REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
FINREP TEMPLATES FOR GAAP
TEMPLATE NUMBER | TEMPLATE CODE | NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE
| | PART 1 [QUARTERLY FREQUENCY]
Balance Sheet Statement [Statement of Financial Position]
1.1 | F 01.01 | Balance Sheet Statement: assets
1.2 | F 01.02 | Balance Sheet Statement: liabilities
1.3 | F 01.03 | Balance Sheet Statement: equity
2 | F 02.00 | Statement of profit or loss
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
4.6 | F 04.06 | Breakdown of financial assets by instrument and by counterparty sector: trading financial assets
4.7 | F 04.07 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss
4.8 | F 04.08 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity
4.9 | F 04.09 | Breakdown of financial assets by instrument and by counterparty sector: non-trading debt instruments measured at a cost-based method
4.10 | F 04.10 | Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative 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
11.2 | F 11.02 | Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk
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 40.1 | Group structure: "entity-by-entity"
40.2 | F 40.02 | Group structure: "instrument-by-instrument"
Fair value
41.1 | F 41.01 | Fair value hierarchy: financial instruments at amortised cost
41.2 | F 41.02 | Use of the Fair Value Option
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
COLOUR CODE IN TEMPLATES: Parts for National GAAP reporters Cell not to be submitted for reporting institutions subject to the relevant accounting framework
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
| References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Carrying amount
010
010 | Cash, cash balances at central banks and other demand deposits | BAD art 4.Assets(1) | IAS 1.54 (i) | |
020 | Cash on hand | Annex V.Part 2.1 | Annex V.Part 2.1 | |
030 | Cash balances at central banks | BAD art 13(2); Annex V.Part 2.2 | Annex V.Part 2.2 | |
040 | Other demand deposits | | Annex V.Part 2.3 | 5 |
050 | Financial assets held for trading | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(5); IAS 39.9 | IFRS 7.8(a)(ii); IAS 39.9, AG 14 | |
060 | Derivatives | CRR Annex II | IAS 39.9 | 10 |
070 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | 4 |
080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | 4 |
090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | 4 |
091 | Trading financial assets | Annex V.Part 1.15 | | |
092 | Derivatives | CRR Annex II; Annex V.Part 1.15 | | 10 |
093 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | | 4 |
094 | Debt securities | Annex V.Part 1.24, 26 | | 4 |
095 | Loans and advances | Annex V.Part 1.24, 27 | | 4 |
100 | Financial assets designated at fair value through profit or loss | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(5); IAS 39.9 | IFRS 7.8(a)(i); IAS 39.9 | 4 |
110 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | 4 |
120 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | 4 |
130 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | 4 |
140 | Available-for-sale financial assets | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(5); IAS 39.9 | IFRS 7.8(d); IAS 39.9 | 4 |
150 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | 4 |
160 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | 4 |
170 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | 4 |
171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | 4thAccounting Directive art 42a(1),8(1)(a), (4) | | 4 |
172 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | | 4 |
173 | Debt securities | Annex V.Part 1.24, 26 | | 4 |
174 | LoanLoans and advances | 4thAccounting Directive art 42a(1),8(1)(a), (4)(b); Annex V.Part 1.24, 27 | | 4 |
175 | Non-trading non-derivative financial assets measured at fair value to equity | 4thAccounting Directive art 42a(1);8(1)(a), art 42c (2)(8) | | 4 |
176 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | | 4 |
177 | Debt securities | Annex V.Part 1.24, 26 | | 4 |
178 | LoanLoans and advances | 4thAccounting Directive art 42a(1),8(1)(a), (4)(b); Annex V.Part 1.24, 27 | | 4 |
180 | Loans and receivables | 4thAccounting Directive art 42a(4)(b),(5a);8(4)(b),(6); IAS 39.9 | IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 | 4 |
190 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | 4 |
200 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | 4 |
210 | Held-to-maturity investments | 4thAccounting Directive art 42a(4)(a),(5a);8(4)(a),(6); IAS 39.9 | IFRS 7.8(b); IAS 39.9, AG16, AG26 | 4 |
220 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | 4 |
230 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | 4 |
231 | Non-trading debt instruments measured at a cost-based method | BAD art 37.1; art 42a(4)(b); Annex V.Part1.16 | | 4 |
232 | Debt securities | Annex V.Part 1.24, 26 | | 4 |
233 | Loans and advances | Annex V.Part 1.24, 27 | | 4 |
234 | Other non-trading non-derivative financial assets | BAD art 35-37; Annex V.Part 1.17 | | 4 |
235 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | | 4 |
236 | Debt securities | Annex V.Part 1.24, 26 | | 4 |
237 | Loans and advances | Annex V.Part 1.24, 27 | | 4 |
240 | Derivatives – Hedge accounting | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6), art 42c(1)(a);(8); IAS 39.9; Annex V.Part 1.19 | IFRS 7.22(b); IAS 39.9 | 11 |
250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | 4thAccounting Directive art 42a(5),8(5), (5a);(6); IAS 39.89A (a) | IAS 39.89A(a) | |
260 | Investments in subsidaries, joint ventures and associates | BAD art 4.Assets(7)-(8); 4thAccounting Directive art 17;2(2); Annex V.Part 2.4 | IAS 1.54(e); Annex V.Part 2.4 | 4, 40 |
270 | Tangible assets | BAD art 4.Assets(10) | | |
280 | Property, Plant and Equipment | | IAS 16.6; IAS 1.54(a) | 21, 42 |
290 | Investment property | | IAS 40.5; IAS 1.54(b) | 21, 42 |
300 | Intangible assets | BAD art 4.Assets(9); CRR art 4(115)4(1)(115) | IAS 1.54(c); CRR art 4(115)4(1)(115) | |
310 | Goodwill | BAD art 4.Assets(9); CRR art 4(113)4(1)(113) | IFRS 3.B67(d); CRR art 4(113)4(1)(113) | |
320 | Other intangible assets | BAD art 4.Assets(9) | IAS 38.8,118 | 21, 42 |
330 | Tax assets | | IAS 1.54(n-o) | |
340 | Current tax assets | | IAS 1.54(n); IAS 12.5 | |
350 | Deferred tax assets | 4thAccounting Directive art 43(1)(11);17(1)(f); CRR art 4(106) | IAS 1.54(o); IAS 12.5; CRR art 4(106) | |
360 | Other assets | Annex V.Part 2.52.5, 14 | 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 | BAD art 4 Assets | IAS 1.9(a), IG 6 | |
1.2 Liabilities
| References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Carrying amount
010
010 | Financial liabilities held for trading | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9, AG 14-15 | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 | 8 |
020 | Derivatives | CRR Annex II | IAS 39.9, AG 15(a) | 10 |
030 | Short positions | | IAS 39.AG 15(b) | 8 |
040 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9,2.9; Annex V.Part 1.30 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9,2.9; Annex V.Part 1.30 | 8 |
050 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | 8 |
060 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | 8 |
061 | Trading financial liabilities | 4thAccounting Directive art 42a(3)8(3) | | 8 |
062 | Derivatives | CRR Annex II; Annex V.Part 1.151.21 | | 810 |
063 | Short positions | | | 8 |
064 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | | 8 |
065 | Debt securities issued | Annex V.Part 1.31 | | 8 |
066 | Other financial liabilities | Annex V.Part 1.32-34 | | 8 |
070 | Financial liabilities designated at fair value through profit or loss | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | IFRS 7.8 (e)(i); IAS 39.9 | 8 |
080 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | 8 |
090 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | 8 |
100 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | 8 |
110 | Financial liabilities measured at amortised cost | 4thAccounting Directive art 42a(3),8(3), (5a);(6); IAS 39.47 | IFRS 7.8(f); IAS 39.47 | 8 |
120 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | 8 |
130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | 8 |
140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | 8 |
141 | Non-trading non-derivative financial liabilities measured at a cost-based method | 4thAccounting Directive art 42a(3)8(3) | | 8 |
142 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | | 8 |
143 | Debt securities issued | Annex V.Part 1.31 | | 8 |
144 | Other financial liabilities | Annex V.Part 1.32-34 | | 8 |
150 | Derivatives – Hedge accounting | 4thAccounting Directive art 42a(1),8(1)(a), (5a),(6), art 42c(1)(a);(8)(a); Annex V.Part 1.23 | IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 | 11 |
160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | 4thAccounting Directive art 42a(5),8(5), (5a);(6); Annex V.Part 2.7; IAS 39.89A(b) | IAS 39.89A(b) | |
170 | Provisions | BAD art 4.Liabilities(6) | IAS 37.10; IAS 1.54(l) | 43 |
175 | Funds for general banking risks [if presented within liabilities] | BAD art 38.1; CRR art 4(112); Annex V.Part 2.12 | | |
180 | Pensions and other post employment defined benefit obligations | Annex V.Part 2.72.8 | IAS 19.63; IAS 1.78(d); Annex V.Part 2.72.8 | 43 |
190 | Other long term employee benefits | Annex V.Part 2.8 | 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 | BAD art 24-25, 33(1) | 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 | 4thAccounting Directive art 43(1)(11);17(1)(f); CRR art 4(108) | IAS 1.54(o); IAS 12.5; CRR art 4(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 | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Carrying amount
010
010 | Capital | BAD art 4.Liabilities(9), BAD art 22 | IAS 1.54(r), BAD art 22 | 46 |
020 | Paid up capital | BAD art 4.Liabilities(9) | IAS 1.78(e) | |
030 | Unpaid capital which has been called up | BAD art 4.Liabilities(9)4.Liabilities(9); Annex V.Part 2.14 | IAS 1.78(e); Annex V.Part 2.14 | |
040 | Share premium | BAD art 4.Liabilities(10); CRR art 4(124) | IAS 1.78(e); CRR art 4(124) | 46 |
050 | Equity instruments issued other than capital | Annex V.Part 2.15-16 | Annex V.Part 2.15-16 | 46 |
060 | Equity component of compound financial instruments | 4thAccounting Directive art 42a(5a);8(6); Annex V.Part 2.15 | IAS 32.28-29; Annex V.Part 2.15 | |
070 | Other equity instruments issued | Annex V.Part 2.16 | Annex V.Part 2.16 | |
080 | Other equity | Annex V.Part 2.17 | IFRS 2.10; Annex V.Part 2.17 | |
090 | Accumulated other comprehensive income | CRR art 4(100) | CRR art 4(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(b) | |
130 | Hedge of net investments in foreign operations [effective portion] | 4thAccounting Directive art 42a(1),8(1)(a), (5a)(6) | IAS 39.102(a) | |
140 | Foreign currency translation | BAD art 39(6) | IAS 21.52(b); IAS 21.32, 38-49 | |
150 | Hedging derivatives. Cash flow hedges [effective portion] | 4thAccounting Directive art 42a(1),8(1)(a), (5a)(6) | IFRS 7.23(c); IAS 39.95-101 | |
160 | Available-for-sale financial assets | 4thAccounting Directive art 42a(1),8(1)(a), (5a)(6) | 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 | BAD art 4.Liabilities(13); CRR art 4(123) | CRR art 4(123) | |
200 | Revaluation reserves | BAD art 4.Liabilities(12) | IFRS 1.30, D5-D8; Annex V.Part 2.18 | |
201 | Tangible assets | 4thAccounting Directive art 33(1)(c)7(1) | | |
202 | Equity instruments | 4thAccounting Directive art 33(1)(c)7(1) | | |
203 | Debt securities | 4thAccounting Directive art 33(1)(c)7(1) | | |
204 | Other | 4thAccounting Directive art 33(1)(c)7(1) | | |
205 | Fair value reserves | 4thAccounting Directive art 42a(1)8(1)(a) | | |
206 | Hedge of net investments in foreign operations | 4thAccounting Directive art 42a(1);8(1)(a), art 42c(1)(b)(8)(b) | | |
207 | Hedging derivatives.Cash flow hedges | 4thAccounting Directive art 42a(1);8(1)(a), art 42c(1)(a);(8)(a); CRR article 30(a) | | |
208 | Hedging derivatives. Other hedges | 4thAccounting Directive art 42a(1);8(1)(a), art 42c(1)(a)(8)(a) | | |
209 | Non-trading non-derivative financial assets measured at fair value to equity | 4thAccounting Directive art 42a(1);8(1)(a), art 42c (2)(8)(2) | | |
210 | Other reserves | BAD art 4 Liabilities(11)-(13) | IAS 1.54; IAS 1.78(e) | |
215 | Funds for general banking risks [if presented within equity] | BAD art 38.1; CRR art 4(112); Annex V.Part 1.38 | | |
220 | Reserves or accumulated losses of investments in subsidaries, joint ventures and associates | 4thAccounting Directive art 59.4;Annex9(7)(a); art 27; Annex V.Part 2.19 | IAS 28.11; Annex V.Part 2.19 | |
230 | Other | Annex V.Part 2.19 | Annex V.Part 2.19 | |
235 | First consolidation differences | 7thAccounting Directive 19(1)(c)art 24(3)(c) | | |
240 | (-) Treasury shares | 4thAccounting Directive.AssetsDirective CAnnex (III)(7),III DAnnex (III)(2);III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20 | 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 | BAD art 4.Liabilities(14) | IAS 27.28; IAS 1.81B (b)(ii) | 2 |
260 | (-) Interim dividends | CRR Article 26(2b) | IAS 32.35 | |
270 | Minority interests [Non-controlling interests] | 7thAccounting Directive art 2124(4) | IAS 27.4; IAS 1.54(q); IAS 27.27 | |
280 | Accumulated Other Comprehensive Income | CRR art 4(100) | IAS 27.27-28; CRR art 4(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 | BAD art 4.Liabilities | IAS 1.IG6 | |
2. Statement of profit or loss
| References National GAAP based on BAD | References National GAAP compatible IFRS | Breakdown in table | Current period
010
010 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.21 | 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 | |
085 | Interest income on liabilities | Annex V.Part 2.25 | Annex V.Part 2.25 | |
090 | (Interest expenses) | BAD art 27.Vertical layout(2); Annex V.Part 2.21 | IAS 1.97; Annex V.Part 2.21 | 16 |
100 | (Financial liabilities held for tradingtrading) | | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 | |
110 | (Financial liabilities designated at fair value through profit or lossloss) | | 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 | |
145 | (Interest expense on assets) | Annex V.Part 2.26 | Annex V.Part 2.26 | |
150 | (Expenses on share capital repayable on demand) | | IFRIC 2.11 | |
160 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.28 | 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 | BAD art 27.Vertical layout(4) | IFRS 7.20(c) | 22 |
210 | (Fee and commission expenses) | BAD art 27.Vertical layout(5) | IFRS 7.20(c) | 22 |
220 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | BAD art 27.Vertical layout(6) | 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 | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i); IAS 39.55(a) | 16 |
285 | Gains or (-) losses on trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | | 16 |
290 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i); IAS 39.55(a) | 16, 45 |
295 | Gains or (-) losses on non-trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | | 16 |
300 | Gains or (-) losses from hedge accounting, net | 4thAccounting Directive art 42a(1),8(1)(a), (5a),(6), art 42c(1)(a)(8) | IFRS 7.24; Annex V.Part 2.30 | 16 |
310 | Exchange differences [gain or (-) loss], net | BAD art 39 | IAS 21.28, 52 (a) | |
320 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | BAD art 27.Vertical layout(13)-(14) | | |
