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Document 32021O0833

Guideline (EU) 2021/833 of the European Central Bank of 26 March 2021 on statistical information to be reported on consolidated banking data (ECB/2021/14)

OJ L 208, 11.6.2021, p. 109–310 (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

ELI: http://data.europa.eu/eli/guideline/2021/833/oj

11.6.2021   

EN

Official Journal of the European Union

L 208/109


GUIDELINE (EU) 2021/833 OF THE EUROPEAN CENTRAL BANK

of 26 March 2021

on statistical information to be reported on consolidated banking data (ECB/2021/14)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

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

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

Whereas:

(1)

The collection of statistical information on consolidated banking data, specifically statistical information on the aggregate consolidated profitability, balance sheets, asset quality, liquidity and solvency of Union and foreign-controlled credit institutions and branches in all Member States is essential for the smooth conduct of policies relating to the financial system of the Union.

(2)

In particular, reporting statistical information on consolidated banking data supports financial stability analysis, macroprudential policy and structural analysis by describing the profitability, efficiency, asset quality, concentration, liquidity, funding structure and solvency of credit institutions established in the Union. Therefore, that statistical information should be reported to the ECB and should be aligned with the statistical reporting requirements laid down in Commission Implementing Regulation (EU) No 680/2014 (1), Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) (2), and related national instruments.

(3)

The definitions in Council Regulation (EC) No 2533/98 (3) are relevant for the purposes of the reporting requirements set out in this Guideline and should therefore apply. This Guideline applies to credit institutions in so far as it relates to an undertaking the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account. As the definition of ‘credit institution’ in Article 4(1)(1) of Regulation (EU) No 575/2013 of the European Parliament and of the Council (4) has recently been amended and will apply as of 26 June 2021, it is necessary to take into account the effect of that amendment when defining the scope of this Guideline. In order to preserve continuity in the statistical time series and so that the relevant statistical information includes the aggregate consolidated profitability, balance sheets, asset quality, liquidity, funding, capital adequacy and solvency of entities whose primary focus is banking business, the definition of credit institution has been updated for the purposes of this Guideline.

(4)

In order for the ECB to perform its tasks, it is appropriate to provide that NCBs report the required statistical information to the ECB by a specified date.

(5)

In order to ensure the accuracy and quality of the statistical information collected by the ECB, it is necessary for the ECB to provide for rules on the verification and, where appropriate, the revision of statistical information reported by NCBs. For the same reasons, NCBs should provide explanations to the ECB for revisions that significantly improve the statistical information reported.

(6)

It is appropriate to provide for a common method of transmission of statistical information reported to the ECB for all NCBs. Accordingly, a harmonised electronic transmission format should be agreed and specified by the European System of Central Banks (ESCB).

(7)

It is necessary to set up a procedure to carry out technical amendments to the Annexes to this Guideline in an effective manner, provided that such amendments neither change the underlying conceptual framework nor increase the reporting burden. Account should be taken of the views of the Statistics Committee of the ESCB when following this procedure. NCBs should propose such technical amendments to the Annexes to this Guideline through the Statistics Committee.

(8)

For reasons of legal certainty, NCBs should comply with the provisions of this Guideline from the same date as referred to in Article 2 of Guideline (EU) 2021/835 of the European Central Bank (ECB/2021/16) (5),

HAS ADOPTED THIS GUIDELINE:

Article 1

Subject matter

This Guideline establishes the reporting requirements for national central banks (NCBs) on statistical information to be reported to the ECB on consolidated banking data. In particular, this Guideline specifies the statistical information to be reported to the ECB, the treatment of that information, the frequency and timing of that reporting and the standards to be applied to that reporting.

Article 2

Definitions

For the purposes of this Guideline, the definitions in Article 1 of Regulation (EC) No 2533/98 apply.

