1. For supervised entities applying IFRS under Regulation (EC) No 1606/2002, as well as for supervised entities applying national accounting frameworks based on Directive 86/635/EEC that are compatible with IFRS, ‘Simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) 2021/451 listed in Table 1.
2. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) 2021/451 listed in Table 2.
2a. As an exception to paragraph 2, each NCA may decide that entities referred to in paragraph 2 and established in its Member State report:
the information specified in template 9.1 or the information specified in template 9.1.1 from Annex IV to Implementing Regulation (EU) 2021/451;
the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) 2021/451;
the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) 2021/451; and
the information specified in template 16.3 or the information specified in template 16.4 from Annex IV to Implementing Regulation (EU) 2021/451.
3. The information in paragraphs 1 and 2 is reported in accordance with the instructions in Annex V to Implementing Regulation (EU) 2021/451.
4. Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for credit institutions reporting on a consolidated basis. Template 40.1 in Tables 1 and 2 is provided for credit institutions reporting on a consolidated basis and credit institutions that are not part of a group reporting on an individual basis.
5. For the purpose of calculating the threshold mentioned in Part 2 of Tables 1 and 2 in this Annex, the second subparagraph of Article 5(5) of Implementing Regulation (EU) 2021/451 applies.
Table 1
Template number | NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
PART 1 [QUARTERLY FREQUENCY] | |
Balance Sheet Statement [Statement of Financial Position] | |
1.1 | Balance Sheet Statement: assets |
1.2 | Balance Sheet Statement: liabilities |
1.3 | Balance Sheet Statement: equity |
2 | Statement of profit or loss |
Breakdown of financial assets by instrument and by counterparty sector | |
4.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
4.2.1 | Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
4.2.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
4.3.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
4.4.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
4.5 | Subordinated financial assets |
5.1 | Loans and advances other than held for trading, trading or held for sale assets by product |
6.1 | Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes |
Breakdown of financial liabilities | |
8.1 | Breakdown of financial liabilities by product and by counterparty sector |
8.2 | Subordinated financial liabilities |
Loan commitments, financial guarantees and other commitments | |
9.1.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
9.2 | Loan commitments, financial guarantees and other commitments received |
10 | Derivatives - Trading and economic hedges |
Hedge accounting | |
11.1 | Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
Movements in allowances and provisions for credit losses | |
12.1 | Movements in allowances and provisions for credit losses |
Collateral and guarantees received | |
13.1 | Breakdown of collateral and guarantees by loans and advances other than held for trading |
13.2.1 | Collateral obtained by taking possession during the period [held at the reference date] |
13.3.1 | Collateral obtained by taking possession accumulated |
14 | Fair value hierarchy: financial instruments at fair value |
Breakdown of selected statement of profit or loss items | |
16.1 | Interest income and expenses by instrument and counterparty sector |
16.3 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument |
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet | |
17.1 | Reconciliation between accounting and CRR scope of consolidation: Assets |
17.2 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given |
17.3 | Reconciliation between accounting and CRR scope of consolidation: Liabilities |
Information on performing and non-performing exposures | |
18 | Information on performing and non-performing exposures |
18.1 | Inflows and outflows of non-performing exposures - loans and advances by counterparty sector |
18.2 | Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
19 | Forborne exposures |
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] | |
Geographical breakdown | |
20.4 | Geographical breakdown of assets by residence of the counterparty |
20.5 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
20.6 | Geographical breakdown of liabilities by residence of the counterparty |
PART 4 [ANNUAL] | |
Group structure | |
40.1 | Group structure: ‘entity-by-entity’ |
Table 2
Template number | NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATE |
PART 1 [QUARTERLY FREQUENCY] | |
Balance Sheet Statement [Statement of Financial Position] | |
1.1 | Balance Sheet Statement: assets |
1.2 | Balance Sheet Statement: liabilities |
1.3 | Balance Sheet Statement: equity |
2 | Statement of profit or loss |
Breakdown of financial assets by instrument and by counterparty sector | |
4.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
4.2.1 | Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss |
4.2.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
4.3.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
4.4.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
4.5 | Subordinated financial assets |
4.6 | Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
4.7 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss |
4.8 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
4.9 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method |
4.10 | Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
5.1 | Loans and advances other than held for trading, trading or held for sale assets by product |
6.1 | Breakdown of loans and advances other than held for trading, trading or held for sale assets to non-financial corporations by NACE codes |
Breakdown of financial liabilities | |
8.1 | Breakdown of financial liabilities by product and by counterparty sector |
8.2 | Subordinated financial liabilities |
Loan commitments, financial guarantees and other commitments | |
9.1 | Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given |
9.1.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
9.2 | Loan commitments, financial guarantees and other commitments received |
10 | Derivatives - Trading and economic hedges |
Hedge accounting | |
11.1 | Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
11.2 | Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk |
Movements in allowances and provisions for credit losses | |
12 | Movements in allowances for credit losses and impairment of equity instruments under national GAAP |
12.1 | Movements in allowances and provisions for credit losses |
Collateral and guarantees received | |
13.1 | Breakdown of collateral and guarantees by loans and advances other than held for trading |
13.2.1 | Collateral obtained by taking possession during the period [held at the reference date] |
13.3.1 | Collateral obtained by taking possession accumulated |
14 | Fair value hierarchy: financial instruments at fair value |
Breakdown of selected statement of profit or loss items | |
16.1 | Interest income and expenses by instrument and counterparty sector |
16.3 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument |
16.4 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk |
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet | |
17.1 | Reconciliation between accounting and CRR scope of consolidation: Assets |
17.2 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given |
17.3 | Reconciliation between accounting and CRR scope of consolidation: Liabilities |
Information on performing and non-performing exposures | |
18 | Information on performing and non-performing exposures |
18.1 | Inflows and outflows of non-performing exposures - loans and advances by counterparty sector |
18.2 | Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
19 | Forborne exposures |
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] | |
Geographical breakdown | |
20.4 | Geographical breakdown of assets by residence of the counterparty |
20.5 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
20.6 | Geographical breakdown of liabilities by residence of the counterparty |
PART 4 [ANNUAL] | |
Group structure | |
40.1 | Group structure: ‘entity-by-entity’ |