19.9.2017   

EN

Official Journal of the European Union

L 240/1

REGULATION (EU) 2017/1538 OF THE EUROPEAN CENTRAL BANK

of 25 August 2017

amending Regulation (EU) 2015/534 on reporting of supervisory financial information (ECB/2017/25)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

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

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

Having regard to the public consultation pursuant to Article 4(3) of Regulation (EU) No 1024/2013,

Whereas:

(1)

Regulation (EU) 2015/534 of the European Central Bank (ECB/2015/13) (3) lays down reporting requirements concerning the supervisory financial information to be submitted by supervised entities to national competent authorities (NCAs).

(2)

Regulation (EU) 2015/534 (ECB/2015/13) requires supervised entities to report supervisory financial information based on the templates developed by the European Banking Authority (EBA) and laid down by Commission Implementing Regulation (EU) No 680/2014 (4).

(3)

In July 2014 the International Accounting Standards Board (IASB) released International Financial Reporting Standard 9 ‘Financial Instruments’ (hereinafter ‘IFRS 9’) which will replace the current reporting standard for financial instruments International Accounting Standard 39 ‘Financial Instruments: Recognition and Measurement’.

(4)

IFRS 9 was incorporated in Union law by Commission Regulation (EU) 2016/2067 (5).

(5)

In order to take into account the provisions of IFRS 9, Implementing Regulation (EU) No 680/2014 has been amended by Commission Implementing Regulation (EU) 2017/1443 (6). The amendments include, inter alia, changes to the templates and instructions regarding the reporting of supervisory financial information.

(6)

It is necessary to align Regulation (EU) 2015/534 (ECB/2015/13) with the amended accounting framework and Implementing Regulation (EU) 2017/1443. Furthermore, minor technical and terminological amendments need to be made to Regulation (EU) 2015/534 (ECB/2015/13).

(7)

Therefore, Regulation (EU) 2015/534 (ECB/2015/13) should be amended accordingly in line with the procedure of Articles 26(7) and 26(8) of Regulation (EU) No 1024/2013,

HAS ADOPTED THIS REGULATION:

Article 1

Amendments

Regulation (EU) 2015/534 (ECB/2015/13) is amended as follows:

(1)

Article 1 is replaced by the following:

‘Article 1

Subject matter and general principles

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

(a)

significant credit institutions applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013;

(b)

significant credit institutions, other than those referred to in point (a), which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC;

(c)

significant credit institutions on an individual basis and significant branches;

(d)

significant credit institutions regarding subsidiaries established in a non-participating Member State or a third country;

(e)

less significant credit institutions applying international accounting standards in accordance with Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013;

(f)

less significant credit institutions, other than those referred to in point (e), which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC;

(g)

less significant credit institutions on an individual basis and less significant branches.

2.   As an exception to Articles 7 and 14, credit institutions that have been given a waiver regarding the application of prudential requirements on an individual basis, in accordance with Article 7 or 10 of Regulation (EU) No 575/2013, shall not be required to report supervisory financial information on an individual basis in accordance with this Regulation. Where credit institutions do not report supervisory financial information on an individual basis in accordance with this paragraph, NCAs shall submit to the ECB any template specified in Annex III or IV of Implementing Regulation (EU) No 680/2014 that they collect in relation to these credit institutions.

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

3a.   Where parent institutions apply an individual consolidation method in accordance with Article 9(1) of Regulation (EU) No 575/2013, those institutions shall comply with the requirements laid down in this Regulation on an individual basis applying only the individual consolidation method.

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

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

6.   Significant and less significant branches may submit the information that they are required to provide under this Regulation to the relevant NCA through the credit institution by which they were established.’;

(2)

Article 2 is amended as follows:

(a)

point 3 is deleted;

(b)

the following points (6) to (9) are inserted:

‘(6)

“significant credit institution” means a credit institution which has the status of a significant supervised entity;

(7)

“less significant credit institution” means a credit institution which does not have the status of a significant supervised entity;

(8)

“significant branch” means a branch which has the status of a significant supervised entity which is not part of a supervised group and is established in a participating Member State by a credit institution established in a non-participating Member State;

(9)

“less significant branch” means a branch which does not have the status of a significant supervised entity which is not part of a supervised group and is established in a participating Member State by a credit institution established in a non-participating Member State.’;

(3)

Article 3 is replaced by the following:

‘Article 3

Change of status of a supervised entity

1.   For the purposes of this Regulation, a supervised entity shall be classified as significant 12 months after a decision as referred to in Article 45(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it. It shall report information in accordance with Title II of this Regulation as a significant supervised entity on the first reporting reference date which occurs after it has been classified as significant.

2.   For the purposes of this Regulation, a supervised entity shall be classified as less significant when a decision as referred to in Article 46(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it. Thereafter, it shall start to report information in accordance with Title III of this Regulation.’;

(4)

the heading of Title II is replaced by the following:

‘TITLE II

REPORTING BY SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS’;

(5)

Chapter I of Title II is replaced by the following:

‘CHAPTER I

Reporting on a consolidated basis

Article 4

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

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

Article 5

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

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

(6)

the heading of Chapter II of Title II is replaced by the following:

‘CHAPTER II

Reporting on an individual basis ’;

(7)

Article 6 is replaced by the following:

‘Article 6

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

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

2.   The supervisory financial reporting referred to in paragraph 1 shall include the information specified in Article 9 of Implementing Regulation (EU) No 680/2014, including information specified in template 40.1 of Annex III to that Regulation, and shall take place with the frequency specified in that Article.

3.   Significant credit institutions, other than those referred to in paragraph 1, which are not part of a significant supervised group and are subject to national accounting frameworks based on Directive 86/635/EEC shall report supervisory financial information to the relevant NCA. This shall also apply to significant branches.

4.   The supervisory financial reporting referred to in paragraph 3 shall include the information specified in Article 11 of Implementing Regulation (EU) No 680/2014, including information specified in template 40.1 of Annex IV to that Regulation, and shall take place with the frequency specified in that Article.

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

(a)

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

(b)

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

(c)

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

(d)

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

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

7.   As an exception to paragraphs 2 and 4, significant credit institutions which are not part of a significant supervised group shall report the information specified in templates 17.1, 17.2, and 17.3 in Annexes III and IV and in template 40.2 in Annexes III and IV to Implementing Regulation (EU) No 680/2014 only if they prepare consolidated financial statements.

8.   As an exception to paragraphs 2 and 4, significant branches shall not be required to report the information specified in templates 17.1, 17.2, and 17.3 in Annexes III and IV and in templates 40.1 and 40.2 in Annexes III and IV to Implementing Regulation (EU) No 680/2014.’;

(8)

the heading of Article 7 is replaced by the following:

‘Article 7

Format and frequency of reporting on an individual basis for credit institutions which are part of a significant supervised group’;

(9)

Article 7(1) is replaced by the following:

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

(10)

Article 7(3) is replaced by the following:

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

(11)

Article 8 is replaced by the following:

‘Article 8

Reporting reference dates and remittance dates for significant credit institutions and significant branches

1.   The information concerning significant credit institutions and significant branches specified in Articles 6 and 7 shall have the following reporting reference dates:

(a)

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

(b)

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

(c)

for annual reporting, 31 December.

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

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

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

(a)

for significant credit institutions which are not part of a significant supervised group and significant branches, the 10th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014;

(b)

for significant credit institutions which are part of a significant supervised group, the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014.

5.   NCAs shall decide when significant credit institutions and significant branches have to report supervisory financial information in order for them to meet these deadlines.’;

(12)

Chapter III of Title II is replaced by the following:

‘CHAPTER III

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

Article 9

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

1.   Supervisory financial information in respect of subsidiaries established in a non-participating Member State or a third country shall be reported in the following manner:

(a)

Significant credit institutions applying IFRS on a consolidated basis in accordance with Regulation (EC) No 1606/2002, including those that apply them for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, shall ensure that the supervisory financial information specified in paragraph 1 of Annex II is submitted on an individual basis to the relevant NCA in respect of subsidiaries established in a non-participating Member State or a third country. The supervisory financial reporting shall take place with the frequency specified in Article 9 of Implementing Regulation (EU) No 680/2014.

(b)

Significant credit institutions, other than those referred to in point a, which are subject to national accounting frameworks on a consolidated basis based on Directive 86/635/EEC, shall ensure that the supervisory financial information specified in paragraph 2 of Annex II is submitted on an individual basis to the relevant NCA in respect of subsidiaries established in a non-participating Member State or a third country. The supervisory financial reporting shall take place with the frequency specified in Article 11 of Implementing Regulation (EU) No 680/2014.

1a.   Where more than one credit institution within a supervised group applies prudential requirements on a consolidated basis, paragraph 1 shall apply only to the credit institution established in a participating Member State and at the highest level of consolidation.

2.   As an exception to paragraph 1, financial information concerning subsidiaries which have a total asset value of EUR 3 billion or less shall not be reported. For this purpose, the total value of the assets shall be determined on the basis of the prudential reporting in accordance with applicable law. If the total value of the assets cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws.

3.   The information shall be reported in accordance with paragraph 1 from the next reporting reference date for quarterly reporting where the total value of the assets of a subsidiary exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting. Reporting in accordance with paragraph 1 is not required from the next reporting reference date for quarterly reporting where the total value of the assets of a subsidiary is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting.

Article 10

Reporting reference dates and remittance dates for reporting by significant credit institutions in respect of subsidiaries established in a non-participating Member State or a third country

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

2.   NCAs shall submit to the ECB information concerning subsidiaries established in a non-participating Member State or a third country as specified in Article 9 by close of business of the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014.

3.   NCAs shall decide when credit institutions have to report supervisory financial information in order for them to meet this deadline.’;

(13)

the heading of Title III is replaced by the following:

‘TITLE III

REPORTING BY LESS SIGNIFICANT CREDIT INSTITUTIONS ON A CONSOLIDATED AND ON AN INDIVIDUAL BASIS AND BY LESS SIGNIFICANT BRANCHES ON AN INDIVIDUAL BASIS’;

(14)

Chapter I of Title III is replaced by the following:

‘CHAPTER I

Reporting on a consolidated basis

Article 11

Format and frequency of reporting on a consolidated basis for less significant credit institutions

1.   Less significant credit institutions applying IFRS under Regulation (EC) No 1606/2002 for supervisory reporting on a consolidated basis pursuant to Article 24(2) of Regulation (EU) No 575/2013 shall report supervisory financial information to the relevant NCA on a consolidated basis.

