaced by the following: ‘Article 15 Reporting reference dates and remittance dates for less significant credit institutions and less significant branches 1. The information concerning less significant credit institutions and less significant branches specified in Articles 13 and 14 shall have the following reporting reference dates:
2. Information referring to a period shall be reported cumulatively from the first day of the calendar year to the reporting reference date. 3. As an exception to paragraphs 1 and 2, where less significant credit institutions are permitted by NCAs to report their supervisory financial information based on an accounting year that deviates from the calendar year, NCAs may adjust the reporting reference dates to the accounting year-end. The adjusted reporting reference dates shall be three, six, nine and 12 months after the beginning of the accounting year. Data referring to a period shall be reported cumulatively from the first day of the accounting year to the reporting reference date. 4. NCAs shall submit to the ECB the supervisory financial information concerning less significant credit institutions and less significant branches specified in Articles 13 and 14 by close of business on the following remittance dates:
5. NCAs shall decide when less significant credit institutions and less significant branches have to report supervisory financial information in order for them to meet these deadlines.’; |
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(19) |
Article 17 is replaced by the following: ‘Article 17 IT language for the transmission of information from national competent authorities to the ECB NCAs shall transmit the information specified in this Regulation in accordance with the relevant eXtensible Business Reporting Language taxonomy in order to provide a uniform technical format for the exchange of data. For these purposes, NCAs shall follow the specifications set out in Article 6 of Decision ECB/2014/29.’; |
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(20) |
Article 18 is deleted; |
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(21) |
Article 19 is replaced by the following: ‘Article 19 Transitional provisions 1. If a less significant supervised entity becomes significant before 1 January 2018 it shall be classified as a significant supervised entity for the purpose of this Regulation 18 months after a decision as referred to in Article 45(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it. 2. If the total value of the assets of a less significant supervised entity on an individual or consolidated basis exceeds EUR 3 billion before 1 January 2018 it shall start to report in accordance with the relevant provisions of this Regulation on the first reporting reference date that occurs at least 18 months after the threshold has been exceeded. 3. If the total value of the assets of a subsidiary established in a non-participating Member State or a third country exceeds EUR 3 billion before 1 January 2018 the information shall be reported in accordance with Article 9(1) on the first reporting reference date that occurs at least 18 months after the threshold has been exceeded.’; |
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(22) |
Annexes I and II are amended in accordance with Annex I to this Regulation; |
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(23) |
Annex IV is replaced by Annex II to this Regulation; |
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(24) |
Annex V is replaced by Annex III to this Regulation. |
Article 2
Final provisions
1. This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
2. This Regulation shall apply to supervised entities applying IFRS under Regulation (EC) No 1606/2002, including those that apply IFRS for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, for the first time as at the first reporting reference date falling within their next financial year after 31 December 2017.
3. This Regulation shall apply to significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC from 1 January 2018.
4. This Regulation shall apply to less significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC from 1 January 2018.
5. Notwithstanding the above, the ECB may decide, at the request of an NCA, to apply this Regulation to less significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC and established in the Member State of that NCA from 1 January 2019 if such national accounting framework is not compatible with IFRS.
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, 25 August 2017.
For the Governing Council of the ECB
The President of the ECB
Mario DRAGHI
(1) OJ L 287, 29.10.2013, p. 63.
(2) OJ L 141, 14.5.2014, p. 1.
(3) Regulation (EU) 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 Regulation (EU) 2016/2067 of 22 November 2016 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9 (OJ L 323, 29.11.2016, p. 1).
(6) Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 213, 17.8.2017, p. 1).
ANNEX I
Annexes I and II to Regulation (EU) 2015/534 (ECB/2015/13) are amended as follows:
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1. |
Annex I is amended as follows:
‘Table 1
Table 2
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2. |
Annex II is amended as follows:
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ANNEX II
‘ANNEX IV
“FINREP data points” under IFRS or National GAAP compatible with IFRS
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FINREP templates for IFRS |
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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 |
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11.1 |
F 11.01 |
Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
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18 |
F 18.00 |
Performing and non-performing exposures |
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19 |
F 19.00 |
Forborne exposures |
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COLOUR CODE IN TEMPLATES:
Data point to be submitted |
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1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
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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) |
21, 42 |
|
|
290 |
Investment property |
IAS 40.5; IAS 1.54(b) |
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 |
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) |
|
|
|
|
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 |
|
|
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 |
|
|
|
|
|
|
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 |
|
Carrying amount |
Notional amount |
|||
|
References |
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 |
Organised market options |
Annex V.Part 2.136 |
|
|
|
|
|
060 |
Organised 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 |
Organised market options |
Annex V.Part 2.136 |
|
|
|
|
|
120 |
Organised 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 |
Organised market options |
Annex V.Part 2.136 |
|
|
|
|
|
180 |
Organised 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 |
Organised market options |
Annex V.Part 2.136 |
|
|
|
|
|
050 |
Organised 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 |
Organised market options |
Annex V.Part 2.136 |
|
|
|
|
|
100 |
Organised 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 |
Organised market options |
Annex V.Part 2.136 |
|
|
|
|
|
150 |
Organised 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 |
Organised market options |
Annex V.Part 2.136 |
|
|
|
|
|
280 |
Organised 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 |
Organised market options |
Annex V.Part 2.136 |
|
|
|
|
|
330 |
Organised 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 |
Organised market options |
Annex V.Part 2.136 |
|
|
|
|
|
380 |
Organised 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 |
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|
520 |
of which: OTC - other financial corporations |
Annex V.Part 1.42(d), 44(e), Part 2.141(b) |
|
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|
530 |
of which: OTC - rest |
Annex V.Part 1.44(e), Part 2.141(c) |
|
|
|
|
18. 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 |
|
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 <= 5 years |
Past due > 5 years |
Of which: defaulted |
Of which: impaired |
|
Unlikely to pay that are not past-due or past-due < = 90 days |
Past due > 90 days <= 180 days |
Past due > 180 days <= 1 year |
Past due > 1 year < = 5 year |
Past due > 5 years |
Collateral received on non-performing exposues |
Financial guarantees received on non-performing exposures |
||||||
|
010 |
020 |
030 |
055 |
060 |
070 |
080 |
090 |
100 |
105 |
110 |
120 |
130 |
140 |
150 |
160 |
170 |
180 |
190 |
195 |
200 |
210 |
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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 |
CRR art 178; Annex V.Part 2.238(b) |
IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.238(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. 239 |
Annex V. Part 2. 239 |
|||
|
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 |
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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 |
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170 |
Of which: Credit for consumption |
Annex V.Part 2.88(a) |
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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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197 |
Households |
Annex V.Part 1.42(f) |
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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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227 |
Households |
Annex V.Part 1.42(f) |
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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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|
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|
|
19. Information forborne exposures
|
|
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 |
||||||||||||||||
|
|
Performing exposures with forbearance measures |
Non-performing exposures with forbearance measures |
|
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 |
|
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 |
|
Instruments with modifications in their terms and conditions |
Refinancing |
Collateral received on exposures with forbearance measures |
Financial guarantees received on exposures with forbearance measures |
||||||
|
010 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
090 |
100 |
110 |
120 |
130 |
140 |
150 |
160 |
170 |
180 |
|||
|
Annex V. Part 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 |
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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 |
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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 |
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170 |
Of which: Credit for consumption |
Annex V.Part 2.88(a) |
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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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197 |
Households |
Annex V.Part 1.42(f) |
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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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227 |
Households |
Annex V.Part 1.42(f) |
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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(c) |
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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 III
‘ANNEX V
“FINREP data points” under national accounting frameworks
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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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|
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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 |
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11.2 |
F 11.02 |
Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk |
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18 |
F 18.00 |
Performing and non-performing exposures |
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19 |
F 19.00 |
Forborne exposures |
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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 |
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|
010 |
|||||
|
010 |
Cash, cash balances at central banks and other demand deposits |
BAD art 4.Assets(1) |
IAS 1.54 (i) |
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|
|
020 |
Cash on hand |
Annex V.Part 2.1 |
Annex V.Part 2.1 |
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030 |
Cash balances at central banks |
BAD art 13(2); Annex V.Part 2.2 |
Annex V.Part 2.2 |
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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 |
|
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|
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 |
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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 |
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|
097 |
Equity instruments |
|
IAS 32.11 |
4 |
|
|
098 |
Debt securities |
|
Annex V.Part 1.31 |
4 |
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|
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) |
21, 42 |
|
|
290 |
Investment property |
|
IAS 40.5; IAS 1.54(b) |
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 |
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); |
|
|
|
|
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 |
|
|
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 collateralised by immovable property |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
100 |
of which: other collateralised 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 |
