ISSN 1977-0677

Official Journal

of the European Union

L 232

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English edition

Legislation

Volume 62
6 September 2019


Contents

 

II   Non-legislative acts

page

 

 

GUIDELINES

 

*

Guideline (EU) 2019/1386 of the European Central Bank of 7 June 2019 amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2019/18)

1

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.


II Non-legislative acts

GUIDELINES

6.9.2019   

EN

Official Journal of the European Union

L 232/1


GUIDELINE (EU) 2019/1386 OF THE EUROPEAN CENTRAL BANK

of 7 June 2019

amending Guideline ECB/2014/15 on monetary and financial statistics (ECB/2019/18)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

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

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

Having regard to Council Regulation (EC) No 2533/98 of 23 November 1998 concerning the collection of statistical information by the European Central Bank (1),

Whereas:

(1)

Regulation (EU) 2018/231 of the European Central Bank (ECB/2018/2) (2) lays down requirements for the collection and reporting of pension fund (PF) statistics. The collection of this information is necessary to support the ECB in carrying out monetary and financial analysis, and for the contribution of the European System of Central Banks (ESCB) to the stability of the financial system. The first reporting under Regulation (EU) 2018/231 (ECB/2018/2) begins, as a rule, with quarterly data on assets for the third quarter of 2019 and annual data on liabilities and number of pension scheme members for 2019. It is therefore necessary to update the framework for reporting statistics on PFs set out in Guideline ECB/2014/15 (3).

(2)

Guideline ECB/2014/15 already provides for the reporting of statistical information on PFs by the national central banks (NCBs). Data relating to PFs are transmitted to the ECB on the basis of data currently available at national level. The relevant provisions of Guideline ECB/2014/15 should be replaced in the light of the requirements stemming from Regulation (EU) 2018/231 (ECB/2018/2). In order to ensure a smooth transition, for the third and fourth quarters of 2019, NCBs should report statistical information on PFs both in accordance with Guideline ECB/2014/15 and with the requirements stemming from Regulation (EU) 2018/231 (ECB/2018/2).

(3)

Amendments to the Tables 1.B., 1.H., 2.B. and 2.G. in Part 9 of Annex II are necessary in order to reflect updates to the European Banking Authority taxonomy. Tables 1.B., 1.D., 1.E., 1.F., 1.G., 1.H., 1.J., 2.B., 2.C., 2.D., 2.E., 2.F., 2.G. and 2.I. in Part 9 of Annex II should be amended in order to revise the frequency of reporting of the data by the NCBs to the ECB in accordance with Article 12(2) of Guideline ECB/2014/15. Moreover, a minor amendment to the table in Part 22 of Annex II is necessary to bring the table into line with definitions contained in Regulation (EU) No 549/2013 of the European Parliament and of the Council (4). A minor amendment to Table 2a in Part 23 of Annex II is necessary in order to provide a more complete picture of assets held by the reporting agents.

(4)

Therefore, Guideline ECB/2014/15 should be amended accordingly,

HAS ADOPTED THIS GUIDELINE:

Article 1

Amendments

Guideline ECB/2014/15 is amended as follows:

1.

in Article 2, the following point (5) is added:

‘(5)

“pension fund (PF)” has the same meaning as defined in point (1) of Article 1 of Regulation (EU) 2018/231 of the European Central Bank (ECB/2018/2) (*1).

(*1)  Regulation (EU) 2018/231 of the European Central Bank of 26 January 2018 on statistical reporting requirements for pension funds (ECB/2018/2) (OJ L 45, 17.2.2018, p. 3)’;"

2.

Article 26 is amended as follows:

(a)

the title is replaced by the following:

‘Article 26

Statistics on PFs’;

(b)

paragraph 1 is replaced by the following:

‘1.    Scope of reporting of data up to and including the fourth quarter of 2019

(a)   General

NCBs shall report to the ECB statistical information on PFs up to and including data for the fourth quarter of 2019, as laid down in paragraphs 1 to 5 of this Article and in accordance with Part 22 of Annex II. Data relating to PFs shall be transmitted on the basis of data currently available at national level. Where actual data are unavailable, estimates shall be provided on a best efforts basis.

