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Document 32015R0534

    Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13)

    OJ L 86, 31.3.2015, p. 13–151 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    Legal status of the document In force: This act has been changed. Current consolidated version: 21/09/2023

    ELI: http://data.europa.eu/eli/reg/2015/534/oj

    31.3.2015   

    EN

    Official Journal of the European Union

    L 86/13


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

    of 17 March 2015

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

    THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

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

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

    Whereas:

    (1)

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

    (2)

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

    (3)

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

    (4)

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

    (5)

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

    (6)

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

    (7)

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

    (8)

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

    (9)

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

    (10)

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

    (11)

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

    (12)

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

    (13)

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

    HAS ADOPTED THIS REGULATION:

    TITLE I

    SUBJECT MATTER AND DEFINITIONS

    Article 1

    Subject matter

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

    (a)

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

    (b)

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

    (c)

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

    (d)

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

    (e)

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

    (f)

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

    (g)

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

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

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

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

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

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

    Article 2

    Definitions

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

    (1)

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

    (2)

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

    (3)

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

    (4)

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

    (5)

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

    Article 3

    Change of status of a supervised entity or a supervised group

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

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

    TITLE II

    SIGNIFICANT SUPERVISED GROUPS AND ENTITIES

    CHAPTER I

    Significant supervised groups

    Article 4

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

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

    Article 5

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

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

    CHAPTER II

    Significant supervised entities

    Article 6

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

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

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

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

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

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

    (a)

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

    (b)

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

    (c)

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

    (d)

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

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

    Article 7

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

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

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

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

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

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

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

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

    Article 8

    Reference dates and remittance dates for significant supervised entities

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

    (a)

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

    (b)

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

    (c)

    for annual reporting, 31 December.

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

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

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

    (a)

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

    (b)

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

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

    CHAPTER III

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

    Article 9

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

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

    (a)

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

    (b)

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

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

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

    Article 10

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

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

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

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

    TITLE III

    LESS SIGNIFICANT SUPERVISED GROUPS AND ENTITIES

    CHAPTER I

    Less significant supervised groups

    Article 11

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

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

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

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

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

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

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

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

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

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

    Article 12

    Reference dates and remittance dates for less significant supervised groups

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

    (a)

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

    (b)

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

    (c)

    for annual reporting, 31 December.

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

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

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

    (a)

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

    (b)

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

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

    CHAPTER II

    Less significant supervised entities

    Article 13

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

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

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

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

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

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

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

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

    (a)

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

    (b)

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

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

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

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

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

    Article 14

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

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

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

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

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

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

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

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

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

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

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

    Article 15

    Reference dates and remittance dates for less significant supervised entities

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

    (a)

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

    (b)

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

    (c)

    for annual reporting, 31 December.

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

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

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

    (a)

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

    (b)

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

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

    TITLE IV

    DATA QUALITY AND IT LANGUAGE

    Article 16

    Data quality checks

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

    Article 17

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

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

    TITLE V

    TRANSITIONAL AND FINAL PROVISIONS

    Article 18

    First reporting reference dates

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

    (a)

    significant supervised groups;

    (b)

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

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

    (a)

    significant supervised entities which are part of a supervised group;

    (b)

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

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

    (a)

    less significant supervised groups;

    (b)

    less significant supervised entities.

    Article 19

    Transitional provisions

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

    Article 20

    Final provision

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

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

    Done at Frankfurt am Main, 17 March 2015.

    For the Governing Council of the ECB

    The President of the ECB

    Mario DRAGHI


    (1)  OJ L 287, 29.10.2013, p. 63.

    (2)  OJ L 141, 14.5.2014, p. 1.

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

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

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

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

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

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


    ANNEX I

    Simplified supervisory financial reporting

    1.

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

    2.

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

    3.

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

    4.

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

    5.

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

    Table 1

    Template number

    Name of the template or of the group of templates

    PART 1 [QUARTERLY FREQUENCY]

    Balance sheet statement [Statement of financial position]

    1.1

    Balance sheet statement: assets

    1.2

    Balance sheet statement: liabilities

    1.3

    Balance sheet statement: equity

    2

    Statement of profit or loss

    Breakdown of financial assets by instrument and by counterparty sector

    4.1

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

    4.2

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

    4.3

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

    4.4

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

    4.5

    Subordinated financial assets

    5

    Breakdown of loans and advances by product

    6

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

    Breakdown of financial liabilities

    8.1

    Breakdown of financial liabilities by product and by counterparty sector

    8.2

    Subordinated financial liabilities

    Loan commitments, financial guarantees and other commitments

    9.1

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

    9.2

    Loan commitments, financial guarantees and other commitments received

    10

    Derivatives — trading

    Derivatives — hedge accounting

    11.1

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

    12

    Movements in allowances for credit losses and impairment of equity instruments

    Collateral and guarantees received

    13.1

    Breakdown of loans and advances by collateral and guarantees

    13.2

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

    13.3

    Collateral obtained by taking possession [tangible assets] accumulated

    14

    Fair value hierarchy: financial instruments at fair value

    Breakdown of selected statement of profit or loss items

    16.1

    Interest income and expenses by instrument and counterparty sector

    16.3

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

    Reconciliation between accounting and CRR scope of consolidation: balance Sheet

    17.1

    Reconciliation between accounting and CRR scope of consolidation: assets

    17.2

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

    17.3

    Reconciliation between accounting and CRR scope of consolidation: liabilities

    18

    Performing and non-performing exposures

    19

    Forborne exposures

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

    Geographical breakdown

    20.4

    Geographical breakdown of assets by residence of the counterparty

    20.5

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

    20.6

    Geographical breakdown of liabilities by residence of the counterparty

    PART 4 [ANNUAL]

    Group structure

    40.1

    Group structure: ‘entity-by-entity’


    Table 2

    Template number

    Name of the template or of the group of templates

    PART 1 [QUARTERLY FREQUENCY]

    Balance sheet statement [Statement of financial position]

    1.1

    Balance sheet statement: assets

    1.2

    Balance sheet statement: liabilities

    1.3

    Balance sheet statement: equity

    2

    Statement of profit or loss

    Breakdown of financial assets by instrument and by counterparty sector

    4.1

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

    4.2

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

    4.3

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

    4.4

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

    4.5

    Subordinated financial assets

    4.6

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

    4.7

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

    4.8

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

    4.9

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

    4.10

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

    5

    Breakdown of loans and advances by product

    6

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

    Breakdown of financial liabilities

    8.1

    Breakdown of financial liabilities by product and by counterparty sector

    8.2

    Subordinated financial liabilities

    Loan commitments, financial guarantees and other commitments

    9.1

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

    9.2

    Loan commitments, financial guarantees and other commitments received

    10

    Derivatives — trading

    Derivatives — hedge accounting

    11.2

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

    12

    Movements in allowances for credit losses and impairment of equity instruments

    Collateral and guarantees received

    13.1

    Breakdown of loans and advances by collateral and guarantees

    13.2

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

    13.3

    Collateral obtained by taking possession [tangible assets] accumulated

    14

    Fair value hierarchy: financial instruments at fair value

    Breakdown of selected statement of profit or loss items

    16.1

    Interest income and expenses by instrument and counterparty sector

    16.4

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

    Reconciliation between accounting and CRR scope of consolidation: balance Sheet

    17.1

    Reconciliation between accounting and CRR scope of consolidation: assets

    17.2

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

    17.3

    Reconciliation between accounting and CRR scope of consolidation: liabilities

    18

    Performing and non-performing exposures

    19

    Forborne exposures

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

    Geographical breakdown

    20.4

    Geographical breakdown of assets by residence of the counterparty

    20.5

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

    20.6

    Geographical breakdown of liabilities by residence of the counterparty

    PART 4 [ANNUAL]

    Group structure

    40.1

    Group structure: ‘entity-by-entity’


    ANNEX II

    Over-simplified supervisory financial reporting

    1.