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

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

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

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

6.   As an exception to paragraphs 4 and 5 supervisory financial reporting concerning less significant credit institutions the assets of which have a total value, on a consolidated basis, of EUR 3 billion or less shall include the information specified in Annex III, as a common minimum, instead of the information specified in paragraph 4 of this Article. For this purpose, the total value of the assets of credit institutions, on a consolidated basis, shall be determined on the basis of the prudential consolidated reporting in accordance with applicable law. If the total value of the assets cannot be determined on the basis of the prudential consolidated reporting, it shall be determined on the basis of the most recent audited consolidated annual accounts, and if those annual accounts are not available, on the basis of the consolidated annual accounts prepared in accordance with applicable national accounting laws.

7.   Less significant credit institutions shall start reporting information in accordance with paragraphs 4 and 5 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution exceeds, on a consolidated basis, EUR 3 billion, on four consecutive reporting reference dates for quarterly reporting. Less significant credit institutions shall start reporting information in accordance with paragraph 6 where the total value of the assets of a less significant credit institution is below or equal to, on a consolidated basis, EUR 3 billion, on three consecutive reporting reference dates for quarterly reporting.

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

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

Article 12

Reporting reference dates and remittance dates for less significant credit institutions

1.   The information reported by less significant credit institutions on a consolidated basis specified in Article 11 shall have the following reporting reference dates:

(a)

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

(b)

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

(c)

for annual reporting, 31 December.

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

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

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

(a)

for less significant credit institutions established in a participating Member State and reporting at the highest level of consolidation, the 25th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014;

(b)

for less significant credit institutions reporting on a consolidated basis, other than those referred to in point (a), the 35th working day following the remittance dates referred to in Article 3 of Implementing Regulation (EU) No 680/2014.

5.   NCAs shall decide when credit institutions have to report supervisory financial information in order for them to meet these deadlines.’;

(15)

the heading of Chapter II of Title III is replaced by the following:

‘CHAPTER II

Reporting on an individual basis ’;

(16)

Article 13 is replaced by the following:

‘Article 13

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

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

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

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

4.   Less significant credit institutions, other than those referred to in paragraph 1, which are subject to national accounting frameworks based on Directive 86/635/EEC and which are not part of a supervised group shall report supervisory financial information to the relevant NCA. This shall also apply to less significant branches.

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

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

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

(a)

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

(b)

a less significant branch shall not report supervisory financial information if the total value of its assets is below or equal to EUR 3 billion.

8.   For the purposes of paragraph 7, the total value of the assets of the less significant credit institution and less significant branch shall be determined on the basis of the prudential reporting in accordance with applicable law. If the total value of the assets of a less significant credit institution cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws. If the total value of the assets of a less significant branch cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of statistical data reported pursuant to Regulation (EU) No 1071/2013 of the European Central Bank (*1).

9.   Less significant credit institutions and less significant branches shall start reporting information in accordance with paragraphs 2, 3, 5 and 6 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution or a less significant branch exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting. Less significant credit institutions and less significant branches shall start reporting information in accordance with paragraph 7 where the total value of the assets of a less significant credit institution or a less significant branch is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting.

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

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

(*1)  Regulation (EU) No 1071/2013 of the European Central Bank of 24 September 2013 concerning the balance sheet of the monetary financial institutions sector (ECB/2013/33) (OJ L 297, 7.11.2013, p. 1).’;"

(17)

Article 14 is replaced by the following:

‘Article 14

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

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

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

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

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

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

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

7.   As an exception to paragraphs 2, 3, 5 and 6 supervisory financial reporting by less significant credit institutions the assets of which have a total value equal to or less than EUR 3 billion shall include the information specified in Annex III. For this purpose, the total value of the assets of the less significant credit institution shall be determined on the basis of the prudential reporting in accordance with applicable law. If the total value of the assets of a less significant credit institution cannot be determined on the basis of the prudential reporting, it shall be determined on the basis of the most recent audited annual accounts, and if those annual accounts are not available, on the basis of the annual accounts prepared in accordance with applicable national accounting laws.

8.   Less significant credit institutions shall start reporting information in accordance with paragraphs 2, 3, 5 and 6 from the next reporting reference date for quarterly reporting where the total value of the assets of a less significant credit institution exceeds EUR 3 billion on four consecutive reporting reference dates for quarterly reporting. Less significant credit institutions shall start reporting information in accordance with paragraph 7 where the total value of the assets of a less significant credit institution is below or equal to EUR 3 billion on three consecutive reporting reference dates for quarterly reporting.

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

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

(18)

Article 15 is replaced by the following:

‘Article 15

Reporting reference dates and remittance dates for less significant credit institutions and less significant branches

1.   The information concerning less significant credit institutions and less significant branches specified in Articles 13 and 14 shall have the following reporting reference dates:

(a)

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

(b)

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

(c)

for annual reporting, 31 December.

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

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

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

(a)

for less significant credit institutions which are not part of a supervised group and for less significant branches, the 25th working day following the remittance dates referred to in Implementing Regulation (EU) No 680/2014;

(b)

for less significant credit institutions which are part of a less significant supervised group, the 35th working day following the remittance dates referred to in Implementing Regulation (EU) No 680/2014.

5.   NCAs shall decide when less significant credit institutions and less significant branches have to report supervisory financial information in order for them to meet these deadlines.’;

(19)

Article 17 is replaced by the following:

‘Article 17

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

NCAs shall transmit the information specified in this Regulation in accordance with the relevant eXtensible Business Reporting Language taxonomy in order to provide a uniform technical format for the exchange of data. For these purposes, NCAs shall follow the specifications set out in Article 6 of Decision ECB/2014/29.’;

(20)

Article 18 is deleted;

(21)

Article 19 is replaced by the following:

‘Article 19

Transitional provisions

1.   If a less significant supervised entity becomes significant before 1 January 2018 it shall be classified as a significant supervised entity for the purpose of this Regulation 18 months after a decision as referred to in Article 45(1) of Regulation (EU) No 468/2014 (ECB/2014/17) has been notified to it.

2.   If the total value of the assets of a less significant supervised entity on an individual or consolidated basis exceeds EUR 3 billion before 1 January 2018 it shall start to report in accordance with the relevant provisions of this Regulation on the first reporting reference date that occurs at least 18 months after the threshold has been exceeded.

3.   If the total value of the assets of a subsidiary established in a non-participating Member State or a third country exceeds EUR 3 billion before 1 January 2018 the information shall be reported in accordance with Article 9(1) on the first reporting reference date that occurs at least 18 months after the threshold has been exceeded.’;

(22)

Annexes I and II are amended in accordance with Annex I to this Regulation;

(23)

Annex IV is replaced by Annex II to this Regulation;

(24)

Annex V is replaced by Annex III to this Regulation.

Article 2

Final provisions

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

2.   This Regulation shall apply to supervised entities applying IFRS under Regulation (EC) No 1606/2002, including those that apply IFRS for supervisory reporting pursuant to Article 24(2) of Regulation (EU) No 575/2013, for the first time as at the first reporting reference date falling within their next financial year after 31 December 2017.

3.   This Regulation shall apply to significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC from 1 January 2018.

4.   This Regulation shall apply to less significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC from 1 January 2018.

5.   Notwithstanding the above, the ECB may decide, at the request of an NCA, to apply this Regulation to less significant supervised entities which are subject to national accounting frameworks based on Directive 86/635/EEC and established in the Member State of that NCA from 1 January 2019 if such national accounting framework is not compatible with IFRS.

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

Done at Frankfurt am Main, 25 August 2017.

For the Governing Council of the ECB

The President of the ECB

Mario DRAGHI

(1)  OJ L 287, 29.10.2013, p. 63.

(2)  OJ L 141, 14.5.2014, p. 1.

(3)  Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on reporting of supervisory financial information (ECB/2015/13) (OJ L 86, 31.3.2015, p. 13).

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

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

(6)  Commission Implementing Regulation (EU) 2017/1443 of 29 June 2017 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regards to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (OJ L 213, 17.8.2017, p. 1).

ANNEX I

Annexes I and II to Regulation (EU) 2015/534 (ECB/2015/13) are amended as follows:

1.

Annex I is amended as follows:

(a)

in paragraphs 1 and 2 the words ‘supervised groups and’ are deleted;

(b)

the following paragraph 2a is inserted:

‘2a.

As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:

(a)

the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) No 680/2014;

(b)

the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) No 680/2014;

(c)

the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) No 680/2014; and

(d)

the information specified in template 16.3 or the information specified in template 16.4 from Annex IV to Implementing Regulation (EU) No 680/2014.’;

(c)

paragraph 4 is replaced by the following:

‘4.

Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for credit institutions reporting on a consolidated basis. Template 40.1 in Tables 1 and 2 is provided for credit institutions reporting on a consolidated basis and credit institutions that are not part of a group reporting on an individual basis.’;

(d)

Tables 1 and 2 are replaced by the following:

‘Table 1

Template number

Name of the template or of the group of templates

 

PART 1 [QUARTERLY FREQUENCY]

 

Balance Sheet Statement [Statement of Financial Position]

1.1

Balance Sheet Statement: assets

1.2

Balance Sheet Statement: liabilities

1.3

Balance Sheet Statement: equity

2

Statement of profit or loss

 

Breakdown of financial assets by instrument and by counterparty sector

4.1

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

4.2.1

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

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

4.3.1

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

4.4.1

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

4.5

Subordinated financial assets

5.1

Breakdown of non-trading loans and advances by product

6.1

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

 

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

 

Loan commitments, financial guarantees and other commitments

9.1.1

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

9.2

Loan commitments, financial guarantees and other commitments received

10

Derivatives – Trading and economic hedges

 

Hedge accounting

11.1

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

 

Movements in allowances and provisions for credit losses

12.1

Movements in allowances and provisions for credit losses

 

Collateral and guarantees received

13.1

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

13.2

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

13.3

Collateral obtained by taking possession [tangible assets] accumulated

14

Fair value hierarchy: financial instruments at fair value

 

Breakdown of selected statement of profit or loss items

16.1

Interest income and expenses by instrument and counterparty sector

16.3

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

 

Reconciliation between accounting and CRR scope of consolidation: Balance Sheet

17.1

Reconciliation between accounting and CRR scope of consolidation: Assets

17.2

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

17.3

Reconciliation between accounting and CRR scope of consolidation: Liabilities

18

Performing and non-performing exposures

19

Forborne exposures

 

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

 

Geographical breakdown

20.4

Geographical breakdown of assets by residence of the counterparty

20.5

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

20.6

Geographical breakdown of liabilities by residence of the counterparty

 

PART 4 [ANNUAL]

 

Group structure

40.1

Group structure: “entity-by-entity”


Table 2

Template number

Name of the template or of the group of templates

 

PART 1 [QUARTERLY FREQUENCY]

 

Balance Sheet Statement [Statement of Financial Position]

1.1

Balance Sheet Statement: assets

1.2

Balance Sheet Statement: liabilities

1.3

Balance Sheet Statement: equity

2

Statement of profit or loss

 

Breakdown of financial assets by instrument and by counterparty sector

4.1

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

4.2.1

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

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

4.3.1

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

4.4.1

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

4.5

Subordinated financial assets

4.6

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

4.7

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

4.8

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

4.9

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

4.10

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

5.1

Breakdown of non-trading loans and advances by product

6.1

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

 

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

 

Loan commitments, financial guarantees and other commitments

9.1

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

9.1.1

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

9.2

Loan commitments, financial guarantees and other commitments received

10

Derivatives – Trading and economic hedges

 

Hedge accounting

11.1

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

11.2

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

 

Movements in allowances and provisions for credit losses

12.0

Movements in allowances for credit losses and impairment of equity instruments under national GAAP

12.1

Movements in allowances and provisions for credit losses

 

Collateral and guarantees received

13.1

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

13.2

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

13.3

Collateral obtained by taking possession [tangible assets] accumulated

14

Fair value hierarchy: financial instruments at fair value

 

Breakdown of selected statement of profit or loss items

16.1

Interest income and expenses by instrument and counterparty sector

16.3

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

16.4

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

 

Reconciliation between accounting and CRR scope of consolidation: Balance Sheet

17.1

Reconciliation between accounting and CRR scope of consolidation: Assets

17.2

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

17.3

Reconciliation between accounting and CRR scope of consolidation: Liabilities

18

Performing and non-performing exposures

19

Forborne exposures

 

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

 

Geographical breakdown

20.4

Geographical breakdown of assets by residence of the counterparty

20.5

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

20.6

Geographical breakdown of liabilities by residence of the counterparty

 

PART 4 [ANNUAL]

 

Group structure

40.1

Group structure: “entity-by-entity” ’;

2.

Annex II is amended as follows:

(a)

Tables 3 and 4 are replaced by the following:

‘Table 3

Template number

Name of the template or of the group of templates

 

PART 1 [QUARTERLY FREQUENCY]

 

Balance sheet statement [Statement of Financial Position]

1.1

Balance Sheet Statement: assets

1.2

Balance Sheet Statement: liabilities

1.3

Balance Sheet Statement: equity

2

Statement of profit or loss

 

Breakdown of financial assets by instrument and by counterparty sector

4.1

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

4.2.1

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

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

4.3.1

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

4.4.1

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

4.5

Subordinated financial assets

5.1

Breakdown of non-trading loans and advances by product

 

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

 

Loan commitments, financial guarantees and other commitments

9.1.1

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

10

Derivatives – Trading and economic hedges

 

Hedge accounting

11.1

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

 

Movements in allowances and provisions for credit losses

12.1

Movements in allowances and provisions for credit losses

14

Fair value hierarchy: financial instruments at fair value

18

Performing and non-performing exposures

19

Forborne exposures


Table 4

Template number

Name of the template or of the group of templates

 

PART 1 [QUARTERLY FREQUENCY]

 

Balance Sheet Statement [Statement of Financial Position]

1.1

Balance Sheet Statement: assets

1.2

Balance Sheet Statement: liabilities

1.3

Balance sheet statement: equity

2

Statement of profit or loss

 

Breakdown of financial assets by instrument and by counterparty sector

4.1

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

4.2.1

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

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

4.3.1

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

4.4.1

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

4.5

Subordinated financial assets

4.6

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

4.7

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

4.8

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

4.9

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

4.10

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

5.1

Breakdown of non-trading loans and advances by product

 

Breakdown of financial liabilities

8.1

Breakdown of financial liabilities by product and by counterparty sector

8.2

Subordinated financial liabilities

 

Loan commitments, financial guarantees and other commitments

9.1

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

9.1.1

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

10

Derivatives – Trading and economic hedges

 

Hedge accounting

11.1

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

11.2

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

 

Movements in allowances and provisions for credit losses

12.0

Movements in allowances for credit losses and impairment of equity instruments under national GAAP

12.1

Movements in allowances and provisions for credit losses

18

Performing and non-performing exposures

19

Forborne exposures’;

(b)

 the following paragraph 3 is added:

‘3.

As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:

(a)

the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) No 680/2014;

(b)

the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) No 680/2014;

(c)

the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) No 680/2014’;

ANNEX II

‘ANNEX IV

“FINREP data points” under IFRS or National GAAP compatible with 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

5.1

F 05.01

Breakdown of non-trading Loans and advances by product

 

 

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

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

18

F 18.00

Performing and non-performing exposures

19

F 19.00

Forborne exposures

 

Data point to be submitted

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)

 

 

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

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

 

 

References

Gross carrying amount

Carrying amount Annex V.Part 1.27

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Annex V.Part 1.34

Annex V.Part 1.42(a)

Annex V.Part 1.42(b)

Annex V.Part 1.42(c)

Annex V.Part 1.42(d)

Annex V.Part 1.42(e)

Annex V.Part 1.42(f)

005

010

020

030

040

050

060

By product

010

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

Annex V.Part 2.85(a)

 

 

 

 

 

 

 

020

Credit card debt

Annex V.Part 2.85(b)

 

 

 

 

 

 

 

030

Trade receivables

Annex V.Part 2.85(c)

 

 

 

 

 

 

 

040

Finance leases

Annex V.Part 2.85(d)

 

 

 

 

 

 

 

050

Reverse repurchase loans

Annex V.Part 2.85(e)

 

 

 

 

 

 

 

060

Other term loans

Annex V.Part 2.85(f)

 

 

 

 

 

 

 

070

Advances that are not loans

Annex V.Part 2.85(g)

 

 

 

 

 

 

 

080

LOANS AND ADVANCES

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

By collateral

090

of which: Loans collateralized by immovable property

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

100

of which: other collateralized loans

Annex V.Part 2.86(b), 87

 

 

 

 

 

 

 

By purpose

110

of which: credit for consumption

Annex V.Part 2.88(a)

 

 

 

 

 

 

 

120

of which: lending for house purchase

Annex V.Part 2.88(b)

 

 

 

 

 

 

 

By subordination

130

of which: project finance loans

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

 

 

 

 

 

 

 

8.   Breakdown of financial liabilities

8.1   Breakdown of financial liabilities by product and by counterparty sector

 

 

Carrying amount Annex V.Part 1.27

Accumulated changes in fair value due to credit risk

Held for trading

Designated at fair value through profit or loss

Amortised cost

Hedge accounting

References National GAAP compatible IFRS

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

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

IFRS 7.8(g); IFRS 9.4.2.1

IFRS 7.24A(a); IFRS 9.6

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

010

020

030

037

040

010

Derivatives

IFRS 9.BA.7(a)

 

 

 

 

 

020

Short positions

FRS 9.BA.7(b)

 

 

 

 

 

030

Equity instruments

IAS 32.11

 

 

 

 

 

040

Debt securities

Annex V.Part 1.31

 

 

 

 

 

050

Deposits

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

 

 

 

 

 

060

Central banks

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

 

 

 

 

 

070

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

080

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

090

Deposits redeemable at notice

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

 

 

 

 

 

100

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

110

General governments

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

 

 

 

 

 

120

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

130

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

140

Deposits redeemable at notice

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

 

 

 

 

 

150

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

160

Credit institutions

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

 

 

 

 

 

170

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

180

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

190

Deposits redeemable at notice

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

 

 

 

 

 

200

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

210

Other financial corporations

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

 

 

 

 

 

220

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

230

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

240

Deposits redeemable at notice

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

 

 

 

 

 

250

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

260

Non-financial corporations

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

 

 

 

 

 

270

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

280

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

290

Deposits redeemable at notice

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

 

 

 

 

 

300

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

310

Households

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

 

 

 

 

 

320

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

330

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

340

Deposits redeemable at notice

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

 

 

 

 

 

350

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

360

Debt securities issued

Annex V.Part 1.37, Part 2.98

 

 

 

 

 

370

Certificates of deposits

Annex V.Part 2.98(a)

 

 

 

 

 

380

Asset-backed securities

CRR art 4(1)(61)

 

 

 

 

 

390

Covered bonds

CRR art 129

 

 

 

 

 

400

Hybrid contracts

Annex V.Part 2.98(d)

 

 

 

 

 

410

Other debt securities issued

Annex V.Part 2.98(e)

 

 

 

 

 

420

Convertible compound financial instruments

IAS 32.AG 31

 

 

 

 

 

430

Non-convertible

 

 

 

 

 

 

440

Other financial liabilities

Annex V.Part 1.38-41

 

 

 

 

 

450

FINANCIAL LIABILITIES

 

 

 

 

 

 

8.2   Subordinated financial liabilities

 

References

Carriyng amount

Designated at fair value through profit or loss

At amortized cost

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

IFRS 7.8(g); IFRS 9.4.2.1

010

020

010

Deposits

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

 

 

020

Debt securities issued

Annex V.Part 1.37

 

 

030

SUBORDINATED FINANCIAL LIABILITIES

Annex V.Part 2.99-100

 

 

10.   Derivatives - Trading and economic hedges

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

 