The reporting population shall comprise PFs resident in the euro-area Member States.

(b)   Outstanding amounts and financial transactions

NCBs shall report outstanding amounts at the end of the reference period and financial transactions during the quarter, which shall be derived in accordance with the ESA 2010.’;

(c)

the following paragraphs 6 to 15 are added:

‘6.    Scope of reporting in accordance with Regulation (EU) 2018/231 (ECB/2018/2)

(a)   General

In accordance with Regulation (EU) 2018/231 (ECB/2018/2), NCBs shall report to the ECB statistical information on assets and liabilities of PFs as well as information on the number of members of pension schemes as laid down in paragraphs 6 to 15 of this Article and in accordance with Part 24 of Annex II to this Guideline. These requirements shall cover end-of-quarter stock data and quarterly flow adjustments on assets and liabilities of PFs, as well as annual data on members. Without prejudice to Article 12(2) of Regulation (EU) 2018/231 (ECB/2018/2), the first reporting under Regulation (EU) 2018/231 (ECB/2018/2) begins with quarterly data on assets for the third quarter of 2019 and annual data on liabilities and number of pension scheme members for 2019.

(b)   Flow adjustments

NCBs shall report to the ECB separate data on revaluation adjustments (covering both price and exchange-rate changes) and reclassification adjustments, in accordance with Part 24 of Annex II and with Annex IV.

Financial transactions, including adjustments, shall be derived in accordance with the ESA 2010.

NCBs may deviate from the ESA 2010 due to divergent national practices for the purposes of Article 5 (b) and (c) of Regulation (EU) 2018/231 (ECB/2018/2). Where asset-by-asset (a-b-a) stock information is available, revaluation adjustments may be derived in accordance with a common Eurosystem method, i.e. the flow-derivation method referred to in Part 7 of Annex IV.

Approximations of financial transactions on liabilities may be derived in line with Part 7 of Annex IV.

7.    Reporting frequency and deadline

(a)   NCBs shall report to the ECB the required quarterly data by close of business on the 10th working day following the deadline specified in Article 8(1) of Regulation (EU) 2018/231 (ECB/2018/2). For a transitional period covering the reporting of data for the third quarter of 2019, the fourth quarter of 2019 and the first quarter of 2020, this deadline is extended to the 35th working day following the abovementioned deadline for reference period Q3 of 2019, to the 30th working day following the abovementioned deadline for reference period Q4 of 2019 and to the 25th working day following the abovementioned deadline for reference period Q1 of 2020.

(b)   NCBs shall report to the ECB the required annual data by close of business on the 10th working day following the deadline specified in Article 8(2) of Regulation (EU) 2018/231 (ECB/2018/2). For a transitional period covering the first reporting of annual data for 2019, this deadline is extended to the 35th working day following the abovementioned deadline.

(c)   The exact transmission dates shall be communicated to NCBs in advance in the form of a reporting calendar provided by the ECB by September of each year.

(d)   In the first reporting of quarterly data to the ECB, NCBs shall be required to submit data on outstanding amounts. Flow adjustments shall be transmitted on a best efforts basis.

8.    Revision policy

The following general rules shall apply to revisions of quarterly and annual data:

(a)

during the regular quarterly production periods, i.e. for a given reference quarter, from the deadline specified in paragraph 7(a) to the day the data are disseminated back to the NCBs, NCBs may revise the data covering the previous reference quarter;

(b)

during the regular annual production periods, i.e. for a given reference year, from the deadline specified in paragraph 7(b) to the day the data are disseminated back to the NCBs, NCBs may revise the data covering the previous reference year;

(c)

outside the regular production periods referred to in paragraphs (a) and (b) above, NCBs may also revise data covering previous reference periods where this significantly improves the quality of the data.