The following definitions also apply:

(1)

‘credit institution’ means ‘credit institution’ as defined in Article 4(1)(1) of Regulation (EU) No 575/2013 until 26 June 2021, and thereafter as defined in Article 4(1)(1)(a) of that Regulation;

(2)

‘branch’ means ‘branch’ as defined in Article 4(1)(17) of Regulation (EU) No 575/2013;

(3)

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

(4)

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

(5)

‘parent institution’ means ‘parent institution in a Member State’ as defined in Article 4(1)(28) of Regulation (EU) No 575/2013;

(6)

‘Union parent institution’ means ‘EU parent institution’ as defined in Article 4(1)(29) of Regulation (EU) No 575/2013;

(7)

‘parent financial holding company’ means ‘parent financial holding company in a Member State’ as defined in Article 4(1)(30) of Regulation (EU) No 575/2013;

(8)

‘Union parent financial holding company’ means ‘EU parent financial holding company’ as defined in Article 4(1)(31) of Regulation (EU) No 575/2013;

(9)

‘parent mixed financial holding company’ means ‘parent mixed financial holding company in a Member State’ as defined in Article 4(1)(32) of Regulation (EU) No 575/2013;

(10)

‘Union parent mixed financial holding company means ‘EU parent mixed financial holding company’ as defined in Article 4(1)(33) of Regulation (EU) No 575/2013;

(11)

‘financial institution’ means an undertaking other than an institution and other than a pure industrial holding company, the principal activity of which is to acquire holdings or to pursue one or more of the activities listed in points 2 to 12 and point 15 of Annex I to Directive 2013/36/EU of the European Parliament and of the Council (6), including a financial holding company, a mixed financial holding company, a payment institution as defined in point (4) of Article 4 of Directive (EU) 2015/2366 of the European Parliament and of the Council (7), and an asset management company, but excluding insurance holding companies and mixed-activity insurance holding companies as defined, respectively, in points (f) and (g) of Article 212(1) of Directive 2009/138/EC of the European Parliament and of the Council (8);

(12)

‘foreign control’ means control, as described in Article 22 of Directive 2013/34/EU of the European Parliament and of the Council (9), of an institution by any of the following:

(a)

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

(b)

a credit institution established in a Member State other than the Member State of the relevant institution;

(c)

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

Article 3

Statistical information to be reported on consolidated banking data

1.   NCBs shall report to the ECB the statistical information set out in Annex I and Annex II to this Guideline, separately, for the groups of institutions specified in paragraph 3, including all of the following:

(a)

a Union parent institution on a consolidated basis;

(b)

a Union parent financial holding company on a consolidated basis;

(c)

a Union parent mixed financial holding company on a consolidated basis;

(d)

a parent institution on a sub-consolidated basis;

(e)

a parent financial holding company on a sub-consolidated basis;

(f)

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

(g)

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

(h)

a credit institution, where both of the following apply:

(i)

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

(ii)

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

(i)

a branch established in the Union where its parent is not established in the same Member State.

2.   The statistical information to be reported pursuant to paragraph 1 shall be based on the information collected by NCBs pursuant to Commission Implementing Regulation (EU) No 680/2014, Regulation (EU) No 2015/534 of the European Central Bank (ECB/2015/13), and related national instruments. NCBs shall aggregate that information for the purposes of this Guideline.

3.   NCBs shall report the statistical information pursuant to paragraph 1 for all of the following:

(a)

the institutions referred to in points (a), (b), (c) and (g) of paragraph 1 where they are not foreign-controlled, each with assets below 0,005 % of the total consolidated assets of credit institutions established in the Union;

(b)

the institutions referred to in points (a), (b), (c) and (g) of paragraph 1 where they are not foreign-controlled, each with assets between 0,5 % and 0,005 % of the total consolidated assets of credit institutions established in the Union;

(c)

the institutions referred to in points (a), (b), (c) and (g) of paragraph 1 where they are not foreign-controlled, each with assets greater than 0,5 % of the total consolidated assets of credit institutions established in the Union;

(d)

foreign (non-Union) controlled institutions referred to in points (a), (b), (c), and (g) of paragraph 1;

(e)

foreign (Union) controlled institutions referred to in points (d), (e), (f) and (h) of paragraph 1;

(f)

foreign (euro area) controlled institutions referred to in points (d), (e), (f) and (h) of paragraph 1;

(g)

foreign (non-Union) controlled branches established in the Union, referred to in point (i) of paragraph 1;

(h)

foreign (Union) controlled branches established in the Union, referred to in point (i) of paragraph 1;

