31.1.2017 |
EN |
Official Journal of the European Union |
L 26/1 |
GUIDELINE (EU) 2017/148 OF THE EUROPEAN CENTRAL BANK
of 16 December 2016
amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2016/45)
THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 5.1, 12.1 and 14.3 thereof,
Having regard to Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank (1),
Whereas:
(1) |
The Eurosystem needs to make use of individual monetary financial institutions' balance sheet item and interest rate statistics collected in accordance with Regulation (EU) No 1071/2013 of the European Central Bank (ECB/2013/33) (2) and Regulation (EU) No 1072/2013 of the European Central Bank (ECB/2013/34) (3) for monetary policy, financial stability and macroprudential policy purposes as well as for tasks related to the microprudential supervision of credit institutions in the euro area Member States. |
(2) |
Article 8 of Regulation (EC) No 2533/98 has been amended by Council Regulation (EU) 2015/373 (4) to provide expressly for the sharing of confidential statistical information that has been collected for the purpose of fulfilling the tasks of the ESCB, also for the purposes of prudential supervision and the stability of the financial system. |
(3) |
The national central banks (NCBs) should be required to transmit to the European Central Bank (ECB) the necessary individual monetary financial institution (MFI) balance sheet item and interest rate statistics collected in accordance with Article 5 of the Statute of the European System of Central Banks and of the European Central Bank. |
(4) |
Article 12 of Guideline ECB/2014/15 of the European Central Bank (5) on the provision of consolidated banking data to the ECB should be updated to take into account the implementing technical standards recently developed by the European Banking Authority and endorsed by the European Commission in Commission Implementing Regulation (EU) No 680/2014 (6). Since these updated rules include provisions on the required international consolidated banking data, Article 13 of Guideline ECB/2014/15 is no longer necessary and should be deleted. |
(5) |
Guideline ECB/2014/15 of the European Central Bank should be amended accordingly, |
HAS ADOPTED THIS GUIDELINE:
Article 1
Amendments
Guideline ECB/2014/15 is amended as follows:
1. |
Article 12 is replaced by the following: ‘Article 12 Consolidated banking data 1. Scope of reporting NCBs shall report consolidated banking data in accordance with Part 9 of Annex II and shall follow the conceptual and methodological rules set out therein when providing such data. NCBs shall report consolidated banking data in accordance with the European Banking Authority's (EBA) Implementing Technical Standards (ITS) introduced by Commission Implementing Regulation (EU) No 680/2014 (*1) and where applicable in accordance with national reporting obligations. NCBs shall provide actual data, where available. Where actual data are not available or cannot be processed, NCBs shall provide national estimates accompanied by methodological notes. Where the statistical information to be provided is not in full accordance with the EBA's ITS reporting standards or national reporting requirements, NCBs shall provide methodological notes in relation to the areas where the standards are not fully met. Targeting the maximum possible coverage, NCBs shall specify any credit institutions excluded from the reporting population and an explanation of the reasons for their exclusion shall be provided. Major credit institutions or groups of institutions, which are relevant from a financial stability perspective, shall not be excluded from the reporting population. The data collected shall be fully consolidated on a cross-border and cross-sector basis, where “cross-border” refers to domestic banks' branches and subsidiaries located outside the domestic market and included in the data reported by the parent institution, and “cross-sector” includes the branches and subsidiaries of banks classifiable as other financial institutions. Insurance companies shall not be included in the consolidated data. Consolidated banking data shall be reported separately for:
SSM significant banks and SSM less significant banks are credit institutions established in participating Member States and any branches established in participating Member States by a credit institution established in a non-participating Member State. The distinction between significant and less significant supervised entities is set out in Article 6(4) of Council Regulation (EU) No 1024/2013 (*2) and Part IV of Regulation (EU) No 468/2014 of the European Central Bank (ECB/2014/17) (*3). For the purposes of this Article, banks shall be classified as large banking groups or stand-alone credit institutions if their assets are greater than 0,5 % of the total consolidated assets of European Union banks; as medium-sized banks if their assets are between 0,5 % and 0,005 % of such total consolidated assets; and as small banks if their assets are below 0,005 % of such total consolidated assets. 2. Reporting frequency and deadline NCBs shall report consolidated banking data four times a year. A full dataset shall be reported for end-of-year data. A first submission of these annual data, to be carried out by mid-April of the year following the year to which the data relate, shall comprise the items flagged with an * in Part 9 (consolidated banking data (CBD) annual) of Annex II. However, the full annual dataset may be reported by mid-April if data are already available. Otherwise, the full annual dataset shall be reported by mid-May of the year following the year to which the data relate. The end-March, end-June and end-September data shall be reported in early July, October and January respectively using the quarterly template and shall contain a subset of data from the comprehensive annual template. This data series shall be reported in accordance with Part 9 (consolidated banking data (CBD) quarterly) of Annex II. 3. Revision policy NCBs shall revise reported data in accordance with the following general principles:
4. Explanatory notes NCBs shall report to the ECB any deviation from the definitions and the rules in paragraphs 1, 2 and 3 to allow the assessment of national practices. NCBs shall submit explanatory notes explaining the reasons for such deviations. (*1) Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 191, 28.6.2014, p. 1)." (*2) Council Regulation (EU) No 1024/2013 of 15 October 2013 conferring specific tasks on the European Central Bank concerning policies relating to the prudential supervision of credit institutions (OJ L 287, 29.10.2013, p. 63)." (*3) Regulation (EU) No 468/2014 of the European Central Bank of 16 April 2014 establishing the framework for cooperation within the Single Supervisory Mechanism between the European Central Bank and national competent authorities and with national designated authorities (SSM Framework Regulation) (ECB/2014/17) (OJ L 141, 14.5.2014, p. 1).’;" |
2. |
Article 13 is deleted. |
3. |
The following Article 17a is inserted: ‘Article 17a Individual MFI balance sheet item and interest rate statistics 1. Scope of reporting NCBs shall report individual BSI and MIR statistics which they collect in accordance with Regulations (EU) No 1071/2013 (ECB/2013/33) and (EU) No 1072/2013 (ECB/2013/34) for selected individual euro area credit institutions in accordance with Tables 1, 2 and 3 of Part 15a of Annex II. The composition of the panel of euro area credit institutions covered in the reporting shall be decided by the Governing Council and notified to the reporting NCBs. The panel shall also include groups of homogeneous credit institutions (e.g. credit cooperatives or savings banks) for which data will be transmitted on an aggregated basis. The ECB may share this data across the Eurosystem in accordance with Regulation (EC) No 2533/98. The Governing Council, based on advice by the Statistics Committee on the statistical and administrative impact of the reporting, shall decide on any amendments to the exchange of data, including changes to the composition of the panel. Such decisions shall be notified to the reporting NCBs. The panel's membership may also be subject to less significant amendments related to the following events:
The Governing Council hereby delegates the power to decide on such less significant amendments to the panel's composition to the Executive Board. The Executive Board may sub-delegate such power to one of its members. The decision on such less significant amendments shall be based on advice from the ECB Directorate-General Statistics in liaison with the relevant NCBs. The Governing Council shall be kept informed of such changes on a regular basis. NCBs shall ensure that information regarding the panel is correctly recorded in the Register of Institutions and Affiliates Database (RIAD) in accordance with Annex V. NCBs shall make the necessary amendments to the information recorded in RIAD when the panel's membership is affected. The reporting scheme for individual BSI shall cover end-month and end-quarter outstanding amounts (stocks) and, for selected indicators, additional series covering information on breaks in outstanding amounts not arising from transactions (hereinafter referred to as “ancillary series”). In the case of loans, additional information on the net flows of loans securitised or otherwise transferred shall be reported. As regards individual MIR statistics, the transmission shall cover monthly interest rates on outstanding amounts and new business with the corresponding new business volumes. The requirements relate to euro-denominated deposits and loans vis-à-vis households and non-financial corporations resident in the euro area. For more details on the reporting requirements, see Part 15a of Annex II. For the reporting of data relating to groups of credit institutions, the following provisions shall apply:
All items are mandatory, although special provisions apply to the reporting of ancillary series, as described in Part 15a of Annex II. 2. Reporting frequency and deadline NCBs shall report this statistical information in accordance with the yearly calendar laid down by the ECB and communicated to the NCBs by the end of September each year. 3. Revision policy When submitting revisions in the context of individual BSI and MIR statistics, NCBs shall adopt the same approach they follow for the purposes of the transmission of aggregated data, as is laid down in Articles 3(3) and 17(5) of this Guideline. 4. Checks monitoring the internal consistency of the data Before transmitting data to the ECB, NCBs shall verify the internal consistency of the data in accordance with the checks defined and maintained by the ECB. 5. Reporting of information on national specificities and special data developments NCBs shall report all information which is necessary to facilitate the validation of the reported data and to support its analysis. In particular, NCBs shall provide information regarding:
NCBs shall report the information preferably at the time of the data transmission and in any case before the closing of data production. The ECB shall handle the information provided having due regard to the confidentiality regime applicable.’; |
4. |
Annexes II and III are amended in accordance with the Annexes to this Guideline. |
Article 2
Taking effect and implementation
This Guideline shall take effect on the day of its notification to the NCBs of the euro area Member States. The NCBs of the euro area Member States shall comply with this Guideline from 1 February 2017.