9.    Derogations and grossing-up

To ensure the quality of the statistics on PFs, where NCBs grant derogations to small PFs in accordance with Article 7(1) of Regulation (EU) 2018/231 (ECB/2018/2), they shall gross up the quarterly PF data reported to the ECB to 100 % coverage.

NCBs may choose the procedure for grossing up to 100 % coverage based on the data collected in accordance with Article 7(1)(a) to (d) of Regulation (EU) 2018/231 (ECB/2018/2).

10.    Derivation of aggregated data for securities

NCBs shall derive the aggregated quarterly data on assets and liabilities for PFs in accordance with Tables 1a to 1c of Part 24 of Annex II as follows:

(a)

For securities with ISIN codes, the NCBs shall map the information provided on a security-by-security (s-b-s) basis to the information derived from the Centralised Securities Database (CSDB) as the reference database. The mapped s-b-s information shall be used to compile the value of assets and liabilities in euro and to derive the necessary breakdowns for each individual security held or issued by the PF. If the security identifiers are not found in the CSDB, or the information necessary to compile the assets and liabilities in accordance with Tables 1a to 1c of Part 24 of Annex II is not available from the CSDB, the NCBs shall estimate the missing data.

(b)

NCBs shall aggregate the data on securities derived under paragraph (a) and add them to the information reported for securities without ISIN codes to produce aggregates for: (i) debt securities broken down by maturity (original) and counterparty (sector and residency); (ii) equity broken down by instrument and counterparty (sector and residency); and (iii) investment fund (IF) shares/units broken down by type of investment fund and residency of counterparty.

11.    Breakdown of holdings of IF shares/units by main investment objective

NCBs shall transmit to the ECB best estimates on the PF holdings of IF shares/units broken down by main investment objective (i.e. bond funds, equity funds, mixed funds, real estate funds, hedge funds and other funds). These data may be derived by mapping the information provided on an s-b-s basis in accordance with Regulation (EU) 2018/231 (ECB/2018/2) to the information derived from the CSDB as the reference database.

If the IF shares/units held are not found in the CSDB, the NCBs shall estimate the missing data or use alternative sources to derive the data.

12.    Reporting of quarterly estimates for liabilities

NCBs shall transmit to the ECB quarterly estimates for liabilities of PFs derived in accordance with Article 4(2) of Regulation (EU) 2018/231 (ECB/2018/2).

13.    Valuation methods and/or accounting rules

The valuation methods according to the ESA 2010 and/or accounting rules in Article 6 of Regulation (EU) 2018/231 (ECB/2018/2) shall also apply when the NCBs report PF data to the ECB.

14.    Explanatory notes

NCBs shall submit explanatory notes setting out the reasons for significant revisions as well as for any revisions provided outside the regular production periods mentioned in paragraph 8(c) of this Article. In addition, the NCBs shall provide the ECB with explanatory notes concerning reclassification adjustments.

15.    Compilation approach

NCBs shall collect data from all PFs resident in their Member State, in accordance with Article 2(1) of Regulation (EU) 2018/231 (ECB/2018/2).’.

3.

Annexes II, III, and IV are amended in accordance with the Annex to this Guideline.

Article 2

Taking effect and implementation

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

2.   The NCBs of the Member States whose currency is the euro shall comply with this Guideline from 2 October 2019.

Article 3

Addressees

This Guideline is addressed to the NCBs of the Member States whose currency is the euro.

Done at Frankfurt am Main, 7 June 2019.

For the Governing Council of the ECB

The President of the ECB

Mario DRAGHI


(1)  OJ L 318, 27.11.1998, p. 8.

(2)  Regulation (EU) 2018/231 of the European Central Bank of 26 January 2018 on statistical reporting requirements for pension funds (ECB/2018/2) (OJ L 45, 17.2.2018, p. 3).