330 | Gains or (-) losses on derecognition of non financial assets, net | | IAS 1.34 | 45 |
340 | Other operating income | BAD art 27.Vertical layout(7); Annex V.Part 2.141-143 | Annex V.Part 2.141-143 | 45 |
350 | (Other operating expenses) | BAD art 27.Vertical layout(10); Annex V.Part 2.141-143 | Annex V.Part 2.141-143 | 45 |
355 | TOTAL OPERATING INCOME, NET | | | |
360 | (Administrative expenses) | BAD art 27.Vertical layout(8) | | |
370 | (Staff expenses) | BAD art 27.Vertical layout(8)(a) | IAS 19.7; IAS 1.102, IG 6 | 44 |
380 | (Other administrative expenses) | BAD art 27.Vertical layout(8)(b); | | |
390 | (Depreciation) | | IAS 1.102, 104 | |
400 | (Property, Plant and Equipment) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 16.73(e)(vii) | |
410 | (Investment Properties) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 40.79(d)(iv) | |
415 | (Goodwill) | BAD art 27.Vertical layout(9) | | |
420 | (Other intangible assets) | BAD art 27.Vertical layout(9) | IAS 1.104; IAS 38.118(e)(vi) | |
430 | (Provisions or (-) reversal of provisions) | | IAS 37.59, 84; IAS 1.98(b)(f)(g) | 43 |
440 | (Commitments and guarantees given) | BAD art 27.Vertical layout(11)-(12) | | |
450 | (Other provisions) | | | |
455 | (Increases or (-) decreases of the fund for general banking risks, net) | BAD art 38.2 | | |
460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | BAD art 35-3735-37, Annex V.Part 2.29 | 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) | BAD art 27.Vertical layout(13)-(14) | IAS 28.40-43 | 16 |
520 | (Impairment or (-) reversal of impairment on non-financial assets) | | IAS 36.126(a)(b) | 16 |
530 | (Property, plant and equipment) | BAD art 27.Vertical layout(9) | IAS 16.73(e)(v-vi) | |
540 | (Investment properties) | BAD art 27.Vertical layout(9) | IAS 40.79(d)(v) | |
550 | (Goodwill) | BAD art 27.Vertical layout(9) | IFRS 3.Appendix B67(d)(v); IAS 36.124 | |
560 | (Other intangible assets) | BAD art 27.Vertical layout(9) | IAS 38.118 (e)(iv)(v) | |
570 | (Other) | | IAS 36.126 (a)(b) | |
580 | Negative goodwill recognised in profit or loss | 7thAccounting Directive art 3124(3)(f) | IFRS 3.Appendix B64(n)(i) | |
590 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates | BAD art 27.Vertical layout(13)-(14) | 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) | BAD art 27.Vertical layout(15) | IAS 1.82(d); IAS 12.77 | |
630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | BAD art 27.Vertical layout(16) | IAS 1, IG 6 | |
632 | Extraordinary profit or (-) loss after tax | BAD art 27.Vertical layout(21) | | |
633 | Extraordinary profit or loss before tax | BAD art 27.Vertical layout(19) | | |
634 | (Tax expense or (-) income related to extraordinary profit or loss) | BAD art 27.Vertical layout(20) | | |
640 | Profit or (-) loss after tax from discontinued operations | | IAS 1.82(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 | BAD art 27.Vertical layout(23) | 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 National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Accumulated changes in fair value due to credit risk
Annex V.Part 2.46
010 | 020
010 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |
020 | of which: at cost | | IAS 39.46(c) | |
030 | of which: credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
040 | of which: other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
050 | of which: non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
060 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |
070 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |
080 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |
090 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
100 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
110 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
120 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |
130 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |
140 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |
150 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
160 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
170 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
180 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |
4.2 Financial assets designated at fair value through profit or loss
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |
020 | of which: at cost | | IAS 39.46(c) | |
030 | of which: credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
040 | of which: other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
050 | of which: non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
060 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |
070 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |
080 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |
090 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
100 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
110 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
120 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |
130 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |
140 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |
150 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
160 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
170 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
180 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |
190 | FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | IFRS 7.8(a)(i); IAS 39.9 | |
4.3 Available-for-sale financial assets
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount of unimpaired assets | Carrying amount of impaired assets | Carrying amount | Accumulated impairment
IAS 39.58-62 | Annex V.Part 2.34 | Annex V.Part 2.46
010 | 020 | 030 | 040
010 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | | | |
020 | of which: at cost | | IAS 39.46(c) | | | |
030 | of which: credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | |
040 | of which: other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | |
050 | of which: non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | |
060 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | |
070 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | |
080 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | |
090 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | |
100 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | |
110 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | |
120 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | |
130 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | |
140 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | |
150 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | |
160 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | |
170 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | |
180 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | |
190 | AVAILABLE-FOR-SALE FINANCIAL ASSETS | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | IFRS 7.8(d); IAS 39.9 | | | |
4.4 Loans and receivables and held-to-maturity investments
| | | 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
References National GAAP compatible IFRS | | IFRS 7.37(b); IFRS 7.IG 29 (a); IAS 39.58-59 | IAS 39.AG 84-92; Annex V.Part 2.36 | IAS 39.AG 84-92; Annex V.Part 2.37 | IAS 39.AG 84-92; Annex V.Part 2.38 | Annex V.Part 2.39
References National GAAP based on BAD | | | | Annex V.Part 2.36 | Annex V.Part 2.37 | Annex V.Part 2.38 | Annex V.Part 2.39
| 010 | 020 | 030 | 040 | 050 | 060
010 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | |
020 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | |
030 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | |
040 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | |
050 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | |
060 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | |
070 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | |
080 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | |
090 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | |
100 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | |
110 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | |
120 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | |
130 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | |
140 | LOANS AND RECEIVABLES | 4thAccounting Directive art 42a(4)(b),(5a);8(4)(b),(6); IAS 39.9 | IAS 39,9 AG 16, AG26; Annex V.Part 1.16 | | | | | |
150 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | |
160 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | |
170 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | |
180 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | |
190 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | |
200 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | |
210 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | |
220 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | |
230 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | |
240 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | |
250 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | |
260 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | |
270 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | |
280 | HELD-TO-MATURITY | 4thAccounting Directive art 42a(4)(a),(5a);8(4),(6); IAS 39.9 | IFRS 7.8(c); IAS 39.9, AG16, AG26 | | | | | |
4.5 Subordinated financial assets
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount
010
010 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 |
020 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 |
030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | AnnexAccounting V.PartDirective 2.40,art 548(1)(a) | Annex V.Part 2.40, 54 |
4.6 Trading Financial assets
| References National GAAP based on BAD | Carrying amount | Accumulated changes in fair value due to credit risk
| Annex V.Part 2.46
010 | 020
010 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | |
020 | of which: unquoted | | |
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) | |
4.7 Non-trading non-derivative financial assets measured at fair value through profit or loss
| References National GAAP based on BAD | Carrying amount | Accumulated changes in fair value due to credit risk
| Annex V.Part 2.46
010 | 020
010 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | |
020 | of which: unquoted | | |
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 | NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS | 4thAccounting Directive art 42a(1),8(1)(a), (4) | |
4.8 Non-trading non-derivative financial assets measured at fair value to equity
| References National GAAP based on BAD | Carrying amount | Accumulated changes in fair value due to credit risk
| Annex V.Part 2.46
010 | 020
010 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | |
020 | of which: unquoted | | |
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 | NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS MEASURED AT FAIR VALUE TO EQUITY | 4thAccounting Directive art 42a(1);8(1)(a), art 42c (2)(8)(2) | |
4.9 Non-trading debt instruments measured at a cost-based method
| References National GAAP based on BAD | Unimpaired assets | Impaired assets [gross carrying amount] | Specific allowances for credit risk | General allowances for credit risk and banking risk affecting carrying amount | Carrying amount
| CRR art 4(95) | CRR art 4(95) | CRR art 4(95)4(95); Annex V.Part 2.38 | Annex V.Part 2.39
010 | 020 | 030 | 040 | 050
010 | Debt securities | Annex V.Part 1.24, 26 | | | | |
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 | Loans and advances | Annex V.Part 1.24, 27 | | | | |
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) | | | | |
140 | NON-TRADING DEBT INSTRUMENTS MEASURED AT A COST-BASED METHOD | BAD art 37.1; art 42a(4)(b) | | | | |
4.10 Other non-trading non-derivative financial assets
| References National GAAP based on BAD | Carrying amount
010
010 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 |
020 | of which: unquoted | |
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 | OTHER NON-TRADING NON-DERIVATIVE FINANCIAL ASSETS | 4thAccounting Directive art 42a(1);8(1)(a), art 42c(2)(8)(2) |
5. Breakdown of LoanLoans and advances by product
| | | Central banks | General governments | Credit institutions | Other financial corporations | Non-financial corporations | Households
References National GAAP compatible IFRS | Annex V.Part 1.35(a) | Annex V.Part 1.35(b) | Annex V.Part 1.35(c) | Annex V.Part 1.35(d) | Annex V.Part 1.35(e) | Annex V.Part 1.35(f)
References National GAAP based on BAD | Annex V.Part 1.35(a) | Annex V.Part 1.35(b) | Annex V.Part 1.35(c) | Annex V.Part 1.35(d) | Annex V.Part 1.35(e) | Annex V.Part 1.35(f)
| 010 | 020 | 030 | 040 | 050 | 060
By product | 010 | On demand [call] and short notice [current account] | Annex V.Part 2.41(a) | | | | | |
020 | Credit card debt | Annex V.Part 2.41(b) | | | | | |
030 | Trade receivables | Annex V.Part 2.41(c) | | | | | |
040 | Finance leases | Annex V.Part 2.41(d) | | | | | |
050 | Reverse repurchase loans | Annex V.Part 2.41(e) | | | | | |
060 | Other term loans | Annex V.Part 2.41(f) | | | | | |
070 | Advances that are not loans | Annex V.Part 2.41(g) | | | | | |
080 | LOANS AND ADVANCES | Annex V.Part 1.24, 27 | | | | | |
By collateral | 090 | of which: mortgage loans [Loans collateralized by immovable property] | Annex V.Part 2.41(h) | | | | | |
100 | of which: other collateralized loans | Annex V.Part 2.41(i) | | | | | |
By purpose | 110 | of which: credit for consumption | Annex V.Part 2.41(j) | | | | | |
120 | of which: lending for house purchase | Annex V.Part 2.41(k) | | | | | |
By subordination | 130 | of which: project finance loans | Annex V.Part 2.41(l) | | | | | |
6. Breakdown of loans and advances to non-financial corporations
| | Non-financial corporations
| Gross carrying amount | Of which: non-performing | Accumulated impairment or Accumulated changes in fair value due to credit risk
References National GAAP compatible IFRS | Annex V.Part 2.45 | Annex V.Part 2. 145-162 | Annex V.Part 2.46
References National GAAP based on BAD | Annex V.Part 2.45 | 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 and 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, 2.42-43 | | |
7. Financial assets subject to impairment that are past due or impaired
| References National GAAP based on BAD | References National GAAP compatible IFRS | Past due but not impaired | Carrying amount of the impaired assets | Specific allowances for financial assets, individually estimated | Specific allowances for financial assets, collectively estimated | Collective allowances for incurrred but not reported losses | Specific alowances for credit risk | General allowances for credit risk | General allowance for banking risks | Accumulated write-offs
≤ 30 days | > 30 days ≤ 60 days | > 60 days ≤ 90 days | > 90 days ≤ 180days | > 180 days ≤ 1year | > 1year
IFRS 7.37(a); IG 26-28; Annex V.Part 2.47-48 | IAS 39.58-70 | IAS 39 AG 84-92; IFRS 7.37(b); Annex V.Part 2.36 | IAS 39 AG 84-92; Annex V.Part 2.37 | IAS 39 AG 84-92; Annex V.Part 2.38 | | IAS 39 AG 84-92; IFRS 7.16,37(b); B5(d); Annex V.Part 2.49-50
CRR art 4(95); Annex V.Part 2.47-48 | CRR art 4(95) | CRR art 4(95); Annex V.Part 2.36 | CRR art 4(95); Annex V.Part 2.37 | CRR art 4(95); Annex V.Part 2.38 | CRR art 4(95) | CRR art 4(95) | BAD art 37.2; CRR art 4(95) | CRR art 4(95); Annex V.Part 2.49-50
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 102 | 103 | 104 | 110