(i)

foreign (euro area) controlled branches established in the Union, referred to in point (i) of paragraph 1;

(j)

any of the institutions referred to in paragraph 1 where they are significant supervised credit institutions or significant supervised groups as determined by Article 6(4) of Council Regulation (EU) No 1024/2013 (10) and Part IV of Regulation (EU) No 468/2014 of the European Central Bank (ECB/2014/17) (11);

(k)

any of the institutions referred to in paragraph 1 where they are less significant supervised credit institutions or less significant supervised groups as determined by Article 6(4) of Regulation (EU) No 1024/2013 and Part IV of Regulation (EU) No 468/2014 (ECB/2014/17).

4.   For the purposes of points (a), (b) and (c) of paragraph 3, the total consolidated assets, for the Union as a whole, of credit institutions established in the Union shall be determined by aggregating the assets of the following:

(a)

consolidated Union parent institutions;

(b)

consolidated Union parent financial holding companies;

(c)

consolidated Union parent mixed financial holding companies on their consolidated basis;

(d)

credit institutions, where those institutions have not already been included in the consolidated basis of the entities referred to in points (a), (b) and (c) of this paragraph.

5.   NCBs shall provide explanations to the ECB describing any deviation from the reporting standards applied pursuant to Commission Implementing Regulation (EU) No 680/2014, Regulation (EU) No 2015/534 of the European Central Bank (ECB/2015/13) or in the related national legal instruments referred to in paragraph 2 without undue delay.

Article 4

Timeliness

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

(a)

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

(b)

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

For the purposes of point (a), NCBs shall report the items flagged with an * in Annex I to this Guideline by mid-April of the year following the year to which the information relates.

2.   By the end of September each year, the ECB shall communicate the exact transmission dates to NCBs in the form of a reporting calendar for the following year.

Article 5

Revisions

1.   NCBs may revise the latest and previous quarter’s statistical information before the next reporting deadline, during regular reporting.

2.   NCBs may revise statistical information covering previous reference periods at any time where this significantly improves the quality of that information.

3.   NCBs shall provide explanations on any revisions to statistical information made pursuant to paragraph 2 and on how those revisions impact that information.

Article 6

Verification

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

2.   Where NCBs identify discrepancies pursuant to the verifications conducted in accordance with this Article, they shall provide the ECB with the results of those verifications without undue delay.

Article 7

Transmission

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

2.   Where paragraph 1 does not apply, NCBs may use other means of transmitting statistical information with the ECB’s prior consent.

Article 8

Simplified amendment procedure

Taking account of the views of the Statistics Committee, the ECB’s Executive Board shall make any necessary technical amendments to the Annexes provided that such amendments neither change the underlying conceptual framework nor affect the reporting burden on reporting agents in Member States. The Executive Board shall inform the Governing Council of any such amendment without undue delay.

Article 9

First reporting

1.   First reporting for quarterly statistical information to be reported pursuant to Article 4(1)(b) shall begin with statistical information for the first quarter of 2022.

2.   First reporting for annual statistical information to be reported pursuant to Article 4(1)(a) shall begin with statistical information for 2021.

Article 10

Taking effect

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

2.   The national central banks of the Member States whose currency is the euro and the ECB shall comply with this Guideline from 1 February 2022.

Article 11

Addressees

This Guideline is addressed to all Eurosystem central banks.

Done at Frankfurt am Main, 26 March 2021.

For the Governing Council of the ECB

The President of the ECB

Christine LAGARDE


(1)  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).

(2)  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).

(3)  Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank (OJ L 318, 27.11.1998, p. 8).

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

(5)  Guideline (EU) 2021/835 of the European Central Bank of 26 March 2021 repealing Guideline ECB/2014/15 on monetary and financial statistics (ECB/2021/16) (see page 335 of this Official Journal).

(6)  Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 200/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338).

(7)  Directive (EU) 2015/2366 of the European Parliament and of the Council of 25 November 2015 on payment services in the internal market, amending Directives 2002/65/EC, 2009/110/EC and 2013/36/EU and Regulation (EU) No 1093/2010, and repealing Directive 2007/64/EC (OJ L 337, 23.12.2015, p. 35).

