17.8.2017   

EN

Official Journal of the European Union

L 213/1


COMMISSION IMPLEMENTING REGULATION (EU) 2017/1443

of 29 June 2017

amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 575/2013 of 26 June 2013 of the European Parliament and of the Council on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (1) and in particular the fourth subparagraph of Article 99(5), the fourth subparagraph of Article 99(6), the third subparagraph of Article 101(4) and the third subparagraph of Article 394(4) thereof,

Whereas:

(1)

Commission Implementing Regulation (EU) No 680/2014 (2) specifies the modalities according to which institutions are required to report information relevant to their compliance with Regulation (EU) No 575/2013. Article 99(5) of Regulation (EU) No 575/2013 mandates the European Banking Authority (EBA) to draft implementing technical standards to specify uniform formats for the reporting of financial information by institutions subject to Article 4 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council (3) and credit institutions other than those referred to in that Article 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. Article 99(6) of Regulation (EU) No 575/2013 also mandates the EBA to draft implementing technical standards to specify uniform formats for the reporting of financial information by institutions subject to accounting frameworks based on Council Directive 86/635/EEC (4) to which the competent authorities may extend the reporting requirements. Each of these provisions relate to aspects of the framework for supervisory reporting in the Union which need to be aligned with newly applicable international standards.

(2)

International Accounting Standards adopted in accordance with the procedure laid down in Article 6(2) of Regulation (EC) No 1606/2002 are based on International Financial Reporting Standards (IFRS) developed by the International Accounting Standards Board (IASB).

(3)

In July 2014, the IASB issued IFRS 9 Financial Instruments (‘IFRS 9’) as the new standard for the accounting of financial instruments, with the view to its international application from 1 January 2018. IFRS 9 was adopted in the Union on 22 November 2016 by means of Commission Regulation (EU) 2016/2067 (5).

(4)

IFRS 9 fundamentally changes the accounting for financial instruments for institutions that are subject to Article 99(2) of Regulation (EU) No 575/2013. IFRS 9 includes a logical model for classification and measurement, a single, forward-looking ‘expected loss’ impairment model and a substantially-reformed approach to hedge accounting. Therefore reporting by institutions should be amended accordingly.

(5)

Further, it is necessary to update the templates and instructions related to the reporting of the gross carrying amount of financial assets measured at fair value through profit and loss. This is because of the need to clarify the definition of ‘gross carrying amount’ for credit risk monitoring, to increase the data quality of the information reported and to reduce reporting burden.

(6)

It is also necessary to update the templates and instructions for institutions that are subject to accounting frameworks based on Directive 86/635/EEC, to ensure that reported financial information remains relevant and aligned between all institutions and to address information gaps related to specific national accounting frameworks previously not fully reflected in the templates.

(7)

Given the intrinsic link of financial reporting with the applicable accounting standards, it is necessary that the date of application of this Regulation coincides with the date of application of the IFRS 9. For the same reason, it is also necessary that, for those institutions applying an accounting year that is different from the calendar year, the date of application of this Regulation coincides with the date of application of the IFRS 9, which is that date of the calendar year at which the financial year begins for those institutions.

(8)

This Regulation is based on the draft implementing technical standards submitted by the European Banking Authority (EBA) to the Commission.

(9)

The European Banking Authority has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (6).

(10)

Implementing Regulation (EU) No 680/2014 should be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Implementing Regulation (EU) No 680/2014 is amended as follows:

(a)

Annex III to Implementing Regulation (EU) No 680/2014 is replaced by the text set out in Annex I to this Regulation.

(b)

Annex IV to Implementing Regulation (EU) No 680/2014 is replaced by the text set out in Annex II to this Regulation.

(c)

Annex V to Implementing Regulation (EU) No 680/2014 is replaced by the text set out in Annex III to this Regulation.

Article 2

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

It shall apply from 1 January 2018.

With regard to the following institutions, where those institutions apply an accounting year that is different from the calendar year, Annexes I and III to this Regulation shall apply from the beginning of the accounting year commencing after 1 January 2018:

(a)

institutions subject to Article 4 of Regulation (EC) No 1606/2002;

(b)

credit institutions other than those referred to in Article 4 of Regulation (EC) No 1606/2002 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 that Regulation;

(c)

credit institutions applying international accounting standards as applicable under Regulation (EC) No 1606/2002 for the reporting of own funds on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 29 June 2017.

For the Commission

The President

Jean-Claude JUNCKER


(1)  OJ L 176, 27.6.2013, p. 1.

(2)  Commission Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 (OJ L 191, 28.6.2014, p. 1).

(3)  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).

(4)  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).

(5)  Commission Regulation (EU) 2016/2067 of 22 November 2016 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 9 (OJ L 323, 29.11.2016, p. 1).

(6)  Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12).


ANNEX I

‘ANNEX III

REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

FINREP TEMPLATES FOR IFRS

TEMPLATE NUMBER

TEMPLATE CODE

NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE

 

 

PART 1 [QUARTERLY FREQUENCY]

 

Balance Sheet Statement [Statement of Financial Position]

1.1

F 01.01

Balance Sheet Statement: assets

1.2

F 01.02

Balance Sheet Statement: liabilities

1.3

F 01.03

Balance Sheet Statement: equity

2

F 02.00

Statement of profit or loss

3

F 03.00

Statement of comprehensive income

 

Breakdown of financial assets by instrument and by counterparty sector

4.1

F 04.01

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

4.2.1

F 04.02.1

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

4.2.2

F 04.02.2

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

4.3.1

F 04.03.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income

4.4.1

F 04.04.1

Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost

4.5

F 04.05

Subordinated financial assets

5.1

F 05.01

Breakdown of non-trading Loans and advances by product

6.1

F 06.01

Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes

 

F 07.00

Financial assets subject to impairment that are past due

7.1

F 07.01

Financial assets subject to impairment that are past due

 

Breakdown of financial liabilities

8.1

F 08.01

Breakdown of financial liabilities by product and by counterparty sector

8.2

F 08.02

Subordinated financial liabilities

 

Loan commitments, financial guarantees and other commitments

9.1.1

F 09.01.1

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

9.2

F 09.02

Loan commitments, financial guarantees and other commitments received

10

F 10.00

Derivatives - Trading and economic hedges

 

Hedge accounting

11.1

F 11.01

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

11.3

F 11.03

Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge

11.4

F 11.04

Hedged items in fair value hedges

 

Movements in allowances and provisions for credit losses

12.1

F 12.01

Movements in allowances and provisions for credit losses

12.2

F 12.02

Transfers between impairment stages (gross basis presentation)

 

Collateral and guarantees received

13.1

F 13.01

Breakdown of collateral and guarantees by loans and advances other than held for trading

13.2

F 13.02

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

13.3

F 13.03

Collateral obtained by taking possession [tangible assets] accumulated

14

F 14.00

Fair value hierarchy: financial instruments at fair value

15

F 15.00

Derecognition and financial liabilities associated with transferred financial assets

 

Breakdown of selected statement of profit or loss items

16.1

F 16.01

Interest income and expenses by instrument and counterparty sector

16.2

F 16.02

Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

16.3

F 16.03

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

16.4

F 16.04

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

16.4.1

F 16.04.1

Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument

16.5

F 16.05

Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

16.6

F 16.06

Gains or losses from hedge accounting

16.7

F 16.07

Impairment on non-financial assets

 