010 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | | | | | | | | | | | | | |
020 | of which: at cost | | IAS 39.46(c) | | | | | | | | | | | | | |
030 | of which: credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | |
040 | of which: other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | |
050 | of which: non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | |
060 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | | | | | | | |
070 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | |
080 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | |
090 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | |
100 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | |
110 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | |
120 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | | | | | | | |
130 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | |
140 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | |
150 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | |
160 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | |
170 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | |
180 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | |
190 | TOTAL | | | | | | | | | | | | | | | |
| Loans and advances by product, by collateral and by subordination
200 | On demand [call] and short notice [current account] | Annex V.Part 2.41(a) | Annex V.Part 2.41(a) | | | | | | | | | | | | | |
210 | Credit card debt | Annex V.Part 2.41(b) | Annex V.Part 2.41(b) | | | | | | | | | | | | | |
220 | Trade receivables | Annex V.Part 2.41(c) | Annex V.Part 2.41(c) | | | | | | | | | | | | | |
230 | Finance leases | Annex V.Part 2.41(d) | Annex V.Part 2.41(d) | | | | | | | | | | | | | |
240 | Reverse repurchase loans | Annex V.Part 2.41(e) | Annex V.Part 2.41(e) | | | | | | | | | | | | | |
250 | Other term loans | Annex V.Part 2.41(f) | Annex V.Part 2.41(f) | | | | | | | | | | | | | |
260 | Advances that are not loans | Annex V.Part 2.41(g) | Annex V.Part 2.41(g) | | | | | | | | | | | | | |
270 | of which: mortgage loans [Loans collateralized by inmovable property] | Annex V.Part 2.41(h) | Annex V.Part 2.41(h) | | | | | | | | | | | | | |
280 | of which: other collateralized loans | Annex V.Part 2.41(i) | Annex V.Part 2.41(i) | | | | | | | | | | | | | |
290 | of which: credit for consumption | Annex V.Part 2.41(j) | Annex V.Part 2.41(j) | | | | | | | | | | | | | |
300 | of which: lending for house purchase | Annex V.Part 2.41(k) | Annex V.Part 2.41(k) | | | | | | | | | | | | | |
310 | of which: project finance loans | Annex V.Part 2.41(l) | Annex V.Part 2.41(l) | | | | | | | | | | | | | |
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
| | | Carrying amount | Accumulated changes in fair value due to credit risk | Amount contractually required to pay at maturity
Held for trading | Designated at fair value through profit or loss | Amortised cost | Trading | At a cost-based method | Hedge accounting
References National GAAP compatible IFRS | IFRS 7.8(e)(ii); IAS 39.9, AG 14-15 | IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 | | | IFRS 7.22(b); IAS 39.9 | CRR art 33(1)(b), art 33(1)(c) |
References National GAAP based on BAD | | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9, AG 14-15 | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | 4thAccounting Directive art 42a(3),8(3), (5a);(6); IAS 39.47 | 4thAccounting Directive art 42a(3);8(3); Annex V.Part 1.15 | 4thAccounting Directive art 42a(3)8(3) | 4thAccounting Directive art 42a(1),8(1)(a), (5a),(6), art 42c(1)(a)(8)(1)(a) | CRR art 33(1)(b), art 33(1)(c) | ECB/2008/32ECB/2013/33 art 7(2)
| 010 | 020 | 030 | 034 | 035 | 037 | 040 | 050
010 | Derivatives | CRR Annex II | IAS 39.9, AG 15(a) | | | | | | | |
020 | Short positions | | IAS 39 AG 15(b) | | | | | | | |
030 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | | | | | | | |
040 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | |
050 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | | | | | | | |
060 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | |
070 | Current accounts / overnight deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.1 | | | | | | | |
080 | Deposits with agreed maturity | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.2 | | | | | | | |
090 | Deposits redeemable at notice | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 1.512.51 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | | | | | | | |
100 | Repurchase agreements | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.4 | | | | | | | |
110 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | |
120 | Current accounts / overnight deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.1 | | | | | | | |
130 | Deposits with agreed maturity | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.2 | | | | | | | |
140 | Deposits redeemable at notice | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | | | | | | | |
150 | Repurchase agreements | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.4 | | | | | | | |
160 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | |
170 | Current accounts / overnight deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.1 | | | | | | | |
180 | Deposits with agreed maturity | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.2 | | | | | | | |
190 | Deposits redeemable at notice | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | | | | | | | |
200 | Repurchase agreements | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.4 | | | | | | | |
210 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | |
220 | Current accounts / overnight deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.1 | | | | | | | |
230 | Deposits with agreed maturity | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.2 | | | | | | | |
240 | Deposits redeemable at notice | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | | | | | | | |
250 | Repurchase agreements | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.4 | | | | | | | |
260 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | |
270 | Current accounts / overnight deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.1 | | | | | | | |
280 | Deposits with agreed maturity | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.2 | | | | | | | |
290 | Deposits redeemable at notice | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | | | | | | | |
300 | Repurchase agreements | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.4 | | | | | | | |
310 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | |
320 | Current accounts / overnight deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.1 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.1 | | | | | | | |
330 | Deposits with agreed maturity | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.2 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.2 | | | | | | | |
340 | Deposits redeemable at notice | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | | | | | | | |
350 | Repurchase agreements | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.4 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9.4 | | | | | | | |
360 | Debt securities issued | Annex V.Part 1.31; Annex V.Part 2.52 | Annex V.Part 1.31; Annex V.Part 2.52 | | | | | | | |
370 | Certificates of deposits | Annex V.Part 2.52(a) | Annex V.Part 2.52(a) | | | | | | | |
380 | Asset-backed securities | CRR art 4(61) | CRR art 4(61) | | | | | | | |
390 | Covered bonds | CRR art 129(1) | CRR art 129(1) | | | | | | | |
400 | Hybrid contracts | Annex V.Part 2.52(d) | IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d) | | | | | | | |
410 | Other debt securities issued | Annex V.Part 2.52(e) | Annex V.Part 2.52(e) | | | | | | | |
420 | Convertible compound financial instruments | | IAS 32.AG 31 | | | | | | | |
430 | Non-convertible | | | | | | | | | |
440 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | | | | | | | |
450 | FINANCIAL LIABILITIES | | | | | | | | | |
8.2 Subordinated financial liabilities
| | | Carriyng amount
Designated at fair value through profit or loss | At amortized cost | At a cost-based method
References National GAAP compatible IFRS | IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 |
References National GAAP | | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | 4thAccounting Directive art 42a(3),8(3), (5a);(6); IAS 39.47 | 4thAccounting Directive art 42a(3)8(3)
| 010 | 020 | 030
010 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | | |
020 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | | |
030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.53-54 | 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 National GAAP | References National GAAP compatible IFRS | Nominal amount
IFRS 7.36(a), B10(c)(d); CRR Annex I; Annex V.Part 2.62
CRR Annex I; Annex V.Part 2.62
010
010 | Loan commitments given | CRR Annex I; Annex V.Part 2.56-57 | 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 | Annex V.Part 2. 145-162 |
030 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) |
040 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) |
050 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) |
060 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) |
070 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) |
080 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) |
090 | Financial guarantees given | CRR Annex I; Annex V.Part 2.56,58 | 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 | Annex V.Part 2. 145-162 |
110 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) |
120 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) |
130 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) |
140 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) |
150 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) |
160 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) |
170 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | CRR Annex I; Annex V.Part 2.56, 59 |
181 | of which: non-performing | Annex V.Part 2. 145-162 | Annex V.Part 2. 145-162 |
190 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) |
200 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) |
210 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) |
220 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) |
230 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) |
240 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) |
9.2 Loan commitments, financial guarantees and other commitments received
| References National GAAP | References National GAAP compatible IFRS | 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
Annex V.Part 2.63 | Annex V.Part 2.63
010 | 020
010 | Loan commitments received | Annex V.Part 2.56-57 | IAS 39.2(h), 4(a)(c), BC 15; Annex V.Part 2.56-57 | |
020 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |
030 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |
040 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
050 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
060 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
070 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |
080 | Financial guarantees received | Annex V.Part 2.56, 58 | IAS 39.9 AG 4, BC 21; IFRS 4 Annex A; CRR Annex I; Annex V.Part 2.56, 58 | |
090 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |
100 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |
110 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
120 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
130 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
140 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |
150 | Other Commitments received | Annex V.Part 2.56, 59 | Annex V.Part 2.56, 59 | |
160 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |
170 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |
180 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
190 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
200 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
210 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |
10. Derivatives —- Trading
By type of risk / By product or by type of market | References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount | Mark-to-market [Mark-to-Model]Market value | Notional amount
Financial assets held for trading | Financial liabilities held for trading | Positive value. Trading | Negative value. 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
Annex V.Part 2.4,69 | Annex V.Part 2.7, 69 | | CRR art 105 | CRR art 105 | Annex V.Part 2.70-71 | Annex V.Part 2.72
010 | 020 | 022 | 025 | 030 | 040
010 | Interest rate | Annex V.Part 2.67(a) | Annex V.Part 2.67(a) | | | | | |
020 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | | | | | |
030 | OTC options | | | | | | | |
040 | OTC other | | | | | | | |
050 | Organized market options | | | | | | | |
060 | Organized market other | | | | | | | |
070 | Equity | Annex V.Part 2.67(b) | Annex V.Part 2.67(b) | | | | | |
080 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | | | | | |
090 | OTC options | | | | | | | |
100 | OTC other | | | | | | | |
110 | Organized market options | | | | | | | |
120 | Organized market other | | | | | | | |
130 | Foreign exchange and gold | Annex V.Part 2.67(c) | Annex V.Part 2.67(c) | | | | | |
140 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | | | | | |
150 | OTC options | | | | | | | |
160 | OTC other | | | | | | | |
170 | Organized market options | | | | | | | |
180 | Organized market other | | | | | | | |
190 | Credit | Annex V.Part 2.67(d) | Annex V.Part 2.67(d) | | | | | |
200 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | | | | | |
210 | Credit default swap | | | | | | | |
220 | Credit spread option | | | | | | | |
230 | Total return swap | | | | | | | |
240 | Other | | | | | | | |
250 | Commodity | Annex V.Part 2.67(e) | Annex V.Part 2.67(e) | | | | | |
260 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | | | | | |
270 | Other | Annex V.Part 2.67(f) | Annex V.Part 2.67(f) | | | | | |
280 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | | | | | |
290 | DERIVATIVES | CRR Annex II; Annex V.Part 1.15 | IAS 39.9 | | | | | |
300 | of which: OTC - credit institutions | Annex V.Part 1.35(c), 2.75(a) | Annex V.Part 1.35(c), 2.75(a) | | | | | |
310 | of which: OTC - other financial corporations | Annex V.Part 1.35(d), 2.75(b) | Annex V.Part 1.35(d), 2.75(b) | | | | | |
320 | of which: OTC - rest | Annex V.Part 2.75(c) | Annex V.Part 2.75(c) | | | | | |
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 National GAAP compatible IFRS | 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
010 | Interest rate | Annex V.Part 2.67(a) | | | |
020 | OTC options | | | | |
030 | OTC other | | | | |
040 | Organized market options | | | | |
050 | Organized market other | | | | |
060 | Equity | Annex V.Part 2.67(b) | | | |
070 | OTC options | | | | |
080 | OTC other | | | | |
090 | Organized market options | | | | |
100 | Organized market other | | | | |
110 | Foreign exchange and gold | Annex V.Part 2.67(c) | | | |
120 | OTC options | | | | |
130 | OTC other | | | | |
140 | Organized market options | | | | |
150 | Organized market other | | | | |
160 | Credit | Annex V.Part 2.67(d) | | | |
170 | Credit default swap | | | | |
180 | Credit spread option | | | | |
190 | Total return swap | | | | |
200 | Other | | | | |
210 | Commodity | Annex V.Part 2.67(e) | | | |
220 | Other | Annex V.Part 2.67(f) | | | |
230 | FAIR VALUE HEDGES | IFRS 7.22(b); IAS 39.86(a) | | | |