(3)  Guideline ECB/2014/15 of 4 April 2014 on monetary and financial statistics (OJ L 340, 26.11.2014, p. 1).

(4)  Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).


ANNEX

Annexes II, III, and IV Guideline ECB/2014/15 are amended as follows:

1.

Annex II is amended as follows:

(a)

Part 9 is replaced by the following:

‘PART 9

CBD Annual - Reporters

 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Reporting population

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of stand alone credit institutions

 

 

 

 

 

 

 

 

 

 

 

No. of credit institutions consolidated in banking groups

 

 

 

 

 

 

 

 

 

 

 

No. of banking groups

 

 

 

 

 

 

 

 

 

 

 

Total number of credit institutions *

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - IFRS FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Interest income*

 

 

 

 

 

 

 

 

 

 

 

Financial assets held for trading

 

 

 

 

 

 

 

 

 

 

 

Financial assets designated at fair value through profit or loss

 

 

 

 

 

 

 

 

 

 

 

Available-for-sale financial assets

 

 

 

 

 

 

 

 

 

 

 

Loans and receivables*

 

 

 

 

 

 

 

 

 

 

 

Held-to-maturity investments

 

 

 

 

 

 

 

 

 

 

 

Derivatives - Hedge accounting, interest rate risk

 

 

 

 

 

 

 

 

 

 

 

Other assets

 

 

 

 

 

 

 

 

 

 

 

Interest income on liabilities

 

 

 

 

 

 

 

 

 

 

 

(Interest expenses)

 

 

 

 

 

 

 

 

 

 

 

(Financial liabilities held for trading )

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

(Financial liabilities measured at amortised cost)

 

 

 

 

 

 

 

 

 

 

 

(Derivatives - Hedge accounting, interest rate risk)

 

 

 

 

 

 

 

 

 

 

 

(Other liabilities)

 

 

 

 

 

 

 

 

 

 

 

(Interest expense on assets)

 

 

 

 

 

 

 

 

 

 

 

(Expenses on share capital repayable on demand)

 

 

 

 

 

 

 

 

 

 

 

Dividend income

 

 

 

 

 

 

 

 

 

 

 

Fee and commission income

 

 

 

 

 

 

 

 

 

 

 

(Fee and commission expenses)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses from hedge accounting, net

 

 

 

 

 

 

 

 

 

 

 

Exchange differences, net

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Other operating income

 

 

 

 

 

 

 

 

 

 

 

(Other operating expenses)

 

 

 

 

 

 

 

 

 

 

 

Total operating income, net

 

 

 

 

 

 

 

 

 

 

 

(Administration costs)

 

 

 

 

 

 

 

 

 

 

 

(Staff expenses)

 

 

 

 

 

 

 

 

 

 

 

(Other administrative expenses)

 

 

 

 

 

 

 

 

 

 

 

(Depreciation)

 

 

 

 

 

 

 

 

 

 

 

(Provisions or (-) reversal of provisions)

 

 

 

 

 

 

 

 

 

 

 

(Commitments and guarantees given)

 

 

 

 

 

 

 

 

 

 

 

(Other provisions)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

(Financial assets measured at cost [unquoted equity])

 

 

 

 

 

 

 

 

 

 

 

(Available-for-sale financial assets)

 

 

 

 

 

 

 

 

 

 

 

(Loans and receivables [including finance leases])

 

 

 

 

 

 

 

 

 

 

 

(Held to maturity investments)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

(Property, plant and equipment)

 

 

 

 

 

 

 

 

 

 

 

(Investment properties)

 

 

 

 

 

 

 

 

 

 

 

(Goodwill)

 

 

 

 

 

 

 

 

 

 

 

(Intangible assets [other than goodwill])

 

 

 

 

 

 

 

 

 

 

 

(Other)

 

 

 

 

 

 

 

 

 

 

 