Reconciliation between accounting and CRR scope of consolidation: Balance Sheet

17.1

F 17.01

Reconciliation between accounting and CRR scope of consolidation: Assets

17.2

F 17.02

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

17.3

F 17.03

Reconciliation between accounting and CRR scope of consolidation: Liabilities

18

F 18.00

Performing and non-performing exposures

19

F 19.00

Forborne exposures

 

 

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

 

Geographical breakdown

20.1

F 20.01

Geographical breakdown of assets by location of the activities

20.2

F 20.02

Geographical breakdown of liabilities by location of the activities

20.3

F 20.03

Geographical breakdown of main statement of profit or loss items by location of the activities

20.4

F 20.04

Geographical breakdown of assets by residence of the counterparty

20.5

F 20.05

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

20.6

F 20.06

Geographical breakdown of liabilities by residence of the counterparty

20.7.1

F 20.07.1

Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes

21

F 21.00

Tangible and intangible assets: assets subject to operating lease

 

Asset management, custody and other service functions

22.1

F 22.01

Fee and commission income and expenses by activity

22.2

F 22.02

Assets involved in the services provided

 

 

PART 3 [SEMI-ANNUAL]

 

Off-balance sheet activities: interests in unconsolidated structured entities

30.1

F 30.01

Interests in unconsolidated structured entities

30.2

F 30.02

Breakdown of interests in unconsolidated structured entities by nature of the activities

 

Related parties

31.1

F 31.01

Related parties: amounts payable to and amounts receivable from

31.2

F 31.02

Related parties: expenses and income generated by transactions with

 

 

PART 4 [ANNUAL]

 

Group structure

40.1

F 40.1

Group structure: "entity-by-entity"

40.2

F 40.02

Group structure: "instrument-by-instrument"

 

Fair value

41.1

F 41.01

Fair value hierarchy: financial instruments at amortised cost

41.2

F 41.02

Use of the Fair Value Option

42

F 42.00

Tangible and intangible assets: carrying amount by measurement method

43

F 43.00

Provisions

 

Defined benefit plans and employee benefits

44.1

F 44.01

Components of net defined benefit plan assets and liabilities

44.2

F 44.02

Movements in defined benefit plan obligations

44.3

F 44.03

Memo items [related to staff expenses]

 

Breakdown of selected items of statement of profit or loss

45.1

F 45.01

Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

45.2

F 45.02

Gains or losses on derecognition of non-financial assets other than held for sale and investments in subsidiaries, joint ventures and associates

45.3

F 45.03

Other operating income and expenses

46

F 46.00

Statement of changes in equity

1.   Balance Sheet Statement [Statement of Financial Position]

1.1   Assets

 

References

Breakdown in table

Carrying amount

Annex V.Part 1.27

010

010

Cash, cash balances at central banks and other demand deposits

IAS 1.54 (i)

 

 

020

Cash on hand

Annex V.Part 2.1

 

 

030

Cash balances at central banks

Annex V.Part 2.2

 

 

040

Other demand deposits

Annex V.Part 2.3

5

 

050

Financial assets held for trading

IFRS 9.Appendix A

 

 

060

Derivatives

IFRS 9.Appendix A

10

 

070

Equity instruments

IAS 32.11

4

 

080

Debt securities

Annex V.Part 1.31

4

 

090

Loans and advances

Annex V.Part 1.32

4

 

096

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

IFRS 7.8(a)(ii); IFRS 9.4.1.4

4

 

097

Equity instruments

IAS 32.11

4

 

098

Debt securities

Annex V.Part 1.31

4

 

099

Loans and advances

Annex V.Part 1.32

4

 

100

Financial assets designated at fair value through profit or loss

IFRS 7.8(a)(i); IFRS 9.4.1.5

4

 

120

Debt securities

Annex V.Part 1.31

4

 

130

Loans and advances

Annex V.Part 1.32

4

 

141

Financial assets at fair value through other comprehensive income

IFRS 7.8(h); IFRS 9.4.1.2A

4

 

142

Equity instruments

IAS 32.11

4

 

143

Debt securities

Annex V.Part 1.31

4

 

144

Loans and advances

Annex V.Part 1.32

4

 

181

Financial assets at amortised cost

IFRS 7.8(f); IFRS 9.4.1.2

4

 

182

Debt securities

Annex V.Part 1.31

4

 

183

Loans and advances

Annex V.Part 1.32

4

 

240

Derivatives – Hedge accounting

IFRS 9.6.2.1; Annex V.Part 1.22

11

 

250

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

IAS 39.89A(a); IFRS 9.6.5.8

 

 

260

Investments in subsidiaries, joint ventures and associates

IAS 1.54(e); Annex V.Part 1.21, Part 2.4

40

 

270

Tangible assets

 

 

 

280

Property, Plant and Equipment

IAS 16.6; IAS 1.54(a)

21, 42

 

290

Investment property

IAS 40.5; IAS 1.54(b)

21, 42

 

300

Intangible assets

IAS 1.54(c); CRR art 4(1)(115)

 

 

310

Goodwill

IFRS 3.B67(d); CRR art 4(1)(113)

 

 

320

Other intangible assets

IAS 38.8,118

21, 42

 

330

Tax assets

IAS 1.54(n-o)

 

 

340

Current tax assets

IAS 1.54(n); IAS 12.5

 

 

350

Deferred tax assets

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

 

 

360

Other assets

Annex V.Part 2.5

 

 

370

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

IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7

 

 

380

TOTAL ASSETS

IAS 1.9(a), IG 6

 

 

1.2   Liabilities

 

References

Breakdown in table

Carrying amount

Annex V.Part 1.27

010

010

Financial liabilities held for trading

IFRS 7.8 (e) (ii); IFRS 9.BA.6

8

 

020

Derivatives

IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)

10

 

030

Short positions

IFRS 9.BA7(b)

8

 

040

Deposits

ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36

8

 

050

Debt securities issued

Annex V.Part 1.37

8

 

060

Other financial liabilities

Annex V.Part 1.38-41

8

 

070

Financial liabilities designated at fair value through profit or loss

IFRS 7.8 (e)(i); IFRS 9.4.2.2

8

 

080

Deposits

ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36

8

 

090

Debt securities issued

Annex V.Part 1.37

8

 

100

Other financial liabilities

Annex V.Part 1.38-41

8

 

110

Financial liabilities measured at amortised cost

IFRS 7.8(g); IFRS 9.4.2.1

8

 

120

Deposits

ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36

8

 

130

Debt securities issued

Annex V.Part 1.37

8

 

140

Other financial liabilities

Annex V.Part 1.38-41

8

 

150

Derivatives – Hedge accounting

IFRS 9.6.2.1; Annex V.Part 1.26

11

 

160

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

IAS 39.89A(b), IFRS 9.6.5.8

 

 

170

Provisions

IAS 37.10; IAS 1.54(l)

43

 

180

Pensions and other post employment defined benefit obligations

IAS 19.63; IAS 1.78(d); Annex V.Part 2.9

43

 

190

Other long term employee benefits

IAS 19.153; IAS 1.78(d); Annex V.Part 2.10

43

 

200

Restructuring

IAS 37.71, 84(a)

43

 

210

Pending legal issues and tax litigation

IAS 37.Appendix C. Examples 6 and 10

43

 

220

Commitments and guarantees given

IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11

9 12 43

 

230

Other provisions

IAS 37.14

43

 

240

Tax liabilities

IAS 1.54(n-o)

 

 

250

Current tax liabilities

IAS 1.54(n); IAS 12.5

 

 