240 | Interest rate | Annex V.Part 2.67(a) | | | |
250 | OTC options | | | | |
260 | OTC other | | | | |
270 | Organized market options | | | | |
280 | Organized market other | | | | |
290 | Equity | Annex V.Part 2.67(b) | | | |
300 | OTC options | | | | |
310 | OTC other | | | | |
320 | Organized market options | | | | |
330 | Organized market other | | | | |
340 | Foreign exchange and gold | Annex V.Part 2.67(c) | | | |
350 | OTC options | | | | |
360 | OTC other | | | | |
370 | Organized market options | | | | |
380 | Organized market other | | | | |
390 | Credit | Annex V.Part 2.67(d) | | | |
400 | Credit default swap | | | | |
410 | Credit spread option | | | | |
420 | Total return swap | | | | |
430 | Other | | | | |
440 | Commodity | Annex V.Part 2.67(e) | | | |
450 | Other | Annex V.Part 2.67(f) | | | |
460 | CASH FLOW HEDGES | IFRS 7.22(b); IAS 39.86(b) | | | |
470 | HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION | IFRS 7.22(b); IAS 39.86(c) | | | |
480 | PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK | IAS 39.89A, IE 1-31 | | | |
490 | PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK | IAS 39 IG F6 1-3 | | | |
500 | DERIVATIVES-HEDGE ACCOUNTING | IFRS 7.22(b); IAS 39.9 | | | |
510 | of which: OTC - credit institutions | Annex V.Part 1.35(c), 2.75(a) | | | |
520 | of which: OTC - other financial corporations | Annex V.Part 1.35(d), 2.75(b) | | | |
530 | of which: OTC - rest | Annex V.Part 2.75(c) | | | |
11.2 Derivatives —- Hedge accounting under National GAAP: Breakdown by type of risk
By product or by type of market | References National GAAP based on BAD | Carrying amount | Notional amount
Assets | Liabilities | Total Hedging | of which: sold
Annex V.Part 2.4, 69 | Annex V.Part 2.7, 69 | Annex V.Part 2.70, 71 | Annex V.Part 2.72
005 | 007 | 010 | 020
010 | Interest rate | Annex V.Part 2.67(a) | | | |
020 | OTC options | | | | |
030 | OTC other | | | | |
040 | Organized market options | | | | |
050 | Organized market other | | | | |
060 | Equity | Annex V.Part 2.67(b) | | | |
070 | OTC options | | | | |
080 | OTC other | | | | |
090 | Organized market options | | | | |
100 | Organized market other | | | | |
110 | Foreign exchange and gold | Annex V.Part 2.67(c) | | | |
120 | OTC options | | | | |
130 | OTC other | | | | |
140 | Organized market options | | | | |
150 | Organized market other | | | | |
160 | Credit | Annex V.Part 2.67(d) | | | |
170 | Credit default swap | | | | |
180 | Credit spread option | | | | |
190 | Total return swap | | | | |
200 | Other | | | | |
210 | Commodity | Annex V.Part 2.67(e) | | | |
220 | Other | Annex V.Part 2.67(f) | | | |
230 | DERIVATIVES-HEDGE ACCOUNTING | | | | |
240 | of which: OTC - credit institutions | Annex V.Part 1.35(c), 2.75(a) | | | |
250 | of which: OTC - other financial corporations | Annex V.Part 1.35(d), 2.75(b) | | | |
260 | of which: OTC - rest | Annex V.Part 2.75(c) | | | |
12. Movements in allowances for credit losses and impairment of equity instruments
| References National GAAP CRR article 428(i)442(i) | References National GAAP compatible IFRS IFRS 7.16, B5 (d); CRR article 428(i) | 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
| Annex V.Part 2.77 | Annex V.Part 2.77 | Annex V.Part 2.78 | | | | | Annex V.Part 2.78
| Annex V.Part 2.77 | Annex V.Part 2.77 | Annex V.Part 2.78 | | | | | Annex V.Part 2.78
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090
010 | Equity instruments | | | | | | | | | | |
020 | Specific allowances for financial assets, individually estimated | CRR art 4(95); Annex V.Part 2.36 | IAS 39.63-70, AG 84-92; IFRS 7.37 (b); Annex V.Part 2.36 | | | | | | | | |
030 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 | | | | | | | | |
040 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | |
050 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | |
060 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | |
070 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | |
080 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | |
090 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 | | | | | | | | |
100 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | |
110 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | |
120 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | |
130 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | |
140 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | |
150 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | |
160 | Specific allowances for financial assets, collectively estimated | CRR art 4(95); Annex V.Part 2.37 | IAS 39.59, 64; Annex V.Part 2.37 | | | | | | | | |
170 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 | | | | | | | | |
180 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | |
190 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | |
200 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | |
210 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | |
220 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | |
230 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 | | | | | | | | |
240 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | |
250 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | |
260 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | |
270 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | |
280 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | |
290 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | |
300 | Collective allowances for incurred but not reported losses on financial assets | CRR art 4(95); Annex V.Part 2.38 | IAS 39.59, 64; Annex V.Part 2.38 | | | | | | | | |
310 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 | | | | | | | | |
320 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 | | | | | | | | |
330 | Specific allowances for credit risk | CRR art 428 (g)(ii) | | | | | | | | | |
340 | Debt securities | Annex V.Part 1.26 | | | | | | | | | |
350 | Central banks | Annex V.Part 1.35(a) | | | | | | | | | |
360 | General governments | Annex V.Part 1.35(b) | | | | | | | | | |
370 | Credit institutions | Annex V.Part 1.35(c) | | | | | | | | | |
380 | Other financial corporations | Annex V.Part 1.35(d) | | | | | | | | | |
390 | Non-financial corporations | Annex V.Part 1.35(e) | | | | | | | | | |
400 | Loans and advances | Annex V.Part 1.17 | | | | | | | | | |
410 | Central banks | Annex V.Part 1.35(a) | | | | | | | | | |
420 | General governments | Annex V.Part 1.35(b) | | | | | | | | | |
430 | Credit institutions | Annex V.Part 1.35(c) | | | | | | | | | |
440 | Other financial corporations | Annex V.Part 1.35(d) | | | | | | | | | |
450 | Non-financial corporations | Annex V.Part 1.35(e) | | | | | | | | | |
460 | Households | Annex V.Part 1.35(f) | | | | | | | | | |
470 | General alowances for credit risk | CRR art 4(95) | | | | | | | | | |
480 | Debt securities | Annex V.Part 1.26 | | | | | | | | | |
490 | Loans and advances | Annex V.Part 1.27 | | | | | | | | | |
500 | General allowance for banking risks | BAD art 37.2; CRR art 4(95) | | | | | | | | | |
510 | Debt securities | Annex V.Part 1.26 | | | | | | | | | |
520 | Loans and advances | Annex V.Part 1.27 | | | | | | | | | |
530 | Total | | | | | | | | | | |
13. Collateral and guarantees received
13.1 Breakdown of loans and advances by collateral and guarantees
Guarantees and collateral | References National GAAP based on BAD | | Maximum amount of the collateral or guarantee that can be considered
References National GAAP compatible IFRS | Mortgage loans [Loans collateralized by immovable property] | Other collateralized loans | Financial guarantees received
| Residential | Commercial | Cash [Debt instruments issued] | Rest
IFRS 7.36(b) | Annex V.Part 2.81(a) | Annex V.Part 2.81(a) | Annex V.Part 2.81(b) | Annex V.Part 2.81(b) | Annex V.Part 2.81(c)
| 010 | 020 | 030 | 040 | 050
010 | Loans and advances | Annex V.Part 2.80 | Annex V.Part 2.81 | | | | |
020 | of which: Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | |
030 | of which: Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | |
040 | of which: Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | |
13.2 Collateral obtained by taking possession during the period [held at the reporting date]
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount
010
010 | Foreclosure [tangible assets] | Annex V.Part 2.84 | IFRS 7.38(a); Annex V.Part 2.84 |
14. Fair value hierachy: financial instruments at fair value
| References National GAAP based on BAD | References National GAAP compatible IFRS | Fair value hierarchy IFRS 13.93 (b) | Change in fair value for the period Annex V.Part 2.86 | Accumulated change in fair value before taxes Annex V.Part 2.87
Level 1 | Level 2 | Level 3 | Level 2 | Level 3 | Level 1 | Level 2 | Level 3
IFRS 13.76 | IFRS 13.81 | IFRS 13.86 | IFRS 13.81 | IFRS 13.86, 93(f) | IFRS 13.76 | IFRS 13.81 | IFRS 13.86
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080
ASSETS | | | | | | | | | |
010 | Financial assets held for trading | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | IFRS 7.8(a)(ii); IAS 39.9, AG 14 | | | | | | | |
020 | Derivatives | CRR Annex II | IAS 39.9 | | | | | | | |
030 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | | | | | | | |
040 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | |
050 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | |
060 | Financial assets designated at fair value through profit or loss | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | IFRS 7.8(a)(i); IAS 39.9 | | | | | | | |
070 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | | | | | | | |
080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | |
090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | |
100 | Available-for-sale financial assets | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | IFRS 7.8 (h)(d); IAS 39.9 | | | | | | | |
110 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | | | | | | | |
120 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | |
130 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | |
140 | Derivatives – Hedge accounting | 4thAccounting Directive art 42a(1), (5a); art 42c(1)(a);8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.19 | IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19 | | | | | | | |
LIABILITIES | | | | | | | | | |
150 | Financial liabilities held for trading | 4thAccounting Directive art 42a(1),4art (5a);8(1)(a), (6); IAS 39.9, AG 14-15 | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 | | | | | | | |
160 | Derivatives | CRR Annex II | IAS 39.9, AG 15(a) | | | | | | | |
170 | Short positions | | IAS 39 AG 15(b) | | | | | | | |
180 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | | | | | | | |
190 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | | | | | | | |
200 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | | | | | | | |
210 | Financial liabilities designated at fair value through profit or loss | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | IFRS 7.8 (e) (i); IAS 39.9 | | | | | | | |
220 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | | | | | | | |
230 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | | | | | | | |
240 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | | | | | | | |
250 | Derivatives – Hedge accounting | 4thAccounting Directive art 42a(1), (5a), art 42c(1)(a);8(1)(a), (6), (8)(1)(a); IAS 39.9; Annex V.Part 1.19 | IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19 | | | | | | | |
15. Derecognition and financial liabilities associated with transferred financial assets
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 Annex V.Part 2.89 | Principal amount outstanding of the original assets | Carrying amount of assets still recognised [continuing involvement] | Carrying amount of associated liabilites
Carrying amount | Of which: securitizations | Of which: repurchase agreements | Carrying amount | Of which: securitizations | Of which: repurchase agreements
IFRS 7.42D.(e) | IFRS 7.42D(e); CRR art 4(61) | IFRS 7.42D(e); Annex V.Part 2.91, 92 | IFRS 7.42D(e) | IFRS 7.42D.(e) | IFRS 7.42D(e); Annex V.Part 2.91, 92 | | IFRS 7.42D(f) | IFRS 7.42D(f); Annex V.Part 2.89 | | CRR art 109; Annex V.Part 2.90
| CRR art 4(61) | Annex V.Part 2.91, 92 | | CRR art 4(61) | Annex V.Part 2.91, 92 | | | | | CRR art 109; Annex V.Part 2.90
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110
010 | Financial assets held for trading | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | IFRS 7.8 (a)(ii); IAS 39.9, AG 14 | | | | | | | | | | |
020 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | | | | | | | | | | |
030 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | | | | |
040 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | | | | |
041 | Trading financial assets | Annex V.Part 1.15 | | | | | | | | | | | |
042 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | | | | | | | | | | | |
043 | Debt securities | Annex V.Part 1.24, 26 | | | | | | | | | | | |
044 | Loans and advances | Annex V.Part 1.24, 27 | | | | | | | | | | | |
050 | Financial assets designated at fair value through profit or loss | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | IFRS 7.8(a)(i); IAS 39.9 | | | | | | | | | | |
060 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | | | | | | | | | | |
070 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | | | | |
080 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | | | | |
090 | Available-for-sale financial assets | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | IFRS 7.8(d); IAS 39.9 | | | | | | | | | | |
100 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | | | | | | | | | | |
110 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | | | | |
120 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | | | | |
121 | Non-trading non-derivative financial assets measured at fair value through profit or loss | 4thAccounting Directive art 42a(1),8(1)(a), (4) | | | | | | | | | | | |
122 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | | | | | | | | | | | |
123 | Debt securities | Annex V.Part 1.24, 26 | | | | | | | | | | | |
124 | LoanLoans and advances | 4thAccounting Directive art 42a(1),8(1)(a), (4)(b); part 1.14, part 3.35 | | | | | | | | | | | |
125 | Non-trading non-derivative financial assets measured at fair value to equity | 4thAccounting Directive art 42a(1);8(1)(a), art 42c (2)(8)(2) | | | | | | | | | | | |
126 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | | | | | | | | | | | |
127 | Debt securities | Annex V.Part 1.24, 26 | | | | | | | | | | | |
128 | LoanLoans and advances | 4thAccounting Directive art 42a(1),8(1)(a), (4)(b);part 1.14, part 3.35 | | | | | | | | | | | |
130 | Loans and receivables | 4thAccounting Directive art 42a(4)(b),(5a); IAS 39.9 | IFRS 7.8 (c); IAS 39.9, AG16, AG26 | | | | | | | | | | |
140 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | | | | |
150 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | | | | |
160 | Held-to-maturity investments | 4thAccounting Directive art 42a(4)(a),(5a); IAS 39.9 | IFRS 7.8(b); IAS 39.9, AG16, AG26 | | | | | | | | | | |
170 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | | | | |
180 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | | | | |
181 | Non-trading debt instruments measured at a cost-based method | BAD art 37.1; art 42a(4)(b); Annex V.Part 1.16 | | | | | | | | | | | |
182 | Debt securities | Annex V.Part 1.24, 26 | | | | | | | | | | | |
183 | Loans and advances | Annex V.Part 1.24, 27 | | | | | | | | | | | |
