Commission Implementing Regulation (EU) No 680/2014 Annex III: REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS

FINREP TEMPLATES FOR IFRS

TEMPLATE NUMBER | TEMPLATE CODE | NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATES

| | PART 1 [QUARTERLY FREQUENCY]

Balance Sheet Statement [Statement of Financial Position]

1.1 | F 01.01 | Balance Sheet Statement: assets

1.2 | F 01.02 | Balance Sheet Statement: liabilities

1.3 | F 01.03 | Balance Sheet Statement: equity

2 | F 02.00 | Statement of profit or loss

3 | F 03.00 | Statement of comprehensive income

Breakdown of financial assets by instrument and by counterparty sector

4.1 | F 04.01 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading

4.2 | F 04.02 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss

4.3 | F 04.03 | Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets

4.4 | F 04.04 | Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments

4.5 | F 04.05 | Subordinated financial assets

5 | F 05.00 | Breakdown of loans and advances by product

6 | F 06.00 | Breakdown of loans and advances to non-financial corporations by NACE codes

7 | F 07.00 | Financial assets subject to impairment that are past due or impaired

Breakdown of financial liabilities

8.1 | F 08.01 | Breakdown of financial liabilities by product and by counterparty sector

8.2 | F 08.02 | Subordinated financial liabilities

Loan commitments, financial guarantees and other commitments

9.1 | F 09.01 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given

9.2 | F 09.02 | Loan commitments, financial guarantees and other commitments received

10 | F 10.00 | Derivatives - Trading

Derivatives - Hedge accounting

11.1 | F 11.01 | Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

12 | F 12.00 | Movements in allowances for credit losses and impairment of equity instruments

Collateral and guarantees received

13.1 | F 13.01 | Breakdown of loans and advances by collateral and guarantees

13.2 | F 13.02 | Collateral obtained by taking possession during the period [held at the reporting date]

13.3 | F 13.03 | Collateral obtained by taking possession [tangible assets] accumulated

14 | F 14.00 | Fair value hierarchy: financial instruments at fair value

15 | F 15.00 | Derecognition and financial liabilities associated with transferred financial assets

Breakdown of selected statement of profit or loss items

16.1 | F 16.01 | Interest income and expenses by instrument and counterparty sector

16.2 | F 16.02 | Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

16.3 | F 16.03 | Gains or losses on financial assets and liabilities held for trading by instrument

16.4 | F 16.04 | Gains or losses on financial assets and liabilities held for trading by risk

16.5 | F 16.05 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

16.6 | F 16.06 | Gains or losses from hedge accounting

16.7 | F 16.07 | Impairment on financial and non-financial assets

Reconciliation between accounting and CRR scope of consolidation: Balance Sheet

17.1 | F 17.01 | Reconciliation between accounting and CRR scope of consolidation: Assets

17.2 | F 17.02 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given

17.3 | F 17.03 | Reconciliation between accounting and CRR scope of consolidation: Liabilities

18 | F 18.00 | Performing and non-performing exposures

19 | F 19.00 | Forborne exposures

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

Geographical breakdown

20.1 | F 20.01 | Geographical breakdown of assets by location of the activities

~~20.2 | F 20.02 | Geographical breakdown of liabilities by location of the activities~~

~~20.3 | F 20.03 | Geographical breakdown of main statement of profit or loss items by location of the activities~~

~~20.4 | F 20.04 | Geographical breakdown of assets by residence of the counterparty~~

~~20.5 | F 20.05 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty~~

~~20.6 | F 20.06 | Geographical breakdown of liabilities by residence of the counterparty~~

~~20.7 | F 20.07 | Geographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes~~

21 | F 21.00 | Tangible and intangible assets: assets subject to operating lease

Asset management, custody and other service functions

22.1 | F 22.01 | Fee and commission income and expenses by activity

22.2 | F 22.02 | Assets involved in the services provided

| | PART 3 [SEMI-ANNUAL]

Off-balance sheet activities: interests in unconsolidated structured entities

30.1 | F 30.01 | Interests in unconsolidated structured entities

30.2 | F 30.02 | Breakdown of interests in unconsolidated structured entities by nature of the activities

Related parties

31.1 | F 31.01 | Related parties: amounts payable to and amounts receivable from

31.2 | F 31.02 | Related parties: expenses and income generated by transactions with

| | PART 4 [ANNUAL]

Group structure

40.1 | F 40.01 | Group structure: "entity-by-entity"

40.2 | F 40.02 | Group structure: "instrument-by-instrument"

Fair value

41.1 | F 41.01 | Fair value hierarchy: financial instruments at amortised cost

41.2 | F 41.02 | Use of the Fair Value Option

41.3 | F 41.03 | Hybrid financial instruments not designated at fair value through profit or loss

42 | F 42.00 | Tangible and intangible assets: carrying amount by measurement method

43 | F 43.00 | Provisions

Defined benefit plans and employee benefits

44.1 | F 44.01 | Components of net defined benefit plan assets and liabilities

44.2 | F 44.02 | Movements in defined benefit plan obligations

44.3 | F 44.03 | Memo items [related to staff expenses]

Breakdown of selected items of statement of profit or loss

45.1 | F 45.01 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio

45.2 | F 45.02 | Gains or losses on derecognition of non-financial assets other than held for sale

45.3 | F 45.03 | Other operating income and expenses

46 | F 46.00 | Statement of changes in equity

1. Balance Sheet Statement [Statement of Financial Position]

1.1 Assets

| References | Breakdown in table | Carrying amount

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 7.8(a)(ii); IAS 39.9, AG 14 | |

060 | Derivatives | IAS 39.9 | 10 |

070 | Equity instruments | IAS 32.11 | 4 |

080 | Debt securities | Annex V.Part 1.24, 26 | 4 |

090 | Loans and advances | Annex V.Part 1.24, 27 | 4 |

100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IAS 39.9 | 4 |

110 | Equity instruments | IAS 32.11 | 4 |

120 | Debt securities | Annex V.Part 1.24, 26 | 4 |

130 | Loans and advances | Annex V.Part 1.24, 27 | 4 |

140 | Available-for-sale financial assets | IFRS 7.8(d); IAS 39.9 | 4 |

150 | Equity instruments | IAS 32.11 | 4 |

160 | Debt securities | Annex V.Part 1.24, 26 | 4 |

170 | Loans and advances | Annex V.Part 1.24, 27 | 4 |

180 | Loans and receivables | IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 | 4 |

190 | Debt securities | Annex V.Part 1.24, 26 | 4 |

200 | Loans and advances | Annex V.Part 1.24, 27 | 4 |

210 | Held-to-maturity investments | IFRS 7.8(b); IAS 39.9, AG16, AG26 | 4 |

220 | Debt securities | Annex V.Part 1.24, 26 | 4 |

230 | Loans and advances | Annex V.Part 1.24, 27 | 4 |

240 | Derivatives – Hedge accounting | IFRS 7.22(b); IAS 39.9 | 11 |

250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a) | |

260 | Investments in subsidaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 2.4 | 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(106) | |

360 | Other assets | Annex V.Part 2.5 | |

370 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 | |

380 | TOTAL ASSETS | IAS 1.9(a), IG 6 | |

1.2 Liabilities

| References | Breakdown in table | Carrying amount

010

010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 | 8 |

020 | Derivatives | IAS 39.9, AG 15(a) | 10 |

030 | Short positions | IAS 39.AG 15(b) | 8 |

040 | Deposits | ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30 | 8 |

050 | Debt securities issued | Annex V.Part 1.31 | 8 |

060 | Other financial liabilities | Annex V.Part 1.32-34 | 8 |

070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IAS 39.9 | 8 |

080 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | 8 |

090 | Debt securities issued | Annex V.Part 1.31 | 8 |

100 | Other financial liabilities | Annex V.Part 1.32-34 | 8 |

110 | Financial liabilities measured at amortised cost | IFRS 7.8(f); IAS 39.47 | 8 |

120 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | 8 |

130 | Debt securities issued | Annex V.Part 1.31 | 8 |

140 | Other financial liabilities | Annex V.Part 1.32-34 | 8 |

150 | Derivatives – Hedge accounting | IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 | 8 |

160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b) | |

170 | Provisions | IAS 37.10; IAS 1.54(l) | 43 |

180 | Pensions and other post employment defined benefit obligations | IAS 19.63; IAS 1.78(d); Annex V.Part 2.7 | 43 |

190 | Other long term employee benefits | IAS 19.153; IAS 1.78(d); Annex V.Part 2.8 | 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 | IAS 37.Appendix C.9 | 43 |

230 | Other provisions | | 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 2.9 | |