260

Deferred tax liabilities

IAS 1.54(o); IAS 12.5; CRR art 4(1)(108)

 

 

270

Share capital repayable on demand

IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12

 

 

280

Other liabilities

Annex V.Part 2.13

 

 

290

Liabilities included in disposal groups classified as held for sale

IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14

 

 

300

TOTAL LIABILITIES

IAS 1.9(b);IG 6

 

 

1.3   Equity

 

References

Breakdown in table

Carrying amount

010

010

Capital

IAS 1.54(r), BAD art 22

46

 

020

Paid up capital

IAS 1.78(e)

 

 

030

Unpaid capital which has been called up

Annex V.Part 2.14

 

 

040

Share premium

IAS 1.78(e); CRR art 4(1)(124)

46

 

050

Equity instruments issued other than capital

Annex V.Part 2.18-19

46

 

060

Equity component of compound financial instruments

IAS 32.28-29; Annex V.Part 2.18

 

 

070

Other equity instruments issued

Annex V.Part 2.19

 

 

080

Other equity

IFRS 2.10; Annex V.Part 2.20

 

 

090

Accumulated other comprehensive income

CRR art 4(1)(100)

46

 

095

Items that will not be reclassified to profit or loss

IAS 1.82A(a)

 

 

100

Tangible assets

IAS 16.39-41

 

 

110

Intangible assets

IAS 38.85-87

 

 

120

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

IAS 1.7, IG6; IAS 19.120(c)

 

 

122

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

IFRS 5.38, IG Example 12

 

 

124

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

IAS 1.IG6; IAS 28.10

 

 

320

Fair value changes of equity instruments measured at fair value through other comprehensive income

IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21

 

 

330

Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income

IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22

 

 

340

Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]

IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22

 

 

350

Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]

IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57

 

 

360

Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk

IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23

 

 

128

Items that may be reclassified to profit or loss

IAS 1.82A(a) (ii)

 

 

130

Hedge of net investments in foreign operations [effective portion]

IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24

 

 

140

Foreign currency translation

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

 

 

150

Hedging derivatives. Cash flow hedges reserve [effective portion]

IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25

 

 

155

Fair value changes of debt instruments measured at fair value through other comprehensive income

IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26

 

 

165

Hedging instruments [not designated elements]

IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60

 

 

170

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

IFRS 5.38, IG Example 12

 

 

180

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

IAS 1.IG6; IAS 28.10

 

 

190

Retained earnings

CRR art 4(1)(123)

 

 

200

Revaluation reserves

IFRS 1.30, D5-D8; Annex V.Part 2.28

 

 

210

Other reserves

IAS 1.54; IAS 1.78(e)

 

 

220

Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method

IAS 28.11; Annex V.Part 2.29

 

 

230

Other

Annex V.Part 2.29

 

 

240

(-) Treasury shares

IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30

46

 

250

Profit or loss attributable to owners of the parent

IAS 1.81B (b)(ii)

2

 

260

(-) Interim dividends

IAS 32.35

 

 

270

Minority interests [Non-controlling interests]

IAS 1.54(q)

 

 

280

Accumulated Other Comprehensive Income

CRR art 4(1)(100)

46

 

290

Other items

 

46

 

300

TOTAL EQUITY

IAS 1.9(c), IG 6

46

 

310

TOTAL EQUITY AND TOTAL LIABILITIES

IAS 1.IG6

 

 

2.   Statement of profit or loss

 

References

Breakdown in table

Current period

010

010

Interest income

IAS 1.97; Annex V.Part 2.31

16

 

020

Financial assets held for trading

IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34

 

 

025

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

IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1

 

 

030

Financial assets designated at fair value through profit or loss

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

 

 

041

Financial assets at fair value through other comprehensive income

IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A

 

 

051

Financial assets at amortised cost

IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2

 

 

070

Derivatives - Hedge accounting, interest rate risk

IFRS 9.Appendix A; .B6.6.16; Annex V.Part 2.35

 

 

080

Other assets

Annex V.Part 2.36

 

 

085

Interest income on liabilities

IFRS 9.5.7.1, Annex V.Part 2.37

 

 

090

(Interest expenses)

IAS 1.97; Annex V.Part 2.31

16

 

100

(Financial liabilities held for trading)

IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34

 

 

110

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

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

 

 

120

(Financial liabilities measured at amortised cost)

IFRS 7.20(b); IFRS 9.5.7.2

 

 

130

(Derivatives - Hedge accounting, interest rate risk)

IAS 39.9; Annex V.Part 2.35

 

 

140

(Other liabilities)

Annex V.Part 2.38

 

 

145

(Interest expense on assets)

IFRS 9.5.7.1, Annex V.Part 2.39

 

 

150

(Expenses on share capital repayable on demand)

IFRIC 2.11

 

 

160

Dividend income

Annex V.Part 2.40

31

 

170

Financial assets held for trading

IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40

 

 

175

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

IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40

 

 

191

Financial assets at fair value through other comprehensive income

IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41

 

 

192

Investments in subsidiaries, joint ventures and associates accounted for using other than equity method

Annex V Part 2 .42

 

 

200

Fee and commission income

IFRS 7.20(c)

22

 

210

(Fee and commission expenses)

IFRS 7.20(c)

22

 

220

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

Annex V.Part 2.45

16

 

231

Financial assets at fair value through other comprehensive income

IFRS 9.4.12A; IFRS 9.5.7.10-11

 

 

241

Financial assets at amortised cost

IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2

 

 

260

Financial liabilities measured at amortised cost

IFRS 7.20(a)(v); IFRS 9.5.7.2

 

 

270

Other

 

 

 

280

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

IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46

16

 

287

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

IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46

 

 

290

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

IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44

16, 45

 

300

Gains or (-) losses from hedge accounting, net

Annex V.Part 2.47

16

 

310

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

IAS 21.28, 52 (a)

 

 

330

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

IAS 1.34; Annex V. Part 2.48

45

 

340

Other operating income

Annex V.Part 2.314-316

45

 

350

(Other operating expenses)

Annex V.Part 2.314-316

45

 

355

TOTAL OPERATING INCOME, NET

 

 

 

360

(Administrative expenses)

 

 

 

370

(Staff expenses)

IAS 19.7; IAS 1.102, IG 6

44

 

380

(Other administrative expenses)

 

 

 

390

(Depreciation)

IAS 1.102, 104

 

 

400

(Property, Plant and Equipment)

IAS 1.104; IAS 16.73(e)(vii)

 

 

410

(Investment Properties)

IAS 1.104; IAS 40.79(d)(iv)

 

 

420

(Other intangible assets)

IAS 1.104; IAS 38.118(e)(vi)

 

 

425

Modification gains or (-) losses, net

IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49

 

 

426

Financial assets at fair value through other comprehensive income

IFRS 7.35J

 

 

427

Financial assets at amortised cost

IFRS 7.35J

 

 

430

(Provisions or (-) reversal of provisions)

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

9 12 43

 

440

(Commitments and guarantees given)

IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50

 

 

450

(Other provisions)

 

 

 

460

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

IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53

12

 

481

(Financial assets at fair value through other comprehensive income)

IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8

12

 

491

(Financial assets at amortised cost)

IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8

12

 

510

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

IAS 28.40-43

16

 

520

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

IAS 36.126(a)(b)

16

 

530

(Property, plant and equipment)

IAS 16.73(e)(v-vi)

 

 

540

(Investment properties)

IAS 40.79(d)(v)

 

 