184 | Other non-trading non-derivative financial assets | BAD art 35-37 | | | | | | | | | | | |
185 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | | | | | | | | | | | |
186 | Debt securities | Annex V.Part 1.24, 26 | | | | | | | | | | | |
187 | Loans and advances | Annex V.Part 1.24, 27 | | | | | | | | | | | |
190 | Total | | | | | | | | | | | | |
16. Breakdown of selected statement of profit or loss items
16.1 Interest income and expenses by instrument and counterparty sector
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period
Income | Expenses
Annex V.Part 2.95 | Annex V.Part 2.95
010 | 020
010 | Derivatives -Trading | CRR Annex II; Annex V.Part 2.96 | IAS 39.9; Annex V.Part 2.96 | |
020 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 | |
030 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |
040 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |
050 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
060 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
070 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
080 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 | |
090 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |
100 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |
110 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
120 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
130 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
140 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |
150 | Other assets | Annex V.Part 1.51 | Annex V.Part 1.51 | |
160 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9 | |
170 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |
180 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |
190 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |
200 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |
210 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |
220 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |
230 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |
240 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | |
250 | Derivatives —- Hedge accounting, interest rate risk | Annex V.Part 2.95 | Annex V.Part 2.95 | |
260 | Other Liabilities | Annex V.Part 2.10 | Annex V.Part 2.10 | |
270 | INTEREST | BAD art 27.Vertical layout(1), (2) | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Current period
010
010 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 |
020 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 |
030 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 |
040 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9 |
050 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 |
060 | Other financial liabilities | Annex V.Part 1.32-34 | 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 | BAD art 27.Vertical layout(6)layout(6); Annex V.Part 2.97 | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Current period
010
010 | Derivatives | CRR Annex II | IAS 39.9 |
020 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 |
030 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 |
040 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 |
050 | Short positions | | IAS 39 AG 15(b) |
060 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9 |
070 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 |
080 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 |
090 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) |
100 | Derivatives | CRR Annex II | |
110 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | |
120 | Debt securities | Annex V.Part 1.26 | |
130 | Loans and advances | Annex V.Part 1.27 | |
140 | Short positions | | |
150 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9 | |
160 | Debt securities issued | Annex V.Part 1.31 | |
170 | Other financial liabilities | Annex V.Part 1.32-34 | |
180 | GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET | BAD art 27.Vertical layout(6)layout(6; Annex V.Part 2.98 | |
16.4 Gains or losses on financial assets and liabilities held for trading by risk
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period
010
010 | Interest rate instruments and related derivatives | Annex V.Part 2.99(a) | Annex V.Part 2.99(a) |
020 | Equity instruments and related derivatives | Annex V.Part 2.99(b) | Annex V.Part 2.99(b) |
030 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.99(c) | Annex V.Part 2.99(c) |
040 | Credit risk instruments and related derivatives | Annex V.Part 2.99(d) | Annex V.Part 2.99(d) |
050 | Derivatives related with commodities | Annex V.Part 2.99(e) | Annex V.Part 2.99(e) |
060 | Other | Annex V.Part 2.99(f) | Annex V.Part 2.99(f) |
070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) |
080 | Interest rate instruments and related derivatives | Annex V.Part 2.99(a) | |
090 | Equity instruments and related derivatives | Annex V.Part 2.99(b) | |
100 | Foreign exchange trading and derivatives related with foreign exchange and gold | Annex V.Part 2.99(c) | |
110 | Credit risk instruments and related derivatives | Annex V.Part 2.99(d) | |
120 | Derivatives related with commodities | Annex V.Part 2.99(e) | |
130 | Other | Annex V.Part 2.99(f) | |
140 | GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET | BAD art 27.Vertical layout(6) | |
16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period | Changes in fair value due to credit risk
| Annex V.Part 2.100
010 | 020
010 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |
020 | Debt securities | Annex V.Part 1.26 | Annex V.Part 1.26 | |
030 | Loans and advances | Annex V.Part 1.27 | Annex V.Part 1.27 | |
040 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9 | |
050 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |
060 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | |
070 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) | |
080 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | | |
090 | Debt securities | Annex V.Part 1.26 | | |
100 | Loans and advances | Annex V.Part 1.27 | | |
110 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9 | | |
120 | Debt securities issued | Annex V.Part 1.31 | | |
130 | Other financial liabilities | Annex V.Part 1.32-34 | | |
140 | GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET | BAD art 27.Vertical layout(6) | | |
16.6 Gains or losses from hedge accounting
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period
010
010 | Fair value changes of the hedging instrument [including discontinuation] | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6), art 42c(1)(a)(8)(1)(a) | IFRS 7.24(a)(i) |
020 | Fair value changes of the hedged item attributable to the hedged risk | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6), art 42c(1)(a)(8)(1)(a) | IFRS 7.24(a)(ii) |
030 | Ineffectiveness in profit or loss from cash flow hedges | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6), art 42c(1)(a)(8)(1)(a) | IFRS 7.24(b) |
040 | Ineffectiveness in profit or loss from hedges of net investments in foreign operations | 4thAccounting Directive art 42a(1), (5a); art 42c(1)(a)8(1)(a) | IFRS 7.24(c) |
050 | GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET | 4thAccounting Directive art 42a(1),8(1)(a), (5a),(6), art 42c(1)(a)(8)(1)(a) | IFRS 7.24 |
16.7 Impairment on financial and non-financial assets
| References National GAAP based on BAD | References National GAAP compatible IFRS | Current period |
Additions Annex V.Part 2.102 | Reversals Annex V.Part 2.102 | Total | Accumulated impairment
010 | 020 | 030 | 040
010 | Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss | BAD art 35-37 | IFRS 7.20(e) | | | |
020 | Financial assets measured at cost | | IFRS 7.20(e); IAS 39.66 | | | |
030 | Available-for-sale financial assets | | IFRS 7.20(e); IAS 39.67-70 | | | |
040 | Loans and receivables | | IFRS 7.20(e); IAS 39.63-65 | | | |
050 | Held-to-maturity investments | | IFRS 7.20(e); IAS 39.63-65 | | | |
060 | Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates | BAD art 27.Vertical layout(13)-(14) | IAS 28.40-43 | | | |
070 | Subsidiaries | | IFRS 10 Appendix A | | | |
080 | Joint ventures | | IAS 28.3 | | | |
090 | Associates | 4th Directive art 17 | IAS 28.3 | | | |
100 | Impairment or (-) reversal of impairment on non-financial assets | | IAS 36.126(a),(b) | | | |
110 | Property, plant and equipment | BAD art 27.Vertical layout(9) | IAS 16.73(e)(v-vi) | | | |
120 | Investment properties | BAD art 27.Vertical layout(9) | IAS 40.79(d)(v) | | | |
130 | Goodwill | BAD art 27.Vertical layout(9) | IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v) | | | |
140 | Other intangible assets | BAD art 27.Vertical layout(9) | IAS 38.118(e)(iv)(v) | | | |
145 | Other | | IAS 36.126(a),(b) | | | |
150 | TOTAL | | | | | |
160 | Interest income on impaired financial assets accrued | | IFRS 7.20(d); IAS 39.AG 93 | | | |
17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet
17.1 Assets
| References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting scope of consolidation [Carrying amount]
010
010 | Cash, cash balances at central banks and other demand deposits | BAD art 4.Assets(1) | IAS 1.54 (i) |
020 | Cash on hand | Annex V.Part 2.1 | Annex V.Part 2.1 |
030 | Cash balances at central banks | BAD art 13(2); Annex V.Part 2.2 | Annex V.Part 2.2 |
040 | Other demand deposits | | Annex V.Part 2.3 |
050 | Financial assets held for trading | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(5); IAS 39.9 | IFRS 7.8(a)(ii); IAS 39.9, AG 14 |
060 | Derivatives | CRR Annex II | IAS 39.9 |
070 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 |
080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 |
090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 |
091 | Trading financial assets | Annex V.Part 1.15 | |
092 | Derivatives | CRR Annex II; Annex V.Part 1.15 | |
093 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | |
094 | Debt securities | Annex V.Part 1.24, 26 | |
095 | Loans and advances | Annex V.Part 1.24, 27 | |
100 | Financial assets designated at fair value through profit or loss | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(5); IAS 39.9 | IFRS 7.8(a)(i); IAS 39.9 |
110 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 |
120 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 |
130 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 |
140 | Available-for-sale financial assets | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(5); IAS 39.9 | IFRS 7.8(d); IAS 39.9 |
150 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 |
160 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 |
170 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 |
171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | 4thAccounting Directive art 42a(1),8(1)(a), (4) | |
172 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | |
173 | Debt securities | Annex V.Part 1.24, 26 | |
174 | LoanLoans and advances | 4thAccounting Directive art 42a(1),8(1)(a), (4)(b); Annex V.Part 1.24, 27 | |
175 | Non-trading non-derivative financial assets measured at fair value to equity | 4thAccounting Directive art 42a(1);8(1)(a), art 42c (2)(8) | |
176 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | |
177 | Debt securities | Annex V.Part 1.24, 26 | |
178 | LoanLoans and advances | 4thAccounting Directive art 42a(1),8(1)(a), (4)(b); Annex V.Part 1.24, 27 | |
180 | Loans and receivables | 4thAccounting Directive art 42a(4)(b),(5a);8(4)(b),(6); IAS 39.9 | IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 |
190 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 |
200 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 |
210 | Held-to-maturity investments | 4thAccounting Directive art 42a(4)(a),(5a);8(4)(a),(6); IAS 39.9 | IFRS 7.8(b); IAS 39.9, AG16, AG26 |
220 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 |
230 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 |
231 | Non-trading debt instruments measured at a cost-based method | BAD art 37.1; art 42a(4)(b); Annex V.Part1.16 | |
232 | Debt securities | Annex V.Part 1.24, 26 | |
233 | Loans and advances | Annex V.Part 1.24, 27 | |
234 | Other non-trading non-derivative financial assets | BAD art 35-37; Annex V.Part 1.17 | |
235 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | |
236 | Debt securities | Annex V.Part 1.24, 26 | |
237 | Loans and advances | Annex V.Part 1.24, 27 | |
240 | Derivatives – Hedge accounting | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6), art 42c(1)(a);(8); IAS 39.9; Annex V.Part 1.19 | IFRS 7.22(b); IAS 39.9 |
250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | 4thAccounting Directive art 42a(5),8(5), (5a);(6); IAS 39.89A (a) | IAS 39.89A(a) |
260 | Investments in subsidaries, joint ventures and associates | BAD art 4.Assets(7)-(8); 4thAccounting Directive art 17;2(2); Annex V.Part 2.4 | 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 | BAD art 4.Assets(10) | |
290 | Intangible assets | BAD art 4.Assets(9); CRR art 4(115)4(1)(115) | IAS 1.54(c); CRR art 4(115)4(1)(115) |
300 | Goodwill | BAD art 4.Assets(9); CRR art 4(113)4(1)(113) | IFRS 3.B67(d); CRR art 4(113)4(1)(113) |
310 | Other intangible assets | BAD art 4.Assets(9) | 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 | 4thAccounting Directive art 43(1)(11);17(1)(f); CRR art 4(106) | IAS 1.54(o); IAS 12.5; CRR art 4(106) |
350 | Other assets | Annex V.Part 2.5 | 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 | BAD art 4 Assets | IAS 1.9(a), IG 6 |
17.2 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given
| References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting scope of consolidation [Nominal amount]
010
010 | Loan commitments given | CRR Annex I; Annex V.Part 2.56, 57 | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 |
020 | Financial guarantees given | CRR Annex I; Annex V.Part 2.56, 58 | 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 | CRR Annex I; Annex V.Part 2.56, 59 |
040 | OFF-BALANCE SHEET EXPOSURES | | |
17.3 Liabilities and equity
| References National GAAP based on BAD | References National GAAP compatible IFRS | Accounting scope of consolidation [Carrying amount]
010
010 | Financial liabilities held for trading | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9, AG 14-15 | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 |
020 | Derivatives | CRR Annex II | IAS 39.9, AG 15(a) |
030 | Short positions | | IAS 39.AG 15(b) |
040 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 |
050 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 |
060 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 |
061 | Trading financial liabilities | 4thAccounting Directive art 42a(3)8(3) | |
062 | Derivatives | CRR Annex II; Annex V.Part 1.15 | |
063 | Short positions | | |
064 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | |
065 | Debt securities issued | Annex V.Part 1.31 | |
066 | Other financial liabilities | Annex V.Part 1.32-34 | |
070 | Financial liabilities designated at fair value through profit or loss | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | IFRS 7.8 (e)(i); IAS 39.9 |
080 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9;2.9, Annex V.Part 1.30 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9;2.9, Annex V.Part 1.30 |
090 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 |
100 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 |
110 | Financial liabilities measured at amortised cost | 4thAccounting Directive art 42a(3),8(3), (5a);(6); IAS 39.47 | IFRS 7.8(f); IAS 39.47 |