Carrying amount

Notional amount

References

Financial assets Held for trading and trading

Financial liabilities Held for trading and trading

Total Trading

of which: sold

Annex V.Part 2.120, 131

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

Annex V.Part 2.133-135

Annex V.Part 2.133-135

010

020

030

040

010

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

020

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

030

OTC options

Annex V.Part 2.136

 

 

 

 

040

OTC other

Annex V.Part 2.136

 

 

 

 

050

Organised market options

Annex V.Part 2.136

 

 

 

 

060

Organised market other

Annex V.Part 2.136

 

 

 

 

070

Equity

Annex V.Part 2.129(b)

 

 

 

 

080

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

090

OTC options

Annex V.Part 2.136

 

 

 

 

100

OTC other

Annex V.Part 2.136

 

 

 

 

110

Organised market options

Annex V.Part 2.136

 

 

 

 

120

Organised market other

Annex V.Part 2.136

 

 

 

 

130

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

140

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

150

OTC options

Annex V.Part 2.136

 

 

 

 

160

OTC other

Annex V.Part 2.136

 

 

 

 

170

Organised market options

Annex V.Part 2.136

 

 

 

 

180

Organised market other

Annex V.Part 2.136

 

 

 

 

190

Credit

Annex V.Part 2.129(d)

 

 

 

 

195

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

IFRS 9.6.7.1; Annex V.Part 2.140

 

 

 

 

201

of which: other economic hedges

Annex V.Part 2.137-140

 

 

 

 

210

Credit default swap

 

 

 

 

 

220

Credit spread option

 

 

 

 

 

230

Total return swap

 

 

 

 

 

240

Other

 

 

 

 

 

250

Commodity

Annex V.Part 2.129(e)

 

 

 

 

260

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

270

Other

Annex V.Part 2.129(f)

 

 

 

 

280

of which: economic hedges

Annex V.Part 2.137-139

 

 

 

 

290

DERIVATIVES

IFRS 9.Appendix A

 

 

 

 

300

of which: OTC - credit institutions

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

 

 

 

 

310

of which: OTC - other financial corporations

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

 

 

 

 

320

of which: OTC - rest

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

 

 

 

 

11.   Hedge accounting

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

By product or by type of market

 

Carrying amount

Notional amount

Assets

Liabilities

Total Hedging

of which: sold

References

IFRS 7.24A; Annex V.Part 2.120, 131

IFRS 7.24A; Annex V.Part 2.120, 131

Annex V.Part 2.133-135

Annex V.Part 2.133-135

010

020

030

040

010

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

020

OTC options

Annex V.Part 2.136

 

 

 

 

030

OTC other

Annex V.Part 2.136

 

 

 

 

040

Organised market options

Annex V.Part 2.136

 

 

 

 

050

Organised market other

Annex V.Part 2.136

 

 

 

 

060

Equity

Annex V.Part 2.129(b)

 

 

 

 

070

OTC options

Annex V.Part 2.136

 

 

 

 

080

OTC other

Annex V.Part 2.136

 

 

 

 

090

Organised market options

Annex V.Part 2.136

 

 

 

 

100

Organised market other

Annex V.Part 2.136

 

 

 

 

110

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

120

OTC options

Annex V.Part 2.136

 

 

 

 

130

OTC other

Annex V.Part 2.136

 

 

 

 

140

Organised market options

Annex V.Part 2.136

 

 

 

 

150

Organised market other

Annex V.Part 2.136

 

 

 

 

160

Credit

Annex V.Part 2.129(d)

 

 

 

 

170

Credit default swap

Annex V.Part 2.136

 

 

 

 

180

Credit spread option

Annex V.Part 2.136

 

 

 

 

190

Total return swap

Annex V.Part 2.136

 

 

 

 

200

Other

Annex V.Part 2.136

 

 

 

 

210

Commodity

Annex V.Part 2.129(e)

 

 

 

 

220

Other

Annex V.Part 2.129(f)

 

 

 

 

230

FAIR VALUE HEDGES

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

 

 

 

 

240

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

250

OTC options

Annex V.Part 2.136

 

 

 

 

260

OTC other

Annex V.Part 2.136

 

 

 

 

270

Organised market options

Annex V.Part 2.136

 

 

 

 

280

Organised market other

Annex V.Part 2.136

 

 

 

 

290

Equity

Annex V.Part 2.129(b)

 

 

 

 

300

OTC options

Annex V.Part 2.136

 

 

 

 

310

OTC other

Annex V.Part 2.136

 

 

 

 

320

Organised market options

Annex V.Part 2.136

 

 

 

 

330

Organised market other

Annex V.Part 2.136

 

 

 

 

340

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

350

OTC options

Annex V.Part 2.136

 

 

 

 

360

OTC other

Annex V.Part 2.136

 

 

 

 

370

Organised market options

Annex V.Part 2.136

 

 

 

 

380

Organised market other

Annex V.Part 2.136

 

 

 

 

390

Credit

Annex V.Part 2.129(d)

 

 

 

 

400

Credit default swap

Annex V.Part 2.136

 

 

 

 

410

Credit spread option

Annex V.Part 2.136

 

 

 

 

420

Total return swap

Annex V.Part 2.136

 

 

 

 

430

Other

Annex V.Part 2.136

 

 

 

 

440

Commodity

Annex V.Part 2.129(e)

 

 

 

 

450

Other

Annex V.Part 2.129(f)

 

 

 

 

460

CASH FLOW HEDGES

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

 

 

 

 

470

HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION

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

 

 

 

 

480

PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK

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

 

 

 

 

490

PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK

IAS 39.71

 

 

 

 

500

DERIVATIVES-HEDGE ACCOUNTING

IFRS 7.24A; IAS 39.9; IFRS 9.6.1

 

 

 

 

510

of which: OTC - credit institutions

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

 

 

 

 

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)

 

 

 

 

18.   Information on performing and non-performing exposures

 

References

Gross carrying amount / Nominal amount

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

Maximum amount of the collateral or guarantee that can be considered

Annex V. Part 2.119

 

Performing

Non-performing

 

Performing exposures - Accumulated impairment and provisions

Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

 

Not past due or Past due <= 30 days

Past due > 30 days <= 90 days

 

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

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 year <= 5 years

Past due > 5 years

Of which: defaulted

Of which: impaired

 

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

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 year < = 5 year

Past due > 5 years

Collateral received on non-performing exposues

Financial guarantees received on non-performing exposures

010

020

030

055

060

070

080

090

100

105

110

120

130

140

150

160

170

180

190

195

200

210

Annex V. Part 1.34, Part 2.118, 221

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 222, 235

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

CRR art 178; Annex V.Part 2.238(b)

IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.238(a)

Annex V. Part 2. 238

Annex V. Part 2. 238

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 239

Annex V. Part 2. 239

010

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

140

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

150

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

160

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

170

Of which: Credit for consumption

Annex V.Part 2.88(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.233(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

181

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

182

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

183

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

184

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

185

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

186

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

191

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

192

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

193

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

194

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

195

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

196

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

197

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

201

DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

Annex V.Part 2.233(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

211

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

212

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

213

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

214

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

215

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

216

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

221

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

222

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

223

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

224

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

225

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

226

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

227

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

231

DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

Annex V.Part 2.233(c), 234

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.217

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

335

DEBT INSTRUMENTS HELD FOR SALE

Annex V.Part 2.220

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

340

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

350

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

360

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

370

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

380

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

390

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

400

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

410

Financial guarantees given

IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

420

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

430

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

440

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

450

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

460

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

470

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

480

Other Commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

490

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

500

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

520

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

530

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

540

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

550

OFF-BALANCE SHEET EXPOSURES

Annex V.Part 2.217

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19.   Information forborne exposures

 

References

Gross carrying amount / nominal amount of exposures with forbearance measures

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

Maximum amount of the collateral or guarantee that can be considered

Annex V. Part 2.119

 

Performing exposures with forbearance measures

Non-performing exposures with forbearance measures

 

Perfoming exposures with forbearance measures - Accumulated impairment and provisions

Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

 

Instruments with modifications in their terms and conditions

Refinancing

of which: Performing forborne exposures under probation reclassified from non-performing

 

Instruments with modifications in their terms and conditions

Refinancing

of which: Defaulted

of which: Impaired

of which: Forbearance of exposures non-performing prior to forbearance

 

Instruments with modifications in their terms and conditions

Refinancing

Collateral received on exposures with forbearance measures

Financial guarantees received on exposures with forbearance measures

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

180

Annex V. Part 1.34, Part 2. 118, 240-245, 251-258

Annex V. Part 2. 256, 259-262

Annex V. Part 2.241(a), 266

Annex V. Part 2. 241 (b), 265-266

Annex V. Part 2. 256(b), 261

Annex V. Part 2. 259-263

Annex V. Part 2.241(a), 266

Annex V. Part 2. 241 (b), 265-266

CRR art 178; Annex V. Part 2.264(b)

IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a)

Annex V. Part 2. 231, 252(a), 263

Annex V. Part 2. 267

Annex V. Part 2. 207

Annex V. Part 2. 207

Annex V. Part 2. 241(a), 267

Annex V. Part 2. 241(b), 267

Annex V. Part 2. 268

Annex V. Part 2. 268

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

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

140

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

150

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

160

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

170

Of which: Credit for consumption

Annex V.Part 2.88(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.249(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

181

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

182

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

183

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

184

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

185

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

186

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

191

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

192

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

193

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

194

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

195

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

196

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

197

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

201

DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

Annex V.Part 2.249(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

211

Debt securities

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

212

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

213

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

214

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

215

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

216

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

221

Loans and advances

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

222

Central banks

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

223

General governments

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

224

Credit institutions

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

225

Other financial corporations

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

226

Non-financial corporations

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

227

Households

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

231

DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

Annex V.Part 2.249(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.246

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

335

DEBT INSTRUMENTS HELD FOR SALE

Annex V.Part 2.247

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

340

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ANNEX III

‘ANNEX V

“FINREP data points” under national accounting frameworks

FINREP Templates for GAAP

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

5.1

F 05.01

Breakdown of non-trading Loans and advances by product

 

 

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

10

F 10.00

Derivatives - Trading and economic hedges

 

 