Negative goodwill recognised in profit or loss

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

Profit or (-) loss after tax from discontinued operations

 

 

 

 

 

 

 

 

 

 

 

Profit or (-) loss before tax from discontinued operations

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS FOR THE YEAR

 

 

 

 

 

 

 

 

 

 

 

Attributable to minority interest

 

 

 

 

 

 

 

 

 

 

 

Attributable to owners of the parent

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - GAAP FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Interest income

 

 

 

 

 

 

 

 

 

 

 

(Interest expenses)

 

 

 

 

 

 

 

 

 

 

 

Dividend income

 

 

 

 

 

 

 

 

 

 

 

Fee and commission income

 

 

 

 

 

 

 

 

 

 

 

(Fee and commission expenses)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Gains or (-) losses from hedge accounting, net

 

 

 

 

 

 

 

 

 

 

 

Exchange differences, net

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Other operating income

 

 

 

 

 

 

 

 

 

 

 

(Other operating expenses)

 

 

 

 

 

 

 

 

 

 

 

Total operating income, net

 

 

 

 

 

 

 

 

 

 

 

(Administration costs)

 

 

 

 

 

 

 

 

 

 

 

(Staff expenses)

 

 

 

 

 

 

 

 

 

 

 

(Other administrative expenses)

 

 

 

 

 

 

 

 

 

 

 

(Depreciation)

 

 

 

 

 

 

 

 

 

 

 

(Provisions or (-) reversal of provisions)

 

 

 

 

 

 

 

 

 

 

 

(Commitments and guarantees given)

 

 

 

 

 

 

 

 

 

 

 

(Other provisions)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

(Property, plant and equipment)

 

 

 

 

 

 

 

 

 

 

 

(Investment properties)

 

 

 

 

 

 

 

 

 

 

 

(Goodwill)

 

 

 

 

 

 

 

 

 

 

 

(Intangible assets [other than goodwill])

 

 

 

 

 

 

 

 

 

 

 

(Other)

 

 

 

 

 

 

 

 

 

 

 

Negative goodwill recognised in profit or loss

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

Extraordinary profit or (-) loss after tax

 

 

 

 

 

 

 

 

 

 

 

Extraordinary profit or loss before tax

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS FOR THE YEAR

 

 

 

 

 

 

 

 

 

 

 

Attributable to minority interest

 

 

 

 

 

 

 

 

 

 

 

Attributable to owners of the parent

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - NON-FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Net interest income

 

 

 

 

 

 

 

 

 

 

 

Interest income

 

 

 

 

 

 

 

 

 

 

 

(Interest expenses)

 

 

 

 

 

 

 

 

 

 

 

Dividend income

 

 

 

 

 

 

 

 

 

 

 

Net fee and commission income

 

 

 

 

 

 

 

 

 

 

 

Fee and commission income

 

 

 

 

 

 

 

 

 

 

 

(Fee and commission expenses)

 

 

 

 

 

 

 

 

 

 

 

Trading and foreign exchange results

 

 

 

 

 

 

 

 

 

 

 

Other operating income

 

 

 

 

 

 

 

 

 

 

 

(Other operating expenses)

 

 

 

 

 

 

 

 

 

 

 

Total operating income, net

 

 

 

 

 

 

 

 

 

 

 

(Administration costs)

 

 

 

 

 

 

 

 

 

 

 

(Staff expenses)

 

 

 

 

 

 

 

 

 

 

 

(Other administrative expenses)

 

 

 

 

 

 

 

 

 

 

 

(Depreciation)

 

 

 

 

 

 

 

 

 

 

 

(Provisions or (-) reversal of provisions)

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS FOR THE YEAR

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - FULL SAMPLE

 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Consolidated Income Statement

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Net interest income*

 

 

 

 

 

 

 

 

 

 

 

Dividend income

 

 

 

 

 

 

 

 

 

 

 

Net fee and commission income*

 

 

 

 

 