120 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9;2.9, Annex V.Part 1.30 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9;2.9, Annex V.Part 1.30 |
130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 |
140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 |
141 | Non-trading non-derivative financial liabilities measured at a cost-based method | 4thAccounting Directive art 42a(3)8(3) | |
142 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9;2.9, Annex V.Part 1.30 | |
143 | Debt securities issued | Annex V.Part 1.31 | |
144 | Other financial liabilities | Annex V.Part 1.32-34 | |
150 | Derivatives – Hedge accounting | 4thAccounting Directive art 42a(1),8(1)(a), (5a),(6), art 42c(1)(a);(8)(a); Annex V.Part 1.23 | 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 | 4thAccounting Directive art 42a(5),8(5), (5a);(6); IAS 39.89A(b) | IAS 39.89A(b) |
170 | Liabilities under insurance and reinsurance contracts | | IFRS 4.IG20(a); Annex V.Part 2.106 |
180 | Provisions | BAD art 4.Liabilities(6) | 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 | 4thAccounting Directive art 43(1)(11);17(1)(f); CRR art 4(108) | IAS 1.54(o); IAS 12.5; CRR art 4(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 | 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 | BAD art 4.Liabilities(9), BAD art 22 | IAS 1.54(r), BAD art 22 |
270 | Share premium | BAD art 4.Liabilities(10); CRR art 4(124) | IAS 1.78(e); CRR art 4(124) |
280 | Equity instruments issued other than capital | Annex V.Part 2.15-16 | Annex V.Part 2.15-16 |
290 | Other equity | Annex V.Part 2.17 | IFRS 2.10; Annex V.Part 2.17 |
300 | Accumulated other comprehensive income | CRR art 4(100) | CRR art 4(100) |
310 | Retained earnings | CRR art 4(123) | CRR art 4(123) |
320 | Revaluation reserves | BAD art 4.Liabilities(12) | IFRS 1.30, D5-D8 |
325 | Fair value reserves | 4thAccounting Directive art 42a(1)8(1)(a) | |
330 | Other reserves | BAD art 4.Liabilities (11)-(13) | IAS 1.54; IAS 1.78 (e) |
335 | First consolidation differences | 7thAccounting Directive 19(1)(c)art 24(3)(c) | |
340 | (-) Treasury shares | 4thAccounting Directive.Directive Annex III Annex III Assets CD(III)(2); (III)(7),BAD Dart (III)(2);4 Assets (12); Annex V.Part 2.20 | 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 | BAD art 4.Liabilities(14) | IAS 27.28; IAS 1.83(a)(ii) |
360 | (-) Interim dividends | CRR Article 26 (2) | IAS 32.35 |
370 | Minority interests [Non-controlling interests] | 7thAccounting Directive art 2124(4) | 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 | BAD art 4.Liabilities | IAS 1.IG6 |
18. Information on performing and non-performing exposures
| References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount | Accumulated impairment, accumulated changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received
| Performing | Non-performing | | on performing exposures | on non-performing exposures
| Not past due or Past due <=≤ 30 days | Past due > 30 days <=≤ 60 days | Past due > 60 days <=≤ 90 days | | Unlikely to pay that are not past-due or past-due < =≤ 90 days | Past due > 90 days <=≤ 180 days | Past due > 180 days <=≤ 1 year | Past due > 1 year | Of which: defaulted | Of which: impaired | | Unlikely to pay that are not past-due or past-due < =≤ 90 days | Past due > 90 days <=≤ 180 days | Past due > 180 days <=≤ 1 year | Past due > 1 year | Collateral received on non-performing exposues | Financial guaranteesFinancialguarantees received on non-performing exposures
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | 190 | 200 | 210
Annex V. Part 2. 45, 109, 145-162 | Annex V. Part 2. 145-162 | Annex V. Part 2. 158 | Annex V. Part 2. 158 | Annex V. Part 2. 158 | Annex V. Part 2. 145-162 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | CRR art 178; Annex V. Part 2.61 | IAS 39. 58-70 | Annex V. Part 2. 46 | Annex V. Part 2. 161 | Annex V. Part 2. 161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 162 | Annex V. Part 2. 162
Annex V. Part 2. 45, 109, 145-162 | Annex V. Part 2. 145-162 | Annex V. Part 2. 158 | Annex V. Part 2. 158 | Annex V. Part 2. 158 | Annex V. Part 2. 145-162 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | CRR art 178; Annex V. Part 2.61 | CRR art 4(95) | Annex V. Part 2. 46 | Annex V. Part 2. 161 | Annex V. Part 2. 161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 162 | Annex V. Part 2. 162
010 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | | | | | | | | | | | | | | |
020 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | |
030 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | |
040 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | |
050 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | |
060 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | |
070 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | | | | | | | | | | | | | | |
080 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | |
090 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | |
100 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | |
110 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | |
120 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | |
130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | | | | | | | | | | | | | | | |
140 | Of which: CommercialLoans realcollateralised estateby commercial immovable property | | | | | | | | | | | | | | | | | | | | | | |
150 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | |
160 | Of which: ResidentialLoans mortgagecollateralised loansby residential immovable property | | | | | | | | | | | | | | | | | | | | | | |
170 | Of which: Credit for consumption | | | | | | | | | | | | | | | | | | | | | | |
180 | DEBT INSTRUMENTS AT AMORTISED COST | Annex V. Part I. 13 (d)(e); 14 (d)(e)(d)(e); Annex V.Part 2.149 | Annex V. Part I. 13 (d)(e) | | | | | | | | | | | | | | | | | | | | |
190 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | | | | | | | | | | | | | | |
200 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | |
210 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | |
220 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | |
230 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | |
240 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | |
250 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | | | | | | | | | | | | | | |
260 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | |
270 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | |
280 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | |
290 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | |
300 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | |
310 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | |
320 | DEBT INSTRUMENTS AT FAIR VALUE otherOTHER thanTHAN HFT | Annex V. Part I. 13 (b)(c); 14 (b)(c)(b)(c); Annex V.Part 2.149 | Annex V. Part I. 13 (b)(c) | | | | | | | | | | | | | | | | | | | | |
330 | DEBT INSTRUMENTS otherOTHER thanTHAN HFT | Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e) | Annex V. Part I. 13 (b)(c)(d)(e) | | | | | | | | | | | | | | | | | | | | |
340 | Loan commitments given | CRR Annex I; Annex V.Part 2.56-57 | IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57 | | | | | | | | | | | | | | | | | | | | |
350 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | |
360 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | |
370 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | |
380 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | |
390 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | |
400 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | |
410 | Financial guarantees given | CRR Annex I; Annex V.Part 2.56,58 | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | | | | | | | | | | | | | | | | | | | | |
420 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | |
430 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | |
440 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | |
450 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | |
460 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | |
470 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | |
480 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | CRR Annex I; Annex V.Part 2.56, 59 | | | | | | | | | | | | | | | | | | | | |
490 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | | | | |
500 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | | | | |
510 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | | | | |
520 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | | | | |
530 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | | | | |
540 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | | | | |
550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.55 | Annex V.Part 2.55 | | | | | | | | | | | | | | | | | | | | |
19. Information forborne exposures
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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
| Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation | | Instruments with modifications in their terms and conditions | Refinancing | of which: Defaulted | of which: Impaired | of which: Forbearance of non-performing exposures | | Instruments with modifications in their terms and conditions | Refinancing | Collateral received on exposures with forbearance measures | Financial guarantees received on exposures with forbearance measures
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180
Annex V. Part 2. 45, 109, 163-182 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 177, 178, 182 | Annex V. Part 2. 164 (b), 177, 178, 181, 182 | Annex V. Part 2. 176(b),177, 180 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 179-180, 182 | Annex V. Part 2. 164 (b), 179-182 | CRR art 178; Annex V. Part 2.61 | IAS 39. 58-70 | Annex V. Part 2. 172(a), 157 | Annex V. Part 2. 46, 183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 164 (a), 179-180,182,183 | Annex V. Part 2. 164 (b), 179-183 | Annex V. Part 2. 162 | Annex V. Part 2. 162
Annex V. Part 2. 45, 109, 163-182 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 177, 178, 182 | Annex V. Part 2. 164 (b), 177, 178, 181, 182 | Annex V. Part 2. 176(b), 177, 180 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 179-180,182 | Annex V. Part 2. 164 (b), 179-182 | CRR art 178; Annex V. Part 2.61 | CRR art 4(95) | Annex V. Part 2. 172(a), 157 | Annex V. Part 2. 46, 183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 164 (a), 179-180,182,183 | Annex V. Part 2. 164 (b), 179-183 | Annex V. Part 2. 162 | Annex V. Part 2. 162
010 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | | | | | | | | | | | |
020 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | |
030 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | |
040 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | |
050 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | |
060 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | |
070 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | | | | | | | | | | | |
080 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | |
090 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | |
100 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | |
110 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | |
120 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | |
130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | | | | | | | | | | | | | | | |
140 | Of which: CommercialLoans realcollateralised estateby commercial immovable property | | | | | | | | | | | | | | | | | | | |
150 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | |
160 | Of which: ResidentialLoans mortgagecollateralised loansby residential immovable property | | | | | | | | | | | | | | | | | | | |
170 | Of which: Credit for consumption | | | | | | | | | | | | | | | | | | | |
180 | DEBT INSTRUMENTS AT AMORTISED COST | Annex V. Part I. 13 (d)(e); 14 (d)(e)(d)(e); Annex V.Part 2.169 | Annex V. Part I. 13 (d)(e) | | | | | | | | | | | | | | | | | |
190 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | | | | | | | | | | | | | | |
200 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | |
210 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | |
220 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | |
230 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | |
240 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | |
250 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | | | | | | | | | | | | | | |
260 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | | | | | | | | | | | | | | | |
270 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | | | | | | | | | | | | | | | |
280 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | | | | | | | | | | | | | | | |
290 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | | | | | | | | | | | | | | | |
300 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | | | | | | | | | | | | | | | |
310 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | | | | | | | | | | | | | | | | | |
320 | DEBT INSTRUMENTS AT FAIR VALUE otherOTHER thanTHAN HFT | Annex V. Part I. 13 (b)(c); 14 (b)(c)(b)(c); Annex V.Part 2.169 | Annex V. Part I. 13 (b)(c) | | | | | | | | | | | | | | | | | |
330 | DEBT INSTRUMENTS otherOTHER thanTHAN HFT | Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e) | Annex V. Part I. 13 (b)(c)(d)(e) | | | | | | | | | | | | | | | | | |
340 | Loan commitments given | CRR Annex I; Annex V.Part 2.56-57 | IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57 | | | | | | | | | | | | | | | | | |
20. Geographical breakdown
20.1 Geographical breakdown of assets by location of the activities
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount
Domestic activitivies | 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 | BAD art 4.Assets(1) | IAS 1.54 (i) | |
020 | Cash on hand | Annex V.Part 2.1 | Annex V.Part 2.1 | |
030 | Cash balances at central banks | BAD art 13(2); Annex V.Part 2.2 | Annex V.Part 2.2 | |
040 | Other demand deposits | | Annex V.Part 2.3 | |
050 | Financial assets held for trading | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(5); IAS 39.9 | IFRS 7.8(a)(ii); IAS 39.9, AG 14 | |
060 | Derivatives | CRR Annex II | IAS 39.9 | |
070 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |
080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |
090 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |
091 | Trading financial assets | Annex V.Part 1.15 | | |
092 | Derivatives | CRR Annex II; Annex V.Part 1.15 | | |
093 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | | |
094 | Debt securities | Annex V.Part 1.24, 26 | | |
095 | Loans and advances | Annex V.Part 1.24, 27 | | |
100 | Financial assets designated at fair value through profit or loss | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(5); IAS 39.9 | IFRS 7.8(a)(i); IAS 39.9 | |
110 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |
120 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |
130 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |
140 | Available-for-sale financial assets | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(5); IAS 39.9 | IFRS 7.8(d); IAS 39.9 | |
150 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | |
160 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |
170 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |
171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | 4thAccounting Directive art 42a(1),8(1)(a), (4) | | |
172 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | | |
173 | Debt securities | Annex V.Part 1.24, 26 | | |
174 | LoanLoans and advances | 4thAccounting Directive art 42a(1),8(1)(a), (4)(b); Annex V.Part 1.24, 27 | | |
175 | Non-trading non-derivative financial assets measured at fair value to equity | 4thAccounting Directive art 42a(1);8(1)(a), art 42c (2)(8) | | |
176 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | | |
177 | Debt securities | Annex V.Part 1.24, 26 | | |
178 | LoanLoans and advances | 4thAccounting Directive art 42a(1),8(1)(a), (4)(b); Annex V.Part 1.24, 27 | | |
180 | Loans and receivables | 4thAccounting Directive art 42a(4)(b),(5a);8(4)(b),(6); IAS 39.9 | IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 | |
190 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |
200 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |
210 | Held-to-maturity investments | 4thAccounting Directive art 42a(4)(a),(5a);8(4)(a),(6); IAS 39.9 | IFRS 7.8(b); IAS 39.9, AG16, AG26 | |
220 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |
230 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |
231 | Non-trading debt instruments measured at a cost-based method | BAD art 37.1; art 42a(4)(b); Annex V.Part1.16 | | |
232 | Debt securities | Annex V.Part 1.24, 26 | | |
233 | Loans and advances | Annex V.Part 1.24, 27 | | |
234 | Other non-trading non-derivative financial assets | BAD art 35-37; Annex V.Part 1.17 | | |
235 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | | |
236 | Debt securities | Annex V.Part 1.24, 26 | | |
237 | Loans and advances | Annex V.Part 1.24, 27 | | |
240 | Derivatives —– Hedge accounting | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6), art 42c(1)(a);(8); IAS 39.9; Annex V.Part 1.19 | IFRS 7.22(b); IAS 39.9 | |
250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | 4thAccounting Directive art 42a(5),8(5), (5a);(6); IAS 39.89A (a) | IAS 39.89A(a) | |
260 | Tangible assets | BAD art 4.Assets(10) | | |
270 | Intangible assets | BAD art 4.Assets(9); CRR art 4(115)4(1)(115) | IAS 1.54(c); CRR art 4(115)4(1)(115) | |
280 | Investments in subsidaries, joint ventures and associates | BAD art 4.Assets(7)-(8); 4thAccounting Directive art 17;2(2); Annex V.Part 2.4 | 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 | 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 | BAD art 4 Assets | IAS 1.9(a), IG 6 | |
20.2 Geographical breakdown of liabilities by location of the activities
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 | Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15 | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 | |
020 | Derivatives | CRR Annex II | IAS 39.9, AG 15(a) | |
030 | Short positions | | IAS 39.AG 15(b) | |
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 | ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 | |
050 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |
060 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | |
061 | Trading financial liabilities | Accounting Directive art 8(3) | | |
062 | Derivatives | CRR Annex II; Annex V.Part 1.15 | | |
063 | Short positions | | | |
064 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | | |
065 | Debt securities issued | Annex V.Part 1.31 | | |
066 | Other financial liabilities | Annex V.Part 1.32-34 | | |
070 | Financial liabilities designated at fair value through profit or loss | Accounting Directive art 8(1)(a), (6); IAS 39.9 | IFRS 7.8 (e)(i); IAS 39.9 | |
080 | Deposits | ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 | ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 | |
090 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |
100 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | |
110 | Financial liabilities measured at amortised cost | Accounting Directive art 8(3), (6); IAS 39.47 | IFRS 7.8(f); IAS 39.47 | |
120 | Deposits | ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 | ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 | |
130 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | |
140 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | |
141 | Non-trading non-derivative financial liabilities measured at a cost-based method | Accounting Directive art 8(3) | | |
142 | Deposits | ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 | | |
143 | Debt securities issued | Annex V.Part 1.31 | | |
144 | Other financial liabilities | Annex V.Part 1.32-34 | | |
150 | Derivatives – Hedge accounting | Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.23 | 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 | Accounting Directive art 8(5), (6); IAS 39.89A(b) | IAS 39.89A(b) | |
170 | Provisions | BAD art 4.Liabilities(6) | 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 | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Current period
Domestic activitivies | Non-domestic activities
Annex V.Part 2.107 | Annex V.Part 2.107
010 | 020
010 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.21 | IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21 | |
020 | (Interest expenses) | BAD art 27.Vertical layout(2); Annex V.Part 2.21 | IAS 1.97; Annex V.Part 2.21 | |
030 | (Expenses on share capital repayable on demand) | | IFRIC 2.11 | |
040 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.28 | IAS 18.35(b)(v); Annex V.Part 2.28 | |
050 | Fee and commission income | BAD art 27.Vertical layout(4) | IFRS 7.20(c) | |
060 | (Fee and commission expenses) | BAD art 27.Vertical layout(5) | 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 | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(ii-v) | |
080 | Gains or (-) losses on financial assets and liabilities held for trading, net | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i); IAS 39.55(a) | |
085 | Gains or (-) losses on trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | | |
090 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | BAD art 27.Vertical layout(6) | IFRS 7.20(a) (i); IAS 39.55(a) | |
095 | Gains or (-) losses on non-trading financial assets and liabilities, net | BAD art 27.Vertical layout(6) | | |
100 | Gains or (-) losses from hedge accounting, net | Accounting Directive art 8(1)(a), (6), (8) | IFRS 7.24 | |
110 | Exchange differences [gain or (-) loss], net | BAD art 39 | IAS 21.28, 52(a) | |
120 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | BAD art 27.Vertical layout(13)-(14) | | |
130 | Gains or (-) losses on derecognition of non financial assets, net | | IAS 1.34 | |
140 | Other operating income | Accounting Directive art 8(1)(a) | Annex V.Part 2.141-143 | |
150 | (Other operating expenses) | BAD art 27.Vertical layout(10); Annex V.Part 2.141-143 | Annex V.Part 2.141-143 | |
155 | TOTAL OPERATING INCOME, NET | | | |
160 | (Administrative expenses) | BAD art 27.Vertical layout(8) | | |
170 | (Depreciation) | | IAS 1.102, 104 | |
175 | (Increases or (-) decreases of the fund for general banking risks, net) | BAD art 38.2 | | |
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) | BAD art 35-37 | IFRS 7.20(e) | |
200 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | BAD art 27.Vertical layout(13)-(14) | 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 | BAD art 27.Vertical layout(13)-(14) | 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) | BAD art 27.Vertical layout(15) | IAS 1.82(d); IAS 12.77 | |
270 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | BAD art 27.Vertical layout(16) | IAS 1, IG 6 | |
275 | Extraordinary profit or (-) loss after tax | BAD art 27.Vertical layout(21) | | |
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 | BAD art 27.Vertical layout(23) | IAS 1.81A(a) | |
20.4 Geographical breakdown of assets by residence of the counterparty
z-axis | Country of residence of the counterparty |
| References National GAAP based on BAD | References National GAAP compatible IFRS | Gross carrying amount | Of which: debt forbearance joista: lainanhoitojoustolliset | Of which: non-performing | Accumulated impairment or Accumulated changes in fair value due to credit risk
Annex V.Part 2.109 | Annex V.Part 2.163-183 | Annex V.Part 2. 145-162 | Annex V.Part 2.46
010 | 022 | 025 | 030
010 | Derivatives | CRR Annex II; Annex V.Part 1.15 | IAS 39.9 | | | |
020 | Of which: credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | |
030 | Of which: other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | |
040 | Equity instruments | ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | | | |
050 | Of which: credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | |
060 | Of which: other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | |
070 | Of which: non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | |
080 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | |
090 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | |
100 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | |
110 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | |
120 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | |
130 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | |
140 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | |
150 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | | | |
160 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | | | |
170 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | | | |
180 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | | | |
190 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | | | |
200 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | SME Art 1 2(a) | | | |
210 | Of which: Loans collateralized by commercial immovable property | | | | | |
220 | Households | Annex V.Part 1.35(f) | 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 |
| References National GAAP based on BAD | References National GAAP compatible IFRS | Nominal amount | Of which: debt forbearance | Of which: non-performing | Provisions for commitments and guarantees given
Annex V.Part 2.62 | Annex V.Part 2.163-183 | Annex V.Part 2. 145-162 |
010 | 022 | 025 | 030
010 | Loan commitments given | CRR Annex I; Annex V.Part 2.56, 57 | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 | | | |
020 | Financial guarantees given | CRR Annex I; Annex V.Part 2.56, 58 | 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 | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount
Annex V.Part 1.28, 2.107
010
010 | Derivatives | CRR Annex II | IAS 39.9, AG 15(a) |
020 | Of which: credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) |
030 | Of which: other financial corporations | Annex V.Part 1.35(d) | 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) | Annex V.Part 1.35(c) |
060 | Of which: other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) |
070 | Deposits | ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 | ECB/2013/33 Annex 2.Part 2.9, Annex V.Part 1.30 |
080 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) |
090 | General governments | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) |
100 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) |
110 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) |
120 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) |
130 | Households | Annex V.Part 1.35(f) | 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
| Gross carrying amount | Of which: non-performing | Accumulated impairment or Accumulated changes in fair value due to credit risk
References National GAAP compatible IFRS | Annex V.Part 2.109 | Annex V.Part 2. 145-162 | Annex V.Part 2.46
References National GAAP based on BAD | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount
Annex V.Part 2. 110-1112.110-111
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 | BAD art 4.Assets(9) | 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
010
| References National GAAP based on BAD BAD art 27.Vertical layout(4), (5) | References National GAAP compatible IFRS IFRS 7.20(c) | Current period
BAD art 27.Vertical layout(4), (5) | IFRS 7.20(c) | 010
010 | Fee and commission income | | ITS 2.Part 2.10-12 |
020 | Securities | | |
030 | Issuances | Annex V.Part 2.116(a) | Annex V.Part 2.116(a) |
040 | Transfer orders | Annex V.Part 2.116(b) | Annex V.Part 2.116(b) |
050 | Other | Annex V.Part 2.116(c) | Annex V.Part 2.116(c) |
060 | Clearing and settlement | Annex V.Part 2.116(d) | Annex V.Part 2.116(d) |
070 | Asset management | Annex V.Part 2.116(e); Annex V.Part 2.117(a) | 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) | 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) | 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) | 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) | 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) | Annex V.Part 2.117(f) |
150 | Collective investment | | |
160 | Insurance products | | |
170 | Other | | |
180 | Structured Finance | Annex V.Part 2.116(f) | Annex V.Part 2.116(f) |
190 | Servicing of securitization activities | Annex V.Part 2.116(g) | Annex V.Part 2.116(g) |
200 | Loan commitments given | Annex V.Part 2.116(h) | IAS 39.47(d)(ii); Annex V.Part 2.116(h) |
210 | Financial guarantees given | Annex V.Part 2.116(h) | IAS 39.47(c)(ii); Annex V.Part 2.116(h) |
220 | Other | Annex V.Part 2.116(j) | Annex V.Part 2.116(j) |
230 | (Fee and commission expenses) | | ITS 2.Part 2.10-12 |
240 | (Clearing and settlement) | Annex V.Part 2.116(d) | Annex V.Part 2.116(d) |
250 | (Custody) | Annex V.Part 2.117(b) | Annex V.Part 2.117(b) |
260 | (Servicing of securitization activities) | Annex V.Part 2.116(g) | Annex V.Part 2.116(g) |
270 | (Loan commitments received) | Annex V.Part 2.116(i) | Annex V.Part 2.116(i) |
280 | (Financial guarantees received) | Annex V.Part 2.116(i) | Annex V.Part 2.116(i) |
290 | (Other) | Annex V.Part 2.116(j) | Annex V.Part 2.116(j) |
22.2 Assets involved in the services provided
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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) | 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) | 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) | Annex V.Part 2.117(c) |
110 | Fiduciary transactions | Annex V.Part 2.117(d) | Annex V.Part 2.117(d) |
120 | Payment services | Annex V.Part 2.117(e) | Annex V.Part 2.117(e) |
130 | Customer resources distributed but not managed [by type of product] | Annex V.Part 2.117(f) | 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 National GAAP based on BAD | References National GAAP compatible IFRS | 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
IFRS 12.29(a) | IFRS 12.29(a); Annex V.Part 2.118 | | IFRS 12.29(a) | IFRS 12.B26(e) | | IFRS 12 B26(b)
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 National GAAP based on BAD | References National GAAP compatible IFRS | Securitisation Special Purpose Entities | Asset management | Other activities
CRR art 4 (66) | Annex V.Part 2.117(a)
Carrying amount
| IFRS 12.28, B6.(a) | 010 | 020 | 030
010 | Selected financial assets recognised in the reporting institution's balance sheet | | IFRS 12.29(a),(b) | | |
021 | of which: non-performing | Annex V.Part 2. 145-162 | Annex V.Part 2. 145-163 | | |
030 | Derivatives | CRR Annex II; Annex V.Part 1.6 | IAS 39.9 | | |
040 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | | |
050 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | |
060 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | |
070 | Selected equity and financial liabilites recognised in the reporting institution's balance sheet | | IFRS 12.29(a),(b) | | |
080 | Equity instruments issued | | IAS 32.4 | | |
090 | Derivatives | CRR Annex II | IAS 39.9, AG 15 (a) | | |