550

(Goodwill)

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

 

 

560

(Other intangible assets)

IAS 38.118 (e)(iv)(v)

 

 

570

(Other)

IAS 36.126 (a)(b)

 

 

580

Negative goodwill recognised in profit or loss

IFRS 3.Appendix B64(n)(i)

 

 

590

Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method

Annex V.Part 2.54

 

 

600

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

IFRS 5.37; Annex V.Part 2.55

 

 

610

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

IAS 1.102, IG 6; IFRS 5.33 A

 

 

620

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

IAS 1.82(d); IAS 12.77

 

 

630

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

IAS 1, IG 6

 

 

640

Profit or (-) loss after tax from discontinued operations

IAS 1.82(ea) ; IFRS 5.33(a), 5.33 A; Annex V Part 2.56

 

 

650

Profit or (-) loss before tax from discontinued operations

IFRS 5.33(b)(i)

 

 

660

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

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

 

 

670

PROFIT OR (-) LOSS FOR THE YEAR

IAS 1.81A(a)

 

 

680

Attributable to minority interest [non-controlling interests]

IAS 1.81B (b)(i)

 

 

690

Attributable to owners of the parent

IAS 1.81B (b)(ii)

 

 

3.   Statement of comprehensive income

 

References

Current period

010

010

Profit or (-) loss for the year

IAS 1.7, IG6

 

020

Other comprehensive income

IAS 1.7, IG6

 

030

Items that will not be reclassified to profit or loss

IAS 1.82A(a)(i)

 

040

Tangible assets

IAS 1.7, IG6; IAS 16.39-40

 

050

Intangible assets

IAS 1.7; IAS 38.85-86

 

060

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

IAS 1.7, IG6; IAS 19.120(c)

 

070

Non-current assets and disposal groups held for sale

IFRS 5.38

 

080

Share of other recognised income and expense of entities accounted for using the equity method

IAS 1.IG6; IAS 28.10

 

081

Fair value changes of equity instruments measured at fair value through other comprehensive income

IAS 1.7(d)

 

083

Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net

IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57

 

084

Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]

IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57

 

085

Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]

IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57

 

086

Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk

IAS 1.7(f)

 

090

Income tax relating to items that will not be reclassified

IAS 1.91(b); Annex V.Part 2.66

 

100

Items that may be reclassified to profit or loss

IAS 1.82A(a)(ii)

 

110

Hedge of net investments in foreign operations [effective portion]

IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58

 

120

Valuation gains or (-) losses taken to equity

IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58

 

130

Transferred to profit or loss

IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59

 

140

Other reclassifications

Annex V.Part 2.65

 

150

Foreign currency translation

IAS 1.7, IG6; IAS 21.52(b)

 

160

Translation gains or (-) losses taken to equity

IAS 21.32, 38-47

 

170

Transferred to profit or loss

IAS 1.7, 92-95; IAS 21.48-49

 

180

Other reclassifications

Annex V.Part 2.65

 

190

Cash flow hedges [effective portion]

IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a);

 

200

Valuation gains or (-) losses taken to equity

IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i), .24E(a)

 

210

Transferred to profit or loss

IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59

 

220

Transferred to initial carrying amount of hedged items

IAS 1.IG6;IFRS 9.6.5.11(d)(i)

 

230

Other reclassifications

Annex V.Part 2.65

 

231

Hedging instruments [not designated elements]

IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60

 

232

Valuation gains or (-) losses taken to equity

IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c)

 

233

Transferred to profit or loss

IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61

 

234

Other reclassifications

Annex V.Part 2.65

 

241

Debt instruments at fair value through other comprehensive income

IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63

 

251

Valuation gains or (-) losses taken to equity

IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4

 

261

Transferred to profit or loss

IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64

 

270

Other reclassifications

IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65

 

280

Non-current assets and disposal groups held for sale

IFRS 5.38

 

290

Valuation gains or (-) losses taken to equity

IFRS 5.38

 

300

Transferred to profit or loss

IAS 1.7, 92-95; IFRS 5.38

 

310

Other reclassifications

IFRS 5.IG Example 12

 

320

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

IAS 1.IG6; IAS 28.10

 

330

Income tax relating to items that may be reclassified to profit or (-) loss

IAS 1.91(b), IG6; Annex V.Part 2.66

 

340

Total comprehensive income for the year

IAS 1.7, 81A(a), IG6

 

350

Attributable to minority interest [Non-controlling interest]

IAS 1.83(b)(i), IG6

 

360

Attributable to owners of the parent

IAS 1.83(b)(ii), IG6

 

4.   Breakdown of financial assets by instrument and by counterparty sector

4.1   Financial assets held for trading

 

References

Carrying amount

Annex V.Part 1.27

010

005

Derivatives

 

 

010

Equity instruments

IAS 32.11, Annex V.Part 1.44(b)

 

030

of which: credit institutions

Annex V.Part 1.42(c)

 

040

of which: other financial corporations

Annex V.Part 1.42(d)

 

050

of which: non-financial corporations

Annex V.Part 1.42(e)

 

060

Debt securities

Annex V.Part 1.31, 44(b)

 

070

Central banks

Annex V.Part 1.42(a)

 

080

General governments

Annex V.Part 1.42(b)

 

090

Credit institutions

Annex V.Part 1.42(c)

 

100

Other financial corporations

Annex V.Part 1.42(d)

 

110

Non-financial corporations

Annex V.Part 1.42(e)

 

120

Loans and advances

Annex V.Part 1.32, 44(a)

 

130

Central banks

Annex V.Part 1.42(a)

 

140

General governments

Annex V.Part 1.42(b)

 

150

Credit institutions

Annex V.Part 1.42(c)

 

160

Other financial corporations

Annex V.Part 1.42(d)

 

170

Non-financial corporations

Annex V.Part 1.42(e)

 

180

Households

Annex V.Part 1.42(f)

 

190

FINANCIAL ASSETS HELD FOR TRADING

IFRS 9.Appendix A

 

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

 

References

Carrying amount

Accumulated negative changes in fair value due to credit risk on non-performing exposures

Annex V.Part 1.27

Annex V.Part 2.69

010

020

010

Equity instruments

IAS 32.11, Annex V.Part 1.44(b)

 

 

020

of which: credit institutions

Annex V.Part 1.42(c)

 

 

030

of which: other financial corporations

Annex V.Part 1.42(d)

 

 

040

of which: non-financial corporations

Annex V.Part 1.42(e)

 

 

050

Debt securities

Annex V.Part 1.31, 44(b)

 

 

060

Central banks

Annex V.Part 1.42(a)

 

 

070

General governments

Annex V.Part 1.42(b)

 

 

080

Credit institutions

Annex V.Part 1.42(c)

 

 

090

Other financial corporations

Annex V.Part 1.42(d)

 

 

100

Non-financial corporations

Annex V.Part 1.42(e)

 

 

110

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

120

Central banks

Annex V.Part 1.42(a)

 

 

130

General governments

Annex V.Part 1.42(b)

 

 

140

Credit institutions

Annex V.Part 1.42(c)

 

 

150

Other financial corporations

Annex V.Part 1.42(d)

 

 

160

Non-financial corporations

Annex V.Part 1.42(e)

 

 

170

Households

Annex V.Part 1.42(f)

 

 

180

NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS

IFRS 7.8(a)(ii); IFRS 9.4.1.4

 

 

4.2.2   Financial assets designated at fair value through profit or loss

 

