Over-simplified supervisory financial reporting
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, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex III to Implementing Regulation (EU) No 680/20142021/451 listed in Table 3.
Table 3
Template number | Name of the template or of the group of template
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 | Breakdown of non-trading loans and advances by product
5.1 | Loans and advances other than held for trading, trading or held for sale assets by product
| 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
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
14 | Fair value hierarchy: financial instruments at fair value
| Information on performing and non-performing exposures
18.018 | 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
2. For supervised entities applying national accounting frameworks based on Directive 86/635/EEC other than those included in paragraph 1, ‘Over-simplified supervisory financial reporting’ includes the templates from Annex IV to Implementing Regulation (EU) No 680/20142021/451 listed in Table 4.
Table 4
Template number | Name of the template or of the group of template
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 | Breakdown of non-trading loans and advances by product
5.1 | Loans and advances other than held for trading, trading or held for sale assets by product
| 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
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
| Information on performing and non-performing exposures
18.018 | 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
3. The information in paragraphs 1 and 2 is reported in accordance with the instructions provided in Annex V to Implementing Regulation (EU) No 680/2014.2021/451.
4. 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) No 680/2014;2021/451;
the information specified in template 11.1 or the information specified in template 11.2 from Annex IV to Implementing Regulation (EU) No 680/2014;2021/451;
the information specified in template 12.0 or the information specified in template 12.1 from Annex IV to Implementing Regulation (EU) No 680/2014.2021/451.