100 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | | |
110 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | | |
| Nominal amount
120 | Off-balance sheet items given by the reporting institution | | IFRS 12.B26.(e) | | |
131 | of which: non-performing | Annex V.Part 2. 145-162 | Annex V.Part 2. 145-162 | | |
31. Related parties
31.1 Related parties: amounts payable to and amounts receivable from
| | | 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
References National GAAP compatible IFRS | 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)
References National GAAP based on BAD | | 4thAccounting Directive art 43(7a)17(1)(p) | 4thAccounting Directive art 43(7a)17(1)(p) | 4thAccounting Directive art 43(7a)17(1)(p) | 4thAccounting Directive art 43(7a)17(1)(p) | 4thAccounting Directive art 43(7a)17(1)(p)
| Annex V.Part 2.120 | Annex V.Part 2.120 | 010 | 020 | 030 | 040 | 050
010 | Selected financial assets | | IAS 24.18(b) | | | | |
020 | Equity instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | | | | |
030 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | | |
040 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | | |
050 | of which: Impaired financial assets | | | | | | |
060 | Selected financial liabilities | | IAS 24.18(b) | | | | |
070 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | | | | |
080 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | | | | |
090 | Nominal amount of loan commitments, financial guarantees and other commitments given | Annex V.Part 2.62 | IAS 24.18(b); Annex V.Part 2.62 | | | | |
100 | of which: defaulted | Annex V.Part 2.61 | IAS 24.18(b); Annex V.Part 2.61 | | | | |
110 | Loan commitments, financial guarantees and other commitments received | Annex V.Part 2.63, 121 | IAS 24.18(b); Annex V.Part 2.63, 121 | | | | |
120 | Notional amount of derivatives | Annex V.Part 2.70-71 | Annex V.Part 2.70-71 | | | | |
130 | Allowances and provisions for impaired debt instruments, defaulted guarantees and defaulted commitments | | IAS 24.18(c) | | | | |
130 | Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures | | IAS 24.18(c) | | | | |
31.2 Related parties: expenses and income generated by transactions with
| | | Current period
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
References National GAAP compatible IFRS | IAS 24.19(a),(b) | IAS 24.19(c) | IAS 24.19(d),(e) | IAS 24.19(f) | IAS 24.19(g)
References National GAAP based on BAD | | | | | |
| Annex V.Part 2.120 | Annex V.Part 2.120 | 010 | 020 | 030 | 040 | 050
010 | Interest income | BAD art 27.Vertical layout(1); Annex V.Part 2.21 | IAS 24.18(a); IAS 18.35(b)(iii); Annex V.Part 2.21 | | | | |
020 | Interest expenses | BAD art 27.Vertical layout(2); Annex V.Part 2.21 | IAS 24.18(a); IAS 1.97; Annex V.Part 2.21 | | | | |
030 | Dividend income | BAD art 27.Vertical layout(3); Annex V.Part 2.28 | IAS 24.18(a); IAS 18.35(b)(v); Annex V.Part 2.28 | | | | |
040 | Fee and commission income | BAD art 27.Vertical layout(4) | IAS 24.18(a); IFRS 7.20(c) | | | | |
050 | Fee and commission expenses | BAD art 27.Vertical layout(5) | IAS 24.18(a); IFRS 7.20(c) | | | | |
060 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss | BAD art 27.Vertical layout(6) | IAS 24.18(a) | | | | |
070 | Gains or (-) losses on derecognition of non-financial assets | Annex V.Part 2.122 | IAS 24.18(a); Annex V.Part 2.122 | | | | |
080 | Increase or (-) decrease during the period in impairmentaccumulated impairment, accumulated fair value changes due to credit risk and provisions for impairednon-performing debt instruments, defaulted guarantees and defaulted commitments | | IAS 24.18(d) | | | | |
40. Group structure
40.1 Group structure: "entity-by-entity"
LEI code | Entity code | Entity name | Entry date | Share capital | Equity of investee | Total assets of investee | Profit or (-) loss of investee | Residence of investee | Sector of investee | NACE Code | Accumulated equity interest [%] | Voting rights [%] | Group structure [relationship] | Accounting treatment [Accounting Group] | Accounting treatment [CRR Group] | Carrying amount | Acquisition cost | Goodwill link to Investee | Fair value of investments for which there are published price quotations
Annex V.Part 2.123, 124(a) | Annex V.Part 2.123, 124(b) | IFRS 12.12(a), 21(a)(i); Annex V.Part 2.123, 124(c) | Annex V.Part 2.123, 124(d) | Annex V.Part 2.123, 124(e) | IFRS 12.B12(b); Annex V.Part 2.123, 124(f) | IFRS 12.B12(b); Annex V.Part 2.123, 124(f) | IFRS 12.B12(b); Annex V.Part 2.123, 124(f) | IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.123, 124(g) | Annex V.Part 2.123, 124(h) | Annex V.Part 2.123, 124(i) | IFRS 12.21(iv); Annex V.Part 2.123, 124(j) | IFRS 12.21(iv); Annex V.Part 2.123, 124(k) | IFRS 12.10(a)(i); Annex V.Part 2.123, 124(l) | IFRS 12.21(b); Annex V.Part 2.123, 124(m) | CRR art 423(b); Annex V.Part 2.123, 124(n) | Annex V.Part 2.123, 124(0) | Annex V.Part 2.123, 124(p) | Annex V.Part 2.123, 124(q) | IFRS 12.21(b)(iii); Annex V.Part 2.123, 124(r)
Annex V.Part 2.123, 124(a) | Annex V.Part 2.123, 124(b) | Annex V.Part 2.123, 124(c) | Annex V.Part 2.123, 124(d) | Annex V.Part 2.123, 124(e) | Annex V.Part 2.123, 124(f) | Annex V.Part 2.123, 124(f) | Annex V.Part 2.123, 124(f) | Annex V.Part 2.123, 124(q) | Annex V.Part 2.123, 124(h) | Annex V.Part 2.123, 124(i) | Annex V.Part 2.123, 124(j) | Annex V.Part 2.123, 124(k) | Annex V.Part 2.123, 124(l) | Annex V.Part 2.123, 124(m) | CRR art 423(b); Annex V.Part 2.123, 124(n) | Annex V.Part 2.123, 124(0) | Annex V.Part 2.123, 124(p) | Annex V.Part 2.123, 124(q) | Annex V.Part 2.123, 124(r)
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"
Security code | Entity code | Holding company LEI code | Holding company code | Holding company name | Accumulated equity interest (%) | Carrying amount | Acquisition cost
Annex V.Part 2.125(a) | Annex V.Part 2.124(b), 125(c) | | Annex V.Part 2.125(b) | | Annex V.Part 2.124(j), 125(c) | Annex V.Part 2.124(o), 125(c) | Annex V.Part 2.124(p), 125(c)
Annex V.Part 2.125(a) | Annex V.Part 2.124(b), 125(c) | | Annex V.Part 2.125(b) | | Annex V.Part 2.124(j), 125(c) | Annex V.Part 2.124(o), 125(c) | Annex V.Part 2.124(p), 125(c)
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080
| | | | | | |
41. Fair value
41.1 Fair value hierarchy: financial instruments at amortised cost
ASSETS | References National GAAP based on BAD | References National GAAP compatible IFRS | 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
010 | Loans and receivables | 4thAccounting Directive art 42a(4)(b),(5a);8(4)(b), (6); IAS 39.9 | IFRS 7.8 (c); IAS 39.9, AG16, AG26 | | | |
020 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | |
030 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | |
040 | Held-to-maturity investments | 4thAccounting Directive art 42a(4)(a),(5a);8(4)(a), (6); IAS 39.9 | IFRS 7.8(b); IAS 39.9, AG16, AG26 | | | |
050 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | | |
060 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | | |
LIABILITIES | | | | | |
070 | Financial liabilities measured at amortised cost | 4thAccounting Directive art 42a(3),8(3), (5a);(6); IAS 39.47 | IFRS 7.8(f); IAS 39.47 | | | |
080 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | | | |
090 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | | | |
100 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | | | |
41.2 Use of the Fair Value Option
| Carrying amount
Financial instruments designated at fair value through profit or loss | References National GAAP based on BAD | References National GAAP compatible IFRS | 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;39.11A-12; Annex V.Part 2.127
ASSETS | 010 | 020 | 030
010 | Financial assets designated at fair value through profit or loss | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | IFRS 7.8(a)(i); IAS 39.9 | | |
020 | Equity Instruments | ECB/2008/32ECB/2013/33 Annex 2.Part 2.4-5 | IAS 32.11 | | |
030 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | | |
040 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | | |
LIABILITIES | | | | |
050 | Financial liabilities designated at fair value through profit or loss | 4thAccounting Directive art 42a(1),8(1)(a), (5a);(6); IAS 39.9 | IFRS 7.8(e)(i); IAS 39.9 | | |
060 | Deposits | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ECB/2008/32ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | | |
070 | Debt securities issued | Annex V.Part 1.31 | Annex V.Part 1.31 | | |
080 | Other financial liabilities | Annex V.Part 1.32-34 | Annex V.Part 1.32-34 | | |
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 National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount
FINANCIAL ASSETS | 010
010 | Financial assets held for trading | 4thAccounting Directive art 42a(4)(b),(5a); IAS 39.9; Annex V.Part 2.12924(3)(c) | IAS 39.9; Annex V.Part 2.129 |
020 | Available-for-sale [Host contracts] | 4thAccounting Directive art 42a(4)(b),(5a);8(4)(b),(6); IAS 39.11; Annex V.Part 2.130 | IAS 39.11; Annex V.Part 2.130 |
030 | Loans and receivables [Host contracts] | 4thAccounting Directive art 42a(4)(b),(5a);8(4)(b),(6); IAS 39.11; Annex V.Part 2.130 | IAS 39.11; Annex V.Part 2.130 |
040 | Held-to-maturity investments [Host contracts] | 4thAccounting Directive art 42a(4)(b),(5a);8(4)(b),(6); IAS 39.11; Annex V.Part 2.130 | IAS 39.11; Annex V.Part 2.130 |
FINANCIAL LIABILITES | | |
050 | Financial liabilities held for trading | 4thAccounting Directive art 42a(4)(b),8(4)(b), (5a);(6); IAS 39.9; Annex V.Part 2.129 | IAS 39.9; Annex V.Part 2.129 |
060 | Financial liabilities measured at amortized cost [Host contracts] | 4thAccounting Directive art 42a(4)(b),8(4)(b), (5a);(6); IAS 39.9; Annex V.Part 2.130 | IAS 39.11; Annex V.Part 2.130 |
42. Tangible and intangible assets: carrying amount by measurement method
| References National GAAP compatible IFRS | 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
| | | Carrying amount
| References National GAAP based on BAD | References National GAAP compatible IFRS | Carrying amount
Pensions and other employment defined benefit obligations | Other long term employee benefits | Restructuring | Pending legal issues and tax litigation | Commitments and guarantees given | Other provisions | Total
References National GAAP compatible IFRS | IAS 19.63; IAS 1.78(d); Annex V.Part 2.72.8 | IAS 19.153; IAS 1.78(d); Annex V.Part 2.8 | IAS 37.70-83 | IAS 37.App C.6-10 | IAS 37.App C.9; IAS 39.2(h), 47(c)(d), BC 15, AG 4 | IAS 37.14 |
References National GAAP based on BAD | | Annex V.Part 2.72.8 | Annex V.Part 2.8 | | | BAD art 24-25, 33(1) | |
| 010 | 020 | 030 | 040 | 050 | 060 | 070
010 | Opening balance [carrying amount at the beginning of the period] | | IAS 37.84 (a) | | | | | | |
020 | Additions, including increases in existing provisions | | IAS 37.84 (b) | | | | | | |
030 | (-) Amounts used | | IAS 37.84 (c) | | | | | | |
040 | (-) Unused amounts reversed during the period | | IAS 37.84 (d) | | | | | | |
050 | Increase in the discounted amount [passage of time] and effect of any change in the discount rate | | IAS 37.84 (e) | | | | | | |
060 | Other movements | | | | | | | | |
070 | Closing balance [carrying amount at the end of the period] | | IAS 37.84 (a) | | | | | | |
44 Defined benefit plans and employee benefits
44.1 Components of net defined benefit plan assets and liabilities
| References National GAAP compatible IFRS | 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 National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Current period
010
010 | Pension and similar expenses | Annex V.Part 2.139(a) | Annex V.Part 2.139(a) |
020 | Share based payments | Annex V.Part 2.139b) | IFRS 2.44; Annex V.Part 2.139(b) |
4545. 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 National GAAP based on BAD | References National GAAP compatible IFRS | Current period | Changes in fair value due to credit risk
010 | 020
010 | Financial assets designated at fair value through profit or loss | 4thAccounting Directive art 42a(1),(5a);8(1)(a),(6); IAS 39.9 | IFRS 7.20(a)(i); IAS 39.55(a) | |
020 | Financial liabilities designated at fair value through profit or loss | 4thAccounting Directive art 42a(1),(5a);8(1)(a),(6); IAS 39.9 | IFRS 7.20(a)(i); IAS 39.55(a) | |
030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | BAD art 27.Vertical layout(6) | IFRS 7.20(a)(i) | |
45.2 Gains or losses on derecognition of non-financial assets other than held for sale
| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 National GAAP based on BAD | References National GAAP compatible IFRS | Income | Expenses
010 | 020
010 | Changes in fair value in tangible assets measured using the fair value model | Annex V.Part 2.141 | IAS 40.76(d); Annex V.Part 2.141 | |
020 | Investment property | Annex V.Part 2.141 | IAS 40.75(f); Annex V.Part 2.141 | |
030 | Operating leases other than investment property | Annex V.Part 2.142 | IAS 17.50, 51, 56(b); Annex V.Part 2.142 | |
040 | Other | Annex V.Part 2.143 | Annex V.Part 2.143 | |
050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.141-142 | Annex V.Part 2.141-142 | |
46. Statement of changes in equity
References National GAAP compatible IFRS | IAS 1.106, 54(r) | IAS 1.106, 78(e) | IAS 1.106, Annex V.Part 2.15-16 | IAS 1.106; Annex V.Part 2.17 | IAS 1.106 | CRR art 4(123) | IFRS 1.30 D5-D8 |
References National GAAP based on BAD | BAD art 4.Liabilities(9), BAD art 22 | BAD art 4.Liabilities(10); CRR art 4(124) | Annex V.Part 2.15-17 | Annex V.Part 2.17 | 4th Directive art 42a(1), (5a) | BAD art 4 Liabilities (13); CRR art 4(123) | | BAD art 4.Liabilities(12)
010 | 020 | 030 | 040 | 050 | 060 | 070 | 075
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] | | | | | | | | | |
Sources of equity changes | | | Other reserves | First consolidation differences | (-) Treasury shares | Profit or (-) loss atributable to owners of the parent | (-) Interim dividends | Minority interests | Total
Sources of equity changes | | | Capital | Share premium | Equity instruments issued other than Capital | Other equity | Accumulated other comprehensive income | Retained earnings | Revaluation reserves | Fair value reserves | Other reserves | First consolidation differences | (-) Treasury shares | Profit or (-) loss atributable to owners of the parent | (-) Interim dividends | Minority interests | Total
Accumulated Other Comprehensive Income | Other items
References National GAAP compatible IFRS | IAS 1.106, 54(r) | IAS 1.106, 78(e) | IAS 1.106, Annex V.Part 2.15-16 | IAS 1.106; Annex V.Part 2.17 | IAS 1.106 | CRR art 4(123) | IFRS 1.30 D5-D8 | | IAS 1.106, 54(c) | | IAS 1.106; IAS 32.34, 33; Annex V.Part 2.20 | IAS 1.106(a), 83 (a)(ii) | IAS 1.106; IAS 32.35 | IAS 1.54(q), 106(a); IAS 27.27-28 | IAS 1.54(q), 106(a); IAS 27.27-28 | IAS 1.9(c), IG6
References National GAAP based on BAD | | 7thBAD art 4.Liabilities(9), BAD art 22 | BAD art 4.Liabilities(10); CRR art 4(124) | Annex V.Part 2.15-17 | Annex V.Part 2.17 | Accounting Directive 19(1)(c)art 8(1)(a), (6) | 4thBAD Directive.Assetsart C4 (III)(7),Liabilities D(13); (III)(2);CRR art 4(123) | | BAD art 4.Liabilities(12) | | Accounting Directive 24(3)(c) | Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.20 | BAD art 4.Liabilities(14) | CRR Article 26(2b) | 7thAccounting Directive art 2124(4) | 7thAccounting Directive art 2124(4) |
| 010 | 020 | 030 | 040 | 050 | 060 | 070 | 075 | 080 | 085 | 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] | | | | | | | | | | | | | | | | | |