 

 

 

 

 

 

Trading and foreign exchange results*

 

 

 

 

 

 

 

 

 

 

 

Other operating income

 

 

 

 

 

 

 

 

 

 

 

Total operating income, net*

 

 

 

 

 

 

 

 

 

 

 

(Total operating expenses)*

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS

 

 

 

 

 

 

 

 

 

 

 

PROFIT OR (-) LOSS FOR THE YEAR*

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - IFRS FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Return on Equity (RoE)

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 0-5 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 5-10 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 10-15 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 15-20 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE > 20 %

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - GAAP FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Return on Equity (RoE)

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 0-5 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 5-10 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 10-15 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 15-20 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE > 20 %

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - NON-FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Return on Equity (RoE)

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 0-5 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 5-10 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 10-15 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 15-20 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE > 20 %

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Profitability and efficiency - FULL SAMPLE

 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Return on Equity (RoE)

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

No. of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 0-5 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 5-10 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 10-15 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE 15-20 %

 

 

 

 

 

 

 

 

 

 

 

No. of institutions with RoE > 20 %

 

 

 

 

 

 

 

 

 

 

 

% of total banking assets of institutions with RoE < 0

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Balance sheet - IFRS FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Assets

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash, cash balances at central banks and other demand deposits

 

 

 

 

 

 

 

 

 

 

 

Financial assets held for trading

 

 

 

 

 

 

 

 

 

 

 

Derivatives held for trading

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Financial assets designated at fair value through profit or loss

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Available-for-sale financial assets

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Loans and receivables

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Held-to-maturity investments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Derivatives–Hedge accounting

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Investments in associates, subsidiaries and joint ventures

 

 

 

 

 

 

 

 

 

 

 

Tangible assets

 

 

 

 

 

 

 

 

 

 

 

Intangible assets

 

 

 

 

 

 

 

 

 

 

 

Tax assets

 

 

 

 

 

 

 

 

 

 

 

Current tax assets

 

 

 

 

 

 

 

 

 

 

 

Deferred tax assets

 

 

 

 

 

 

 

 

 

 

 

Other assets

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

TOTAL ASSETS*

 

 

 

 

 

 

 

 

 

 

 


 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Liabilities

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial liabilities held for trading

 

 

 

 

 

 

 

 

 

 

 

Derivatives held for trading

 

 

 

 

 

 

 

 

 

 

 

Short positions

 

 

 

 

 

 

 

 

 

 

 

Deposits

 

 

 

 

 

 

 

 

 

 

 

Debt securities issued

 

 

 

 

 

 

 

 

 

 

 

Other financial liabilities held for trading

 

 

 

 

 

 

 

 

 

 

 

Financial liabilities designated at fair value through profit or loss

 

 

 

 

 

 

 

 

 

 

 

Deposits

 

 

 

 

 

 

 

 

 

 

 

Debt securities issued

 

 

 

 

 

 

 

 

 

 

 

Other financial liabilities designated at fair value through profit or loss

 

 

 

 

 

 

 

 

 

 

 

Financial liabilities measured at amortised cost

 

 

 

 

 

 

 

 

 

 

 

Deposit

 

 

 

 

 

 

 

 

 

 

 

Debt securities issued

 

 

 

 

 

 

 

 

 

 

 

Other financial liabilities measured at amortised cost

 

 

 

 

 

 

 

 

 

 

 

Derivatives–Hedge accounting

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Provisions

 

 

 

 

 

 

 

 

 

 

 

Tax liabilities

 

 

 

 

 

 

 

 

 

 

 

Current tax liabilities

 

 

 

 

 

 

 

 

 

 

 

Deferred tax liabilities

 

 

 

 

 

 

 

 

 

 

 

Other liabilities

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Liabilities included in disposal groups classified as held for sale

 

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES

 

 

 

 

 

 

 

 

 

 

 


 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Equity and minority interest

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Capital

 