(8)  Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (OJ L 335, 17.12.2009, p. 1).

(9)  Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 76/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).

(10)  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 (OJ L 287, 29.10.2013, p. 63).

(11)  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) (OJ L 141, 14.5.2014, p. 1).


ANNEX I

CBD Annual - Reporters

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Reporting population

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of stand alone credit institutions

 

 

 

 

 

 

 

 

 

 

 

No. of credit institutions consolidated in banking groups

 

 

 

 

 

 

 

 

 

 

 

No. of banking groups

 

 

 

 

 

 

 

 

 

 

 

Total number of credit institutions*

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - IFRS FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Interest income*

 

 

 

 

 

 

 

 

 

 

 

Financial assets held for trading

 

 

 

 

 

 

 

 

 

 

 

Non-trading financial assets mandatorily at fair value through profit or loss

 

 

 

 

 

 

 

 

 

 

 

Financial assets designated at fair value through profit or loss

 

 

 

 

 

 

 

 

 

 

 

Financial assets at fair value through other comprehensive income

 

 

 

 

 

 

 

 

 

 

 

Financial assets at amortised cost*

 

 

 

 

 

 

 

 

 

 

 

Derivatives - Hedge accounting, interest rate risk

 

 

 

 

 

 

 

 

 

 

 

Other assets

 

 

 

 

 

 

 

 

 

 

 

Interest income on liabilities

 

 

 

 

 

 

 

 

 

 

 

(Interest expenses)

 

 

 

 

 

 

 

 

 

 

 

(Financial liabilities held for trading )

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

(Financial liabilities measured at amortised cost)

 

 

 

 

 

 

 

 

 

 

 

(Derivatives - Hedge accounting, interest rate risk)

 

 

 

 

 

 

 

 

 

 

 

(Other liabilities)

 

 

 

 

 

 

 

 

 

 

 

(Interest expense on assets)

 

 

 

 

 

 

 

 

 

 

 

(Expenses on share capital repayable on demand)

 

 

 

 

 

 

 

 

 

 

 

Dividend income

 

 

 

 

 

 

 

 

 

 

 

Fee and commission income

 

 

 

 

 

 

 

 

 

 

 

(Fee and commission expenses)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses from hedge accounting, net

 

 

 

 

 

 

 

 

 

 

 

Exchange differences, net

 

 

 

 

 

 

 

 

 

 

 

Gains (losses) on derecognition of assets other than held for sale, net

 

 

 

 

 

 

 

 

 

 

 

Other operating income

 

 

 

 

 

 

 

 

 

 

 

(Other operating expenses)

 

 

 

 

 

 

 

 

 

 

 

Total operating income, net

 

 

 

 

 

 

 

 

 

 

 

(Administration costs)

 

 

 

 

 

 

 

 

 

 

 

(Staff expenses)

 

 

 

 

 

 

 

 

 

 

 

(Other administrative expenses)

 

 

 

 

 

 

 

 

 

 

 

(Depreciation)

 

 

 

 

 

 

 

 

 

 

 

Modification gains or (-) losses, net

 

 

 

 

 

 

 

 

 

 

 

(Provisions or (-) reversal of provisions)

 

 

 

 

 

 

 

 

 

 

 

(Commitments and guarantees given)

 

 

 

 

 

 

 

 

 

 

 

(Other provisions)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

(Financial assets at fair value through other comprehensive income)

 

 

 

 

 

 

 

 

 

 

 

(Financial assets at amortised cost)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

(Property, plant and equipment)

 

 

 

 

 

 

 

 

 

 

 

(Investment properties)

 

 

 

 

 

 

 

 

 

 

 

(Goodwill)

 

 

 

 

 

 

 

 

 

 

 

(Intangible assets [other than goodwill])

 

 

 

 

 

 

 

 

 

 

 

(Other)

 

 

 

 

 

 

 

 

 

 

 

Negative goodwill recognised in profit or loss

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

Profit or (-) loss after tax from discontinued operations

 

 

 

 

 

 

 

 

 

 

 

Profit or (-) loss before tax from discontinued operations

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS FOR THE YEAR

 

 

 

 

 

 

 

 

 

 

 