Hedge accounting

11.2

F 11.02

Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk

18

F 18.00

Performing and non-performing exposures

19

F 19.00

Forborne exposures

 

Parts for national GAAP reporters

 

Cell not to be submitted for reporting institutions subject to the relevant accounting framework

 

Data point to be submitted

1.   Balance Sheet Statement [Statement of Financial Position]

1.1   Assets

 

References National GAAP based on BAD

References National GAAP compatible IFRS

Breakdown in table

Carrying amount

Annex V.Part 1.27-28

010

010

Cash, cash balances at central banks and other demand deposits

BAD art 4.Assets(1)

IAS 1.54 (i)

 

 

020

Cash on hand

Annex V.Part 2.1

Annex V.Part 2.1

 

 

030

Cash balances at central banks

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

Annex V.Part 2.2

 

 

040

Other demand deposits

Annex V.Part 2.3

Annex V.Part 2.3

5

 

050

Financial assets held for trading

Accounting Directive art 8(1)(a), (5); IAS 39.9

IFRS 9.Appendix A

 

 

060

Derivatives

CRR Annex II

IFRS 9.Appendix A

10

 

070

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

IAS 32.11

4

 

080

Debt securities

Annex V.Part 1.24, 26

Annex V.Part 1.31

4

 

090

Loans and advances

Annex V.Part 1.24, 27

Annex V.Part 1.32

4

 

091

Trading financial assets

BAD Article 32-33; Annex V.Part 1.17

 

 

 

092

Derivatives

CRR Annex II; Annex V.Part 1.17, 27

 

10

 

093

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

4

 

094

Debt securities

Annex V.Part 1.31

 

4

 

095

Loans and advances

Annex V.Part 1.32

 

4

 

096

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

 

IFRS 7.8(a)(ii); IFRS 9.4.1.4

4

 

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

Accounting Directive art 8(1)(a), (6)

IFRS 7.8(a)(i); IFRS 9.4.1.5

4

 

110

Equity instruments

 

IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5

4

 

120

Debt securities

Annex V.Part 1.31

Annex V.Part 1.31

4

 

130

Loans and advances

Annex V.Part 1.32

Annex V.Part 1.32

4

 

141

Financial assets at fair value through other comprehensive income

 

IFRS 7.8(h); IFRS 9.4.1.2A

4

 

142

Equity instruments

 

IAS 32.11

4

 

143

Debt securities

 

Annex V.Part 1.31

4

 

144

Loans and advances

 

Annex V.Part 1.32

4

 

171

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

BAD art 36(2)

 

4

 

172

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

4

 

173

Debt securities

Annex V.Part 1.31

 

4

 

174

Loans and advances

Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32

 

4

 

175

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

Accounting Directive art 8(1)(a), (8)

 

4

 

176

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

4

 

177

Debt securities

Annex V.Part 1.31

 

4

 

178

Loans and advances

Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32

 

4

 

181

Financial assets at amortised cost

 

IFRS 7.8(f); IFRS 9.4.1.2

4

 

182

Debt securities

 

Annex V.Part 1.31

4

 

183

Loans and advances

 

Annex V.Part 1.32

4

 

231

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

BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19

 

4

 

390

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

4

 

232

Debt securities

Annex V.Part 1.31

 

4

 

233

Loans and advances

Annex V.Part 1.32

 

4

 

234

Other non-trading non-derivative financial assets

BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20

 

4

 

235

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

 

4

 

236

Debt securities

Annex V.Part 1.31

 

4

 

237

Loans and advances

Annex V.Part 1.32

 

4

 

240

Derivatives – Hedge accounting

Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22

IFRS 9.6.2.1; Annex V.Part 1.22

11

 

250

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

Accounting Directive art 8(5), (6); IAS 39.89A (a)

IAS 39.89A(a); IFRS 9.6.5.8

 

 

260

Investments in subsidiaries, joint ventures and associates

BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4

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

40

 

270

Tangible assets

BAD art 4.Assets(10)

 

 

 

280

Property, Plant and Equipment

 

IAS 16.6; IAS 1.54(a)

21, 42

 

290

Investment property

 

IAS 40.5; IAS 1.54(b)

21, 42

 

300

Intangible assets

BAD art 4.Assets(9); CRR art 4(1)(115)

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

 

 

310

Goodwill

BAD art 4.Assets(9); CRR art 4(1)(113)

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

 

 

320

Other intangible assets

BAD art 4.Assets(9)

IAS 38.8,118

21, 42

 

330

Tax assets

 

IAS 1.54(n-o)

 

 

340

Current tax assets

 

IAS 1.54(n); IAS 12.5

 

 

350

Deferred tax assets

Accounting Directive art 17(1)(f); CRR art 4(1)(106)

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

 

 

360

Other assets

Annex V.Part 2.5, 6

Annex V.Part 2.5

 

 

370

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

 

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

 

 

375

(-) Haircuts for trading assets at fair value

Annex V Part 1.29

 

 

 

380

TOTAL ASSETS

BAD art 4 Assets

IAS 1.9(a), IG 6

 

 

1.2   Liabilities

 

References National GAAP based on BAD

References National GAAP compatible IFRS

Breakdown in table

Carrying amount

Annex V.Part 1.27-28

010

010

Financial liabilities held for trading

 

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

8

 

020

Derivatives

 

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

10

 

030

Short positions

 

IFRS 9.BA7(b)

8

 

040

Deposits

 

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

8

 

050

Debt securities issued

 

Annex V.Part 1.37

8

 

060

Other financial liabilities

 

Annex V.Part 1.38-41

8

 

061

Trading financial liabilities

Accounting Directive art 8(1)(a),(3),(6)

 

8

 

062

Derivatives

CRR Annex II; Annex V.Part 1.25

 

10

 

063

Short positions

 

 

8

 

064

Deposits

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

 

8

 

065

Debt securities issued

Annex V.Part 1.37

 

8

 

066

Other financial liabilities

Annex V.Part 1.38-41

 

8

 

070

Financial liabilities designated at fair value through profit or loss

Accounting Directive art 8(1)(a), (6); IAS 39.9

IFRS 7.8 (e)(i); IFRS 9.4.2.2

8

 

080

Deposits

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

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

8

 

090

Debt securities issued

Annex V.Part 1.37

Annex V.Part 1.37

8

 

100

Other financial liabilities

Annex V.Part 1.38-41

Annex V.Part 1.38-41

8

 

110

Financial liabilities measured at amortised cost

Accounting Directive art 8(3), (6); IAS 39.47

IFRS 7.8(g); IFRS 9.4.2.1

8

 

120

Deposits

ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30

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

8

 

130

Debt securities issued

Annex V.Part 1.31

Annex V.Part 1.37

8

 

140

Other financial liabilities

Annex V.Part 1.32-34

Annex V.Part 1.38-41

8

 

141

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

Accounting Directive art 8(3)

 

8

 

142

Deposits

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

 

8

 

143

Debt securities issued

Annex V.Part 1.37

 

8

 

144

Other financial liabilities

Annex V.Part 1.38-41

 

8

 

150

Derivatives – Hedge accounting

Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26

IFRS 9.6.2.1; Annex V.Part 1.26

11

 

160

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

Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)

IAS 39.89A(b), IFRS 9.6.5.8

 

 

170

Provisions

BAD art 4.Liabilities(6)

IAS 37.10; IAS 1.54(l)

43

 

175

Funds for general banking risks [if presented within liabilities]

BAD art 38.1; CRR art 4(112); Annex V.Part 2.15

 

 

 

180

Pensions and other post employment defined benefit obligations

Annex V.Part 2.9

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

43

 

190

Other long term employee benefits

Annex V.Part 2.10

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

43

 

200

Restructuring

 

IAS 37.71, 84(a)

43

 

210

Pending legal issues and tax litigation

 

IAS 37.Appendix C. Examples 6 and 10

43

 

220

Commitments and guarantees given

BAD Article 4 Liabilities (6)(c ), Off balance sheet items, Article 27(11), Article 28(8), Article 33

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

9

12

43

 

230

Other provisions

BAD Article 4 Liabilities (6)(c ), Off balance sheet items

IAS 37.14

43

 

240

Tax liabilities

 

IAS 1.54(n-o)

 

 

250

Current tax liabilities

 

IAS 1.54(n); IAS 12.5

 

 

260

Deferred tax liabilities

Accounting Directive art 17(1)(f); CRR art 4(1)(108)

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

 

 

270

Share capital repayable on demand

 

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

 

 

280

Other liabilities

Annex V.Part 2.13

Annex V.Part 2.13

 

 

290

Liabilities included in disposal groups classified as held for sale

 

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

 

 

295

Haircuts for trading liabilities at fair value

Annex V Part 1.29

 

 

 

300

TOTAL LIABILITIES

 

IAS 1.9(b);IG 6

 

 

1.3   Equity

 

References National GAAP based on BAD

References National GAAP compatible IFRS

Breakdown in table

Carrying amount

010

010

Capital

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

IAS 1.54(r), BAD art 22

46

 

020

Paid up capital

BAD art 4.Liabilities(9)

IAS 1.78(e)

 

 

030

Unpaid capital which has been called up

BAD art 4.Liabilities(9); Annex V.Part 2.17

Annex V.Part 2.14

 

 

040

Share premium

BAD art 4.Liabilities(10); CRR art 4(1)(124)

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

46

 

050

Equity instruments issued other than capital

Annex V.Part 2.18-19

Annex V.Part 2.18-19

46

 

060

Equity component of compound financial instruments

Accounting Directive art 8(6); Annex V.Part 2.18

IAS 32.28-29; Annex V.Part 2.18

 

 

070

Other equity instruments issued

Annex V.Part 2.19

Annex V.Part 2.19

 

 

080

Other equity

Annex V.Part 2.20

IFRS 2.10; Annex V.Part 2.20

 

 

090

Accumulated other comprehensive income

CRR art 4(1)(100)

CRR art 4(1)(100)

46

 

095

Items that will not be reclassified to profit or loss

 

IAS 1.82A(a)

 

 

100

Tangible assets

 

IAS 16.39-41

 

 

110

Intangible assets

 

IAS 38.85-87

 

 

120

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

 

IAS 1.7, IG6; IAS 19.120(c)

 

 