280 | Other liabilities | Annex V.Part 2.10 | |

290 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11 | |

300 | TOTAL LIABILITIES | IAS 1.9(b);IG 6 | |

1.3 Equity

| References | 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 | IAS 1.78(e); 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 2.15-16 | 46 |

060 | Equity component of compound financial instruments | IAS 32.28-29; Annex V.Part 2.15 | |

070 | Other equity instruments issued | Annex V.Part 2.16 | |

080 | Other equity | IFRS 2.10; Annex V.Part 2.17 | |

090 | Accumulated other comprehensive income | 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 | |

122 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | |

124 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.82(h); IAS 28.11 | |

128 | Items that may be reclassified to profit or loss | IAS 1.82A(a) | |

130 | Hedge of net investments in foreign operations [effective portion] | IAS 39.102(a) | |

140 | Foreign currency translation | IAS 21.52(b); IAS 21.32, 38-49 | |

150 | Hedging derivatives. Cash flow hedges [effective portion] | IFRS 7.23(c); IAS 39.95-101 | |

160 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.55(b) | |

170 | Non-current assets and disposal groups classified as held for sale | IFRS 5.38, IG Example 12 | |

180 | Share of other recognised income and expense of investments in subsidaries, joint ventures and associates | IAS 1.82(h); IAS 28.11 | |

190 | Retained earnings | CRR art 4(1)(123) | |

200 | Revaluation reserves | IFRS 1.30, D5-D8; Annex V.Part 2.18 | |

210 | Other reserves | IAS 1.54; IAS 1.78(e) | |

220 | Reserves or accumulated losses of investments in subsidaries, joint ventures and associates | IAS 28.11; Annex V.Part 2.19 | |

230 | Other | Annex V.Part 2.19 | |

240 | (-) Treasury shares | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20 | 46 |

250 | Profit or loss attributable to owners of the parent | IAS 27.28; IAS 1.81B (b)(ii) | 2 |

260 | (-) Interim dividends | IAS 32.35 | |

270 | Minority interests [Non-controlling interests] | IAS 27.4; IAS 1.54(q); IAS 27.27 | |

280 | Accumulated Other Comprehensive Income | IAS 27.27-28; CRR art 4(1)(100) | 46 |

290 | Other items | IAS 27.27-28 | 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; IAS 18.35(b)(iii); Annex V.Part 2.21 | 16 |

020 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 | |

030 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | |

040 | Available-for-sale financial assets | IFRS 7.20(b); IAS 39.55(b); IAS 39.9 | |

050 | Loans and receivables | IFRS 7.20(b); IAS 39.9, 39.46(a) | |

060 | Held-to-maturity investments | IFRS 7.20(b); IAS 39.9, 39.46(b) | |

070 | Derivatives - Hedge accounting, interest rate risk | IAS 39.9; Annex V.Part 2.23 | |

080 | Other assets | Annex V.Part 2.25 | |

090 | (Interest expenses) | IAS 1.97; Annex V.Part 2.21 | 16 |

100 | (Financial liabilities held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 | |

110 | (Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | |

120 | (Financial liabilities measured at amortised cost) | IFRS 7.20(b); IAS 39.47 | |

130 | (Derivatives - Hedge accounting, interest rate risk) | IAS 39.9; Annex V.Part 2.23 | |

140 | (Other liabilities) | Annex V.Part 2.26 | |

150 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |

160 | Dividend income | IAS 18.35(b)(v); Annex V.Part 2.28 | |

170 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e) | |

180 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e); IAS 39.9 | |

190 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) | |

200 | Fee and commission income | IFRS 7.20(c) | 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 | IFRS 7.20(a) (ii-v); Annex V.Part 2.97 | 16 |

230 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) | |

240 | Loans and receivables | IFRS 7.20(a)(iv); IAS 39.9, 39.56 | |

250 | Held-to-maturity investments | IFRS 7.20(a)(iii); IAS 39.9, 39.56 | |

260 | Financial liabilities measured at amortised cost | IFRS 7.20(a)(v); IAS 39.56 | |

270 | Other | | |

280 | Gains or (-) losses on financial assets and liabilities held for trading, net | IFRS 7.20(a)(i); IAS 39.55(a) | 16 |

290 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IAS 39.55(a) | 16, 45 |

300 | Gains or (-) losses from hedge accounting, net | IFRS 7.24; Annex V.Part 2.30 | 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 | 45 |

340 | Other operating income | Annex V.Part 2.141-143 | 45 |

350 | (Other operating expenses) | Annex V.Part 2.141-143 | 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) | |

430 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | 43 |

440 | (Commitments and guarantees given) | | |

450 | (Other provisions) | | |

460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | IFRS 7.20(e) | 16 |

470 | (Financial assets measured at cost) | IFRS 7.20(e); IAS 39.66 | |

480 | (Available- for-sale financial assets) | IFRS 7.20(e); IAS 39.67 | |

490 | (Loans and receivables | IFRS 7.20(e); IAS 39.63 | |

500 | (Held to maturity investments) | IFRS 7.20(e); IAS 39.63 | |

510 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | IAS 28.40-43 | 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 | IAS 1.82(c) | |

600 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.27 | |

610 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | |

620 | (Tax expense or (-) income related to profit or loss from continuing operations) | IAS 1.82(d); IAS 12.77 | |

630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | IAS 1, IG 6 | |

640 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(e); IFRS 5.33(a), 5.33 A | |

650 | Profit or (-) loss before tax from discontinued operations | IFRS 5.33(b)(i) | |

660 | (Tax expense or (-) income related to discontinued operations) | IFRS 5.33 (b)(ii),(iv) | |

670 | PROFIT OR (-) LOSS FOR THE YEAR | IAS 1.81A(a) | |

680 | Attributable to minority interest [non-controlling interests] | IAS 1.83(a)(i) | |

690 | Attributable to owners of the parent | IAS 1.81B (b)(ii) | |

3. Statement of comprehensive income

| References | Current period

010

010 | Profit or (-) loss for the year | IAS 1.7, 81(b), 83(a), IG6 |

020 | Other comprehensive income | IAS 1.7, 81(b), IG6 |

030 | Items that will not be reclassified to profit or loss | IAS 1.82A(a) |

040 | Tangible assets | IAS 1.7, IG6; IAS 16.39-40 |

050 | Intangible assets | IAS 1.7; IAS 38.85-86 |

060 | Actuarial gains or (-) losses on defined benefit pension plans | IAS 1.7, IG6; IAS 19.93A |

070 | Non-current assets and disposal groups held for sale | IFRS 5.38 |

080 | Share of other recognised income and expense of entities accounted for using the equity method | IAS 1.82(h), IG6; IAS 28.11 |

090 | Income tax relating to items that will not be reclassified | IAS 1.91(b); Annex V.Part 2.31 |

100 | Items that may be reclassified to profit or loss | IAS 1.82A(b) |

110 | Hedge of net investments in foreign operations [effective portion] | IAS 39.102(a) |

120 | Valuation gains or (-) losses taken to equity | IAS 39.102(a) |

130 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 39.102(a) |

140 | Other reclassifications | |

150 | Foreign currency translation | IAS 1.7, IG6; IAS 21.52(b) |

160 | Translation gains or (-) losses taken to equity | IAS 21.32, 38-47 |

170 | Transferred to profit or loss | IAS 1.7, 92-95; IAS 21.48-49 |

180 | Other reclassifications | |

190 | Cash flow hedges [effective portion] | IAS 1.7, IG6; IFRS 7.23(c); IAS 39.95(a)-96 |

200 | Valuation gains or (-) losses taken to equity | IAS 1.IG6; IAS 39.95(a)-96 |

210 | Transferred to profit or loss | IAS 1.7, 92-95, IG6; IAS 39.97-101 |

220 | Transferred to initial carrying amount of hedged items | IAS 1.IG6; IAS 39.97-101 |

230 | Other reclassifications | |

240 | Available-for-sale financial assets | IAS 1.7, IG 6; IFRS 7.20(a)(ii); IAS 1.IG6; IAS 39.55(b) |

250 | Valuation gains or (-) losses taken to equity | IFRS 7.20(a)(ii); IAS 1.IG6; IAS 39.55(b) |

260 | Transferred to profit or loss | IFRS 7.20(a)(ii); IAS 1.7, IAS 1.92-95, IAS 1.IG6; IAS 39.55(b) |

270 | Other reclassifications | IFRS 5.IG Example 12 |

280 | Non-current assets and disposal groups held for sale | IFRS 5.38 |

290 | Valuation gains or (-) losses taken to equity | IFRS 5.38 |

300 | Transferred to profit or loss | IAS 1.7, 92-95; IFRS 5.38 |

310 | Other reclassifications | IFRS 5.IG Example 12 |

320 | Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates | IAS 1.82(h), IG6; IAS 28.11 |