Article 3
Addressees
This Guideline is addressed to the NCBs of the euro area Member States.
Done at Frankfurt am Main, 16 December 2016.
The President of the ECB
Mario DRAGHI
(1) OJ L 318, 27.11.1998, p. 8.
(2) Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (ECB/2013/33) (OJ L 297, 7.11.2013, p. 1).
(3) Regulation (EU) No 1072/2013 of the European Central Bank of 24 September 2013 concerning statistics on interest rates applied by monetary financial institutions (ECB/2013/34) (OJ L 297, 7.11.2013, p. 51).
(4) Council Regulation (EU) 2015/373 of 5 March 2015 amending Regulation (EC) No 2533/98 concerning the collection of statistical information by the European Central Bank (OJ L 64, 7.3.2015, p. 6).
(5) Guideline ECB/2014/15 of the European Central Bank of 4 April 2014 on monetary and financial statistics (OJ L 340, 26.11.2014, p. 1).
(6) 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).
ANNEX I
Annexes II and III to Guideline ECB/2014/15 are amended as follows:
1. |
in Annex II, Part 9 is replaced by Annex II to this Guideline; |
2. |
in Annex II, the following Part 15a is inserted: ‘PART 15a Individual MFI balance sheet item and interest rate statistics Tables 1, 2 and 3 present the detailed requirements for the transmission of data on individual MFI balance sheet items and interest rate statistics. As regards individual MFI balance sheet items (BSI), these requirements relate to monthly series on outstanding amounts, together with a selected set of additional indicators on outstanding amounts to be reported on a quarterly basis. However, NCBs that collect these data on a monthly basis may report these indicators on a monthly basis. The reporting scheme for individual BSI also covers ancillary series, which include information on non-transaction effects so that meaningful transaction measures can be derived, i.e. taking into account revaluations due to changes in prices and exchange rates, reclassifications and loan write-offs or write-downs, as applicable. Tables 1 and 2 of this Part identify these requirements with the symbols “ߦ” and “ߦߦ”. “ߦߦ” indicates cases where NCBs are only required to cover reclassifications, as a minimum. In addition, in order to reduce the reporting burden, NCBs may apply a threshold approach when reporting ancillary series. In particular, NCBs are expected to report ancillary series on a best efforts basis for amounts exceeding EUR 50 million, but only when the ancillary series are larger than 1 % of the outstanding amounts of the indicator, i.e. threshold = max(EUR 50 million, 1 % of stocks). This threshold, which also applies to groups of credit institutions, is indicative and aims to help NCBs to decide whether to make an adjustment or not. However, when information is not readily available or is of a poor quality, a decision may be made by the relevant NCB either to take no further action or to make estimates. For loans, the reporting scheme includes additional information on loan transfers, to be reported as acquisitions minus disposals. These indicators, identified in Table 1 with the symbol “ † ”, cover net flows of loans securitised or otherwise transferred (transactions with an impact on reported loan stocks). It should be noted that the requirements of Regulation (EU) No 1071/2013 (ECB/2013/33) do not directly match the data requirements of Table 1. In particular, net flows of securitised loans (transactions with an impact on reported loan stocks) that relate to the maturity breakdowns of loans to non-financial corporations and breakdowns by purpose for loans to households are only required on a quarterly basis under Regulation (EU) No 1071/2013 (ECB/2013/33). However, this information may be collected on a monthly basis at national level. Similarly, data on net flows of loans otherwise transferred (transactions with an impact on reported loan stocks) in relation to the maturity breakdowns of loans to non-financial corporations and loan transfers between domestic MFIs are not covered under the requirements of Regulation (EU) No 1071/2013 (ECB/2013/33), but may be available at national level. Where not directly available, this information must be reported on a best efforts basis. The transmission of individual MFI interest rate (MIR) statistics, as set out in Table 3, includes monthly interest rates relating to euro-denominated deposits and loans vis-à-vis households and non-financial corporations resident in the euro area. In addition to interest rates on outstanding amounts and business volumes, the requirements cover the volumes of new business. In accordance with Article 17a, the panel of euro area credit institutions involved in the exchange of data will be regularly amended. Subject to the approval procedure laid down in that Article, any amendments will be implemented according to the following rules.