Attributable to minority interest

 

 

 

 

 

 

 

 

 

 

 

Attributable to owners of the parent

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - GAAP FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Interest income

 

 

 

 

 

 

 

 

 

 

 

(Interest expenses)

 

 

 

 

 

 

 

 

 

 

 

Dividend income

 

 

 

 

 

 

 

 

 

 

 

Fee and commission income

 

 

 

 

 

 

 

 

 

 

 

(Fee and commission expenses)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses from hedge accounting, net

 

 

 

 

 

 

 

 

 

 

 

Exchange differences, net

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Gains (losses) on derecognition of assets other than held for sale, net

 

 

 

 

 

 

 

 

 

 

 

Other operating income

 

 

 

 

 

 

 

 

 

 

 

(Other operating expenses)

 

 

 

 

 

 

 

 

 

 

 

Total operating income, net

 

 

 

 

 

 

 

 

 

 

 

(Administration costs)

 

 

 

 

 

 

 

 

 

 

 

(Staff expenses)

 

 

 

 

 

 

 

 

 

 

 

(Other administrative expenses)

 

 

 

 

 

 

 

 

 

 

 

(Depreciation)

 

 

 

 

 

 

 

 

 

 

 

Modification gains or (-) losses, net

 

 

 

 

 

 

 

 

 

 

 

(Provisions or (-) reversal of provisions)

 

 

 

 

 

 

 

 

 

 

 

(Commitments and guarantees given)

 

 

 

 

 

 

 

 

 

 

 

(Other provisions)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

(Impairment on financial assets not measured at fair value through profit or loss)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

(Property, plant and equipment)

 

 

 

 

 

 

 

 

 

 

 

(Investment properties)

 

 

 

 

 

 

 

 

 

 

 

(Goodwill)

 

 

 

 

 

 

 

 

 

 

 

(Intangible assets [other than goodwill])

 

 

 

 

 

 

 

 

 

 

 

(Other)

 

 

 

 

 

 

 

 

 

 

 

Negative goodwill recognised in profit or loss

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

Extraordinary profit or (-) loss after tax

 

 

 

 

 

 

 

 

 

 

 

Extraordinary profit or loss before tax

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS FOR THE YEAR

 

 

 

 

 

 

 

 

 

 

 

Attributable to minority interest

 

 

 

 

 

 

 

 

 

 

 

Attributable to owners of the parent

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - NON-FINREP/DATA POINT FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Net interest income

 

 

 

 

 

 

 

 

 

 

 

Interest income

 

 

 

 

 

 

 

 

 

 

 

(Interest expenses)

 

 

 

 

 

 

 

 

 

 

 

Dividend income

 

 

 

 

 

 

 

 

 

 

 

Net fee and commission income

 

 

 

 

 

 

 

 

 

 

 

Fee and commission income

 

 

 

 

 

 

 

 

 

 

 

(Fee and commission expenses)

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments

 

 

 

 

 

 

 

 

 

 

 

Other operating income

 

 

 

 

 

 

 

 

 

 

 

(Other operating expenses)

 

 

 

 

 

 

 

 

 

 

 

Total operating income, net

 

 

 

 

 

 

 

 

 

 

 

(Administration costs)

 

 

 

 

 

 

 

 

 

 

 

(Staff expenses)

 

 

 

 

 

 

 

 

 

 

 

(Other administrative expenses)

 

 

 

 

 

 

 

 

 

 

 

(Depreciation)

 

 

 

 

 

 

 

 

 

 

 

(Provisions or (-) reversal of provisions)

 

 

 

 

 

 

 

 

 

 

 

(Impairment on financial assets not measured at fair value through profit or loss)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS FOR THE YEAR

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - FULL SAMPLE

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Net interest income*

 

 

 

 

 

 

 

 

 

 

 

Dividend income

 

 

 

 

 

 

 

 

 

 

 

Net fee and commission income*

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses on financial instruments and exchange rate differences, excluding impairments*

 

 

 

 

 

 

 

 

 

 

 

Other operating income

 

 

 

 

 

 

 

 

 

 

 

Total operating income, net*

 

 

 

 

 

 

 

 

 

 

 

(Total operating expenses)*

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS FOR THE YEAR*

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - IFRS FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Return on Equity (RoE)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 0-5%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 5-10%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 10-15%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 15-20%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE >20%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 0-5%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 5-10%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 10-15%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 15-20%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE >20%

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - GAAP FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Return on Equity (RoE)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 0-5%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 5-10%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 10-15%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 15-20%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE >20%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 0-5%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 5-10%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 10-15%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 15-20%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE >20%

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - NON-FINREP/DATA POINT FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Return on Equity (RoE)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 0-5%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 5-10%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 10-15%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 15-20%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE >20%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 0-5%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 5-10%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 10-15%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 15-20%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE >20%

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - FULL SAMPLE

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Return on Equity (RoE)

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 0-5%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 5-10%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 10-15%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 15-20%

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE >20%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 0-5%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 5-10%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 10-15%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE 15-20%

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE >20%

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Balance sheet - IFRS FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash, cash balances at central banks and other demand deposits

 

 

 

 

 

 

 

 

 

 

 

Financial assets held for trading

 

 

 

 

 

 

 

 

 

 

 

Derivatives held for trading

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Non-trading financial assets mandatorily at fair value through profit or loss

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Financial assets designated at fair value through profit or loss

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Financial assets at fair value through other comprehensive income

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Financial assets at amortised cost

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Derivatives–Hedge accounting

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Investments in associates, subsidiaries and joint ventures

 

 

 

 

 

 

 

 

 

 

 

Tangible assets

 

 

 

 

 

 

 

 

 

 

 

Intangible assets

 

 

 

 

 

 

 

 

 

 

 

Tax assets

 

 

 

 

 

 

 

 

 

 

 

Current tax assets

 

 

 

 

 

 

 

 

 

 

 

Deferred tax assets

 

 

 

 

 

 

 

 

 

 

 

Other assets

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

TOTAL ASSETS*

 

 

 

 

 

 

 

 

 

 

 


 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial liabilities held for trading

 

 

 

 

 

 

 

 

 

 

 

Derivatives held for trading

 

 

 

 

 

 

 

 

 

 

 

Short positions

 

 

 

 

 

 

 

 

 

 

 

Deposits

 

 

 

 

 

 

 

 

 

 

 

Debt securities issued

 

 

 

 

 

 

 

 

 

 

 

Other financial liabilities held for trading

 

 

 

 

 

 

 

 

 

 

 

Financial liabilities designated at fair value through profit or loss

 

 

 

 

 

 

 

 

 

 

 

Deposits

 

 

 

 

 

 

 

 

 

 

 

Debt securities issued

 

 

 

 

 

 

 

 

 

 

 

Other financial liabilities designated at fair value through profit or loss

 

 

 

 

 

 

 

 

 

 

 

Financial liabilities measured at amortised cost

 

 

 

 

 

 

 

 

 

 

 

Deposit

 

 

 

 

 

 

 

 

 

 

 

Debt securities issued

 

 

 

 

 

 

 

 

 

 

 

Other financial liabilities measured at amortised cost

 

 

 

 

 

 

 

 

 

 

 

Derivatives–Hedge accounting

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Provisions

 

 

 

 

 

 

 

 

 

 

 

Tax liabilities

 

 

 

 

 

 

 

 

 

 

 

Current tax liabilities

 

 

 

 

 

 

 

 

 

 

 

Deferred tax liabilities

 

 

 

 

 

 

 

 

 

 

 

Other liabilities

 

 

 

 

 

 

 

 

 

 

 

Share capital repayable on demand (e.g. cooperative shares)

 

 

 

 

 

 

 

 

 

 

 

Liabilities included in disposal groups classified as held for sale

 

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES

 

 

 

 

 

 

 

 

 

 

 


 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Capital

 

 

 

 

 

 

 

 

 

 

 

Share premium

 

 

 

 

 

 

 

 

 

 

 

Equity instruments issued other than capital

 

 

 

 

 

 

 

 

 

 

 

Other Equity

 

 

 

 

 

 

 

 

 

 

 

Accumulated other comprehensive income

 

 

 

 

 

 

 

 

 

 

 

Retained earnings

 

 

 

 

 

 

 

 

 

 

 

Revaluation reserves

 

 

 

 

 

 

 

 

 

 

 

Other Reserves

 

 

 

 

 

 

 

 

 

 

 

(Treasury shares)

 

 

 

 

 

 

 

 

 

 

 

Profit or loss attributable to owners of the parent

 

 

 

 

 

 

 

 

 

 

 

(Interim dividends)

 

 

 

 

 

 

 

 

 

 

 

Minority interest

 

 

 

 

 

 

 

 

 

 

 

TOTAL EQUITY

 

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES AND EQUITY

 

 

 

 

 

 

 

 

 

 

 


 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Loan commitments, financial guarantees and other commitments

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Given

 

 

 

 

 

 

 

 

 

 

 

Loan commitments*

 

 

 

 

 

 

 

 

 

 

 

Financial guarantees*

 

 

 

 

 

 

 

 

 

 

 

Other commitments

 

 

 

 

 

 

 

 

 

 

 

Received

 

 

 

 

 

 

 

 

 

 

 

Loan commitments*

 

 

 

 

 

 

 

 

 

 

 

Financial guarantees*

 

 

 

 

 

 

 

 

 

 

 

Other commitments

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Balance sheet - GAAP FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash, cash balances at central banks and other demand deposits

 

 

 

 

 

 

 

 

 

 

 

Financial assets held for trading

 

 

 

 

 

 

 

 

 

 

 

Derivatives held for trading

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loan and advances

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loan and advances

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Other non-trading non-derivative financial assets

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Derivatives–Hedge accounting

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Investments in associates, subsidiaries and joint ventures

 

 

 

 

 

 

 

 

 

 

 

Tangible assets

 

 

 

 

 

 

 

 

 

 

 

Intangible assets

 

 

 

 

 

 

 

 

 

 

 

Tax assets

 

 

 

 

 

 

 

 

 

 

 

Current tax assets

 

 

 

 

 

 

 

 

 

 

 

Deferred tax assets

 

 

 

 

 

 

 

 

 

 

 

Other assets

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Haircuts for trading assets at fair value

 

 

 

 

 

 

 

 

 

 

 

TOTAL ASSETS*

 

 

 

 

 

 

 

 

 

 

 


 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial liabilities held for trading

 

 

 

 

 

 

 

 

 

 

 

Derivatives held for trading

 

 

 

 

 

 

 

 

 

 

 

Short positions

 

 

 

 

 

 

 

 

 

 

 

Deposits

 

 

 

 

 

 

 

 

 

 

 

Debt securities issued

 

 

 

 

 

 

 

 

 

 

 

Other financial liabilities held for trading

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Deposits

 

 

 

 

 

 

 

 

 

 

 

Debt securities issued

 

 

 

 

 

 

 

 

 

 

 

Other financial liabilities

 

 

 

 

 

 

 

 

 

 

 

Derivatives–Hedge accounting

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Provisions

 

 

 

 

 

 

 

 

 

 

 

Tax liabilities

 

 

 

 

 

 

 

 

 

 

 

Current tax liabilities

 

 

 

 

 

 

 

 

 

 

 

Deferred tax liabilities

 

 

 

 

 

 

 

 

 

 

 

Other liabilities

 

 

 

 

 

 

 

 

 

 

 

Share capital repayable on demand (e.g. cooperative shares)

 

 

 

 

 

 

 

 

 

 

 

Liabilities included in disposal groups classified as held for sale

 

 

 

 

 

 

 

 

 

 

 

Haircuts for trading liabilities at fair value

 

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES

 

 

 

 

 

 

 

 

 

 

 


 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Capital

 

 

 

 

 

 

 

 

 

 

 

Share premium

 

 

 

 

 

 

 

 

 

 

 

Equity instruments issued other than capital

 

 

 

 

 

 

 

 

 

 

 

Other Equity

 

 

 

 

 

 

 

 

 

 

 

Accumulated other comprehensive income

 

 

 

 

 

 

 

 

 

 

 

Retained earnings

 

 

 

 

 

 

 

 

 

 

 

Revaluation reserves

 

 

 

 

 

 

 

 

 

 

 