330 | Income tax relating to items that may be reclassified to profit or (-) loss | IAS 1.91(b), IG6; Annex V.Part 2.31 |

340 | Total comprehensive income for the year | IAS 1.7, 81A(a), IG6 |

350 | Attributable to minority interest [Non-controlling interest] | IAS 1.83(b)(i), IG6 |

360 | Attributable to owners of the parent | IAS 1.83(b)(ii), IG6 |

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

4.1 Financial assets held for trading

| References | Carrying amount | Accumulated changes in fair value due to credit risk

Annex V.Part 2.46

010 | 020

010 | Equity instruments | IAS 32.11 | |

020 | of which: at cost | IAS 39.46(c) | |

030 | of which: credit institutions | Annex V.Part 1.35(c) | |

040 | of which: other financial corporations | Annex V.Part 1.35(d) | |

050 | of which: non-financial corporations | Annex V.Part 1.35(e) | |

060 | Debt securities | Annex V.Part 1.24, 26 | |

070 | Central banks | Annex V.Part 1.35(a) | |

080 | General governments | Annex V.Part 1.35(b) | |

090 | Credit institutions | Annex V.Part 1.35(c) | |

100 | Other financial corporations | Annex V.Part 1.35(d) | |

110 | Non-financial corporations | Annex V.Part 1.35(e) | |

120 | Loans and advances | Annex V.Part 1.24, 27 | |

130 | Central banks | Annex V.Part 1.35(a) | |

140 | General governments | Annex V.Part 1.35(b) | |

150 | Credit institutions | Annex V.Part 1.35(c) | |

160 | Other financial corporations | Annex V.Part 1.35(d) | |

170 | Non-financial corporations | Annex V.Part 1.35(e) | |

180 | Households | Annex V.Part 1.35(f) | |

4.2 Financial assets designated at fair value through profit or loss

| References | Carrying amount | Accumulated changes in fair value due to credit risk

IFRS 7.9 (c); Annex V.Part 2.46

010 | 020

010 | Equity instruments | IAS 32.11 | |

020 | of which: at cost | IAS 39.46(c) | |

030 | of which: credit institutions | Annex V.Part 1.35(c) | |

040 | of which: other financial corporations | Annex V.Part 1.35(d) | |

050 | of which: non-financial corporations | Annex V.Part 1.35(e) | |

060 | Debt securities | Annex V.Part 1.24, 26 | |

070 | Central banks | Annex V.Part 1.35(a) | |

080 | General governments | Annex V.Part 1.35(b) | |

090 | Credit institutions | Annex V.Part 1.35(c) | |

100 | Other financial corporations | Annex V.Part 1.35(d) | |

110 | Non-financial corporations | Annex V.Part 1.35(e) | |

120 | Loans and advances | Annex V.Part 1.24, 27 | |

130 | Central banks | Annex V.Part 1.35(a) | |

140 | General governments | Annex V.Part 1.35(b) | |

150 | Credit institutions | Annex V.Part 1.35(c) | |

160 | Other financial corporations | Annex V.Part 1.35(d) | |

170 | Non-financial corporations | Annex V.Part 1.35(e) | |

180 | Households | Annex V.Part 1.35(f) | |

190 | FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.8(a)(i); IAS 39.9 | |

4.3 Available-for-sale financial assets

IAS 39.58-62 | Annex V.Part 2.34 | Annex V.Part 2.46

010 | 020 | 030 | 040

010 | Equity instruments | IAS 32.11 | | | |

4.4 Loans and receivables and held-to-maturity investments

| References | Unimpaired assets [gross carrying amount] | Impaired assets [gross carrying amount] | Specific allowances for financial assets, individually estimated | Specific allowances for financial assets, collectively estimated | Collective allowances for incurrred but not reported losses | Carrying amount

010 | 020 | 030 | 040 | 050 | 060

4.5 Subordinated financial assets

| References | Carrying amount

010

010 | Loans and advances | Annex V.Part 1.24, 27 |

020 | Debt securities | Annex V.Part 1.24, 26 |

030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Annex V.Part 2.40, 54 |

5. Breakdown of Loan and advances by product

010 | 020 | 030 | 040 | 050 | 060

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

| References | Non-financial corporations

Gross carrying amount | Of which: non-performing | Accumulated impairment or Accumulated changes in fair value due to credit risk

Annex V.Part 2.45 | Annex V.Part 2. 145-162 | Annex V.Part 2.46

010 | 012 | 020

7. Financial assets subject to impairment that are past due or impaired

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110

010 | Equity instruments | IAS 32.11 | | | | | | | | | | |

190 | TOTAL | | | | | | | | | | | |

| Loans and advances by product, by collateral and by subordination

8. Breakdown of financial liabilities

8.1 Breakdown of financial liabilities by product and by counterparty sector

| References | Carrying amount | Amount of cumulative change in fair values attributable to changes in credit risk | Amount contractually required to pay at maturity

Held for trading | Designated at fair value through profit or loss | Amortised cost | Hedge accounting

010 | 020 | 030 | 037 | 040 | 050

030 | Equity instruments | IAS 32.11 | | | | | |

430 | Non-convertible | | | | | | |

450 | FINANCIAL LIABILITIES | | | | | | |

8.2. Subordinated financial liabilities

| Carriyng amount

| References | Designated at fair value through profit or loss | At amortized cost

IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47

010 | 020

010 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | |

020 | Debt securities issued | Annex V.Part 1.31 | |

030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.53-54 | |

9. Loan commitments, financial guarantees and other commitments

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

| References | Nominal amount

IFRS 7.36(a), B10(c)(d); CRR Annex I; Annex V.Part 2.62

010

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

021 | of which: non-performing | Annex V.Part 2. 145-162 |

030 | Central banks | Annex V.Part 1.35(a) |

040 | General governments | Annex V.Part 1.35(b) |

050 | Credit institutions | Annex V.Part 1.35(c) |

060 | Other financial corporations | Annex V.Part 1.35(d) |

070 | Non-financial corporations | Annex V.Part 1.35(e) |

080 | Households | Annex V.Part 1.35(f) |

090 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 Annex A; CRR Annex I; Annex V.Part 2.56, 58 |

101 | of which: non-performing | Annex V.Part 2. 145-162 |

110 | Central banks | Annex V.Part 1.35(a) |

120 | General governments | Annex V.Part 1.35(b) |

130 | Credit institutions | Annex V.Part 1.35(c) |

140 | Other financial corporations | Annex V.Part 1.35(d) |

150 | Non-financial corporations | Annex V.Part 1.35(e) |

160 | Households | Annex V.Part 1.35(f) |

170 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 |

181 | of which: non-performing | Annex V.Part 2. 145-162 |

190 | Central banks | Annex V.Part 1.35(a) |

200 | General governments | Annex V.Part 1.35(b) |

210 | Credit institutions | Annex V.Part 1.35(c) |

220 | Other financial corporations | Annex V.Part 1.35(d) |

230 | Non-financial corporations | Annex V.Part 1.35(e) |

240 | Households | Annex V.Part 1.35(f) |

9.2 Loan commitments, financial guarantees and other commitments received

| References | Maximum amount of the guarantee that can be considered | Nominal amount

IFRS 7.36 (b); Annex V.Part 2.63 | Annex V.Part 2.63

010 | 020

010 | Loan commitments received | IAS 39.2(h), 4(a)(c), BC 15; Annex V.Part 2.56-57 | |

020 | Central banks | Annex V.Part 1.35(a) | |

030 | General governments | Annex V.Part 1.35(b) | |

040 | Credit institutions | Annex V.Part 1.35(c) | |

050 | Other financial corporations | Annex V.Part 1.35(d) | |

060 | Non-financial corporations | Annex V.Part 1.35(e) | |

070 | Households | Annex V.Part 1.35(f) | |

080 | Financial guarantees received | IAS 39.9 AG 4, BC 21; IFRS 4 Annex A; Annex V.Part 2.56, 58 | |

090 | Central banks | Annex V.Part 1.35(a) | |

100 | General governments | Annex V.Part 1.35(b) | |

110 | Credit institutions | Annex V.Part 1.35(c) | |

120 | Other financial corporations | Annex V.Part 1.35(d) | |

130 | Non-financial corporations | Annex V.Part 1.35(e) | |

140 | Households | Annex V.Part 1.35(f) | |

150 | Other Commitments received | Annex V.Part 2.56, 59 | |

160 | Central banks | Annex V.Part 1.35(a) | |

170 | General governments | Annex V.Part 1.35(b) | |

180 | Credit institutions | Annex V.Part 1.35(c) | |

190 | Other financial corporations | Annex V.Part 1.35(d) | |

200 | Non-financial corporations | Annex V.Part 1.35(e) | |

210 | Households | Annex V.Part 1.35(f) | |

10. Derivatives — Trading

By type of risk / By product or by type of market | References | Carrying amount | Notional amount