Table 1 Data on assets of individual MFIs
Table 2 Data on liabilities of individual MFIs
Table 3 Data on individual MFI interest rates
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3. |
in Annex III, paragraph 2 of Part 2 is amended as follows:
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4. |
in Annex III, Part 3 is amended as follows:
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5. |
in Annex III, Part 4 is amended as follows:
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(*5) All attributes specified in the table in Section 1, which are set by the ECB, are not covered in this table.’;”
(1) These series are required to supplement the transmission on individual MIR. In particular, the requirement on ‘overdrafts’ covers revolving loans and overdrafts, convenience and extended credit card credit.
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Monthly indicators on outstanding amounts. |
Q |
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Quarterly indicators on outstanding amounts. |
ߦ |
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Ancillary series: all adjustments combined. |
ߦߦ |
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Ancillary series: all adjustments combined; NCBs may opt for reporting only effects relating to reclassifications, in case this reduces the reporting burden. |
† |
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Loan transfers (acquisitions minus disposals). |
(2) These series are required to supplement the transmission on individual MIR. In particular, the requirement on ‘overdrafts’ covers revolving loans and overdrafts, convenience and extended credit card credit.
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Monthly indicators on outstanding amounts. |
Q |
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Quarterly indicators on outstanding amounts. |
ߦ |
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Ancillary series: all adjustments combined. |
ߦߦ |
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Ancillary series: all adjustments combined; NCBs may opt for reporting only effects relating to reclassifications, in case this reduces the reporting burden. |
(*1) For these indicators the business volumes are included in the reporting scheme for individual BSI.’;
(*2) This indicates the number of letters/digits allowed for each element of the code lists (e.g. AN..7 means an alphanumeric string up to 7 characters long. AN1 means one alphanumeric character).
(*3) New SDMX DSD code list.’;
(*4) This indicates the number of letters/digits allowed for the transmission of each attribute (e.g. AN..1050 means an alphanumeric string up to 1 050 characters long, AN1 means one alphanumeric character, N1 means 1 digit).’;
(*6) Interest rate data are submitted as percentages.’;
ANNEX II
Part 9 of Annex II to Guideline ECB/2014/15 is replaced by the following:
‘PART 9
Table 1.A.
CBD Annual – Reporters
CBD Annual — Reporters |
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Domestic banking groups (consolidated) and stand-alone banks |
Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) |
Foreign non-EU controlled branches (stand alone) |
Foreign EU controlled subsidiaries (subconsolidated or stand alone) |
Foreign EU controlled branches (stand alone) |
SSM Categories |
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Section LE. Reporting population |
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Foreign EA controlled subsidiaries (sub-consolidated or stand alone) |
Foreign EA controlled branches (stand alone) |
Significant |
Less-Significant |
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No. of stand alone credit institutions |
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No. of credit institutions consolidated in banking groups |
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No. of banking groups |
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Total number of credit institutions * |
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Table 1.B.