122

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

 

IFRS 5.38, IG Example 12

 

 

124

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

 

IAS 1.IG6; IAS 28.10

 

 

320

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

 

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

 

 

330

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

 

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

 

 

340

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

 

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

 

 

350

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

 

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

 

 

360

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

 

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

 

 

128

Items that may be reclassified to profit or loss

 

IAS 1.82A(a) (ii)

 

 

130

Hedge of net investments in foreign operations [effective portion]

Accounting Directive art 8(1)(a), (6)(8)

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

 

 

140

Foreign currency translation

BAD art 39(6)

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

 

 

150

Hedging derivatives. Cash flow hedges reserve [effective portion]

Accounting Directive art 8(1)(a), (6)(8)

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

 

 

155

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

 

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

 

 

165

Hedging instruments [not designated elements]

 

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

 

 

170

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

 

IFRS 5.38, IG Example 12

 

 

180

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

 

IAS 1.IG6; IAS 28.10

 

 

190

Retained earnings

BAD art 4.Liabilities(13); CRR art 4(1)(123)

CRR art 4(1)(123)

 

 

200

Revaluation reserves

BAD art 4.Liabilities(12)

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

 

 

201

Tangible assets

Accounting Directive art 7(1)

 

 

 

202

Equity instruments

Accounting Directive art 7(1)

 

 

 

203

Debt securities

Accounting Directive art 7(1)

 

 

 

204

Other

Accounting Directive art 7(1)

 

 

 

205

Fair value reserves

Accounting Directive art 8(1)(a)

 

 

 

206

Hedge of net investments in foreign operations

Accounting Directive art 8(1)(a), (8)(b)

 

 

 

207

Hedging derivatives.Cash flow hedges

Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a)

 

 

 

208

Hedging derivatives. Other hedges

Accounting Directive art 8(1)(a), (8)(a)

 

 

 

209

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

Accounting Directive art 8(1)(a), (8)(2)

 

 

 

210

Other reserves

BAD art 4 Liabilities(11)-(13)

IAS 1.54; IAS 1.78(e)

 

 

215

Funds for general banking risks [if presented within equity]

BAD art 38.1; CRR art 4(112); Annex V.Part 2.15

 

 

 

220

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

Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29

IAS 28.11; Annex V.Part 2.29

 

 

230

Other

Annex V.Part 2.29

Annex V.Part 2.29

 

 

235

First consolidation differences

Accounting Directive art 24(3)(c)

 

 

 

240

(-) Treasury shares

Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30

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

46

 

250

Profit or loss attributable to owners of the parent

BAD art 4.Liabilities(14)

IAS 1.81B (b)(ii)

2

 

260

(-) Interim dividends

CRR Article 26(2b)

IAS 32.35

 

 

270

Minority interests [Non-controlling interests]

Accounting Directive art 24(4)

IAS 1.54(q)

 

 

280

Accumulated Other Comprehensive Income

CRR art 4(1)(100)

CRR art 4(1)(100)

46

 

290

Other items

 

 

46

 

300

TOTAL EQUITY

 

IAS 1.9(c), IG 6

46

 

310

TOTAL EQUITY AND TOTAL LIABILITIES

BAD art 4.Liabilities

IAS 1.IG6

 

 

2.   Statement of profit or loss

 

References National GAAP based on BAD

References National GAAP compatible IFRS

Breakdown in table

Current period

010

010

Interest income

BAD art 27.Vertical layout(1); Annex V.Part 2.31

IAS 1.97; Annex V.Part 2.31

16

 

020

Financial assets held for trading

 

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

 

 

025

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

 

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

 

 

030

Financial assets designated at fair value through profit or loss

 

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

 

 

041

Financial assets at fair value through other comprehensive income

 

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

 

 

051

Financial assets at amortised cost

 

IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2

 

 

070

Derivatives - Hedge accounting, interest rate risk

 

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

 

 

080

Other assets

 

Annex V.Part 2.36

 

 

085

Interest income on liabilities

Annex V.Part 2.37

IFRS 9.5.7.1, Annex V.Part 2.37

 

 

090

(Interest expenses)

BAD art 27.Vertical layout(2); Annex V.Part 2.31

IAS 1.97; Annex V.Part 2.31

16

 

100

(Financial liabilities held for trading)

 

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

 

 

110

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

 

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

 

 

120

(Financial liabilities measured at amortised cost)

 

IFRS 7.20(b); IFRS 9.5.7.2

 

 

130

(Derivatives - Hedge accounting, interest rate risk)

 

IAS 39.9; Annex V.Part 2.35

 

 

140

(Other liabilities)

 

Annex V.Part 2.38

 

 

145

(Interest expense on assets)

Annex V.Part 2.39

IFRS 9.5.7.1, Annex V.Part 2.39

 

 

150

(Expenses on share capital repayable on demand)

 

IFRIC 2.11

 

 

160

Dividend income

BAD art 27.Vertical layout(3); Annex V.Part 2.40

Annex V.Part 2.40

31

 

170

Financial assets held for trading

 

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

 

 

175

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

 

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

 

 

191

Financial assets at fair value through other comprehensive income

 

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

 

 

192

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

Annex V Part 2 .42

Annex V Part 2 .42

 

 

200

Fee and commission income

BAD art 27.Vertical layout(4)

IFRS 7.20(c)

22

 

210

(Fee and commission expenses)

BAD art 27.Vertical layout(5)

IFRS 7.20(c)

22

 

220

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

BAD art 27.Vertical layout(6)

Annex V.Part 2.45

16

 

231

Financial assets at fair value through other comprehensive income

 

IFRS 9.4.12A; IFRS 9.5.7.10-11

 

 

241

Financial assets at amortised cost

 

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

 

 

260

Financial liabilities measured at amortised cost

 

IFRS 7.20(a)(v); IFRS 9.5.7.2

 

 

270

Other

 

 

 

 

280

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

BAD art 27.Vertical layout(6)

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

16

 

285

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

BAD art 27.Vertical layout(6)

 

16

 

287

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

 

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

 

 

290

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

 

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

16, 45

 

295

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

BAD art 27.Vertical layout(6)

 

16

 

300

Gains or (-) losses from hedge accounting, net

Accounting Directive art 8(1)(a), (6), (8)

Annex V.Part 2.47

16

 

310

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

BAD art 39

IAS 21.28, 52 (a)

 

 

320

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

BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56

 

 

 

330

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

Annex V. Part 2.48

IAS 1.34; Annex V. Part 2.48

45

 

340

Other operating income

BAD art 27.Vertical layout(7); Annex V.Part 2.314-316

Annex V.Part 2.314-316

45

 

350

(Other operating expenses)

BAD art 27.Vertical layout(10); Annex V.Part 2.314-316

Annex V.Part 2.314-316

45

 

355

TOTAL OPERATING INCOME, NET

 

 

 

 

360

(Administrative expenses)

BAD art 27.Vertical layout(8)

 

 

 

370

(Staff expenses)

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

IAS 19.7; IAS 1.102, IG 6

44

 

380

(Other administrative expenses)

BAD art 27.Vertical layout(8)(b);

 

 

 

390

(Depreciation)

 

IAS 1.102, 104

 

 

400

(Property, Plant and Equipment)

BAD art 27.Vertical layout(9)

IAS 1.104; IAS 16.73(e)(vii)

 

 

410

(Investment Properties)

BAD art 27.Vertical layout(9)

IAS 1.104; IAS 40.79(d)(iv)

 

 

415

(Goodwill)

BAD art 27.Vertical layout(9)

 

 

 

420

(Other intangible assets)

BAD art 27.Vertical layout(9)

IAS 1.104; IAS 38.118(e)(vi)

 

 

425

Modification gains or (-) losses, net

 

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

 

 

426

Financial assets at fair value through other comprehensive income

 

IFRS 7.35J

 

 

427

Financial assets at amortised cost

 

IFRS 7.35J

 

 

430

(Provisions or (-) reversal of provisions)

 

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

9

12

43

 

440

(Commitments and guarantees given)

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

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

 

 

450

(Other provisions)

 

 

 

 

455

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

BAD art 38.2

 

 

 

460

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

BAD art 35-37, Annex V.Part 2.52, 53

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

12

 

481

(Financial assets at fair value through other comprehensive income)

 

IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8

12

 

491

(Financial assets at amortised cost)

 

IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8

12

 

510

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

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

IAS 28.40-43

16

 

520

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

 

IAS 36.126(a)(b)

16

 

530

(Property, plant and equipment)

BAD art 27.Vertical layout(9)

IAS 16.73(e)(v-vi)

 

 

540

(Investment properties)

BAD art 27.Vertical layout(9)

IAS 40.79(d)(v)

 

 

550

(Goodwill)

BAD art 27.Vertical layout(9)

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

 

 

560

(Other intangible assets)

BAD art 27.Vertical layout(9)

IAS 38.118 (e)(iv)(v)

 

 

570

(Other)

 

IAS 36.126 (a)(b)

 

 

580

Negative goodwill recognised in profit or loss

Accounting Directive art 24(3)(f)

IFRS 3.Appendix B64(n)(i)

 

 

590

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

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

Annex V.Part 2.54

 

 

600

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

 

IFRS 5.37; Annex V.Part 2.55

 

 

610

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

 

IAS 1.102, IG 6; IFRS 5.33 A

 

 

620

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

BAD art 27.Vertical layout(15)

IAS 1.82(d); IAS 12.77

 

 

630

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

BAD art 27.Vertical layout(16)

IAS 1, IG 6

 

 

632

Extraordinary profit or (-) loss after tax

BAD art 27.Vertical layout(21)

 

 

 

633

Extraordinary profit or loss before tax

BAD art 27.Vertical layout(19)

 

 

 

634

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

BAD art 27.Vertical layout(20)

 

 

 

640

Profit or (-) loss after tax from discontinued operations

 

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

 

 

650

Profit or (-) loss before tax from discontinued operations

 

IFRS 5.33(b)(i)

 

 

660

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

 

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

 

 

670

PROFIT OR (-) LOSS FOR THE YEAR

BAD art 27.Vertical layout(23)

IAS 1.81A(a)

 

 

680

Attributable to minority interest [non-controlling interests]

 