Financial assets held for trading | Financial liabilities held for trading | Total Trading | of which: sold

Annex V.Part 2.69 | Annex V.Part 2.69 | Annex V.Part 2.70-71 | Annex V.Part 2.72

010 | 020 | 030 | 040

030 | OTC options | | | | |

040 | OTC other | | | | |

050 | Organized market options | | | | |

060 | Organized market other | | | | |

090 | OTC options | | | | |

100 | OTC other | | | | |

110 | Organized market options | | | | |

120 | Organized market other | | | | |

150 | OTC options | | | | |

160 | OTC other | | | | |

170 | Organized market options | | | | |

180 | Organized market other | | | | |

210 | Credit default swap | | | | |

220 | Credit spread option | | | | |

230 | Total return swap | | | | |

240 | Other | | | | |

290 | DERIVATIVES | IAS 39.9 | | | |

11. Derivatives — Hedge accounting

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

By product or by type of market | References | Carrying amount | Notional amount

Assets | Liabilities | Total Hedging | of which: sold

Annex V.Part 2.69 | Annex V.Part 2.69 | Annex V.Part 2.70, 71 | Annex V.Part 2.72

010 | 020 | 030 | 040

020 | OTC options | | | | |

030 | OTC other | | | | |

040 | Organized market options | | | | |

050 | Organized market other | | | | |

070 | OTC options | | | | |

080 | OTC other | | | | |

090 | Organized market options | | | | |

100 | Organized market other | | | | |

120 | OTC options | | | | |

130 | OTC other | | | | |

140 | Organized market options | | | | |

150 | Organized market other | | | | |

170 | Credit default swap | | | | |

180 | Credit spread option | | | | |

190 | Total return swap | | | | |

200 | Other | | | | |

250 | OTC options | | | | |

260 | OTC other | | | | |

270 | Organized market options | | | | |

280 | Organized market other | | | | |

300 | OTC options | | | | |

310 | OTC other | | | | |

320 | Organized market options | | | | |

330 | Organized market other | | | | |

350 | OTC options | | | | |

360 | OTC other | | | | |

370 | Organized market options | | | | |

380 | Organized market other | | | | |

400 | Credit default swap | | | | |

410 | Credit spread option | | | | |

420 | Total return swap | | | | |

430 | Other | | | | |

12. Movements in allowances for credit losses and impairment of equity instruments

| References | Opening balance | Increases due toamounts set aside for estimated loan losses during the period | Decreases due toamounts reversed for estimated loan losses during the period | Decreases due toamounts taken against allowances | Transfers between allowances | Other adjustments | Closing balance | Recoveries recorded directly to the statement of profit or loss | Value adjustments recorded directly to the statement of profit or loss

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090

010 | Equity instruments | | | | | | | | | |

020 | Specific allowances for financial assets, individually estimated | IAS 39.63-70, AG 84-92; IFRS 7.37 (b); Annex V.Part 2.36 | | | | | | | | |

530 | Total | | | | | | | | | |

13. Collateral and guarantees received

13.1 Breakdown of loans and advances by collateral and guarantees

| Maximum amount of the collateral or guarantee that can be considered

Guarantees and collateral | References | Mortgage loans [Loans collateralized by immovable property] | Other collateralized loans | Financial guarantees received

Residential | Commercial | Cash [Debt instruments issued] | Rest

010 | 020 | 030 | 040 | 050

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

| References | Carrying amount

010

010 | Non-current assets held-for-sale | IFRS 7.38(a) |

020 | Property, plant and equipment | IFRS 7.38(a) |

030 | Investment property | IFRS 7.38(a) |

040 | Equity and debt instruments | IFRS 7.38(a) |

050 | Other | IFRS 7.38(a) |

060 | Total | |

13.3 Collateral obtained by taking possession [tangible assets] accumulated

| References | Carrying amount

010

010 | Foreclosure [tangible assets] | IFRS 7.38(a); Annex V.Part 2.84 |

14. Fair value hierachy: financial instruments at fair value

| References | Fair value hierarchy IFRS 13.93 (b) | Change in fair value for the period ITS V.Part 2.86 | Accumulated change in fair value before taxes ITS V.Part 2.87

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080

020 | Derivatives | IAS 39.9 | | | | | | | |

030 | Equity instruments | IAS 32.11 | | | | | | | |

070 | Equity instruments | IAS 32.11 | | | | | | | |

110 | Equity instruments | IAS 32.11 | | | | | | | |

15. Derecognition and financial liabilities associated with transferred financial assets

| References | Transferred financial assets entirely recognized | Transferred financial assets recognized to the extent of the instution's continuing involvement | Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights | Amounts derecognised for capital purposes

Transferred assets | Associated liabilities ITS V.Part 2.89 | Principal amount outstanding of the original assets | Carrying amount of assets still recognised [continuing involvement] | Carrying amount of associated liabilites

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110

020 | Equity instruments | IAS 32.11 | | | | | | | | | | |

060 | Equity instruments | IAS 32.11 | | | | | | | | | | |

100 | Equity instruments | IAS 32.11 | | | | | | | | | | |

190 | Total | | | | | | | | | | | |

16. Breakdown of selected statement of profit or loss items

16.1 Interest income and expenses by instrument and counterparty sector

| Current period

| References | Income | Expenses

Annex V.Part 2.95 | Annex V.Part 2.95

010 | 020

010 | Derivatives -Trading | IAS 39.9; Annex V.Part 2.96 | |

020 | Debt securities | Annex V.Part 1.26 | |

030 | Central banks | Annex V.Part 1.35(a) | |

040 | General governments | Annex V.Part 1.35(b) | |

050 | Credit institutions | Annex V.Part 1.35(c) | |

060 | Other financial corporations | Annex V.Part 1.35(d) | |

070 | Non-financial corporations | Annex V.Part 1.35(e) | |

080 | Loans and advances | Annex V.Part 1.27 | |

090 | Central banks | Annex V.Part 1.35(a) | |

100 | General governments | Annex V.Part 1.35(b) | |

110 | Credit institutions | Annex V.Part 1.35(c) | |

120 | Other financial corporations | Annex V.Part 1.35(d) | |

130 | Non-financial corporations | Annex V.Part 1.35(e) | |

140 | Households | Annex V.Part 1.35(f) | |

150 | Other assets | Annex V.Part 1.51 | |

160 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | |

170 | Central banks | Annex V.Part 1.35(a) | |

180 | General governments | Annex V.Part 1.35(b) | |

190 | Credit institutions | Annex V.Part 1.35(c) | |

200 | Other financial corporations | Annex V.Part 1.35(d) | |

210 | Non-financial corporations | Annex V.Part 1.35(e) | |

220 | Households | Annex V.Part 1.35(f) | |

230 | Debt securities issued | Annex V.Part 1.31 | |

240 | Other financial liabilities | Annex V.Part 1.32-34 | |

250 | Derivatives -— Hedge accounting, interest rate risk | Annex V.Part 2.95 | |

260 | Other Liabilities | Annex V.Part 2.10 | |

270 | INTEREST | IAS 18.35(b); IAS 1.97 | |

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

| References | Current period

010

010 | Equity instruments | IAS 32.11 |

020 | Debt securities | Annex V.Part 1.26 |

030 | Loans and advances | Annex V.Part 1.27 |

040 | Deposits | ECB/2008/32 Annex 2.Part 2.9 |

050 | Debt securities issued | Annex V.Part 1.31 |

060 | Other financial liabilities | Annex V.Part 1.32-34 |

070 | GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(v-vii); IAS 39.55(a) |

