ANNEX I
Simplified supervisory financial reporting
1. | For supervised groups and 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) No 680/2014 listed in Table 1. |
2. | For supervised groups and 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) No 680/2014 listed in Table 2. |
3. | The information in paragraphs 1 and 2 is reported in accordance with the instructions in Annex V to Implementing Regulation (EU) No 680/2014. |
4. | Templates 17.1, 17.2 and 17.3 in Tables 1 and 2 are provided only for supervised groups, whereas template 40.1 in Table 1 and 2 is provided for supervised groups and supervised entities that are not part of a group. |
5. | For the purpose of calculating the threshold mentioned in Part 2 of Tables 1 and 2 in this Annex, Article 5(a)(4) of Implementing Regulation (EU) 680/2014 applies. |
Table 1
Template number | Name of the template or of the group of templates |
PART 1 [QUARTERLY FREQUENCY] | |
Balance sheet statement [Statement of financial position] | |
1.1 | Balance sheet statement: assets |
1.2 | Balance sheet statement: liabilities |
1.3 | Balance sheet statement: equity |
2 | Statement of profit or loss |
Breakdown of financial assets by instrument and by counterparty sector | |
4.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
4.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
4.3 | Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets |
4.4 | Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments |
4.5 | Subordinated financial assets |
5 | Breakdown of loans and advances by product |
6 | Breakdown of loans and advances 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: loan commitments, financial guarantees and other commitments given |
9.2 | Loan commitments, financial guarantees and other commitments received |
10 | Derivatives — trading |
Derivatives — hedge accounting | |
11.1 | Derivatives — hedge accounting: breakdown by type of risk and type of hedge |
12 | Movements in allowances for credit losses and impairment of equity instruments |
Collateral and guarantees received | |
13.1 | Breakdown of loans and advances by collateral and guarantees |
13.2 | Collateral obtained by taking possession during the period [held at the reporting date] |
13.3 | Collateral obtained by taking possession [tangible assets] accumulated |
14 | Fair value hierarchy: financial instruments at fair value |
Breakdown of selected statement of profit or loss items | |
16.1 | Interest income and expenses by instrument and counterparty sector |
16.3 | Gains or losses on financial assets and liabilities held for trading by instrument |
Reconciliation between accounting and CRR scope of consolidation: balance Sheet | |
17.1 | Reconciliation between accounting and CRR scope of consolidation: assets |
17.2 | Reconciliation between accounting and CRR scope of consolidation: off-balance sheet exposures — loan commitments, financial guarantees and other commitments given |
17.3 | Reconciliation between accounting and CRR scope of consolidation: liabilities |
18 | Performing and non-performing exposures |
19 | Forborne exposures |
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] | |
Geographical breakdown | |
20.4 | Geographical breakdown of assets by residence of the counterparty |
20.5 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
20.6 | Geographical breakdown of liabilities by residence of the counterparty |
PART 4 [ANNUAL] | |
Group structure | |
40.1 | Group structure: ‘entity-by-entity’ |
Table 2
Template number | Name of the template or of the group of templates |
PART 1 [QUARTERLY FREQUENCY] | |
Balance sheet statement [Statement of financial position] | |
1.1 | Balance sheet statement: assets |
1.2 | Balance sheet statement: liabilities |
1.3 | Balance sheet statement: equity |
2 | Statement of profit or loss |
Breakdown of financial assets by instrument and by counterparty sector | |
4.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
4.2 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
4.3 | Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets |
4.4 | Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments |
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 debt instruments 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 | Breakdown of loans and advances by product |
6 | Breakdown of loans and advances 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: loan commitments, financial guarantees and other commitments given |
9.2 | Loan commitments, financial guarantees and other commitments received |
10 | Derivatives — trading |
Derivatives — hedge accounting | |
11.2 | Derivatives — hedge accounting under national GAAP: breakdown by type of risk |
12 | Movements in allowances for credit losses and impairment of equity instruments |
Collateral and guarantees received | |
13.1 | Breakdown of loans and advances by collateral and guarantees |
13.2 | Collateral obtained by taking possession during the period [held at the reporting date] |
13.3 | Collateral obtained by taking possession [tangible assets] accumulated |
14 | Fair value hierarchy: financial instruments at fair value |
Breakdown of selected statement of profit or loss items | |
16.1 | Interest income and expenses by instrument and counterparty sector |
16.4 | Gains or losses on financial assets and liabilities held for trading by risk |
Reconciliation between accounting and CRR scope of consolidation: balance Sheet | |
17.1 | Reconciliation between accounting and CRR scope of consolidation: assets |
17.2 | Reconciliation between accounting and CRR scope of consolidation: off-balance sheet exposures — loan commitments, financial guarantees and other commitments given |
17.3 | Reconciliation between accounting and CRR scope of consolidation: liabilities |
18 | Performing and non-performing exposures |
19 | Forborne exposures |
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] | |
Geographical breakdown | |
20.4 | Geographical breakdown of assets by residence of the counterparty |
20.5 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
20.6 | Geographical breakdown of liabilities by residence of the counterparty |
PART 4 [ANNUAL] | |
Group structure | |
40.1 | Group structure: ‘entity-by-entity’ |