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 680/2014 listed in Table 3.
Table 3
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 |
4.2.1 | 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 |
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 |
18 | Performing and non-performing exposures |
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 680/2014 listed in Table 4.
Table 4
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 |
4.2.1 | 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 |
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 | |
12.0 | Movements in allowances for credit losses and impairment of equity instruments under national GAAP |
12.1 | Movements in allowances and provisions for credit losses |
18 | Performing and non-performing exposures |
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.
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:
(a) 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;
(b) 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;
(c) 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.