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

| References | Current period

010

010 | Derivatives | IAS 39.9 |

020 | Equity instruments | IAS 32.11 |

030 | Debt securities | Annex V.Part 1.26 |

040 | Loans and advances | Annex V.Part 1.27 |

050 | Short positions | IAS 39 AG 15(b) |

060 | Deposits | ECB/2008/32 Annex 2.Part 2.9 |

070 | Debt securities issued | Annex V.Part 1.31 |

080 | Other financial liabilities | Annex V.Part 1.32-34 |

090 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) |

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

| References | Current period

010

010 | Interest rate instruments and related derivatives | Annex V.Part 2.99(a) |

020 | Equity instruments and related derivatives | Annex V.Part 2.99(b) |

030 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part ~~2.99I~~2.99(c) |

040 | Credit risk instruments and related derivatives | Annex V.Part 2.99(d) |

050 | Derivatives related with commodities | Annex V.Part 2.99(e) |

060 | Other | Annex V.Part 2.99(f) |

070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | IFRS 7.20(a)(i) |

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

| References | Current period | Accumulated changes in fair value due to credit risk

| Annex V.Part 2.100

010 | 020

010 | Equity instruments | IAS 32.11 | |

020 | Debt securities | Annex V.Part 1.26 | |

030 | Loans and advances | Annex V.Part 1.27 | |

040 | Deposits | ECB/2008/32 Annex 2.Part 2.9 | |

050 | Debt securities issued | Annex V.Part 1.31 | |

060 | Other financial liabilities | Annex V.Part 1.32-34 | |

070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | IFRS 7.20(a)(i) | |

16.6 Gains or losses from hedge accounting

| References | Current period

010

010 | Fair value changes of the hedging instrument [including discontinuation] | IFRS 7.24(a)(i) |

020 | Fair value changes of the hedged item attributable to the hedged risk | IFRS 7.24(a)(ii) |

030 | Ineffectiveness in profit or loss from cash flow hedges | IFRS 7.24(b) |

040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | IFRS 7.24(c) |

050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET | IFRS 7.24 |

16.7 Impairment on financial and non-financial assets

| Current period |

010 | 020 | 030 | 040

010 | Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss | IFRS 7.20(e) | | | |

060 | Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates | IAS 28.40-43 | | | |

080 | Joint ventures | IAS 28.3 | | | |

090 | Associates | IAS 28.3 | | | |

150 | TOTAL | | | | |

17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet

17.1 Assets

| References | Accounting scope of consolidation [Carrying amount]

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 |

050 | Financial assets held for trading | IFRS 7.8(a)(ii); IAS 39.9, AG 14 |

060 | Derivatives | IAS 39.9 |

070 | Equity instruments | IAS 32.11 |

080 | Debt securities | Annex V.Part 1.24, 26 |

090 | Loans and advances | Annex V.Part 1.24, 27 |

100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IAS 39.9 |

110 | Equity instruments | IAS 32.11 |

120 | Debt securities | Annex V.Part 1.24, 26 |

130 | Loans and advances | Annex V.Part 1.24, 27 |

140 | Available-for-sale financial assets | IFRS 7.8(d); IAS 39.9 |

150 | Equity instruments | IAS 32.11 |

160 | Debt securities | Annex V.Part 1.24, 26 |

170 | Loans and advances | Annex V.Part 1.24, 27 |

180 | Loans and receivables | IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 |

190 | Debt securities | Annex V.Part 1.24, 26 |

200 | Loans and advances | Annex V.Part 1.24, 27 |

210 | Held-to-maturity investments | IFRS 7.8(b); IAS 39.9, AG16, AG26 |

220 | Debt securities | Annex V.Part 1.24, 26 |

230 | Loans and advances | Annex V.Part 1.24, 27 |

240 | Derivatives – Hedge accounting | IFRS 7.22(b); IAS 39.9 |

250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a) |

260 | Investments in subsidaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 2.4 |

270 | Assets under reinsurance and insurance contracts | IFRS 4.IG20.(b)-(c); Annex V.Part 2.105 |

280 | Tangible assets | |

290 | Intangible assets | IAS 1.54(c); CRR art 4(1)(115) |

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

310 | Other intangible assets | IAS 38.8,118 |

320 | Tax assets | IAS 1.54(n-o) |

330 | Current tax assets | IAS 1.54(n); IAS 12.5 |

340 | Deferred tax assets | IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) |

350 | Other assets | Annex V.Part 2.5 |

360 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 |

370 | TOTAL ASSETS | IAS 1.9(a), IG 6 |

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

| References | Accounting scope of consolidation [Nominal amount]

010

010 | Loan commitments given | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 |

020 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 |

030 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 |

040 | OFF-BALANCE SHEET EXPOSURES | |

17.3 Liabilities and equity

| References | Accounting scope of consolidation [Carrying amount]

010

010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 |

020 | Derivatives | IAS 39.9, AG 15(a) |

030 | Short positions | IAS 39.AG 15(b) |

040 | Deposits | ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30 |

050 | Debt securities issued | Annex V.Part 1.31 |

060 | Other financial liabilities | Annex V.Part 1.32-34 |

070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IAS 39.9 |

080 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 |

090 | Debt securities issued | Annex V.Part 1.31 |

100 | Other financial liabilities | Annex V.Part 1.32-34 |

110 | Financial liabilities measured at amortised cost | IFRS 7.8(f); IAS 39.47 |

120 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 |

130 | Debt securities issued | Annex V.Part 1.31 |

140 | Other financial liabilities | Annex V.Part 1.32-34 |

150 | Derivatives – Hedge accounting | IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 |

160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b) |

170 | Liabilities under insurance and reinsurance contracts | IFRS 4.IG20(a); Annex V.Part 2.106 |

180 | Provisions | IAS 37.10; IAS 1.54(l) |

190 | Tax liabilities | IAS 1.54(n-o) |

200 | Current tax liabilities | IAS 1.54(n); IAS 12.5 |

210 | Deferred tax liabilities | IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) |

220 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9 |

230 | Other liabilities | Annex V.Part 2.10 |

240 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11 |

250 | LIABILITIES | IAS 1.9(b);IG 6 |

260 | Capital | IAS 1.54(r), BAD art 22 |

270 | Share premium | IAS 1.78(e); CRR art 4(1)(124) |

280 | Equity instruments issued other than capital | Annex V.Part 2.15-16 |

290 | Other equity | IFRS 2.10; Annex V.Part 2.17 |

300 | Accumulated other comprehensive income | CRR art 4(1)(100) |

310 | Retained earnings | CRR art 4(1)(123) |

320 | Revaluation reserves | IFRS 1.30, D5-D8 |

330 | Other reserves | IAS 1.54; IAS 1.78 (e) |

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

350 | Profit or loss attributable to owners of the parent | IAS 27.28; IAS 1.83(a)(ii) |

360 | (-) Interim dividends | IAS 32.35 |

370 | Minority interests [Non-controlling interests] | IAS 27.4; IAS 1.54(q); IAS 27.27 |

380 | TOTAL EQUITY | IAS 1.9(c), IG 6 |

390 | TOTAL EQUITY AND TOTAL LIABILITIES | IAS 1.IG6 |

18. Information on performing and non-performing exposures

| References | Gross carrying amount | Accumulated impairment, accumulated changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | 190 | 200 | 210

140 | Of which: Commercial real estate | | | | | | | | | | | | | | | | | | | | | |

160 | Of which: Residential mortgage loans | | | | | | | | | | | | | | | | | | | | | |

170 | Of which: Credit for consumption | | | | | | | | | | | | | | | | | | | | | |

19. Information forborne exposures

| References | Gross carrying amount of exposures with forbearance measures | Accumulated impairment, accumulated changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received

| Performing exposures with forbearance measures | Non-performing exposures with forbearance measures | | on perfoming exposures with forbearance measures | on non-performing exposures with forbearance measures

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180

140 | Of which: Commercial real estate | | | | | | | | | | | | | | | | | | |

160 | Of which: Residential mortgage loans | | | | | | | | | | | | | | | | | | |

170 | Of which: Credit for consumption | | | | | | | | | | | | | | | | | | |

20. Geographical breakdown

20.1 Geographical breakdown of assets by location of the activities

| References | Carrying amount

Domestic ~~activitivies~~activities | Non-domestic activities

Annex V.Part 2.107 | Annex V.Part 2.107

010 | 020

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 | |

050 | Financial assets held for trading | IFRS 7.8(a)(ii); IAS 39.9, AG 14 | |

060 | Derivatives | IAS 39.9 | |

070 | Equity instruments | IAS 32.11 | |

080 | Debt securities | Annex V.Part 1.24, 26 | |

090 | Loans and advances | Annex V.Part 1.24, 27 | |

100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IAS 39.9 | |

110 | Equity instruments | IAS 32.11 | |

120 | Debt securities | Annex V.Part 1.24, 26 | |

130 | Loans and advances | Annex V.Part 1.24, 27 | |

140 | Available-for-sale financial assets | IFRS 7.8(d); IAS 39.9 | |

150 | Equity instruments | IAS 32.11 | |

160 | Debt securities | Annex V.Part 1.24, 26 | |

170 | Loans and advances | Annex V.Part 1.24, 27 | |

180 | Loans and receivables | IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 | |