 

 

 

 

 

 

 

 

 

 

Share premium

 

 

 

 

 

 

 

 

 

 

 

Equity instruments issued other than capital

 

 

 

 

 

 

 

 

 

 

 

Other Equity

 

 

 

 

 

 

 

 

 

 

 

Accumulated other comprehensive income

 

 

 

 

 

 

 

 

 

 

 

Retained earnings

 

 

 

 

 

 

 

 

 

 

 

Revaluation reserves

 

 

 

 

 

 

 

 

 

 

 

Other Reserves

 

 

 

 

 

 

 

 

 

 

 

(Treasury shares)

 

 

 

 

 

 

 

 

 

 

 

Profit or loss attributable to owners of the parent

 

 

 

 

 

 

 

 

 

 

 

(Interim dividends)

 

 

 

 

 

 

 

 

 

 

 

Minority interest

 

 

 

 

 

 

 

 

 

 

 

TOTAL EQUITY

 

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES AND EQUITY

 

 

 

 

 

 

 

 

 

 

 


 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Loan commitments, financial guarantees and other commitments

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Given

 

 

 

 

 

 

 

 

 

 

 

Loan commitments*

 

 

 

 

 

 

 

 

 

 

 

Financial guarantees*

 

 

 

 

 

 

 

 

 

 

 

Other commitments

 

 

 

 

 

 

 

 

 

 

 

Received

 

 

 

 

 

 

 

 

 

 

 

Loan commitments*

 

 

 

 

 

 

 

 

 

 

 

Financial guarantees*

 

 

 

 

 

 

 

 

 

 

 

Other commitments

 

 

 

 

 

 

 

 

 

 

 


CBD Annual - Balance sheet - GAAP FINREP

 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Assets

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Cash, cash balances at central banks and other demand deposits

 

 

 

 

 

 

 

 

 

 

 

Financial assets held for trading

 

 

 

 

 

 

 

 

 

 

 

Derivatives held for trading

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loan and advances

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loan and advances

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Other non-trading non-derivative financial assets

 

 

 

 

 

 

 

 

 

 

 

Equity instruments

 

 

 

 

 

 

 

 

 

 

 

Debt securities

 

 

 

 

 

 

 

 

 

 

 

Loans and advances

 

 

 

 

 

 

 

 

 

 

 

Derivatives–Hedge accounting

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Investments in associates, subsidiaries and joint ventures

 

 

 

 

 

 

 

 

 

 

 

Tangible assets

 

 

 

 

 

 

 

 

 

 

 

Intangible assets

 

 

 

 

 

 

 

 

 

 

 

Tax assets

 

 

 

 

 

 

 

 

 

 

 

Current tax assets

 

 

 

 

 

 

 

 

 

 

 

Deferred tax assets

 

 

 

 

 

 

 

 

 

 

 

Other assets

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

TOTAL ASSETS*

 

 

 

 

 

 

 

 

 

 

 


 

Domestic banking groups (consolidated) and stand-alone banks

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

Foreign non-EU controlled branches (stand alone)

Foreign EU controlled subsidiaries (subconsolidated or stand alone)

Foreign EU controlled branches (stand alone)

SSM Categories

Liabilities

A.

Large

B.

Medium

C.

Small

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

Foreign EA controlled branches (stand alone)

Significant

Less-Significant

Financial liabilities held for trading

 

 

 

 

 

 

 

 

 

 

 

Derivatives held for trading

 

 

 

 

 

 

 

 

 

 

 

Short positions

 

 

 

 

 

 

 

 

 

 

 

Deposits

 

 

 

 

 

 

 

 

 

 

 

Debt securities issued

 

 

 

 

 

 

 

 

 

 

 

Other financial liabilities held for trading

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

Deposits

 

 

 

 

 

 

 

 

 

 

 

Debt securities issued

 

 

 

 

 

 

 

 

 

 

 

Other financial liabilities