CBD Annual — Profitability and efficiency
CBD Annual — Profitability and efficiency — IFRS FINREP |
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Domestic banking groups (consolidated) and stand-alone banks |
Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) |
Foreign non-EU controlled branches (stand alone) |
Foreign EU controlled subsidiaries (subconsolidated or stand alone) |
Foreign EU controlled branches (stand alone) |
SSM Categories |
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Consolidated Income Statement |
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Foreign EA controlled subsidiaries (sub-consolidated or stand alone) |
Foreign EA controlled branches (stand alone) |
Significant |
Less-Significant |
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Interest income |
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Financial assets held for trading* |
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Financial assets designated at fair value through profit or loss* |
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Available-for-sale financial assets* |
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Loans and receivables* |
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Held-to-maturity investments* |
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Derivatives — Hedge accounting, interest rate risk * |
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Other assets |
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(Interest expenses) |
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(Financial liabilities held for trading )* |
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(Financial liabilities designated at fair value through profit or loss)* |
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(Financial liabilities measured at amortised cost)* |
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(Derivatives — Hedge accounting, interest rate risk)* |
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(Other liabilities) |
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(Expenses on share capital repayable on demand) |
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Dividend income* |
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Fee and commission income* |
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(Fee and commission expenses)* |
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Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss* |
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Gains or (-) losses on financial assets and liabilities held for trading, net* |
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Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net* |
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Gains or (-) losses from hedge accounting, net |
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Exchange differences, net |
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Gains (losses) on derecognition of assets other than held for sale, net |
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Other operating income |
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(Other operating expenses) |
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Total operating income, net |
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(Administration costs) |
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(Staff expenses) |
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(Other administrative expenses) |
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(Depreciation) |
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(Provisions or (-) reversal of provisions) |
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(Commitments and guarantees given) |
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(Other provisions) |
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(Impairment on financial assets not measured at fair value through profit or loss) |
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(Financial assets measured at cost [unquoted equity])* |
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(Available-for-sale financial assets) * |
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(Loans and receivables [including finance leases])* |
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(Held to maturity investments)* |
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(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) |
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(Impairment or (-) reversal of impairment on non-financial assets) |
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(Property, plant and equipment) |
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(Investment properties) |
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(Goodwill) |
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(Intangible assets [other than goodwill]) |
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(Other) |
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Negative goodwill recognised in profit or loss |
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Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates |
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Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations |
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PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS |
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(Tax expense or (-) income related to profit or loss from continuing operations) |
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PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS |
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Profit or (-) loss after tax from discontinued operations |
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Profit or (-) loss before tax from discontinued operations |
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(Tax expense or (-) income related to discontinued operations) |
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PROFIT OR (-) LOSS FOR THE YEAR |
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Attributable to minority interest |
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Attributable to owners of the parent |
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CBD Annual — Profitability and efficiency — GAAP FINREP |
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Domestic banking groups (consolidated) and stand-alone banks |
Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) |
Foreign non-EU controlled branches (stand alone) |