190 | Debt securities | Annex V.Part 1.24, 26 | |

200 | Loans and advances | Annex V.Part 1.24, 27 | |

210 | Held-to-maturity investments | IFRS 7.8(b); IAS 39.9, AG16, AG26 | |

220 | Debt securities | Annex V.Part 1.24, 26 | |

230 | Loans and advances | Annex V.Part 1.24, 27 | |

240 | Derivatives –— Hedge accounting | IFRS 7.22(b); IAS 39.9 | |

250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a) | |

~~270~~260 | Tangible assets | | |

~~280~~270 | Intangible assets | IAS 1.54(c); CRR art 4(1)(115) | |

~~260~~280 | Investments in subsidaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 2.4 | |

290 | Tax assets | IAS 1.54(n-o) | |

300 | Other assets | Annex V.Part 2.5 | |

310 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38 | |

320 | ASSETS | IAS 1.9(a), IG 6 | |

~~20.2 Geographical breakdown of liabilities by location of the activities~~

~~| References | Carrying amount~~

~~Domestic activitivies | Non-domestic activities~~

~~Annex V.Part 2.107 | Annex V.Part 2.107~~

~~010 | 020~~

~~010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 | |~~

~~020 | Derivatives | IAS 39.9, AG 15(a) | |~~

~~030 | Short positions | IAS 39.AG 15(b) | |~~

~~040 | Deposits | ECB/2008/32 Annex 2.Part 2.9, Annex V.Part 1.30 | |~~

~~050 | Debt securities issued | Annex V.Part 1.31 | |~~

~~060 | Other financial liabilities | Annex V.Part 1.32-34 | |~~

~~070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IAS 39.9 | |~~

~~080 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | |~~

~~090 | Debt securities issued | Annex V.Part 1.31 | |~~

~~100 | Other financial liabilities | Annex V.Part 1.32-34 | |~~

~~110 | Financial liabilities measured at amortised cost | IFRS 7.8(f); IAS 39.47 | |~~

~~120 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 | |~~

~~130 | Debt securities issued | Annex V.Part 1.31 | |~~

~~140 | Other financial liabilities | Annex V.Part 1.32-34 | |~~

~~150 | Derivatives – Hedge accounting | IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 | |~~

~~160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b) | |~~

~~170 | Provisions | IAS 37.10; IAS 1.54(l) | |~~

~~180 | Tax liabilities | IAS 1.54(n-o) | |~~

~~190 | Share capital repayable on demand | IAS 32.IE 33; IFRIC 2; Annex V.Part 2.09 | |~~

~~200 | Other liabilities | Annex V.Part 2.10 | |~~

~~210 | Liabilities included in disposal groups classified as held for sale | IAS 1.54(p); IFRS 5.38 | |~~

~~220 | LIABILITIES | IAS 1.9(b);IG 6 | |~~

~~20.3 Geographical breakdown of statement of profit or loss items by location of the activities~~

~~| References | Current period~~

~~Domestic activitivies | Non-domestic activities~~

~~Annex V.Part 2.107 | Annex V.Part 2.107~~

~~010 | 020~~

~~010 | Interest income | IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21 | |~~

~~020 | (Interest expense) | IAS 1.97; Annex V.Part 2.21 | |~~

~~030 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |~~

~~040 | Dividend income | IAS 18.35(b)(v); Annex V.Part 2.28 | |~~

~~050 | Fee and commission income | IFRS 7.20(c) | |~~

~~060 | (Fee and commission expenses) | IFRS 7.20(c) | |~~

~~070 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | IFRS 7.20(a)(ii-v) | |~~

~~080 | Gains or (-) losses on financial assets and liabilities held for trading, net | IFRS 7.20(a)(i); IAS 39.55(a) | |~~

~~090 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a) (i); IAS 39.55(a) | |~~

~~100 | Gains or (-) losses from hedge accounting, net | IFRS 7.24 | |~~

~~110 | Exchange differences [gain or (-) loss], net | IAS 21.28, 52(a) | |~~

~~130 | Gains or (-) losses on derecognition of non financial assets, net | IAS 1.34 | |~~

~~140 | Other operating income | Annex V.Part 2.141-143 | |~~

~~150 | (Other operating expenses) | Annex V.Part 2.141-143 | |~~

~~155 | TOTAL OPERATING INCOME, NET | | |~~

~~160 | (Administrative expenses) | | |~~

~~170 | (Depreciation) | IAS 1.102, 104 | |~~

~~180 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | |~~

~~190 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | IFRS 7.20(e) | |~~

~~200 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | IAS 28.40-43 | |~~

~~210 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | |~~

~~220 | Negative goodwill recognised in profit or loss | IFRS 3.Appendix B64(n)(i) | |~~

~~230 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates | IAS 1.82(c) | |~~

~~240 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.27 | |~~

~~250 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | |~~

~~260 | (Tax expense or (-) income related to profit or loss from continuing operations) | IAS 1.82(d); IAS 12.77 | |~~

~~270 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | IAS 1, IG 6 | |~~

~~280 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(e); IFRS 5.33(a), 5.33 A | |~~

~~290 | PROFIT OR (-) LOSS FOR THE YEAR | IAS 1.81A(a) | |~~

~~20.4 Geographical breakdown of assets by residence of the counterparty~~

~~z-axis | Country of residence of the counterparty |~~

~~Annex V.Part 2.109 | Annex V.Part 2.163-183 | Annex V.Part 2. 145-162 | Annex V.Part 2.46~~

~~010 | 022 | 025 | 031~~

~~010 | Derivatives | IAS 39.9 | | | |~~

~~020 | Of which: credit institutions | Annex V.Part 1.35(c) | | | |~~

~~030 | Of which: other financial corporations | Annex V.Part 1.35(d) | | | |~~

~~040 | Equity instruments | IAS 32.11 | | | |~~

~~050 | Of which: credit institutions | Annex V.Part 1.35(c) | | | |~~

~~060 | Of which: other financial corporations | Annex V.Part 1.35(d) | | | |~~

~~070 | Of which: non-financial corporations | Annex V.Part 1.35(e) | | | |~~

~~080 | Debt securities | Annex V.Part 1.24, 26 | | | |~~

~~090 | Central banks | Annex V.Part 1.35(a) | | | |~~

~~100 | General governments | Annex V.Part 1.35(b) | | | |~~

~~110 | Credit institutions | Annex V.Part 1.35(c) | | | |~~

~~120 | Other financial corporations | Annex V.Part 1.35(d) | | | |~~

~~130 | Non-financial corporations | Annex V.Part 1.35(e) | | | |~~

~~140 | Loans and advances | Annex V.Part 1.24, 27 | | | |~~

~~150 | Central banks | Annex V.Part 1.35(a) | | | |~~

~~160 | General governments | Annex V.Part 1.35(b) | | | |~~

~~170 | Credit institutions | Annex V.Part 1.35(c) | | | |~~

~~180 | Other financial corporations | Annex V.Part 1.35(d) | | | |~~

~~190 | Non-financial corporations | Annex V.Part 1.35(e) | | | |~~

~~200 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | |~~

~~210 | Of which: Loans collateralized by commercial immovable property | | | | |~~

~~220 | Households | Annex V.Part 1.35(f) | | | |~~

~~230 | Of which: Loans collateralized by residential immovable property | | | | |~~

~~240 | Of which: Credit for consumption | | | | |~~

~~20.5 Geographical breakdown of off-balance sheet exposures by residence of the counterparty~~

~~z-axis | Country of residence of the counterparty |~~

~~Annex V.Part 2.62 | Annex V.Part 2.163-183 | Annex V.Part 2. 145-162 | Annex V.Part 2.61~~

~~010 | 022 | 025 | 030~~

~~010 | Loan commitments given | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 | | | |~~

~~020 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | | | |~~

~~030 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | | | |~~

~~20.6 Geographical breakdown of liabilities by residence of the counterparty~~

~~z-axis | Country of residence of the counterparty |~~

~~| References | Carrying amount~~

~~Annex V.Part 1.28, 2.107~~

~~010~~

~~010 | Derivatives | IAS 39.9, AG 15(a) |~~

~~020 | Of which: credit institutions | Annex V.Part 1.35(c) |~~

~~030 | Of which: other financial corporations | Annex V.Part 1.35(d) |~~

~~040 | Short positions | IAS 39 AG 15(b) |~~

~~050 | Of which: credit institutions | Annex V.Part 1.35(c) |~~

~~060 | Of which: other financial corporations | Annex V.Part 1.35(d) |~~

~~070 | Deposits | ECB/2008/32 Annex 2.Part 2.9; Annex V.Part 1.30 |~~

~~080 | Central banks | Annex V.Part 1.35(a) |~~

~~090 | General governments | Annex V.Part 1.35(b) |~~

~~100 | Credit institutions | Annex V.Part 1.35(c) |~~

~~110 | Other financial corporations | Annex V.Part 1.35(d) |~~

~~120 | Non-financial corporations | Annex V.Part 1.35(e) |~~

~~130 | Households | Annex V.Part 1.35(f) |~~

~~20.7 Geographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes~~

~~z-axis | Country of residence of the counterparty |~~

~~| Non-financial corporations~~

~~References | Gross carrying amount | Of which: non-performing | Accumulated impairment or Accumulated changes in fair value due to credit risk~~