Fair value reserves

 

 

 

 

 

 

 

 

 

 

 

Other Reserves

 

 

 

 

 

 

 

 

 

 

 

First consolidation differences

 

 

 

 

 

 

 

 

 

 

 

(Treasury shares)

 

 

 

 

 

 

 

 

 

 

 

Profit or loss attributable to owners of the parent

 

 

 

 

 

 

 

 

 

 

 

(Interim dividends)

 

 

 

 

 

 

 

 

 

 

 

Minority interest

 

 

 

 

 

 

 

 

 

 

 

TOTAL EQUITY

 

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES AND EQUITY

 

 

 

 

 

 

 

 

 

 

 


 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Loan commitments, financial guarantees and other commitments

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Given

 

 

 

 

 

 

 

 

 

 

 

Loan commitments*

 

 

 

 

 

 

 

 

 

 

 

Financial guarantees*

 

 

 

 

 

 

 

 

 

 

 

Other commitments

 

 

 

 

 

 

 

 

 

 

 

Received

 

 

 

 

 

 

 

 

 

 

 

Loan commitments*

 

 

 

 

 

 

 

 

 

 

 

Financial guarantees*

 

 

 

 

 

 

 

 

 

 

 

Other commitments

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Balance sheet - NON-FINREP/DATA POINT FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash, cash balances at central banks

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Residual assets

 

 

 

 

 

 

 

 

 

 

 

TOTAL ASSETS

 

 

 

 

 

 

 

 

 

 

 

Memorandum items

 

 

 

 

 

 

 

 

 

 

 

Financial assets held for trading

 

 

 

 

 

 

 

 

 

 

 

Investments in associates, subsidiaries and joint ventures

 

 

 

 

 

 

 

 

 

 

 


 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Deposits

 

 

 

 

 

 

 

 

 

 

 

Debt securities issued

 

 

 

 

 

 

 

 

 

 

 

Provisions

 

 

 

 

 

 

 

 

 

 

 

Residual liabilities

 

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES

 

 

 

 

 

 

 

 

 

 

 


 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Capital

 

 

 

 

 

 

 

 

 

 

 

TOTAL EQUITY

 

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES AND EQUITY

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Balance sheet - FULL SAMPLE

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash, cash balances at central banks

 

 

 

 

 

 

 

 

 

 

 

Loans and advances*

 

 

 

 

 

 

 

 

 

 

 

Debt securities*

 

 

 

 

 

 

 

 

 

 

 

Equity instruments*

 

 

 

 

 

 

 

 

 

 

 

Residual assets

 

 

 

 

 

 

 

 

 

 

 

TOTAL ASSETS*

 

 

 

 

 

 

 

 

 

 

 

Memorandum items

 

 

 

 

 

 

 

 

 

 

 

Financial assets held for trading

 

 

 

 

 

 

 

 

 

 

 

Investments in associates, subsidiaries and joint ventures

 

 

 

 

 

 

 

 

 

 

 


 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Liabilities

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Deposits*

 

 

 

 

 

 

 

 

 

 

 

Debt securities issued

 

 

 

 

 

 

 

 

 

 

 

Provisions

 

 

 

 

 

 

 

 

 

 

 

Residual liabilities

 

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES*

 

 

 

 

 

 

 

 

 

 

 


 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Equity and minority interest

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Capital

 

 

 

 

 

 

 

 

 

 

 

TOTAL EQUITY*

 

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES AND EQUITY

 

 

 

 

 

 

 

 

 

 

 


CBD Annual -Balance sheet - IFRS FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

Foreign non-Union controlled subsidiaries (subconsolidated or stand alone)

Foreign non-Union controlled branches (stand alone)

Foreign Union controlled subsidiaries (subconsolidated or stand alone)

Foreign Union controlled branches (stand alone)

SSM Categories

Assets

A. Large

B. Medium

C. Small

Foreign EA controlled subsidiaries (sub-consolidated or stand alone)

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Loans and advances*

 

 

 

 

 

 

 

 

 

 

 

Central banks

 

 

 

 

 

 

 

 

 

 

 

General governments

 

 

 

 

 

 

 

 

 

 

 

Credit institutions