References

Carrying amount

Accumulated negative changes in fair value due to credit risk on non-performing exposures

Annex V.Part 1.27

Annex V.Part 2.69

010

020

060

Debt securities

Annex V.Part 1.31, 44(b)

 

 

070

Central banks

Annex V.Part 1.42(a)

 

 

080

General governments

Annex V.Part 1.42(b)

 

 

090

Credit institutions

Annex V.Part 1.42(c)

 

 

100

Other financial corporations

Annex V.Part 1.42(d)

 

 

110

Non-financial corporations

Annex V.Part 1.42(e)

 

 

120

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

130

Central banks

Annex V.Part 1.42(a)

 

 

140

General governments

Annex V.Part 1.42(b)

 

 

150

Credit institutions

Annex V.Part 1.42(c)

 

 

160

Other financial corporations

Annex V.Part 1.42(d)

 

 

170

Non-financial corporations

Annex V.Part 1.42(e)

 

 

180

Households

Annex V.Part 1.42(f)

 

 

190

FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS

IFRS 7.8(a)(i); IFRS 9.4.1.5

 

 

4.3.1   Financial assets at fair value through other comprehensive income

 

References

Carrying amount

Gross carrying amount Annex V.Part 1.34(b)

Accumulated impairment Annex V.Part 2.70(b), 71

Accumulated partial write-offs

Accumulated total write-offs

 

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

Assets without significant increase in credit risk since initial recognition (Stage 1)

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

Assets without significant increase in credit risk since initial recognition (Stage 1)

of which: instruments with low credit risk

Annex V.Part 1.27

IFRS 9.5.5.5; IFRS 7.35M(a)

IFRS 9.B5.5.22-24; Annex V.Part 2.75

IFRS 9.5.5.3, IFRS 7.35M(b)(i)

IFRS 9.5.5.1, 7.35M(b)(ii)

IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A

IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A

IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A

IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74

IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74

010

015

020

030

040

050

060

070

080

090

010

Equity instruments

IAS 32.11; Annex V.Part 1.44(b)

 

 

 

 

 

 

 

 

 

 

020

of which: credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

030

of which: other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

040

of which: non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

050

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

060

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

070

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

080

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

090

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

100

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

110

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

120

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

130

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

140

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

150

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

160

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

170

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

180

FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

IFRS 7.8(h); IFRS 9.4.1.2A

 

 

 

 

 

 

 

 

 

 

190

of which: purchased credit-impaired financial assets

IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77

 

 

 

 

 

 

 

 

 

 

4.4.1   Financial assets at amortised cost

 

References

Carrying amount

Gross carrying amount Annex V.Part 1.34(b)

Accumulated impairment Annex V.Part 2.70(a), 71

Accumulated partial write-offs

Accumulated total write-offs

 

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

Assets without significant increase in credit risk since initial recognition (Stage 1)

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

Assets without significant increase in credit risk since initial recognition (Stage 1)

of which: instruments with low credit risk

Annex V.Part 1.27

IFRS 9.5.5.5; IFRS 7.35M(a)

IFRS 9.B5.5.22-24; Annex V.Part 2.75

IFRS 9.5.5.3, IFRS 7.35M(b)(i)

IFRS 9.5.5.1, 7.35M(b)(ii)

IFRS 9.5.5.5; IFRS7.35H(a)

IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i)

IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii)

IFRS 9.5.4.4 and B5.4.9 ; Annex V.Part 2.72-74

IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74

010

015

020

030

040

050

060

070

080

090

010

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

020

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

030

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

040

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

050

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

060

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

070

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

080

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

090

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

100

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

110

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

120

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

130

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

140

FINANCIAL ASSETS AT AMORTISED COST

IFRS 7.8(f); IFRS 9.4.1.2

 

 

 

 

 

 

 

 

 

 

150

of which: purchased credit-impaired financial assets

IFRS 9.5.13 and IFRS 7.35M(c); Annex V.Part 2.77

 

 

 

 

 

 

 

 

 

 

4.5   Subordinated financial assets

 

References

Carrying amount

Annex V.Part 1.27

010

010

Loans and advances

Annex V.Part 1.32

 

020

Debt securities

Annex V.Part 1.31

 

030

SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS

Annex V.Part 2.78, 100

 

5.   Breakdown of non-trading Loans and advances by product

5.1   Loans and advances other than held for trading and trading assets by product

 

 

References

Gross carrying amount

Carrying amount Annex V.Part 1.27

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Annex V.Part 1.34

Annex V.Part 1.42(a)

Annex V.Part 1.42(b)

Annex V.Part 1.42(c)

Annex V.Part 1.42(d)

Annex V.Part 1.42(e)

Annex V.Part 1.42(f)

005

010

020

030

040

050

060

By product

010

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

Annex V.Part 2.85(a)

 

 

 

 

 

 

 

020

Credit card debt

Annex V.Part 2.85(b)

 

 

 

 

 

 

 

030

Trade receivables

Annex V.Part 2.85(c)

 

 

 

 

 

 

 

040

Finance leases

Annex V.Part 2.85(d)

 

 

 

 

 

 

 

050

Reverse repurchase loans

Annex V.Part 2.85(e)

 

 

 

 

 

 

 

060

Other term loans

Annex V.Part 2.85(f)

 

 

 

 

 

 

 

070

Advances that are not loans

Annex V.Part 2.85(g)

 

 

 

 

 

 

 

080

LOANS AND ADVANCES

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

By collateral

090

of which: Loans collateralized by immovable property

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

100

of which: other collateralized loans

Annex V.Part 2.86(b), 87

 

 

 

 

 

 

 

By purpose

110

of which: credit for consumption

Annex V.Part 2.88(a)

 

 

 

 

 

 

 

120

of which: lending for house purchase

Annex V.Part 2.88(b)

 

 

 

 

 

 

 

By subordination

130

of which: project finance loans

Annex V.Part 2.89; CRR Art 147(8)

 

 

 

 

 

 

 

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

6.1   Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes

 

References

Non-financial corporations Annex V.Part 1.42(e), Part 2.91

 

Accumulated impairment

Accumulated negative changes in fair value due to credit risk on non-performing exposures

Gross carrying amount

of which: loans and advances subject to impairment

Of which: non-performing

Annex V.Part 1.34

Annex V.Part 2.93

Annex V.Part 2. 213-232

Annex V.Part 2.70-71

Annex V.Part 2.69

010

011

012

021

022

010

A

Agriculture, forestry and fishing

NACE Regulation

 

 

 

 

 

020

B

Mining and quarrying

NACE Regulation

 

 

 

 

 

030

C

Manufacturing

NACE Regulation

 

 

 

 

 

040

D

Electricity, gas, steam and air conditioning supply

NACE Regulation

 

 

 

 

 

050

E

Water supply

NACE Regulation

 

 

 

 

 

060

F

Construction

NACE Regulation

 

 

 

 

 

070

G

Wholesale and retail trade

NACE Regulation

 

 

 

 

 

080

H

Transport and storage

NACE Regulation

 

 

 

 

 

090

I

Accommodation and food service activities

NACE Regulation

 

 

 

 

 

100

J

Information and communication

NACE Regulation

 

 

 

 

 

105

K

Financial and insurance activities

NACE Regulation, Annex V.Part 2.92

 

 

 

 

 

110

L

Real estate activities

NACE Regulation

 

 

 

 

 

120

M

Professional, scientific and technical activities

NACE Regulation

 

 

 

 

 

130

N

Administrative and support service activities

NACE Regulation

 

 

 

 

 

140

O

Public administration and defence, compulsory social security

NACE Regulation

 

 

 

 

 

150

P

Education

NACE Regulation

 

 

 

 

 

160

Q

Human health services and social work activities

NACE Regulation

 

 

 

 

 

170

R

Arts, entertainment and recreation

NACE Regulation

 

 

 

 

 

180

S

Other services

NACE Regulation

 

 

 

 

 

190

LOANS AND ADVANCES

Annex V.Part 1.32, Part 2.90

 

 

 

 

 

7.   Financial assets subject to impairment that are past due

7.1   Financial assets subject to impairment that are past due

 

References

Carrying amount Annex V.Part 1.27

Assets without significant increase in credit risk since initial recognition (Stage 1)

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

≤ 30 days

> 30 days ≤ 90 days

> 90 days

≤ 30 days

> 30 days ≤ 90 days

> 90 days

≤ 30 days

> 30 days ≤ 90 days

> 90 days

IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96

010

020

030

040

050

060

070

080

090

060

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

070

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

080

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

090

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

100

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

110

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

120

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

130

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

140

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

150

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

160

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

170

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

180

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

190

TOTAL DEBT INSTRUMENTS

Annex V Part 2.94-95

 

 

 

 

 

 

 

 

 

 

Loans and advances by product, by collateral and by subordination

 

200

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

Annex V.Part 2.85(a)

 

 

 

 

 

 

 

 

 

210

Credit card debt

Annex V.Part 2.85(b)

 

 

 

 

 

 

 

 

 

220

Trade receivables

Annex V.Part 2.85(c)

 

 

 

 

 

 

 

 

 

230

Finance leases

Annex V.Part 2.85(d)

 

 

 

 

 

 

 

 

 

240

Reverse repurchase loans

Annex V.Part 2.85(e)

 

 

 

 

 

 

 

 

 

250

Other term loans

Annex V.Part 2.85(f)

 

 

 

 

 

 

 

 

 

260

Advances that are not loans

Annex V.Part 2.85(g)

 

 

 

 

 

 

 

 

 

270

of which: Loans collateralized by immovable property

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

280

of which: other collateralized loans

Annex V.Part 2.86(b), 87

 

 

 

 

 

 

 

 

 

290

of which: credit for consumption

Annex V.Part 2.88(a)

 

 

 

 

 

 

 

 

 

300

of which: lending for house purchase

Annex V.Part 2.88(b)

 

 

 

 

 

 

 

 

 

310

of which: project finance loans

Annex V.Part 2.89; CRR Art 147(8)

 

 

 

 

 

 

 

 

 

8.   Breakdown of financial liabilities

8.1   Breakdown of financial liabilities by product and by counterparty sector

 

References National GAAP compatible IFRS

Carrying amount Annex V.Part 1.27

Accumulated changes in fair value due to credit risk

Held for trading

Designated at fair value through profit or loss

Amortised cost

Hedge accounting

IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7

IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5

IFRS 7.8(g); IFRS 9.4.2.1

IFRS 7.24A(a); IFRS 9.6

CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101

010

020

030

037

040

010

Derivatives

IFRS 9.BA.7(a)

 

 

 

 

 

020

Short positions

FRS 9.BA.7(b)

 

 

 

 

 

030

Equity instruments

IAS 32.11

 

 

 

 

 

040

Debt securities

Annex V.Part 1.31

 

 

 

 

 

050

Deposits

ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36

 

 

 

 

 

060

Central banks

Annex V.Part 1.42(a), 44(c)

 

 

 

 

 

070

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

080

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

090

Deposits redeemable at notice

ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

 

 

 

 

 

100

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

110

General governments

Annex V.Part 1.42(b), 44(c)

 

 

 

 

 

120

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

130

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

140

Deposits redeemable at notice

ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

 

 

 

 

 

150

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

160

Credit institutions

Annex V.Part 1.42(c),44(c)

 

 

 

 

 

170

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

180

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

190

Deposits redeemable at notice

ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

 

 

 

 

 

200

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

210

Other financial corporations

Annex V.Part 1.42(d),44(c)

 

 

 

 

 

220

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

230

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

240

Deposits redeemable at notice

ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

 

 

 

 

 

250

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

260

Non-financial corporations

Annex V.Part 1.42(e), 44(c)

 

 

 

 

 

270

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

280

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

290

Deposits redeemable at notice

ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

 

 

 

 

 

300

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

310

Households

Annex V.Part 1.42(f), 44(c)

 

 

 

 

 

320

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

330

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

340

Deposits redeemable at notice

ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97

 

 

 

 

 

350

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

360

Debt securities issued

Annex V.Part 1.37, Part 2.98

 

 

 

 

 

370

Certificates of deposits

Annex V.Part 2.98(a)

 

 

 

 

 

380

Asset-backed securities

CRR art 4(1)(61)

 

 

 

 

 

390

Covered bonds

CRR art 129

 

 

 

 

 

400

Hybrid contracts

Annex V.Part 2.98(d)

 

 

 

 

 

410

Other debt securities issued

Annex V.Part 2.98(e)

 

 

 

 

 

420

Convertible compound financial instruments

IAS 32.AG 31

 

 

 

 

 

430

Non-convertible

 

 

 

 

 

 

440

Other financial liabilities

Annex V.Part 1.38-41

 

 

 

 

 

450

FINANCIAL LIABILITIES

 

 

 

 

 

 

8.2   Subordinated financial liabilities

 

References

Carriyng amount

Designated at fair value through profit or loss

At amortized cost

IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5

IFRS 7.8(g); IFRS 9.4.2.1

010

020

010

Deposits

ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36

 

 

020

Debt securities issued

Annex V.Part 1.37

 

 

030

SUBORDINATED FINANCIAL LIABILITIES

Annex V.Part 2.99-100

 

 

9.   Loan commitments, financial guarantees and other commitments

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

 

References National GAAP compatible IFRS

Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118

Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109

Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4

Commitments and financial guarantees measured at fair value

Instruments without significant increase in credit risk since initial recognition (Stage 1)

Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired instruments (Stage 3)

Instruments without significant increase in credit risk since initial recognition (Stage 1)

Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired instruments (Stage 3)

Nominal amount

Provision

Nominal amount

Accumulated negative changes in fair value due to credit risk on non-performing commitments

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a)

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i)

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii)

IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118

IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111

IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118

Annex V Part 2.69

010

020

030

040

050

060

100

110

120

130

010

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116

 

 

 

 

 

 

 

 

 

 

021

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

030

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

040

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

050

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

060

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

070

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

080

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

090

Financial guarantees given

IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116

 

 

 

 

 

 

 

 

 

 

101

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

110

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

120

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

130

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

140

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

150

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

160

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

170

Other Commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116

 

 

 

 

 

 

 

 

 

 

181

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

190

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

200

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

210

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

220

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

230

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

240

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

9.2   Loan commitments, financial guarantees and other commitments received

 

References

Maximum amount of the guarantee that can be considered

Nominal amount

IFRS 7.36 (b); Annex V.Part 2.119

Annex V.Part 2.119

010

020

010

Loan commitments received

IFRS 9.2.1(g), .BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113

 

 

020

Central banks

Annex V.Part 1.42(a)

 

 

030

General governments

Annex V.Part 1.42(b)

 

 

040

Credit institutions

Annex V.Part 1.42(c)

 

 

050

Other financial corporations

Annex V.Part 1.42(d)

 

 

060

Non-financial corporations

Annex V.Part 1.42(e)

 

 

070

Households

Annex V.Part 1.42(f)

 

 

080

Financial guarantees received

IFRS 9.2.1(e ), .B2.5, .BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114

 

 

090

Central banks

Annex V.Part 1.42(a)

 

 

100

General governments

Annex V.Part 1.42(b)

 

 

110

Credit institutions

Annex V.Part 1.42(c)

 

 

120

Other financial corporations

Annex V.Part 1.42(d)

 

 

130

Non-financial corporations

Annex V.Part 1.42(e)

 

 

140

Households

Annex V.Part 1.42(f)

 

 

150

Other Commitments received

Annex V.Part 1.44(h), Part 2.102-103, 115

 

 

160

Central banks

Annex V.Part 1.42(a)

 

 

170

General governments

Annex V.Part 1.42(b)

 

 

180

Credit institutions

Annex V.Part 1.42(c)

 

 

190

Other financial corporations

Annex V.Part 1.42(d)

 

 

200

Non-financial corporations

Annex V.Part 1.42(e)

 

 

210

Households

Annex V.Part 1.42(f)

 

 

10.   Derivatives - Trading and economic hedges

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

References

Carrying amount

Notional amount

Financial assets Held for trading and trading

Financial liabilities Held for trading and trading

Total Trading

of which: sold

Annex V.Part 2.120, 131

IFRS 9.BA.7 (a); Annex V.Part 2.120, 131

Annex V.Part 2.133-135

Annex V.Part 2.133-135

010

020

030

040

010

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

020

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

030

OTC options

Annex V.Part 2.136

 

 

 

 

040

OTC other

Annex V.Part 2.136

 

 

 

 

050

Organized market options

Annex V.Part 2.136

 

 

 

 

060

Organized market other

Annex V.Part 2.136

 

 

 

 

070

Equity

Annex V.Part 2.129(b)

 

 

 

 

080

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

090

OTC options

Annex V.Part 2.136

 

 

 

 

100

OTC other

Annex V.Part 2.136

 

 

 

 

110

Organized market options

Annex V.Part 2.136

 

 

 

 

120

Organized market other

Annex V.Part 2.136

 

 

 

 

130

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

140

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

150

OTC options

Annex V.Part 2.136

 

 

 

 

160

OTC other

Annex V.Part 2.136

 

 

 

 

170

Organized market options

Annex V.Part 2.136

 

 

 

 

180

Organized market other

Annex V.Part 2.136

 

 

 

 

190

Credit

Annex V.Part 2.129(d)

 

 

 

 

195

of which: economic hedges with use of the fair value option

IFRS 9.6.7.1; Annex V.Part 2.140

 

 

 

 

201

of which: other economic hedges

Annex V.Part 2.137-140

 

 

 

 

210

Credit default swap

 

 

 

 

 

220

Credit spread option

 

 

 

 

 

230

Total return swap

 

 

 

 

 

240

Other

 

 

 

 

 

250

Commodity

Annex V.Part 2.129(e)

 

 

 

 

260

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

270

Other

Annex V.Part 2.129(f)

 

 

 

 

280

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

290

DERIVATIVES

IFRS 9.Appendix A

 

 

 

 

300

of which: OTC - credit institutions

Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142

 

 

 

 

310

of which: OTC - other financial corporations

Annex V.Part 1.42(d), 44(e), Part 2.141(b)

 

 

 

 

320

of which: OTC - rest

Annex V.Part 1.44(e), Part 2.141(c)

 

 

 

 

11.   Hedge accounting

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

By product or by type of market

References

Carrying amount

Notional amount

Assets

Liabilities

Total Hedging

of which: sold

IFRS 7.24A; Annex V.Part 2.120, 131

IFRS 7.24A; Annex V.Part 2.120, 131

Annex V.Part 2.133-135

Annex V.Part 2.133-135

010

020

030

040

010

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

020

OTC options

Annex V.Part 2.136

 

 

 

 

030

OTC other

Annex V.Part 2.136

 

 

 

 

040

Organized market options

Annex V.Part 2.136

 

 

 

 

050

Organized market other

Annex V.Part 2.136

 

 

 

 

060

Equity

Annex V.Part 2.129(b)

 

 

 

 

070

OTC options

Annex V.Part 2.136

 

 

 

 

080

OTC other

Annex V.Part 2.136

 

 

 

 

090

Organized market options

Annex V.Part 2.136

 

 

 

 

100

Organized market other

Annex V.Part 2.136

 

 

 

 

110

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

120

OTC options

Annex V.Part 2.136

 

 

 

 

130

OTC other

Annex V.Part 2.136

 

 

 

 

140

Organized market options

Annex V.Part 2.136

 

 

 

 

150

Organized market other

Annex V.Part 2.136

 

 

 

 

160

Credit

Annex V.Part 2.129(d)

 

 

 

 

170

Credit default swap

Annex V.Part 2.136

 

 

 

 

180

Credit spread option

Annex V.Part 2.136

 

 

 

 

190

Total return swap

Annex V.Part 2.136

 

 

 

 

200

Other

Annex V.Part 2.136

 

 

 

 

210

Commodity

Annex V.Part 2.129(e)

 

 

 

 

220

Other

Annex V.Part 2.129(f)

 

 

 

 

230

FAIR VALUE HEDGES

IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a)

 

 

 

 

240

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

250

OTC options

Annex V.Part 2.136

 

 

 

 

260

OTC other

Annex V.Part 2.136

 

 

 

 

270

Organized market options

Annex V.Part 2.136

 

 

 

 

280

Organized market other

Annex V.Part 2.136

 

 

 

 

290

Equity

Annex V.Part 2.129(b)

 

 

 

 

300

OTC options

Annex V.Part 2.136

 

 

 

 

310

OTC other

Annex V.Part 2.136

 

 

 

 

320

Organized market options

Annex V.Part 2.136

 

 

 

 

330

Organized market other

Annex V.Part 2.136

 

 

 

 

340

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

350

OTC options

Annex V.Part 2.136

 

 

 

 

360

OTC other

Annex V.Part 2.136

 

 

 

 

370

Organized market options

Annex V.Part 2.136

 

 

 

 

380

Organized market other

Annex V.Part 2.136

 

 

 

 

390

Credit

Annex V.Part 2.129(d)

 

 

 

 

400

Credit default swap

Annex V.Part 2.136

 

 

 

 

410

Credit spread option

Annex V.Part 2.136

 

 

 

 

420

Total return swap

Annex V.Part 2.136

 

 

 

 

430

Other

Annex V.Part 2.136

 

 

 

 

440

Commodity

Annex V.Part 2.129(e)

 

 

 

 

450

Other

Annex V.Part 2.129(f)

 

 

 

 

460

CASH FLOW HEDGES

IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b)

 

 

 

 

470

HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION

IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c)

 

 

 

 

480

PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK

IAS 39.71, 81A, 89A, AG 114-132

 

 

 

 

490

PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK

IAS 39.71

 

 

 

 

500

DERIVATIVES-HEDGE ACCOUNTING

IFRS 7.24A; IAS 39.9; IFRS 9.6.1

 

 

 

 

510

of which: OTC - credit institutions

Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142

 

 

 

 

520

of which: OTC - other financial corporations

Annex V.Part 1.42(d), 44(e), Part 2.141(b)

 

 

 

 

530

of which: OTC - rest

Annex V.Part 1.44(e), Part 2.141(c)

 