~~Annex V.Part 2.109 | Annex V.Part 2. 145-162 | Annex V.Part 2.46~~

~~010 | 012 | 020~~

~~010 | A Agriculture, forestry and fishing | NACE Regulation | | |~~

~~020 | B Mining and quarrying | NACE Regulation | | |~~

~~030 | C Manufacturing | NACE Regulation | | |~~

~~040 | D Electricity, gas, steam and air conditioning supply | NACE Regulation | | |~~

~~050 | E Water supply | NACE Regulation | | |~~

~~060 | F Construction | NACE Regulation | | |~~

~~070 | G Wholesale and retail trade | NACE Regulation | | |~~

~~080 | H Transport ans storage | NACE Regulation | | |~~

~~090 | I Accommodation and food service activities | NACE Regulation | | |~~

~~100 | J Information and communication | NACE Regulation | | |~~

~~110 | L Real estate activities | NACE Regulation | | |~~

~~120 | M Professional, scientific and technical activities | NACE Regulation | | |~~

~~130 | N Administrative and support service activities | NACE Regulation | | |~~

~~140 | O Public administration and defence, compulsory social security | NACE Regulation | | |~~

~~150 | P Education | NACE Regulation | | |~~

~~160 | Q Human health services and social work activities | NACE Regulation | | |~~

~~170 | R Arts, entertainment and recreation | NACE Regulation | | |~~

~~180 | S Other services | NACE Regulation | | |~~

~~190 | LOANS AND ADVANCES | Annex V.Part 1.24, 27 | | |~~

21. Tangible and intangible assets: assets subject to operating lease

| References | Carrying amount

Annex V.Part 2.110-111

010

010 | Property plant and equipment | IAS 16.6; IAS 1.54(a) |

020 | Revaluation model | IAS 17.49; IAS 16.31, 73(a)(d) |

030 | Cost model | IAS 17.49; IAS 16.30, 73(a)(d) |

040 | Investment property | IAS 40.IN5; IAS 1.54(b) |

050 | Fair value model | IAS 17.49; IAS 40.33-55, 76 |

060 | Cost model | IAS 17.49; IAS 40.56,79(c) |

070 | Other intangible assets | IAS 38.8, 118 |

080 | Revaluation model | IAS 17.49; IAS 38.75-87, 124(a)(ii) |

090 | Cost model | IAS 17.49; IAS 38.74 |

22. Asset management, custody and other service functions

22.1 Fee and commission income and expenses by activity

| References IFRS 7.20(c) | Current period

010

010 | Fee and commission income | Annex V.Part 2.113-115 |

020 | Securities | |

030 | Issuances | Annex V.Part 2.116(a) |

040 | Transfer orders | Annex V.Part 2.116(b) |

050 | Other | Annex V.Part 2.116(c) |

060 | Clearing and settlement | Annex V.Part 2.116(d) |

070 | Asset management | Annex V.Part 2.116(e); Annex V.Part 2.117(a) |

080 | Custody [by type of customer] | Annex V.Part 2.116(e); Annex V.Part 2.117(b) |

090 | Collective investment | |

100 | Other | |

110 | Central administrative services for collective investment | Annex V.Part 2.116(e); Annex V.Part 2.117(c) |

120 | Fiduciary transactions | Annex V.Part 2.116(e); Annex V.Part 2.117(d) |

130 | Payment services | Annex V.Part 2.116(e); Annex V.Part 2.117(e) |

140 | Customer resources distributed but not managed [by type of product] | Annex V.Part 2.117(f) |

150 | Collective investment | |

160 | Insurance products | |

170 | Other | |

180 | Structured Finance | Annex V.Part 2.116(f) |

190 | Servicing of securitization activities | Annex V.Part 2.116(g) |

200 | Loan commitments given | IAS 39.47(d)(ii); Annex V.Part 2.116(h) |

210 | Financial guarantees given | IAS 39.47(c)(ii); Annex V.Part 2.116(h) |

220 | Other | Annex V.Part 2.116(j) |

230 | (Fee and commission expenses) | Annex V.Part 2.113-115 |

240 | (Clearing and settlement) | Annex V.Part 2.116(d) |

250 | (Custody) | Annex V.Part 2.117(b) |

260 | (Servicing of securitization activities) | Annex V.Part 2.116(g) |

270 | (Loan commitments received) | Annex V.Part 2.116(i) |

280 | (Financial guarantees received) | Annex V.Part 2.116(i) |

290 | (Other) | Annex V.Part 2.116(j) |

22.2 Assets involved in the services provided

| References | Amount of the assets involved in the services provided

Annex V.Part 2.117(g)

010

010 | Asset management [by type of customer] | Annex V.Part 2.117(a) |

020 | Collective investment | |

030 | Pension funds | |

040 | Customer portfolios managed on a discretionary basis | |

050 | Other investment vehicles | |

060 | Custody assets [by type of customer] | Annex V.Part 2.117(b) |

070 | Collective investment | |

080 | Other | |

090 | Of which: entrusted to other entities | |

100 | Central administrative services for collective investment | Annex V.Part 2.117(c) |

110 | Fiduciary transactions | Annex V.Part 2.117(d) |

120 | Payment services | Annex V.Part 2.117(e) |

130 | Customer resources distributed but not managed [by type of product] | Annex V.Part 2.117(f) |

140 | Collective investment | |

150 | Insurance products | |

160 | Other | |

30. Off-balance sheet activities: Interests in unconsolidated structured entities

30.1 Interests in unconsolidated structured entities

| References | Carrying amount of financial assets recognised in the balance sheet | Of which: liquidity support drawn | Fair value of liquidity support drawn | Carrying amount of financial liabilities recognised in the balance sheet | Nominal amount of off-balance sheet items given by the reporting institution | Of which: Nominal amount of loan commitments given | Losses incurred by the reporting institution in the current period

010 | 020 | 030 | 040 | 050 | 060 | 070

010 | Total | | | | | | | |

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

By nature of the activities | References | Securitisation Special Purpose Entities | Asset management | Other activities

CRR art 4(1)(66) | Annex V.Part 2.117(a)

Carrying amount

IFRS 12.28, B6.(a) | 010 | 020 | 030

030 | Derivatives | IAS 39.9 | | |

040 | Equity instruments | IAS 32.11 | | |

080 | Equity instruments issued | IAS 32.4 | | |

| Nominal amount

31. Related parties

31.1 Related parties: amounts payable to and amounts receivable from

| References | Outstanding balances

Parent and entities with joint control or significant influence | Subsidiaries and other entities of the same group | Associates and joint ventures | Key management of the institution or its parent | Other related parties

IAS 24.19(a),(b) | IAS 24.19(c); Annex V.Part 2.120 | IAS 24.19(d),(e); Annex V.Part 2.120 | IAS 24.19(f) | IAS 24.19(g)

Annex V.Part 2.120 | 010 | 020 | 030 | 040 | 050

020 | Equity instruments | IAS 32.11 | | | | |

050 | of which: Impaired financial assets | | | | | |

130 | Allowances and provisions for impaired debt instruments, defaulted guarantees and defaulted commitments [To be replaced by "Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures" when reporting of non-performing exposures would be final] | IAS 24.18(c) | | | | |

31.2 Related parties: expenses and income generated by transactions with

| References | Current period

IAS 24.19(a),(b) | IAS 24.19(c) | IAS 24.19(d),(e) | IAS 24.19(f) | IAS 24.19(g)

Annex V.Part 2.120 | 010 | 020 | 030 | 040 | 050

060 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss | IAS 24.18(a) | | | | |

080 | Increase or (-) decrease during the period in impairment and provisions for impaired debt instruments, defaulted guarantees and defaulted commitments | IAS 24.18(d) | | | | |