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

    Table 3

    Template number

    Name of the template or of the group of templates

    PART 1 [QUARTERLY FREQUENCY]

    Balance sheet statement [Statement of financial position]

    1.1

    Balance sheet statement: assets

    1.2

    Balance sheet statement: liabilities

    1.3

    Balance sheet Statement: equity

    2

    Statement of profit or loss

    Breakdown of financial assets by instrument and by counterparty sector

    4.1

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

    4.2

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

    4.3

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

    4.4

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

    4.5

    Subordinated financial assets

    5

    Breakdown of loans and advances by product

    Breakdown of financial liabilities

    8.1

    Breakdown of financial liabilities by product and by counterparty sector

    8.2

    Subordinated financial liabilities

    Loan commitments, financial guarantees and other commitments

    9.1

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

    10

    Derivatives — trading

    Derivatives — hedge accounting

    11.1

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

    12

    Movements in allowances for credit losses and impairment of equity instruments

    14

    Fair value hierarchy: financial instruments at fair value

    18

    Performing and non-performing exposures

    19

    Forborne exposures

    2.

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

    Table 4

    Template number

    Name of the template or of the group of templates

    PART 1 [QUARTERLY FREQUENCY]

    Balance sheet statement [Statement of financial position]

    1.1

    Balance sheet statement: assets

    1.2

    Balance sheet statement: liabilities

    1.3

    Balance sheet statement: equity

    2

    Statement of profit or loss

    Breakdown of financial assets by instrument and by counterparty sector

    4.1

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

    4.2

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

    4.3

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

    4.4

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

    4.5

    Subordinated financial assets

    4.6

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

    4.7

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

    4.8

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

    4.9

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

    4.10

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

    5

    Breakdown of loans and advances by product

    Breakdown of financial liabilities

    8.1

    Breakdown of financial liabilities by product and by counterparty sector

    8.2

    Subordinated financial liabilities

    Loan commitments, financial guarantees and other commitments

    9.1

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

    10

    Derivatives — trading

    Derivatives — hedge accounting

    11.2

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

    12

    Movements in allowances for credit losses and impairment of equity instruments

    18

    Performing and non-performing exposures

    19

    Forborne exposures

    3.

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


    ANNEX III

    Supervisory financial reporting data points

    1.

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

    2.

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

    3.

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


    ANNEX IV

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

    Template number

    Name of the template or of the group of templates

    PART 1 [QUARTERLY FREQUENCY]

    Balance Sheet Statement [Statement of Financial Position]

    1.1

    Balance Sheet Statement: assets

    1.2

    Balance Sheet Statement: liabilities

    1.3

    Balance Sheet Statement: equity

    2

    Statement of profit or loss

    5

    Breakdown of loans and advances by product

    Breakdown of financial liabilities

    8.1

    Breakdown of financial liabilities by product and by counterparty sector

    8.2

    Subordinated financial liabilities

    10

    Derivatives — Trading

    Derivatives — Hedge accounting

    11.1

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

    18

    Performing and non-performing exposures

    19

    Forborne exposures


    COLOUR CODE IN TEMPLATES:

     

    Data point to be submitted

    1.   Balance Sheet Statement [Statement of Financial Position]

    1.1   Assets

     

    References

    Carrying amount

    010

    010

    Cash, cash balances at central banks and other demand deposits

    IAS 1.54 (i)

     

    020

    Cash on hand

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

     

    030

    Cash balances at central banks

    Annex V.Part 2.2

     

    040

    Other demand deposits

    Annex V.Part 2.3

     

    050

    Financial assets held for trading

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

     

    060

    Derivatives

    IAS 39.9

     

    070

    Equity instruments

    IAS 32.11

     

    080

    Debt securities

    Annex V.Part 1.24, 26

     

    090

    Loans and advances

    Annex V.Part 1.24, 27

     

    100

    Financial assets designated at fair value through profit or loss

    IFRS 7.8(a)(i); IAS 39.9

     

    110

    Equity instruments

    IAS 32.11

     

    120

    Debt securities

    Annex V.Part 1.24, 26

     

    130

    Loans and advances

    Annex V.Part 1.24, 27

     

    140

    Available-for-sale financial assets

    IFRS 7.8(d); IAS 39.9

     

    150

    Equity instruments

    IAS 32.11

     

    160

    Debt securities

    Annex V.Part 1.24, 26

     

    170

    Loans and advances

    Annex V.Part 1.24, 27

     

    180

    Loans and receivables

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

     

    190

    Debt securities

    Annex V.Part 1.24, 26

     

    200

    Loans and advances

    Annex V.Part 1.24, 27

     

    210

    Held-to-maturity investments

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

     

    220

    Debt securities

    Annex V.Part 1.24, 26

     

    230

    Loans and advances

    Annex V.Part 1.24, 27

     

    240

    Derivatives — Hedge accounting

    IFRS 7.22(b); IAS 39.9

     

    250

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

    IAS 39.89A(a)

     

    260

    Investments in subsidaries, joint ventures and associates

    IAS 1.54(e); Annex V.Part 2.4

     

    270

    Tangible assets

     

     

    280

    Property, Plant and Equipment

    IAS 16.6; IAS 1.54(a)

     

    290

    Investment property

    IAS 40.5; IAS 1.54(b)

     

    300

    Intangible assets

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

     

    310

    Goodwill

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

     

    320

    Other intangible assets

    IAS 38.8, 118

     

    330

    Tax assets

    IAS 1.54(n-o)

     

    340

    Current tax assets

    IAS 1.54(n); IAS 12.5

     

    350

    Deferred tax assets

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

     

    360

    Other assets

    Annex V.Part 2.5

     

    370

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

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

     

    380

    TOTAL ASSETS

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

     

    1.2   Liabilities

     

    References

    Carrying amount

    010

    010

    Financial liabilities held for trading

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

     

    020

    Derivatives

    IAS 39.9, AG 15(a)

     

    030

    Short positions

    IAS 39.AG 15(b)

     

    040

    Deposits

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

     

    050

    Debt securities issued

    Annex V.Part 1.31

     