IAS 1.81B (b)(i)

 

 

690

Attributable to owners of the parent

 

IAS 1.81B (b)(ii)

 

 

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

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

 

 

References

Gross carrying amount

Carrying amount

Annex V.Part 1.27-28

Central banks

General governments

Credit institutions

Other financial corporations

Non-financial corporations

Households

Annex V.Part 1.34

Annex V.Part 1.42(a)

Annex V.Part 1.42(b)

Annex V.Part 1.42(c)

Annex V.Part 1.42(d)

Annex V.Part 1.42(e)

Annex V.Part 1.42(f)

005

010

020

030

040

050

060

By product

010

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

Annex V.Part 2.85(a)

 

 

 

 

 

 

 

020

Credit card debt

Annex V.Part 2.85(b)

 

 

 

 

 

 

 

030

Trade receivables

Annex V.Part 2.85(c)

 

 

 

 

 

 

 

040

Finance leases

Annex V.Part 2.85(d)

 

 

 

 

 

 

 

050

Reverse repurchase loans

Annex V.Part 2.85(e)

 

 

 

 

 

 

 

060

Other term loans

Annex V.Part 2.85(f)

 

 

 

 

 

 

 

070

Advances that are not loans

Annex V.Part 2.85(g)

 

 

 

 

 

 

 

080

LOANS AND ADVANCES

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

By collateral

090

of which: Loans collateralised by immovable property

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

100

of which: other collateralised loans

Annex V.Part 2.86(b), 87

 

 

 

 

 

 

 

By purpose

110

of which: credit for consumption

Annex V.Part 2.88(a)

 

 

 

 

 

 

 

120

of which: lending for house purchase

Annex V.Part 2.88(b)

 

 

 

 

 

 

 

By subordination

130

of which: project finance loans

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

 

 

 

 

 

 

 

8.   Breakdown of financial liabilities

8.1   Breakdown of financial liabilities by product and by counterparty sector

 

 

 

Carrying amount

Annex V.Part 1.27-28

Accumulated changes in fair value due to credit risk

Held for trading

Designated at fair value through profit or loss

Amortised cost

Trading

At a cost-based method

Hedge accounting

References National GAAP compatible IFRS

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

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

IFRS 7.8(g); IFRS 9.4.2.1

 

 

IFRS 7.24A(a); IFRS 9.6

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

References National GAAP based on BAD

Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15

Accounting Directive art 8(1)(a), (6); IAS 39.9

Accounting Directive art 8(3), (6); IAS 39.47

Accounting Directive art 8(3); Annex V.Part 1.25

Accounting Directive art 8(3)

Accounting Directive art 8(1)(a), (6), (8)(1)(a)

CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.102

010

020

030

034

035

037

040

010

Derivatives

CRR Annex II

IFRS 9.BA.7(a)

 

 

 

 

 

 

 

020

Short positions

 

FRS 9.BA.7(b)

 

 

 

 

 

 

 

030

Equity instruments

ECB/2013/33 Annex 2.Part 2.4-5

IAS 32.11

 

 

 

 

 

 

 

040

Debt securities

Annex V.Part 1.31

Annex V.Part 1.31

 

 

 

 

 

 

 

050

Deposits

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

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

 

 

 

 

 

 

 

060

Central banks

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

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

 

 

 

 

 

 

 

070

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

 

 

080

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

 

 

090

Deposits redeemable at notice

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

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

 

 

 

 

 

 

 

100

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

 

 

110

General governments

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

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

 

 

 

 

 

 

 

120

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

 

 

130

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

 

 

140

Deposits redeemable at notice

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

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

 

 

 

 

 

 

 

150

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

 

 

160

Credit institutions

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

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

 

 

 

 

 

 

 

170

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

 

 

180

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

 

 

190

Deposits redeemable at notice

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

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

 

 

 

 

 

 

 

200

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

 

 

210

Other financial corporations

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

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

 

 

 

 

 

 

 

220

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

 

 

230

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

 

 

240

Deposits redeemable at notice

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

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

 

 

 

 

 

 

 

250

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

 

 

260

Non-financial corporations

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

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

 

 

 

 

 

 

 

270

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

 

 

280

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

 

 

290

Deposits redeemable at notice

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

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

 

 

 

 

 

 

 

300

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

 

 

310

Households

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

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

 

 

 

 

 

 

 

320

Current accounts / overnight deposits

ECB/2013/33 Annex 2.Part 2.9.1

ECB/2013/33 Annex 2.Part 2.9.1

 

 

 

 

 

 

 

330

Deposits with agreed maturity

ECB/2013/33 Annex 2.Part 2.9.2

ECB/2013/33 Annex 2.Part 2.9.2

 

 

 

 

 

 

 

340

Deposits redeemable at notice

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

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

 

 

 

 

 

 

 

350

Repurchase agreements

ECB/2013/33 Annex 2.Part 2.9.4

ECB/2013/33 Annex 2.Part 2.9.4

 

 

 

 

 

 

 

360

Debt securities issued

Annex V.1.37, Part 2.98

Annex V.Part 1.37, Part 2.98

 

 

 

 

 

 

 

370

Certificates of deposits

Annex V.Part 2.98(a)

Annex V.Part 2.98(a)

 

 

 

 

 

 

 

380

Asset-backed securities

CRR art 4(61)

CRR art 4(1)(61)

 

 

 

 

 

 

 

390

Covered bonds

CRR art 129

CRR art 129

 

 

 

 

 

 

 

400

Hybrid contracts

Annex V.Part 2.98(d)

Annex V.Part 2.98(d)

 

 

 

 

 

 

 

410

Other debt securities issued

Annex V.Part 2.98(e)

Annex V.Part 2.98(e)

 

 

 

 

 

 

 

420

Convertible compound financial instruments

 

IAS 32.AG 31

 

 

 

 

 

 

 

430

Non-convertible

 

 

 

 

 

 

 

 

 

440

Other financial liabilities

Annex V.Part 1.38-41

Annex V.Part 1.38-41

 

 

 

 

 

 

 

450

FINANCIAL LIABILITIES

 

 

 

 

 

 

 

 

 

8.2   Subordinated financial liabilities

 

 

 

Carriyng amount

Designated at fair value through profit or loss

At amortized cost

At a cost-based method

References National GAAP compatible IFRS

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

IFRS 7.8(g); IFRS 9.4.2.1

 

References National GAAP

Accounting Directive art 8(1)(a), (6); IAS 39.9

Accounting Directive art 8(3), (6); IAS 39.47

Accounting Directive art 8(3)

010

020

030

010

Deposits

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

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

 

 

 

020

Debt securities issued

Annex V.Part 1.37

Annex V.Part 1.37

 

 

 

030

SUBORDINATED FINANCIAL LIABILITIES

Annex V.Part 2.99-100

Annex V.Part 2.99-100

 

 

 

10.   Derivatives - Trading and economic hedges

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

 

 

Carrying amount

Fair value

Notional amount

 

 

Positive value

Negative value

Total Trading

of which: sold

Financial assets Held for trading and trading

of which: Financial assets measured at a cost-based method / LOCOM

Financial liabilities Held for trading and trading

of which: Financial liabilities measured at a cost-based method / LOCOM

References National GAAP compatible IFRS

Annex V.Part 2.120, 131

 

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

 

 

 

Annex V.Part 2.133-135

Annex V.Part 2.133-135

References National GAAP based on BAD

Annex V.Part 1.17, Part 2.120

Annex V.Part 2.124

Annex V.Part 1.25, Part 2.120

Annex V.Part 2.124

Annex V.Part 2.132

Annex V.Part 2.132

Annex V.Part 2.133-135

Annex V.Part 2.133-135

010

011

020

016

022

025

030

040

010

Interest rate

Annex V.Part 2.129(a)

Annex V.Part 2.129(a)

 

 

 

 

 

 

 

 

020

of which: economic hedges

Annex V.Part 2.137-139

Annex V.Part 2.137-139

 

 

 

 

 

 

 

 

030

OTC options

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

040

OTC other

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

050

Organized market options

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

060

Organized market other

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

070

Equity

Annex V.Part 2.129(b)

Annex V.Part 2.129(b)

 

 

 

 

 

 

 

 

080

of which: economic hedges

Annex V.Part 2.137-139

Annex V.Part 2.137-139

 

 

 

 

 

 

 

 

090

OTC options

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

100

OTC other

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

110

Organized market options

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

120

Organized market other

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

130

Foreign exchange and gold

Annex V.Part 2.129(c)

Annex V.Part 2.129(c)

 

 

 

 

 

 

 

 

140

of which: economic hedges

Annex V.Part 2.137-139

Annex V.Part 2.137-139

 

 

 

 

 

 

 

 

150

OTC options

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

160

OTC other

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

170

Organized market options

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

180

Organized market other

Annex V.Part 2.136

Annex V.Part 2.136

 

 

 

 

 

 

 

 

190

Credit

Annex V.Part 2.129(d)

Annex V.Part 2.129(d)

 

 

 

 

 

 

 

 

195

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

Annex V.Part 2.140

IFRS 9.6.7.1; Annex V.Part 2.140

 

 

 

 

 

 

 

 

201

of which: other economic hedges

Annex V.Part 2.137-140

Annex V.Part 2.137-140

 

 

 

 

 

 

 

 

210

Credit default swap

 

 

 

 

 

 

 

 

 

 

220

Credit spread option

 

 

 

 

 

 

 

 

 

 

230

Total return swap

 

 

 

 

 

 

 

 

 

 

240

Other

 

 

 

 

 

 

 

 

 

 

250

Commodity

Annex V.Part 2.129(e)

Annex V.Part 2.129(e)

 

 

 

 

 

 

 

 

260

of which: economic hedges

Annex V.Part 2.137-139

Annex V.Part 2.137-139

 

 

 

 

 

 

 

 

270

Other

Annex V.Part 2.129(f)

Annex V.Part 2.129(f)

 

 

 

 

 

 

 

 

280

of which: economic hedges

Annex V.Part 2.137-139

Annex V.Part 2.137-139

 

 

 

 

 

 

 

 

290

DERIVATIVES

CRR Annex II; Annex V.Part 1.16(a)

IFRS 9.Appendix A

 

 