 

 

 

11.3   Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge

 

References

Carrying amount

Fair value hedge

Cash flow hedge

Hedge of net investment in a foreign operation

Annex V.Part 2.145

Annex V.Part 2.145

Annex V.Part 2.145

010

020

030

010

Non-derivative financial assets

IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2

 

 

 

020

of which: Financial assets held for trading

IFRS 9.Appendix A

 

 

 

030

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

IFRS 9.4.1.4; IFRS 7.8(a)(ii)

 

 

 

040

of which: Financial assets designated at fair value through profit or loss

IFRS 9.4.1.5; IFRS 7.8(a)(i)

 

 

 

050

Non-derivative financial liabilities

IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2

 

 

 

060

Financial liabilities held for trading

IFRS 9.Appendix A

 

 

 

070

Financial liabilities designated at fair value through profit or loss

IFRS 9.4.2.1; IFRS 9.6.2.2

 

 

 

080

Financial assets at amortised cost

IFRS 9.4.2.1; IFRS 9.6.2.2

 

 

 

F11.4   Hedged items in fair value hedges

 

References

Micro-hedges

Micro-hedges - Net position hedge

Hedge adjustments on micro-hedges

Macro hedges

Carrying amount

Assets or liabilities included in hedge of a net position (before netting)

Hedge adjustments included in the carrying amount of assets/liabilities

Remaining adjustments for discontinued micro hedges including hedges of net positions

Hedged items in portfolio hedge of interest rate risk

IFRS 7.24B(a), Annex V.Part 2.146, 147

IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151

IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149

IFRS 7.24B(a)(v); Annex V.Part 2.148, 150

IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152

010

020

030

040

050

 

ASSETS

 

 

 

 

 

 

010

Financial assets measured at fair value through other comprehensive income

IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151

 

 

 

 

 

020

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

 

030

Equity

Annex V.Part 2.129(b)

 

 

 

 

 

040

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

 

050

Credit

Annex V.Part 2.129(d)

 

 

 

 

 

060

Commodity

Annex V.Part 2.129(e)

 

 

 

 

 

070

Other

Annex V.Part 2.129(f)

 

 

 

 

 

080

Financial assets measured at amortised cost

IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151

 

 

 

 

 

090

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

 

100

Equity

Annex V.Part 2.129(b)

 

 

 

 

 

110

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

 

120

Credit

Annex V.Part 2.129(d)

 

 

 

 

 

130

Commodity

Annex V.Part 2.129(e)

 

 

 

 

 

140

Other

Annex V.Part 2.129(f)

 

 

 

 

 

 

LIABILITIES

 

 

 

 

 

 

150

Financial liabilities measured at amortised costs

IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151

 

 

 

 

 

160

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

 

170

Equity

Annex V.Part 2.129(b)

 

 

 

 

 

180

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

 

190

Credit

Annex V.Part 2.129(d)

 

 

 

 

 

200

Commodity

Annex V.Part 2.129(e)

 

 

 

 

 

210

Other

Annex V.Part 2.129(f)

 

 

 

 

 

12.   Movements in allowances and provisions for credit losses

12.1   Movements in allowances and provisions for credit losses

 

References

Opening balance

Increases due to origination and acquisition

Decreases due to derecognition

Changes due to change in credit risk (net)

Changes due to modifications without derecognition (net)

Changes due to update in the institution's methodology for estimation (net)

Decrease in allowance account due to write-offs

Other adjustments

Closing balance

Recoveries of previously written-off amounts recorded directly to the statement of profit or loss

Amounts written-off directly to the statement of profit or loss

 

IFRS 7.35I; Annex V.Part 2.159, 164(b)

IFRS 7.35I; Annex V.Part 2.160, 164(b)

IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162

IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c)

IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163

IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165

IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166

 

 

IFRS 9.5.4.4; Annex V.Part 2.165

010

020

030

040

050

070

080

090

100

110

120

010

Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)

IFRS 9.5.5.5

 

 

 

 

 

 

 

 

 

 

 

020

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

030

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

040

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

050

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

060

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

070

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

080

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

090

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

100

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

110

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

120

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

130

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

140

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

160

of which: collectively measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

 

 

 

 

 

 

 

 

 

 

 

170

of which: individually measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

 

 

 

 

 

 

 

 

 

 

 

180

Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

IFRS 9.5.5.3

 

 

 

 

 

 

 

 

 

 

 

190

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

200

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

210

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

220

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

230

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

240

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

250

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

260

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

270

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

280

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

290

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

300

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

310

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

330

of which: collectively measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

 

 

 

 

 

 

 

 

 

 

 

340

of which: individually measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

 

 

 

 

 

 

 

 

 

 

 

350

of which: non-performing

Annex V.Part 2.213-232

 

 

 

 

 

 

 

 

 

 

 

360

Allowances for credit-impaired debt instruments (Stage 3)

IFRS 9.5.5.1, 9. Appendix A

 

 

 

 

 

 

 

 

 

 

 

370

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

380

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

390

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

400

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

410

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

420

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

430

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

440

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

450

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

460

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

470

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

480

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

490

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

500

of which: collectively measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

 

 

 

 

 

 

 

 

 

 

 

510

of which: individually measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

 

 

 

 

 

 

 

 

 

 

 

520

Total allowance for debt instruments

IFRS 7.B8E

 

 

 

 

 

 

 

 

 

 

 

530

Commitments and financial guarantees given (Stage 1)

IFRS 9.2.1|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157

 

 

 

 

 

 

 

 

 

 

 

540

Commitments and financial guarantees given (Stage 2)

IFRS 9.2.1|(g); 2.3(c); 5.5.3, B2.5; Annex V.Part 2.157

 

 

 

 

 

 

 

 

 

 

 

550

of which: non-performing

Annex V.Part 2.117

 

 

 

 

 

 

 

 

 

 

 

560

Commitments and financial guarantees given (Stage 3)

IFRS 9.2.1|(g); 2.3(c); 5.5.1, B2.5; Annex V.Part 2.157

 

 

 

 

 

 

 

 

 

 

 

570

Total provisions on commitments and financial guarantees given

IFRS 7.B8E; Annex V.Part 2.157

 

 

 

 

 

 

 

 

 

 

 

12.2   Transfers between impairment stages (gross basis presentation)

 

References

Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170

Transfers between Stage 1 and Stage 2

Transfers between Stage 2 and Stage 3

Transfers between Stage 1 and Stage 3

To Stage 2 from Stage 1

To Stage 1 from Stage 2

To Stage 3 from Stage 2

To Stage 2 from Stage 3

To Stage 3 from Stage 1

To Stage 1 from Stage 3

Annex V.Part 2.168-169

010

020

030

040

050

060

010

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

020

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

030

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

040

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

050

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

060

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

070

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

080

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

090

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

100

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

110

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

120

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

130

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

140

Total debt instruments

 

 

 

 

 

 

 

150

Commitments and financial guarantees given

IFRS 9.2.1|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5

 

 

 

 

 

 

13.   Collateral and guarantees received

13.1   Breakdown of collateral and guarantees by loans and advances other than held for trading

Guarantees and collateral

References

Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174

Loans collateralized by immovable property

Other collateralized loans

Financial guarantees received

Residential

Commercial

Cash [Debt instruments issued]

Rest

IFRS 7.36(b)

Annex V.Part 2.173(a)

Annex V.Part 2.173(a)

Annex V.Part 2.173(b)

Annex V.Part 2.173(b)