    060

    Other financial liabilities

    Annex V.Part 1.32-34

     

    070

    Financial liabilities designated at fair value through profit or loss

    IFRS 7.8 (e)(i); IAS 39.9

     

    080

    Deposits

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

     

    090

    Debt securities issued

    Annex V.Part 1.31

     

    100

    Other financial liabilities

    Annex V.Part 1.32-34

     

    110

    Financial liabilities measured at amortised cost

    IFRS 7.8(f); IAS 39.47

     

    120

    Deposits

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

     

    130

    Debt securities issued

    Annex V.Part 1.31

     

    140

    Other financial liabilities

    Annex V.Part 1.32-34

     

    150

    Derivatives — Hedge accounting

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

     

    160

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

    IAS 39.89A(b)

     

    170

    Provisions

    IAS 37.10; IAS 1.54(l)

     

    180

    Pensions and other post employment defined benefit obligations

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

     

    190

    Other long term employee benefits

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

     

    200

    Restructuring

    IAS 37.71, 84(a)

     

    210

    Pending legal issues and tax litigation

    IAS 37.Appendix C. Examples 6 and 10

     

    220

    Commitments and guarantees given

    IAS 37.Appendix C.9

     

    230

    Other provisions

     

     

    240

    Tax liabilities

    IAS 1.54(n-o)

     

    250

    Current tax liabilities

    IAS 1.54(n); IAS 12.5

     

    260

    Deferred tax liabilities

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

     

    270

    Share capital repayable on demand

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

     

    280

    Other liabilities

    Annex V.Part 2.10

     

    290

    Liabilities included in disposal groups classified as held for sale

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

     

    300

    TOTAL LIABILITIES

    IAS 1.9(b);IG 6

     

    1.3   Equity

     

    References

    Carrying amount

    010

    010

    Capital

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

     

    020

    Paid up capital

    IAS 1.78(e)

     

    030

    Unpaid capital which has been called up

    IAS 1.78(e); Annex V.Part 2.14

     

    040

    Share premium

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

     

    050

    Equity instruments issued other than capital

    Annex V.Part 2.15-16

     

    060

    Equity component of compound financial instruments

    IAS 32.28-29; Annex V.Part 2.15

     

    070

    Other equity instruments issued

    Annex V.Part 2.16

     

    080

    Other equity

    IFRS 2.10; Annex V.Part 2.17

     

    090

    Accumulated other comprehensive income

    Article 4(1)(100) of the CRR

     

    095

    Items that will not be reclassified to profit or loss

    IAS 1.82A(a)

     

    100

    Tangible assets

    IAS 16.39-41

     

    110

    Intangible assets

    IAS 38.85-87

     

    120

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

    IAS 1.7

     

    122

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

    IFRS 5.38, IG Example 12

     

    124

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

    IAS 1.82(h); IAS 28.11

     

    128

    Items that may be reclassified to profit or loss

    IAS 1.82A(a)

     

    130

    Hedge of net investments in foreign operations [effective portion]

    IAS 39.102(a)

     

    140

    Foreign currency translation

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

     

    150

    Hedging derivatives. Cash flow hedges [effective portion]

    IFRS 7.23(c); IAS 39.95-101

     

    160

    Available-for-sale financial assets

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

     

    170

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

    IFRS 5.38, IG Example 12

     

    180

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

    IAS 1.82(h); IAS 28.11

     

    190

    Retained earnings

    Article 4(1)(123) of the CRR

     

    200

    Revaluation reserves

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

     

    210

    Other reserves

    IAS 1.54; IAS 1.78(e)

     

    220

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

    IAS 28.11; Annex V.Part 2.19

     

    230

    Other

    Annex V.Part 2.19

     

    240

    (-) Treasury shares

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

     

    250

    Profit or loss attributable to owners of the parent

    IAS 27.28; IAS 1.83(a)(ii)

     

    260

    (-) Interim dividends

    IAS 32.35

     

    270

    Minority interests [Non-controlling interests]

    IAS 27.4; IAS 1.54(q); IAS 27.27

     

    280

    Accumulated Other Comprehensive Income

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

     

    290

    Other items

    IAS 27.27-28

     

    300

    TOTAL EQUITY

    IAS 1.9(c), IG 6

     

    310

    TOTAL EQUITY AND TOTAL LIABILITIES

    IAS 1.IG6

     

    2.   Statement of profit or loss

     

    References

    Current period

    010

    010

    Interest income

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

     

    020

    Financial assets held for trading

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

     

    030

    Financial assets designated at fair value through profit or loss

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

     

    040

    Available-for-sale financial assets

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

     

    050

    Loans and receivables

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

     

    060

    Held-to-maturity investments

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

     

    070

    Derivatives — Hedge accounting, interest rate risk

    IAS 39.9; Annex V.Part 2.23

     

    080

    Other assets

    Annex V.Part 2.25

     

    090

    (Interest expenses)

    IAS 1.97; Annex V.Part 2.21

     

    100

    (Financial liabilities held for trading)

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

     

    110

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

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

     

    120

    (Financial liabilities measured at amortised cost)

    IFRS 7.20(b); IAS 39.47

     

    130

    (Derivatives — Hedge accounting, interest rate risk)

    IAS 39.9; Annex V.Part 2.23

     

    140

    (Other liabilities)

    Annex V.Part 2.26

     

    150

    (Expenses on share capital repayable on demand)

    IFRIC 2.11

     

    160

    Dividend income

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

     

    170

    Financial assets held for trading

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

     

    180

    Financial assets designated at fair value through profit or loss

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

     

    190

    Available-for-sale financial assets

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

     

    200

    Fee and commission income

    IFRS 7.20(c)

     

    210

    (Fee and commission expenses)

    IFRS 7.20(c)

     

    220

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

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

     

    230

    Available-for-sale financial assets

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

     

    240

    Loans and receivables

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

     

    250

    Held-to-maturity investments

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

     

    260

    Financial liabilities measured at amortised cost

    IFRS 7.20(a)(v); IAS 39.56

     

    270

    Other

     

     

    280

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

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

     

    290

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

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

     

    300

    Gains or (-) losses from hedge accounting, net

    IFRS 7.24; Annex V.Part 2.30

     

    310

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

    IAS 21.28, 52 (a)

     

    330

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

    IAS 1.34

     

    340

    Other operating income

    Annex V.Part 2.141-143

     

    350

    (Other operating expenses)

    Annex V.Part 2.141-143

     

    355

    TOTAL OPERATING INCOME, NET

     

     

    360

    (Administrative expenses)

     

     

    370

    (Staff expenses)

    IAS 19.7; IAS 1.102, IG 6

     

    380

    (Other administrative expenses)

     

     

    390

    (Depreciation)

    IAS 1.102, 104

     

    400

    (Property, Plant and Equipment)

    IAS 1.104; IAS 16.73(e)(vii)

     

    410

    (Investment Properties)

    IAS 1.104; IAS 40.79(d)(iv)

     

    420

    (Other intangible assets)

    IAS 1.104; IAS 38.118(e)(vi)

     

    430

    (Provisions or (-) reversal of provisions)

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

     

    440

    (Commitments and guarantees given)

     

     

    450

    (Other provisions)

     

     

    460

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

    IFRS 7.20(e)

     

    470

    (Financial assets measured at cost)

    IFRS 7.20(e); IAS 39.66

     

    480

    (Available- for-sale financial assets)

    IFRS 7.20(e); IAS 39.67

     

    490

    (Loans and receivables

    IFRS 7.20(e); IAS 39.63

     

    500

    (Held to maturity investments)

    IFRS 7.20(e); IAS 39.63

     

    510

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

    IAS 28.40-43

     

    520

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

    IAS 36.126(a)(b)

     

    530

    (Property, plant and equipment)

    IAS 16.73(e)(v-vi)

     

    540

    (Investment properties)

    IAS 40.79(d)(v)

     

    550

    (Goodwill)

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

     

    560

    (Other intangible assets)

    IAS 38.118 (e)(iv)(v)

     

    570

    (Other)

    IAS 36.126 (a)(b)

     

    580

    Negative goodwill recognised in profit or loss

    IFRS 3.Appendix B64(n)(i)

     

    590

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

    IAS 1.82(c)

     

    600

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

    IFRS 5.37; Annex V.Part 2.27

     

    610

    PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

    IAS 1.102, IG 6; IFRS 5.33 A

     

    620

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

    IAS 1.82(d); IAS 12.77

     

    630

    PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

    IAS 1, IG 6

     

    640

    Profit or (-) loss after tax from discontinued operations

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

     

    650

    Profit or (-) loss before tax from discontinued operations

    IFRS 5.33(b)(i)

     

    660

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

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

     

    670

    PROFIT OR (-) LOSS FOR THE YEAR

    IAS 1.82(f)

     

    680

    Attributable to minority interest [non-controlling interests]

    IAS 1.83(a)(i)

     

    690

    Attributable to owners of the parent

    IAS 1.83(a)(ii)

     

    5.   Breakdown of loans and advances by product

     

     

    References

    Central banks

    General government

    Credit institutions

    Other financial corporations

    Non-financial corporations

    Households

    Annex V.Part 1.35(a)

    Annex V.Part 1.35(b)

    Annex V.Part 1.35(c)

    Annex V.Part 1.35(d)

    Annex V.Part 1.35(e)

    Annex V.Part 1.35(f)

    010

    020

    030

    040

    050

    060

    By product

    010

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

    Annex V.Part 2.41(a)

     

     

     

     

     

     

    020

    Credit card debt

    Annex V.Part 2.41(b)

     

     

     

     

     

     

    030

    Trade receivables

    Annex V.Part 2.41(c)

     

     

     

     

     

     

    040

    Finance leases

    Annex V.Part 2.41(d)

     

     

     

     

     

     

    050

    Reverse repurchase loans

    Annex V.Part 2.41(e)

     

     

     

     

     

     

    060

    Other term loans

    Annex V.Part 2.41(f)

     

     

     

     

     

     

    070

    Advances that are not loans

    Annex V.Part 2.41(g)

     

     

     

     

     

     

    080

    LOANS AND ADVANCES

    Annex V.Part 1.24, 27

     

     

     

     

     

     

    By collateral

    090

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

    Annex V.Part 2.41(h)

     

     

     

     

     

     

    100

    of which: other collateralised loans

    Annex V.Part 2.41(i)

     

     

     

     

     

     

    By purpose

    110

    of which: credit for consumption

    Annex V.Part 2.41(j)

     

     

     

     

     

     

    120

    of which: lending for house purchase

    Annex V.Part 2.41(k)

     

     

     

     

     

     

    By subordination

    130

    of which: project finance loans

    Annex V.Part 2.41(l)

     

     

     

     

     

     

    8.   Breakdown of financial liabilities

    8.1   Breakdown of financial liabilities by product and by counterparty sector

     

    References

    Carrying amount

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

    Amount contractually required to pay at maturity

    Held for trading

    Designated at fair value through profit or loss

    Amortised cost

    Hedge accounting

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

    IFRS 7.8(e)(i); IAS 39.9

    IFRS 7.8(f); IAS 39.47

    IFRS 7.22(b); IAS 39.9

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

    IFRS 7.10(b)

    010

    020

    030

    037

    040

    050

    010

    Derivatives

    IAS 39.9, AG 15(a)

     

     

     

     

     

     

    020

    Short positions

    IAS 39 AG 15(b)

     

     

     

     

     

     

    030

    Equity instruments

    IAS 32.11

     

     

     

     

     

     

    040

    Debt securities

    Annex V.Part 1.24, 26

     

     

     

     

     

     

    050

    Deposits

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

     

     

     

     

     

     

    060

    Central banks

    Annex V.Part 1.35(a)

     

     

     

     

     

     

    070

    Current accounts/overnight deposits

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

     

     

     

     

     

     

    080

    Deposits with agreed maturity

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

     

     

     

     

     

     

    090

    Deposits redeemable at notice

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

     

     

     

     

     

     

    100

    Repurchase agreements

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

     

     

     

     

     

     

    110

    General government

    Annex V.Part 1.35(b)

     

     

     

     

     

     

    120

    Current accounts/overnight deposits

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

     

     

     

     

     

     

    130

    Deposits with agreed maturity

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

     

     

     

     

     

     

    140

    Deposits redeemable at notice

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

     

     

     

     

     

     

    150

    Repurchase agreements

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

     

     

     

     

     

     

    160

    Credit institutions

    Annex V.Part 1.35(c)

     

     

     

     

     

     

    170

    Current accounts/overnight deposits

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

     

     

     

     

     

     

    180

    Deposits with agreed maturity

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

     

     

     

     

     

     

    190

    Deposits redeemable at notice

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

     

     

     

     

     

     

    200

    Repurchase agreements

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

     

     

     

     

     

     

    210

    Other financial corporations

    Annex V.Part 1.35(d)

     

     

     

     

     

     

    220

    Current accounts/overnight deposits

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

     

     

     

     

     

     

    230

    Deposits with agreed maturity

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

     

     

     

     

     

     

    240

    Deposits redeemable at notice

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

     

     

     

     

     

     

    250

    Repurchase agreements

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

     

     

     

     

     

     

    260

    Non-financial corporations

    Annex V.Part 1.35(e)

     

     

     

     

     

     

    270

    Current accounts/overnight deposits

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

     

     

     

     

     

     

    280

    Deposits with agreed maturity

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

     

     

     

     

     

     

    290

    Deposits redeemable at notice

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

     

     

     

     

     

     

    300

    Repurchase agreements

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

     

     

     

     

     

     

    310

    Households

    Annex V.Part 1.35(f)

     

     

     

     

     

     

    320

    Current accounts/overnight deposits

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

     

     

     

     

     

     

    330

    Deposits with agreed maturity

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

     

     

     

     

     

     

    340

    Deposits redeemable at notice

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

     

     

     

     

     

     

    350

    Repurchase agreements

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

     

     

     

     

     

     

    360

    Debt securities issued

    Annex V.Part 1.31; Annex V.Part 2.52

     

     

     

     

     

     

    370

    Certificates of deposits

    Annex V.Part 2.52(a)

     

     

     

     

     

     

    380

    Asset-backed securities

    Article 4(1)(61) of the CRR

     

     

     

     

     

     

    390

    Covered bonds

    Article 129(1) of the CRR

     

     

     

     

     

     

    400

    Hybrid contracts

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

     

     

     

     

     

     

    410

    Other debt securities issued

    Annex V.Part 2.52(e)

     

     

     

     

     

     

    420

    Convertible compound financial instruments

    IAS 32.AG 31

     

     

     

     

     

     

    430

    Non-convertible

     

     

     

     

     

     

     

    440

    Other financial liabilities

    Annex V.Part 1.32-34

     

     

     

     

     

     

    450

    FINANCIAL LIABILITIES

     

     

     

     

     

     

     

    8.2.   Subordinated financial liabilities

     

    Carrying amount

     

    References

    Designated at fair value through profit or loss

    At amortised cost

    IFRS 7.8(e)(i); IAS 39.9

    IFRS 7.8(f); IAS 39.47

    010

    020

    010

    Deposits

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

     

     

    020

    Debt securities issued

    Annex V.Part 1.31

     

     

    030

    SUBORDINATED FINANCIAL LIABILITIES

    Annex V.Part 2.53-54

     

     

    10.   Derivatives — Trading

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

    TEMPLATE NUMBER

    Carrying amount

    Notional amount

    References

    Financial assets held for trading

    Financial liabilities held for trading

    Total Trading

    of which: sold

    Annex V.Part 2.69

    Annex V.Part 2.69

    Annex V.Part 2.70-71

    Annex V.Part 2.72

    010

    020

    030

    040

    010

    Interest rate

    Annex V.Part 2.67(a)

     

     

     

     

    020

    of which: economic hedges

    Annex V.Part 2.74

     

     

     

     

    030

    OTC options

     

     

     

     

     

    040

    OTC other

     

     

     

     

     

    050

    Organised market options

     

     

     

     

     

    060

    Organised market other

     

     

     

     

     

    070

    Equity

    Annex V.Part 2.67(b)

     

     

     

     

    080

    of which: economic hedges

    Annex V.Part 2.74

     

     

     

     

    090

    OTC options

     

     

     

     

     

    100

    OTC other

     

     

     

     

     

    110

    Organised market options

     

     

     

     

     

    120

    Organised market other

     

     

     

     

     

    130

    Foreign exchange and gold

    Annex V.Part 2.67(c)

     

     

     

     

    140

    of which: economic hedges

    Annex V.Part 2.74

     

     

     

     

    150

    OTC options

     

     

     

     

     

    160

    OTC other

     

     

     

     

     

    170

    Organised market options

     

     

     

     

     

    180

    Organised market other

     

     

     

     

     

    190

    Credit

    Annex V.Part 2.67(d)

     

     

     

     

    200

    of which: economic hedges

    Annex V.Part 2.74

     

     

     

     

    210

    Credit default swap

     

     

     

     

     

    220

    Credit spread option

     

     

     

     

     

    230

    Total return swap

     

     

     

     

     

    240

    Other

     

     

     

     

     

    250

    Commodity

    Annex V.Part 2.67(e)

     

     

     

     

    260

    of which: economic hedges

    Annex V.Part 2.74

     

     

     

     

    270

    Other

    Annex V.Part 2.67(f)

     

     

     

     

    280

    of which: economic hedges

    Annex V.Part 2.74

     

     

     

     

    290

    DERIVATIVES

    IAS 39.9

     

     

     

     

    300

    of which: OTC — credit institutions

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

     

     

     

     

    310

    of which: OTC — other financial corporations

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

     

     

     

     

    320

    of which: OTC — rest

    Annex V.Part 2.75(c)

     

     

     

     

    11.   Derivatives — Hedge accounting

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

    By product or by type of market

    References

    Carrying amount

    Notional amount

    Assets

    Liabilities

    Total Hedging

    of which: sold

    Annex V.Part 2.69

    Annex V.Part 2.69

    Annex V.Part 2.70, 71

    Annex V.Part 2.72

    010

    020

    030

    040

    010

    Interest rate

    Annex V.Part 2.67(a)

     

     

     

     

    020

    OTC options

     

     

     

     

     

    030

    OTC other

     

     

     

     

     

    040

    Organised market options

     

     

     

     

     

    050

    Organised market other

     

     

     

     

     

    060

    Equity

    Annex V.Part 2.67(b)

     

     

     

     

    070

    OTC options

     

     

     

     

     

    080

    OTC other

     

     

     

     

     

    090

    Organised market options

     

     

     

     

     

    100

    Organised market other

     

     

     

     

     

    110

    Foreign exchange and gold

    Annex V.Part 2.67(c)

     

     

     

     

    120

    OTC options

     

     

     

     

     

    130

    OTC other

     

     

     

     

     

    140

    Organised market options

     

     

     

     

     

    150

    Organised market other

     

     

     

     

     

    160

    Credit

    Annex V.Part 2.67(d)

     

     

     

     

    170

    Credit default swap

     

     

     

     

     

    180

    Credit spread option

     

     

     

     

     

    190

    Total return swap

     

     

     

     

     

    200

    Other

     

     

     

     

     

    210

    Commodity

    Annex V.Part 2.67(e)

     

     

     

     

    220

    Other

    Annex V.Part 2.67(f)

     

     

     

     

    230

    FAIR VALUE HEDGES

    IFRS 7.22(b); IAS 39.86(a)

     

     

     

     

    240

    Interest rate

    Annex V.Part 2.67(a)

     

     

     

     

    250

    OTC options

     

     

     

     

     

    260

    OTC other

     

     

     

     

     

    270

    Organised market options

     

     

     

     

     

    280

    Organised market other

     

     

     

     

     

    290

    Equity

    Annex V.Part 2.67(b)

     

     

     

     

    300

    OTC options

     

     

     

     

     

    310

    OTC other

     

     

     

     

     

    320

    Organised market options

     

     

     

     

     

    330

    Organised market other

     

     

     

     

     

    340

    Foreign exchange and gold

    Annex V.Part 2.67(c)

     

     

     

     

    350

    OTC options

     

     

     

     

     

    360

    OTC other

     

     

     

     

     

    370

    Organised market options

     

     

     

     

     

    380

    Organised market other

     

     

     

     

     

    390

    Credit

    Annex V.Part 2.67(d)

     

     

     

     

    400

    Credit default swap

     

     

     

     

     

    410

    Credit spread option

     

     

     

     

     

    420

    Total return swap

     

     

     

     

     

    430

    Other

     

     

     

     

     

    440

    Commodity

    Annex V.Part 2.67(e)

     

     

     

     

    450

    Other

    Annex V.Part 2.67(f)

     

     

     

     

    460

    CASH FLOW HEDGES

    IFRS 7.22(b); IAS 39.86(b)

     

     

     

     

    470

    HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION

    IFRS 7.22(b); IAS 39.86(c)

     

     

     

     

    480

    PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK

    IAS 39.89A, IE 1-31

     

     

     

     

    490

    PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK

    IAS 39 IG F6 1-3

     

     

     

     

    500

    DERIVATIVES-HEDGE ACCOUNTING

    IFRS 7.22(b); IAS 39.9

     

     

     

     

    510

    of which: OTC — credit institutions

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

     

     

     

     

    520

    of which: OTC — other financial corporations

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

     

     

     

     

    530

    of which: OTC — rest

    Annex V.Part 2.75(c)

     

     

     

     

    18.   Information on performing and non-performing exposures

     

    References

    Gross carrying amount

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

    Collateral received and financial guarantees received

     

    Performing

    Non-performing

     

    on performing exposures

    on non-performing exposures

     

    Not past due or Past due <= 30 days

    Past due > 30 days <= 60 days

    Past due > 60 days <= 90 days

     

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

    Past due > 90 days <= 180 days

    Past due > 180 days <= 1 year

    Past due > 1 year

    Of which: defaulted

    Of which: impaired

     

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

    Past due > 90 days <= 180 days

    Past due > 180 days <= 1 year

    Past due > 1 year

    Collateral received on non-performing exposues

    Financial guarantees received on non-performing exposures

    010

    020

    030

    040

    050

    060

    070

    080

    090

    100

    110

    120

    130

    140

    150

    160

    170

    180

    190

    200

    210

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

    Annex V. Part 2. 145-162

    Annex V. Part 2. 158

    Annex V. Part 2. 158

    Annex V. Part 2. 158

    Annex V. Part 2. 145-162

    Annex V. Part 2. 159

    Annex V. Part 2. 159

    Annex V. Part 2. 159

    Annex V. Part 2. 159

    CRR Article 178; Annex V. Part 2.61

    IAS 39. 58-70

    Annex V. Part 2. 46

    Annex V. Part 2. 161

    Annex V. Part 2. 161

    Annex V. Part 2. 159,161

    Annex V. Part 2. 159,161

    Annex V. Part 2. 159,161

    Annex V. Part 2. 159,161

    Annex V. Part 2. 162

    Annex V. Part 2. 162

    010

    Debt securities

    Annex V.Part 1.24, 26

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    020

    Central banks

    Annex V.Part 1.35(a)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    030

    General government

    Annex V.Part 1.35(b)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    040

    Credit institutions

    Annex V.Part 1.35(c)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    050

    Other financial corporations

    Annex V.Part 1.35(d)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    060

    Non-financial corporations

    Annex V.Part 1.35(e)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    070

    Loans and advances

    Annex V.Part 1.24, 27

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    080

    Central banks

    Annex V.Part 1.35(a)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    090

    General government

    Annex V.Part 1.35(b)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    100

    Credit institutions

    Annex V.Part 1.35(c)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    110

    Other financial corporations

    Annex V.Part 1.35(d)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    120

    Non-financial corporations

    Annex V.Part 1.35(e)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    130

    Of which: Small and Medium-sized Enterprises

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

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    140

    Of which: Commercial real estate

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    150

    Households

    Annex V.Part 1.35(f)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    160

    Of which: Residential mortgage loans

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    170

    Of which: Credit for consumption

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    180

    DEBT INSTRUMENTS AT AMORTISED COST

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

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    190

    Debt securities

    Annex V.Part 1.24, 26

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    200

    Central banks

    Annex V.Part 1.35(a)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    210

    General government

    Annex V.Part 1.35(b)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    220

    Credit institutions

    Annex V.Part 1.35(c)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    230

    Other financial corporations

    Annex V.Part 1.35(d)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    240

    Non-financial corporations

    Annex V.Part 1.35(e)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    250

    Loans and advances

    Annex V.Part 1.24, 27

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    260

    Central banks

    Annex V.Part 1.35(a)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    270

    General government

    Annex V.Part 1.35(b)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    280

    Credit institutions

    Annex V.Part 1.35(c)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    290

    Other financial corporations

    Annex V.Part 1.35(d)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    300

    Non-financial corporations

    Annex V.Part 1.35(e)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    310

    Households

    Annex V.Part 1.35(f)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    320

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

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

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    330

    DEBT INSTRUMENTS other than HFT

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

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    340

    Loan commitments given

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

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    350

    Central banks

    Annex V.Part 1.35(a)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    360

    General government

    Annex V.Part 1.35(b)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    370

    Credit institutions

    Annex V.Part 1.35(c)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    380

    Other financial corporations

    Annex V.Part 1.35(d)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    390

    Non-financial corporations

    Annex V.Part 1.35(e)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    400

    Households

    Annex V.Part 1.35(f)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    410

    Financial guarantees given

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

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    420

    Central banks

    Annex V.Part 1.35(a)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    430

    General government

    Annex V.Part 1.35(b)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    440

    Credit institutions

    Annex V.Part 1.35(c)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    450

    Other financial corporations

    Annex V.Part 1.35(d)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    460

    Non-financial corporations

    Annex V.Part 1.35(e)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    470

    Households

    Annex V.Part 1.35(f)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    480

    Other Commitments given

    CRR Annex I; Annex V.Part 2.56, 59

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    490

    Central banks

    Annex V.Part 1.35(a)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    500

    General government

    Annex V.Part 1.35(b)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    510

    Credit institutions

    Annex V.Part 1.35(c)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    520

    Other financial corporations

    Annex V.Part 1.35(d)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    530

    Non-financial corporations

    Annex V.Part 1.35(e)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    540

    Households

    Annex V.Part 1.35(f)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    550

    OFF-BALANCE SHEET EXPOSURES

    Annex V.Part 2.55

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    19.   Information on forborne exposures

     

    References

    Gross carrying amount of exposures with forbearance measures

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

    Collateral received and financial guarantees received

     

    Performing exposures with forbearance measures

    Non-performing exposures with forbearance measures

     

    on perfoming exposures with forbearance measures

    on non-performing exposures with forbearance measures

     

    Instruments with modifications in their terms and conditions

    Refinancing

    of which: Performing forborne exposures under probation

     

    Instruments with modifications in their terms and conditions

    Refinancing

    of which: Defaulted

    of which: Impaired

    of which: Forbearance of non-performing exposures

     

    Instruments with modifications in their terms and conditions

    Refinancing

    Collateral received on exposures with forbearance measures

    Financial guarantees received on exposures with forbearance measures

    010

    020

    030

    040

    050

    060

    070

    080

    090

    100

    110

    120

    130

    140

    150

    160

    170

    180

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

    Annex V. Part 2. 145-162

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

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

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

    Annex V. Part 2. 145-162

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

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

    CRR Article 178; Annex V. Part 2.61

    IAS 39. 58-70

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

    Annex V. Part 2. 46, 183

    Annex V. Part 2. 145-183

    Annex V. Part 2. 145-183

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

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

    Annex V. Part 2. 162

    Annex V. Part 2. 162

    010

    Debt securities

    Annex V.Part 1.24, 26

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    020

    Central banks

    Annex V.Part 1.35(a)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    030

    General government

    Annex V.Part 1.35(b)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    040

    Credit institutions

    Annex V.Part 1.35(c)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    050

    Other financial corporations

    Annex V.Part 1.35(d)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    060

    Non-financial corporations

    Annex V.Part 1.35(e)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    070

    Loans and advances

    Annex V.Part 1.24, 27

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    080

    Central banks

    Annex V.Part 1.35(a)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    090

    General government

    Annex V.Part 1.35(b)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    100

    Credit institutions

    Annex V.Part 1.35(c)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    110

    Other financial corporations

    Annex V.Part 1.35(d)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    120

    Non-financial corporations

    Annex V.Part 1.35(e)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    130

    Of which: Small and Medium-sized Enterprises

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

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    140

    Of which: Commercial real estate

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    150

    Households

    Annex V.Part 1.35(f)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    160

    Of which: Residential mortgage loans

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    170

    Of which: Credit for consumption

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    180

    DEBT INSTRUMENTS AT AMORTISED COST

    Annex V. Part 1.13 (d)(e)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    190

    Debt securities

    Annex V.Part 1.24, 26

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    200

    Central banks

    Annex V.Part 1.35(a)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    210

    General government

    Annex V.Part 1.35(b)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    220

    Credit institutions

    Annex V.Part 1.35(c)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    230

    Other financial corporations

    Annex V.Part 1.35(d)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    240

    Non-financial corporations

    Annex V.Part 1.35(e)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    250

    Loans and advances

    Annex V.Part 1.24, 27

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    260

    Central banks

    Annex V.Part 1.35(a)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    270

    General government

    Annex V.Part 1.35(b)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    280

    Credit institutions

    Annex V.Part 1.35(c)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    290

    Other financial corporations

    Annex V.Part 1.35(d)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    300

    Non-financial corporations

    Annex V.Part 1.35(e)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    310

    Households

    Annex V.Part 1.35(f)

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    320

    DEBT INSTRUMENTS AT FAIR VALUE other than HFT

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

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    330

    DEBT INSTRUMENTS other than HFT

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

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    340

    Loan commitments given

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

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     


    ANNEX V

    REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

    FINREP TEMPLATES FOR GAAP

    Template number

    Name of the template or of the group of templates

    PART 1 [QUARTERLY FREQUENCY]

    Balance Sheet Statement [Statement of Financial Position]

    1.1

    Balance Sheet Statement: assets

    1.2

    Balance Sheet Statement: liabilities

    1.3

    Balance Sheet Statement: equity

    2

    Statement of profit or loss

    5

    Breakdown of loans and advances by product

    Breakdown of financial liabilities

    8.1

    Breakdown of financial liabilities by product and by counterparty sector

    8.2

    Subordinated financial liabilities

    10

    Derivatives — Trading

    Derivatives — Hedge accounting

    11.2

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

    18

    Performing and non-performing exposures

    19

    Forborne exposures


    COLOUR CODE IN TEMPLATES:

     

    Data point to be submitted

    1.   Balance Sheet Statement [Statement of Financial Position]

    1.1   Assets

     

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

    Carrying amount

    010

    010

    Cash, cash balances at central banks and other demand deposits

    BAD Article 4. Assets (1)

     

    020

    Cash on hand

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

     

    030

    Cash balances at central banks

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

     

    091

    Trading financial assets

    Annex V.Part 1.15

     

    092

    Derivatives

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

     

    093

    Equity instruments

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

     

    094

    Debt securities

    Annex V.Part 1.24, 26

     

    095

    Loans and advances

    Annex V.Part 1.24, 27

     

    171

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

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

     

    172

    Equity instruments

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

     

    173

    Debt securities

    Annex V.Part 1.24, 26

     

    174

    Loans and advances

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

     

    175

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

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

     

    176

    Equity instruments

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

     

    177

    Debt securities

    Annex V.Part 1.24, 26

     

    178

    Loans and advances

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

     

    231

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

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

     

    232

    Debt securities

    Annex V.Part 1.24, 26

     

    233

    Loans and advances

    Annex V.Part 1.24, 27

     

    234

    Other non-trading non-derivative financial assets

    BAD Articles 35-37; Annex V.Part 1.17

     

    235

    Equity instruments

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

     

    236

    Debt securities

    Annex V.Part 1.24, 26

     

    237

    Loans and advances

    Annex V.Part 1.24, 27

     

    240

    Derivatives — Hedge accounting

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

     

    260

    Investments in subsidaries, joint ventures and associates

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

     

    270

    Tangible assets

    BAD Article 4.Assets(10)

     

    280

    Property, Plant and Equipment

     

     

    290

    Investment property

     

     

    300

    Intangible assets

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

     

    310

    Goodwill

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

     

    320

    Other intangible assets

    BAD Article 4.Assets(9)

     

    330

    Tax assets

     

     

    340

    Current tax assets

     

     

    350

    Deferred tax assets

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

     

    360

    Other assets

    Annex V.Part 2.5

     

    380

    TOTAL ASSETS

    BAD Article 4 Assets

     

    1.2   Liabilities

     

    References National GAAP based on BAD

    Carrying amount

    010

    061

    Trading financial liabilities

    4th Directive Article 42a(3)

     

    062

    Derivatives

    CRR Annex II; Annex V.Part 1.15

     

    063

    Short positions

     

     

    064

    Deposits

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

     

    065

    Debt securities issued

    Annex V.Part 1.31

     

    066

    Other financial liabilities

    Annex V.Part 1.32-34

     

    141

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

    4th Directive Article 42a(3)

     

    142

    Deposits

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

     

    143

    Debt securities issued

    Annex V.Part 1.31

     

    144

    Other financial liabilities

    Annex V.Part 1.32-34

     

    150

    Derivatives — Hedge accounting

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

     

    170

    Provisions

    BAD Article 4.Liabilities(6)

     

    171

    Funds for general banking risks [if presented within liabilities]

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

     

    180

    Pensions and other post employment defined benefit obligations

    Annex V.Part 2.7

     

    190

    Other long term employee benefits

    Annex V.Part 2.8

     

    200

    Restructuring

     

     

    210

    Pending legal issues and tax litigation

     

     

    220

    Commitments and guarantees given

    BAD Articles 24-25, 33(1)

     

    230

    Other provisions

     

     

    240

    Tax liabilities

     

     

    250

    Current tax liabilities

     

     

    260

    Deferred tax liabilities

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

     

    280

    Other liabilities

    Annex V.Part 2.10

     

    300

    TOTAL LIABILITIES

     

     

    1.3   Equity

     

    References National GAAP based on BAD

    Carrying amount

    010

    010

    Capital

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

     

    020

    Paid-up capital

    BAD Article 4.Liabilities(9)

     

    030

    Unpaid capital which has been called up

    BAD Article 4.Liabilities(9)