Foreign EU controlled subsidiaries (subconsolidated or stand alone) |
Foreign EU controlled branches (stand alone) |
SSM Categories |
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Consolidated Income Statement |
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Foreign EA controlled subsidiaries (sub-consolidated or stand alone) |
Foreign EA controlled branches (stand alone) |
Significant |
Less-Significant |
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Interest income |
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(Interest expenses) |
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Dividend income |
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Fee and commission income |
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(Fee and commission expenses) |
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Gains or (-) losses on derecognition of financial assets & liabilities not measured at fair value through profit or loss* |
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Gains or (-) losses on financial assets and liabilities held for trading, net* |
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Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net* |
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Gains or (-) losses on non-trading financial assets and liabilities, net |
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|
||
Gains or (-) losses from hedge accounting, net |
|
|
|
|
|
|
|
|
|
|
|
||
Exchange differences, net |
|
|
|
|
|
|
|
|
|
|
|
||
Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net |
|
|
|
|
|
|
|
|
|
|
|
||
Gains (losses) on derecognition of assets other than held for sale, net |
|
|
|
|
|
|
|
|
|
|
|
||
Other operating income |
|
|
|
|
|
|
|
|
|
|
|
||
(Other operating expenses) |
|
|
|
|
|
|
|
|
|
|
|
||
Total operating income, net |
|
|
|
|
|
|
|
|
|
|
|
||
(Administration costs) |
|||||||||||||
(Staff expenses) |
|
|
|
|
|
|
|
|
|
|
|
||
(Other administrative expenses) |
|
|
|
|
|
|
|
|
|
|
|
||
(Depreciation) |
|
|
|
|
|
|
|
|
|
|
|
||
(Provisions or (-) reversal of provisions) |
|||||||||||||
(Commitments and guarantees given) |
|
|
|
|
|
|
|
|
|
|
|
||
(Other provisions) |
|
|
|
|
|
|
|
|
|
|
|
||
(Increases or (-) decreases of the fund for general banking risks, net) |
|
|
|
|
|
|
|
|
|
|
|
||
(Impairment on financial assets not measured at fair value through profit or loss) |
|
|
|
|
|
|
|
|
|
|
|
||
(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) |
|
|
|
|
|
|
|
|
|
|
|
||
(Impairment or (-) reversal of impairment on non-financial assets) |
|||||||||||||
(Property, plant and equipment) |
|
|
|
|
|
|
|
|
|
|
|
||
(Investment properties) |
|
|
|
|
|
|
|
|
|
|
|
||
(Goodwill) |
|
|
|
|
|
|
|
|
|
|
|
||
(Intangible assets [other than goodwill]) |
|
|
|
|
|
|
|
|
|
|
|
||
(Other) |
|
|
|
|
|
|
|
|
|
|
|
||
Negative goodwill recognised in profit or loss |
|
|
|
|
|
|
|
|
|
|
|
||
Share of the profit or (-) loss of investments in subsidiaries, joint ventures and associates |
|
|
|
|
|
|
|
|
|
|
|
||
Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations |
|
|
|
|
|
|
|
|
|
|
|
||
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS |
|||||||||||||
(Tax expense or (-) income related to profit or loss from continuing operations) |
|
|
|
|
|
|
|
|
|
|
|
||
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS |
|
|
|
|
|
|
|
|
|
|
|
||
Extraordinary profit or (-) loss after tax |
|||||||||||||
Extraordinary profit or loss before tax |
|
|
|
|
|
|
|
|
|
|
|
||
(Tax expense or (-) income related to extraordinary profit or loss) |
|
|
|
|
|
|
|
|
|
|
|
||
PROFIT OR (-) LOSS FOR THE YEAR |
|||||||||||||
Attributable to minority interest |
|
|
|
|
|
|
|
|
|
|
|
||
Attributable to owners of the parent |
|
|
|
|
|
|
|
|
|
|
|
CBD Annual — Profitability and efficiency — NON-FINREP |
|||||||||||||
|
Domestic banking groups (consolidated) and stand-alone banks |
Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) |
Foreign non-EU controlled branches (stand alone) |
Foreign EU controlled subsidiaries (subconsolidated or stand alone) |
Foreign EU controlled branches (stand alone) |
SSM Categories |
|||||||
Consolidated Income Statement |
|
|
|
Foreign EA controlled subsidiaries (sub-consolidated or stand alone) |
Foreign EA controlled branches (stand alone) |
Significant |
Less-Significant |
||||||
Net interest income |
|||||||||||||
Interest income |
|
|
|
|
|
|
|
|
|
|
|
||
(Interest expenses) |
|
|
|
|
|
|
|
|
|
|
|
||
Dividend income |
|
|
|
|
|
|
|
|
|
|
|
||
Net fee and commission income |
|||||||||||||
Fee and commission income |
|
|
|
|
|
|
|
|
|
|
|
||
(Fee and commission expenses) |
|
|
|
|
|
|
|
|
|
|
|
||
Trading and foreign exchange results |
|
|
|
|
|
|
|
|
|
|
|
||
Other operating income |
|
|
|
|
|
|
|
|
|
|
|
||
(Other operating expenses) |
|
|
|
|
|
|
|
|
|
|
|
||
Total operating income, net |
|
|
|
|
|
|
|
|
|
|
|
||
(Administration costs) |
|||||||||||||
(Staff expenses) |
|
|
|
|
|
|
|
|
|
|
|
||
(Other administrative expenses) |
|
|
|
|
|
|
|
|
|
|
|
||
(Depreciation) |
|
|
|
|
|
|
|
|
|
|
|
||
(Provisions or (-) reversal of provisions) |
|
|
|
|
|
|
|
|
|
|
|
||
(Impairment on financial assets not measured at fair value through profit or loss) |
|
|
|
|
|
|
|
|
|
|
|
||
(Impairment or (-) reversal of impairment on non-financial assets) |
|
|
|
|
|
|
|
|
|
|
|
||
PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS |
|
|
|
|
|
|
|
|
|
|
|
||
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS |
|
|
|
|
|
|
|
|
|
|
|
||
PROFIT OR (-) LOSS FOR THE YEAR |
|
|
|
|
|
|
|
|
|
|
|
CBD Annual — Profitability and efficiency — FULL SAMPLE |
|||||||||||||
|
Domestic banking groups (consolidated) and stand-alone banks |
Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) |
Foreign non-EU controlled branches (stand alone) |
Foreign EU controlled subsidiaries (subconsolidated or stand alone) |
Foreign EU controlled branches (stand alone) |
SSM Categories |
|||||||
Consolidated Income Statement |
|
|
|
Foreign EA controlled subsidiaries (sub-consolidated or stand alone) |
Foreign EA controlled branches (stand alone) |
Significant |
Less-Significant |
||||||
Net interest income* |
|
|
|
|
|
|
|
|
|
|
|
||
Dividend income* |
|
|
|
|
|
|
|
|
|
|
|
||
Net fee and commission income* |
|
|
|
|
|
|
|
|
|
|
|
||
Trading and foreign exchange results |
|
|
|
|
|
|
|
|
|
|
|
||
Other operating income |
|
|
|
|
|
|
|
|
|
|
|
||
Total operating income, net* |
|
|
|
|
|
|
|
|
|
|
|
||
(Total operating expenses)* |
|
|
|
|
|
|
|
|
|
|
|
||
PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS |
|
|
|
|
|
|
|
|
|
|
|
||
PROFIT OR (-) LOSS FOR THE YEAR* |
|
|
|
|
|
|
|
|
|
|
|
Table 1.C.
CBD Annual — Profitability and efficiency
CBD Annual — Profitability and efficiency — IFRS FINREP |
|||||||||||||
|
Domestic banking groups (consolidated) and stand-alone banks |
Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) |
Foreign non-EU controlled branches (stand alone) |
Foreign EU controlled subsidiaries (subconsolidated or stand alone) |
Foreign EU controlled branches (stand alone) |
SSM Categories |
|||||||
Return on Equity (RoE) |
|
|
|
Foreign EA controlled subsidiaries (sub-consolidated or stand alone) |
Foreign EA controlled branches (stand alone) |
Significant |
Less-Significant |
||||||
No. of institutions with RoE < 0 |
|
|
|
|
|
|
|
|
|
|
|
||
No. of institutions with RoE 0-5 % |
|
|
|
|
|
|
|
|
|
|
|
||
No. of institutions with RoE 5-10 % |
|
|
|
|
|
|
|
|
|
|
|
||
No. of institutions with RoE 10-15 % |
|
|
|
|
|
|
|
|
|
|
|
||
No. of institutions with RoE 15-20 % |
|
|
|
|
|
|
|
|
|
|
|
||
No. of institutions with RoE > 20 % |
|
|
|
|
|
|
|
|
|
|
|
||
% of total banking assets of institutions with RoE < 0 |
|
|
|
|
|
|
|
|
|
|
|
||
% of total banking assets of institutions with RoE 0-5 % |
|
|
|
|
|
|
|
|
|
|
|
||
% of total banking assets of institutions with RoE 5-10 % |
|
|
|
|
|
|
|
|
|
|
|
||
% of total banking assets of institutions with RoE 10-15 % |
|
|
|
|
|
|
|
|
|
|
|
||
% of total banking assets of institutions with RoE 15-20 % |
|
|
|
|
|
|
|
|
|
|
|
||
% of total banking assets of institutions with RoE > 20 % |
|
|
|
|
|
|
|
|
|
|
|
CBD Annual — Profitability and efficiency — GAAP FINREP |
|||||||||||||
|
Domestic banking groups (consolidated) and stand-alone banks |
Foreign non-EU controlled subsidiaries (subconsolidated or stand alone) |
Foreign non-EU controlled branches (stand alone) |
Foreign EU controlled subsidiaries (subconsolidated or stand alone) |
Foreign EU controlled branches (stand alone) |
SSM Categories |
|||||||
Return on Equity (RoE) |
|
|
|
Foreign EA controlled subsidiaries (sub-consolidated or stand alone) |
Foreign EA controlled branches (stand alone) |
Significant |
Less-Significant |
||||||
No. of institutions with RoE < 0 |
|
|
|
|
|
|
|
|
|
|
|
||
No. of institutions with RoE 0-5 % |
|
|
|
|
|
|
|
|
|
|
|
||
No. of institutions with RoE 5-10 % |
|
|
|
|
|
|
|
|
|
|
|
||
No. of institutions with RoE 10-15 % |
|
|
|
|
|
|
|
|
|
|
|
||
No. of institutions with RoE 15-20 % |
|
|
|
|
|
|
|
|
|
|
|
||
No. of institutions with RoE > 20 % |
|
|
|
|
|
|
|
|
|
|
|
||
% of total banking assets of institutions with RoE < 0 |
|