|
|
|
|
|
|
|
|
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 |
Organised market options |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
100 |
Organised 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 |
Organised market options |
Annex V.Part 2.136 |
|
|
|
|
|
|
|
|
|
|
|
150 |
Organised 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) |
|
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|
|
|
|
|
|
|
|
220 |
Other |
Annex V.Part 2.129(f) |
|
|
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|
|
|
|
|
|
|
|
230 |
DERIVATIVES-HEDGE ACCOUNTING |
Annex V.Part 1.22, 26 |
|
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|
|
|
|
|
|
|
|
231 |
of which: fair value hedges |
Annex V.Part 2.143 |
|
|
|
|
|
|
|
|
|
|
|
232 |
of which: cash flow hedges |
Annex V.Part 2.143 |
|
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|
|
|
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|
|
233 |
of which: cost-price hedges |
Annex V.Part 2.143, 144 |
|
|
|
|
|
|
|
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|
|
|
234 |
of which: hedge in net investments in a foreign operation |
Annex V.Part 2.143 |
|
|
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|
|
|
|
|
|
|
|
235 |
of which: portfolio fair value hedges of interest rate risk |
Annex V.Part 2.143 |
|
|
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|
|
|
|
|
|
|
|
236 |
of which: portfolio cash flow hedges of interest rate risk |
Annex V.Part 2.143 |
|
|
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|
|
|
|
|
|
|
|
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
|
|
|
|
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 |
|
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 <= 5 years |
Past due > 5 years |
Of which: defaulted |
Of which: impaired |
|
Unlikely to pay that are not past-due or past-due < = 90 days |
Past due > 90 days <= 180 days |
Past due > 180 days <= 1 year |
Past due > 1 year < = 5 year |
Past due > 5 years |
Collateral received on non-performing exposues |
Financial guarantees received on non-performing exposures |
|||||||
|
010 |
020 |
030 |
055 |
060 |
070 |
080 |
090 |
100 |
105 |
110 |
120 |
130 |
140 |
150 |
160 |
170 |
180 |
190 |
195 |
200 |
210 |
||||
|
References National GAAP compatible IFRS |
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 |
CRR art 178; Annex V.Part 2.238(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 |
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. 239 |
Annex V. Part 2. 239 |
|||
|
References National GAAP based on BAD |
|
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 |
CRR art 178; Annex V.Part 2.238(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. 239 |
Annex V. Part 2. 239 |
||
|
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) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
070 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
080 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
090 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
120 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
130 |
Of which: Small and Medium-sized Enterprises |
SME Art 1 2(a) |
SME Art 1 2(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
140 |
Of which: Loans collateralised by commercial immovable property |
Annex V.Part 2.86(a), 87 |
Annex V.Part 2.86(a), 87 |
|
|
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|
|
|
|
|
|
|
|
|
|
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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 |
Annex V.Part 2.86(a), 87 |
|
|
|
|
|
|
|
|
|
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|
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|
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|
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|
|
|
|
170 |
Of which: Credit for consumption |
Annex V.Part 2.88(a) |
Annex V.Part 2.88(a) |
|
|
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|
|
|
|
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|
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|
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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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|
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|
|
|
|
181 |
Debt securities |
Annex V.Part 1.31, 44(b) |
Annex V.Part 1.31, 44(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
182 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
183 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
184 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
191 |
Loans and advances |
Annex V.Part 1.32, 44(a) |
Annex V.Part 1.32, 44(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
192 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
193 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
194 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
195 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
196 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
197 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
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|
|
|
|
|
|
|
|
|
|
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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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|
|
|
|
|
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|
212 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
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|
|
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|
|
|
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|
213 |
General governments |
Annex V.Part 1.42(b) |
Annex V.Part 1.42(b) |
|
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|
|
|
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|
|
|
|
|
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|
|
214 |
Credit institutions |
Annex V.Part 1.42(c) |
Annex V.Part 1.42(c) |
|
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|
|
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|
|
|
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|
215 |
Other financial corporations |
Annex V.Part 1.42(d) |
Annex V.Part 1.42(d) |
|
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|
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|
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|
|
|
|
|
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|
|
|
|
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|
|
|
|
216 |
Non-financial corporations |
Annex V.Part 1.42(e) |
Annex V.Part 1.42(e) |
|
|
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|
|
|
|
|
|
|
|
|
|
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|
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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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|
|
|
|
|
|
|
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|
222 |
Central banks |
Annex V.Part 1.42(a) |
Annex V.Part 1.42(a) |
|
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|
|
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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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227 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
|
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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 |
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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 |
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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 |
|||||||
|
010 |
020 |
030 |
040 |
050 |
060 |
070 |
080 |
090 |
100 |
110 |
120 |
130 |
140 |
150 |
160 |
170 |
180 |
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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 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 |
||||
|
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 |
Annex V.Part 2.86(a), 87 |
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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 |
Annex V.Part 2.86(a), 87 |
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170 |
Of which: Credit for consumption |
Annex V.Part 2.88(a) |
Annex V.Part 2.88(a) |
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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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197 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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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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227 |
Households |
Annex V.Part 1.42(f) |
Annex V.Part 1.42(f) |
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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(c) |
Annex V.Part 2.249(c) |
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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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