     

    040

    Share premium

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

     

    050

    Equity instruments issued other than capital

    Annex V.Part 2.15-16

     

    060

    Equity component of compound financial instruments

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

     

    070

    Other equity instruments issued

    Annex V.Part 2.16

     

    080

    Other equity

    Annex V.Part 2.17

     

    190

    Retained earnings

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

     

    200

    Revaluation reserves

    BAD Article 4.Liabilities(12)

     

    201

    Tangible assets

    4th Directive Article 33(1)(c)

     

    202

    Equity instruments

    4th Directive Article 33(1)(c)

     

    203

    Debt securities

    4th Directive Article 33(1)(c)

     

    204

    Other

    4th Directive Article 33(1)(c)

     

    205

    Fair value reserves

    4th Directive Article 42a(1)

     

    206

    Hedge of net investments in foreign operations

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

     

    207

    Hedging derivatives — cash flow hedges

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

     

    208

    Hedging derivatives — other hedges

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

     

    209

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

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

     

    210

    Other reserves

    BAD Article 4 Liabilities(11)-(13)

     

    215

    Funds for general banking risks [if presented within equity]

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

     

    220

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

    4th Directive Article 59.4; Annex V.Part 2.19

     

    230

    Other

    Annex V.Part 2.19

     

    235

    First consolidation differences

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

     

    240

    (-) Treasury shares

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

     

    250

    Profit or loss attributable to owners of the parent

    BAD Article 4.Liabilities(14)

     

    260

    (-) Interim dividends

    CRR Article 26(2b)

     

    270

    Minority interests [Non-controlling interests]

    Article 21 of the 7th Directive

     

    280

    Accumulated Other Comprehensive Income

    Article 4(1)(100) of the CRR

     

    290

    Other items

     

     

    300

    TOTAL EQUITY

     

     

    310

    TOTAL EQUITY AND TOTAL LIABILITIES

    BAD Article 4.Liabilities

     

    2.   Statement of profit or loss

     

    References National GAAP based on BAD

    Current period

    010

    010

    Interest income

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

     

    090

    (Interest expenses)

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

     

    160

    Dividend income

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

     

    200

    Fee and commission income

    BAD Article 27.Vertical layout(4)

     

    210

    (Fee and commission expenses)

    BAD Article 27.Vertical layout(5)

     

    220

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

    BAD Article 27.Vertical layout(6)

     

    285

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

    BAD Article 27.Vertical layout(6)

     

    295

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

    BAD Article 27.Vertical layout(6)

     

    300

    Gains or (-) losses from hedge accounting, net

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

     

    310

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

    BAD Article 39

     

    320

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

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

     

    330

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

     

     

    340

    Other operating income

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

     

    350

    (Other operating expenses)

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

     

    355

    TOTAL OPERATING INCOME, NET

     

     

    360

    (Administrative expenses)

    BAD Article 27.Vertical layout(8)

     

    370

    (Staff expenses)

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

     

    380

    (Other administrative expenses)

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

     

    390

    (Depreciation)

     

     

    400

    (Property, Plant and Equipment)

    BAD Article 27.Vertical layout(9)

     

    410

    (Investment Properties)

    BAD Article 27.Vertical layout(9)

     

    415

    (Goodwill)

    BAD Article 27.Vertical layout(9)

     

    420

    (Other intangible assets)

    BAD Article 27.Vertical layout(9)

     

    430

    (Provisions or (-) reversal of provisions)

     

     

    440

    (Commitments and guarantees given)

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

     

    450

    (Other provisions)

     

     

    455

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

    BAD Article 38.2

     

    460

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

    BAD Article 35-37

     

    510

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

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

     

    520

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

     

     

    530

    (Property, plant and equipment)

    BAD Article 27.Vertical layout(9)

     

    540

    (Investment properties)

    BAD Article 27.Vertical layout(9)

     

    550

    (Goodwill)

    BAD Article 27.Vertical layout(9)

     

    560

    (Other intangible assets)

    BAD Article 27.Vertical layout(9)

     

    570

    (Other)

     

     

    580

    Negative goodwill recognised in profit or loss

    7th Directive Article 31

     

    590

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

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

     

    610

    PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

     

     

    620

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

    BAD Article 27.Vertical layout(15)

     

    630

    PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

    BAD Article 27.Vertical layout(16)

     

    632

    Extraordinary profit or (-) loss after tax

    BAD Article 27.Vertical layout(21)

     

    633

    Extraordinary profit or loss before tax

    BAD Article 27.Vertical layout(19)

     

    634

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

    BAD Article 27.Vertical layout(20)

     

    670

    PROFIT OR (-) LOSS FOR THE YEAR

    BAD Article 27.Vertical layout(23)

     

    680

    Attributable to minority interest [non-controlling interests]

     

     

    690

    Attributable to owners of the parent

     

     

    5.   Breakdown of loans and advances by product

     

     

    References National GAAP based on BAD

    Central banks

    General government

    Credit institutions

    Other financial corporations

    Non-financial corporations

    Households

    Annex V.Part 1.35(a)

    Annex V.Part 1.35(b)

    Annex V.Part 1.35(c)

    Annex V.Part 1.35(d)

    Annex V.Part 1.35(e)

    Annex V.Part 1.35(f)

    010

    020

    030

    040

    050

    060

    By product

    010

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

    Annex V.Part 2.41(a)

     

     

     

     

     

     

    020

    Credit card debt

    Annex V.Part 2.41(b)

     

     

     

     

     

     

    030

    Trade receivables

    Annex V.Part 2.41(c)

     

     

     

     

     

     

    040

    Finance leases

    Annex V.Part 2.41(d)

     

     

     

     

     

     

    050

    Reverse repurchase loans

    Annex V.Part 2.41(e)

     

     

     

     

     

     

    060

    Other term loans

    Annex V.Part 2.41(f)

     

     

     

     

     

     

    070

    Advances that are not loans

    Annex V.Part 2.41(g)

     

     

     

     

     

     

    080

    LOANS AND ADVANCES

    Annex V.Part 1.24, 27

     

     

     

     

     

     

    By collateral

    090

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

    Annex V.Part 2.41(h)

     

     

     

     

     

     

    100

    of which: other collateralised loans

    Annex V.Part 2.41(i)

     

     

     

     

     

     

    By purpose

    110

    of which: credit for consumption

    Annex V.Part 2.41(j)

     

     

     

     

     

     

    120

    of which: lending for house purchases

    Annex V.Part 2.41(k)

     

     

     

     

     

     

    By subordination

    130

    of which: project finance loans

    Annex V.Part 2.41(l)

     

     

     

     

     

     

    8.   Breakdown of financial liabilities

    8.1   Breakdown of financial liabilities by product and by counterparty sector

     

    References National GAAP based on BAD

     

    Carrying amount

    Accumulated changes in fair value due to credit risk

    Amount contractually required to pay at maturity

    Trading

    At a cost-based method

    Hedge accounting

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

    4th Directive Article 42a(3)

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

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