 

 

 

 

 

 

300

of which: OTC - credit institutions

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

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

 

 

 

 

 

 

 

 

310

of which: OTC - other financial corporations

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

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

 

 

 

 

 

 

 

 

320

of which: OTC - rest

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

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

 

 

 

 

 

 

 

 

11.   Hedge accounting

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

By product or by type of market

References National GAAP based on BAD

Carrying amount

Notional amount

Fair value

 

 

 

 

Positive value

Negative value

Assets

of which: assets carried at amortised cost / LOCOM

Liabilities

of which: liabilities carried at amortised cost / LOCOM

Total Hedging

of which: derivatives carried at amortised cost / LOCOM

of which: sold

of which: derivatives carried at amortised cost / LOCOM

Annex V.Part 1.17, Part 2.120

Annex V.Part 2.124

Annex V.Part 1.25, Part 2.120

Annex V.Part 2.124

Annex V.Part 2.133-135

Annex V.Part 2.124

Annex V.Part 2.133-135

Annex V.Part 2.124

Annex V.Part 2.132

Annex V.Part 2.132

005

006

007

008

010

011

020

021

030

040

010

Interest rate

Annex V.Part 2.129(a)

 

 

 

 

 

 

 

 

 

 

020

OTC options

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

030

OTC other

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

040

Organized market options

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

050

Organized market other

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

060

Equity

Annex V.Part 2.129(b)

 

 

 

 

 

 

 

 

 

 

070

OTC options

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

080

OTC other

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

090

Organised market options

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

100

Organised market other

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

110

Foreign exchange and gold

Annex V.Part 2.129(c)

 

 

 

 

 

 

 

 

 

 

120

OTC options

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

130

OTC other

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

140

Organised market options

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

150

Organised market other

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

160

Credit

Annex V.Part 2.129(d)

 

 

 

 

 

 

 

 

 

 

170

Credit default swap

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

180

Credit spread option

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

190

Total return swap

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

200

Other

Annex V.Part 2.136

 

 

 

 

 

 

 

 

 

 

210

Commodity

Annex V.Part 2.129(e)

 

 

 

 

 

 

 

 

 

 

220

Other

Annex V.Part 2.129(f)

 

 

 

 

 

 

 

 

 

 

230

DERIVATIVES-HEDGE ACCOUNTING

Annex V.Part 1.22, 26

 

 

 

 

 

 

 

 

 

 

231

of which: fair value hedges

Annex V.Part 2.143

 

 

 

 

 

 

 

 

 

 

232

of which: cash flow hedges

Annex V.Part 2.143

 

 

 

 

 

 

 

 

 

 

233

of which: cost-price hedges

Annex V.Part 2.143, 144

 

 

 

 

 

 

 

 

 

 

234

of which: hedge in net investments in a foreign operation

Annex V.Part 2.143

 

 

 

 

 

 

 

 

 

 

235

of which: portfolio fair value hedges of interest rate risk

Annex V.Part 2.143

 

 

 

 

 

 

 

 

 

 

236

of which: portfolio cash flow hedges of interest rate risk

Annex V.Part 2.143

 

 

 

 

 

 

 

 

 

 

240

of which: OTC - credit institutions

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

 

 

 

 

 

 

 

 

 

 

250

of which: OTC - other financial corporations

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

 

 

 

 

 

 

 

 

 

 

260

of which: OTC - rest

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

 

 

 

 

 

 

 

 

 

 

18.   Information on performing and non-performing exposures

 

 

 

Gross carrying amount / Nominal amount

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

Maximum amount of the collateral or guarantee that can be considered

Annex V. Part 2.119

 

Performing

Non-performing

 

Performing exposures - Accumulated impairment and provisions

Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

 

Not past due or Past due <= 30 days

Past due > 30 days <= 90 days

 

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

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 year <= 5 years

Past due > 5 years

Of which: defaulted

Of which: impaired

 

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

Past due > 90 days <= 180 days

Past due > 180 days <= 1 year

Past due > 1 year < = 5 year

Past due > 5 years

Collateral received on non-performing exposues

Financial guarantees received on non-performing exposures

010

020

030

055

060

070

080

090

100

105

110

120

130

140

150

160

170

180

190

195

200

210

References National GAAP compatible IFRS

Annex V. Part 1.34, Part 2.118, 221

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 222, 235

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

CRR art 178; Annex V.Part 2.238(b)

IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a)

Annex V. Part 2. 238

Annex V. Part 2. 238

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 239

Annex V. Part 2. 239

References National GAAP based on BAD

 

Annex V. Part 1.34, Part 2.118, 221

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 222, 235

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

CRR art 178; Annex V.Part 2.238(b)

CRR art 4(95); Annex V.Part 2.237(a)

Annex V. Part 2. 238

Annex V. Part 2. 238

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 239

Annex V. Part 2. 239

010

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

020

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

030

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

040

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

050

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

060

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

070

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

080

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

090

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

100

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

110

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

120

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

130

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

140

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

150

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

160

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

170

Of which: Credit for consumption

Annex V.Part 2.88(a)

Annex V.Part 2.88(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.233(a)

Annex V.Part 2.233(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

181

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

182

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

183

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

184

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

185

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

186

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

191

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

192

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

193

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

194

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

195

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

196

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

197

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

201

DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

Annex V.Part 2.233(b)

Annex V.Part 2.233(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

211

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

212

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

213

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

214

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

215

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

216

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

221

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

222

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

223

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

224

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

225

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

226

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

227

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

231

DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

Annex V.Part 2.233(c), 234

Annex V.Part 2.233(c), 234

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.217

Annex V.Part 2.217

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

335

DEBT INSTRUMENTS HELD FOR SALE

 

Annex V.Part 2.220

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

340

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 224

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

350

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

360

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

370

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

380

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

390

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

400

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

410

Financial guarantees given

CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114, 225

IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

420

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

430

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

440

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

450

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

460

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

470

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

480

Other Commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 115, 224

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

490

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

500

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

510

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

520

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

530

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

540

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

550

OFF-BALANCE SHEET EXPOSURES

Annex V.Part 2.217

Annex V.Part 2.217

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19.   Information forborne exposures

 

References National GAAP based on BAD

References National GAAP compatible IFRS

Gross carrying amount / nominal amount of exposures with forbearance measures

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

Maximum amount of the collateral or guarantee that can be considered

Annex V. Part 2.119

 

Performing exposures with forbearance measures

Non-performing exposures with forbearance measures

 

Perfoming exposures with forbearance measures - Accumulated impairment and provisions

Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

 

Instruments with modifications in their terms and conditions

Refinancing

of which: Performing forborne exposures under probation reclassified from non-performing

 

Instruments with modifications in their terms and conditions

Refinancing

of which: Defaulted

of which: Impaired

of which: Forbearance of exposures non-performing prior to forbearance

 

Instruments with modifications in their terms and conditions

Refinancing

Collateral received on exposures with forbearance measures

Financial guarantees received on exposures with forbearance measures

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

180

Annex V. Part 1.34, Part 2. 118, 240-245, 251-258

Annex V. Part 2. 256, 259-262

Annex V. Part 2.241(a), 266

Annex V. Part 2. 241 (b), 265-266

Annex V. Part 2. 256(b), 261

Annex V. Part 2. 259-263

Annex V. Part 2.241(a), 266

Annex V. Part 2. 241 (b), 265-266

CRR art 178; Annex V. Part 2.264(b)

IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a)

Annex V. Part 2. 231, 252(a), 263

Annex V. Part 2. 267

Annex V. Part 2. 207

Annex V. Part 2. 207

Annex V. Part 2. 241(a), 267

Annex V. Part 2. 241(b), 267

Annex V. Part 2. 268

Annex V. Part 2. 268

Annex V. Part 1.34, Part 2. 118, 240-245, 251-255

Annex V. Part 2. 256, 259-262

Annex V. Part 2.241(a), 266

Annex V. Part 2. 241 (b), 265-266

Annex V. Part 2. 256(b), 261

Annex V. Part 2. 259-263

Annex V. Part 2.241(a), 266

Annex V. Part 2. 241 (b), 265-266

CRR art 178; Annex V. Part 2.264(b)

CRR art 4(95); Annex V.Part 2.264(a)

Annex V. Part 2. 231, 252(a), 263

Annex V. Part 2. 267

Annex V. Part 2. 207

Annex V. Part 2. 207

Annex V. Part 2. 241(a), 267

Annex V. Part 2. 241(b), 267

Annex V. Part 2. 268

Annex V. Part 2. 268

010

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

020

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

030

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

040

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

050

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

060

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

070

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

080

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

090

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

100

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

110

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

120

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

130

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

SME Art 1 2(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

140

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

150

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

160

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

Annex V.Part 2.86(a), 87

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

170

Of which: Credit for consumption

Annex V.Part 2.88(a)

Annex V.Part 2.88(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.249(a)

Annex V.Part 2.249(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

181

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

182

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

183

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

184

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

185

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

186

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

191

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

192

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

193

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

194

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

195

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

196

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

197

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

201

DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

Annex V.Part 2.249(b)

Annex V.Part 2.249(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

211

Debt securities

Annex V.Part 1.31, 44(b)

Annex V.Part 1.31, 44(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

212

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

213

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

214

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

215

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

216

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

221

Loans and advances

Annex V.Part 1.32, 44(a)

Annex V.Part 1.32, 44(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

222

Central banks

Annex V.Part 1.42(a)

Annex V.Part 1.42(a)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

223

General governments

Annex V.Part 1.42(b)

Annex V.Part 1.42(b)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

224

Credit institutions

Annex V.Part 1.42(c)

Annex V.Part 1.42(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

225

Other financial corporations

Annex V.Part 1.42(d)

Annex V.Part 1.42(d)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

226

Non-financial corporations

Annex V.Part 1.42(e)

Annex V.Part 1.42(e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

227

Households

Annex V.Part 1.42(f)

Annex V.Part 1.42(f)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

231

DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

Annex V.Part 2.249(c)

Annex V.Part 2.249(c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.246

Annex V.Part 2.246

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

335

DEBT INSTRUMENTS HELD FOR SALE

 

Annex V.Part 2.247

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

340

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.112, 113, 246

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246’