40. Group structure

40.1 Group structure: "entity-by-entity"

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 095 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | 190

| | | | | | | | | | | | | | | | | | |

40.2 Group structure: "instrument-by-instrument"

010 | 020 | 030 | 040 | 050 | 060 | 070 | 080

| | | | | | |

41. Fair value

41.1 Fair value hierarchy: financial instruments at amortised cost

ASSETS | References | Fair value | Fair value hierarchy IFRS 13.93(b), BC216

IFRS 7.25-26 | Level 1 IFRS 13.76 | Level 2 IFRS 13.81 | Level 3 IFRS 13.86

010 | 020 | 030 | 040

41.2 Use of the Fair Value Option

| Financial instruments designated at fair value through profit or loss | References | Carrying amount

Accounting mismatch | Evaluation on a fair value basis | Hybrid contracts

IFRS 7.B5(a) | IAS 39.9b(i) | IAS 39.9b(ii) | IAS 39.11A-12

ASSETS | 010 | 020 | 030

020 | Equity Instruments | IAS 32.11 | | |

LIABILITIES | | | |

41.3 Hybrid financial instruments not designated at fair value through profit or loss

| Rest of separable hybrid contracts [not designated at fair value through profit or loss] | References | Carrying amount

FINANCIAL ASSETS | 010

010 | Financial assets held for trading | IAS 39.9; Annex V.Part 2.129 |

020 | Available-for-sale [Host contracts] | IAS 39.11; Annex V.Part 2.130 |

030 | Loans and receivables [Host contracts] | IAS 39.11; Annex V.Part 2.130 |

040 | Held-to-maturity investments [Host contracts] | IAS 39.11; Annex V.Part 2.130 |

FINANCIAL LIABILITES | |

050 | Financial liabilities held for trading | IAS 39.9; Annex V.Part 2.129 |

060 | Financial liabilities measured at amortized cost [Host contracts] | IAS 39.11; Annex V.Part 2.130 |

42. Tangible and intangible assets: carrying amount by measurement method

| References | Carrying amount

010

010 | Property plant and equipment | IAS 16.6; IAS 16.29; IAS 1.54(a) |

020 | Revaluation model | IAS 16.31, 73(a),(d) |

030 | Cost model | IAS 16.30, 73(a),(d) |

040 | Investment property | IAS 40.5, 30; IAS 1.54(b) |

050 | Fair value model | IAS 40,33-55, 76 |

060 | Cost model | IAS 40.56, 79(c) |

070 | Other intangible assets | IAS 38.8, 118, 122; Annex V.Part 2.132 |

080 | Revaluation model | IAS 38.75-87, 124(a)(ii) |

090 | Cost model | IAS 38.74 |

43. Provisions

| References | Carrying amount

010 | 020 | 030 | 040 | 050 | 060 | 070

060 | Other movements | | | | | | | |

44. Defined benefit plans and employee benefits

44.1 Components of net defined benefit plan assets and liabilities

| References | Amount

010

010 | Fair value of defined benefit plan assets | IAS 19.140(a)(i), 142 |

020 | Of which: Financial instruments issued by the institution | IAS 19.143 |

030 | Equity instruments | IAS 19.142(b) |

040 | Debt instruments | IAS 19.142(c) |

050 | Real estate | IAS 19.142(d) |

060 | Other defined benefit plan assets | |

070 | Present value of defined benefit obligations | IAS 19.140(a)(ii) |

080 | Effect of the asset ceiling | IAS 19.140(a)(iii) |

090 | Net defined benefit assets [Carrying amount] | IAS 19.63; Annex V.Part 2.136 |

100 | Provisions for pensions and other post-employment defined benefit obligations [Carrying amount] | IAS 19.63, IAS 1.78(d); Annex V.Part 2.7 |

110 | Memo item: Fair value of any right to reimbursement recognised as an asset | IAS 19.140(b) |

44.2 Movements in defined benefit obligations

| References | Defined benefit obligations

010

010 | Opening balance [present value] | IAS 19.140(a)(ii) |

020 | Current service cost | IAS 19.141(a) |

030 | Interest cost | IAS 19.141(b) |

040 | Contributions paid | IAS 19.141(f) |

050 | Actuarial (-) gains or losses from changes in demographic assumptions | IAS 19.141(c)(ii) |

060 | Actuarial (-) gains or losses from changes in financial assumptions | IAS 19.141(c)(iii) |

070 | Foreign currency exchange increase or (-) decrease | IAS 19.141(e) |

080 | Benefits paid | IAS 19.141(g) |

090 | Past service cost, including gains and losses arising from settlements | IAS 19.141(d) |

100 | Increase or (-) decrease through business combinations and disposals | IAS 19.141(h) |

110 | Other increases or (-) decreases | |

120 | Closing balance [present value] | IAS 19.140(a)(ii); Annex V.Part 2.138 |

44.3 Memo items [related to staff expenses]

| References | Current period

010

010 | Pension and similar expenses | Annex V.Part 2.139(a) |

020 | Share based payments | IFRS 2.44; Annex V.Part 2.139(b) |

45. Breakdown of selected items of statement of profit or loss

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

| References | Current period | Changes in fair value due to credit risk

010 | 020

010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IAS 39.55(a) | |

020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IAS 39.55(a) | |

030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.20(a)(i) | |

45.2 Gains or losses on derecognition of non-financial assets other than held for sale

| References | Current period

010

020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) |

030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) |

040 | Other assets | IAS 1.34 (a) |

050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 |

45.3 Other operating income and expenses

| References | Income | Expenses

010 | 020

010 | Changes in fair value in tangible assets measured using the fair value model | IAS 40.76(d); Annex V.Part 2.141 | |

020 | Investment property | IAS 40.75(f); Annex V.Part 2.141 | |

030 | Operating leases other than investment property | IAS 17.50, 51, 56(b); Annex V.Part 2.142 | |

040 | Other | Annex V.Part 2.143 | |

050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.141-142 | |

46. Statement of changes in equity

010 | 020 | 030 | 040 | 050 | 060 | 070

010 | Opening balance [before restatement] | | | | | | | |

040 | Opening balance [current period] | | | | | | | |

210 | Closing balance [current period] | | | | | | | |

Accumulated Other Comprehensive Income | Other items

~~010 | 020 | 030 | 040 | 050 | 060 | 070 |~~ 080 | 090 | 100 | 110 | 120 | 130 | 140

010 | Opening balance [before restatement] | | | | | | | | ~~| | | | | | |~~

020 | Effects of corrections of errors | IAS 1.106.(b); IAS 8.42 | | | | | | | ~~| | | | | | |~~

030 | Effects of changes in accounting policies | IAS 1.106.(b); IAS 1.IG6; IAS 8.22 | | | | | | | ~~| | | | | | |~~

040 | Opening balance [current period] | | | | | | | | ~~| | | | | | |~~

050 | Issuance of ordinary shares | IAS 1.106.(d).(iii) | | | | | | | ~~| | | | | | |~~

060 | Issuance of preference shares | IAS 1.106.(d).(iii) | | | | | | | ~~| | | | | | |~~

070 | Issuance of other equity instruments | IAS 1.106.(d).(iii) | | | | | | | ~~| | | | | | |~~

080 | Exercise or expiration of other equity instruments issued | IAS 1.106.(d).(iii) | | | | | | | ~~| | | | | | |~~

090 | Conversion of debt to equity | IAS 1.106.(d).(iii) | | | | | | | ~~| | | | | | |~~

100 | Capital reduction | IAS 1.106.(d).(iii) | | | | | | | ~~| | | | | | |~~

110 | Dividends | IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6 | | | | | | | ~~| | | | | | |~~

120 | Purchase of treasury shares | IAS 1.106.(d).(iii); IAS 32.33 | | | | | | | ~~| | | | | | |~~

130 | Sale or cancellation of treasury shares | IAS 1.106.(d).(iii); IAS 32.33 | | | | | | | ~~| | | | | | |~~

140 | Reclassification of financial instruments from equity to liability | IAS 1.106.(d).(iii) | | | | | | | ~~| | | | | | |~~

150 | Reclassification of financial instruments from liability to equity | IAS 1.106.(d).(iii) | | | | | | | ~~| | | | | | |~~

160 | Transfers among components of equity | IAS 1.106.(d).(iii) | | | | | | | ~~| | | | | | |~~

170 | Equity increase or (-) decrease resulting from business combinations | IAS 1.106.(d).(iii) | | | | | | | ~~| | | | | | |~~

180 | Share based payments | IAS 1.106.(d).(iii); IFRS 2.10 | | | | | | | ~~| | | | | | |~~

190 | Other increase or (-) decrease in equity | IAS 1.106.(d) | | | | | | | ~~| | | | | | |~~

200 | Total comprehensive income for the year | IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6 | | | | | | | ~~| | | | | | |~~

210 | Closing balance [current period] | | | | | | | | ~~| | | | | | |~~

Annex III - REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS