FINREP templates for IFRS
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
5.1 | F 05.01 | Breakdown of non-trading loans and advances by product
| | 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
10 | F 10.00 | Derivatives - Trading and economic hedges
| | Hedge accounting
11.1 | F 11.01 | Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
| | Information on performing and non-performing exposures
18.0 | F 18.00 | Information on performing and non-performing exposures
19 | F 19.00 | Forborne exposures
COLOUR CODE IN TEMPLATES Data point to be submitted
"FINREP data points" under IFRS or National GAAP compatible with IFRS
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
| References | Breakdown in table | Carrying amount
Annex V.Part 1.27
010
010 | Cash, cash balances at central banks and other demand deposits | IAS 1.54 (i) | |
020 | Cash on hand | Annex V.Part 2.1 | |
030 | Cash balances at central banks | Annex V.Part 2.2 | |
040 | Other demand deposits | Annex V.Part 2.3 | 5 |
050 | Financial assets held for trading | IFRS 9.Appendix A | |
060 | Derivatives | IFRS 9.Appendix A | 10 |
070 | Equity instruments | IAS 32.11 | 4 |
080 | Debt securities | Annex V.Part 1.31 | 4 |
090 | Loans and advances | Annex V.Part 1.32 | 4 |
096 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.8(a)(ii); IFRS 9.4.1.4 | 4 |
097 | Equity instruments | IAS 32.11 | 4 |
098 | Debt securities | Annex V.Part 1.31 | 4 |
099 | Loans and advances | Annex V.Part 1.32 | 4 |
100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IFRS 9.4.1.5 | 4 |
120 | Debt securities | Annex V.Part 1.31 | 4 |
130 | Loans and advances | Annex V.Part 1.32 | 4 |
141 | Financial assets at fair value through other comprehensive income | IFRS 7.8(h); IFRS 9.4.1.2A | 4 |
142 | Equity instruments | IAS 32.11 | 4 |
143 | Debt securities | Annex V.Part 1.31 | 4 |
144 | Loans and advances | Annex V.Part 1.32 | 4 |
181 | Financial assets at amortised cost | IFRS 7.8(f); IFRS 9.4.1.2 | 4 |
182 | Debt securities | Annex V.Part 1.31 | 4 |
183 | Loans and advances | Annex V.Part 1.32 | 4 |
240 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.22 | 11 |
250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a); IFRS 9.6.5.8 | |
260 | Investments in subsidiaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 1.21, Part 2.4 | 40 |
270 | Tangible assets | | |
280 | Property, Plant and Equipment | IAS 16.6; IAS 1.54(a); IFRS 16.47(a) | 21, 42 |
290 | Investment property | IAS 40.5; IAS 1.54(b); IFRS 16.48 | 21, 42 |
300 | Intangible assets | IAS 1.54(c); CRR art 4(1)(115) | |
310 | Goodwill | IFRS 3.B67(d); CRR art 4(1)(113) | |
320 | Other intangible assets | IAS 38.8,118; IFRS 16.47 (a) | 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 | IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) | |
360 | Other assets | 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 2.7 | |
380 | TOTAL ASSETS | IAS 1.9(a), IG 6 | |
1.2 Liabilities
| References | Breakdown in table | Carrying amount
Annex V.Part 1.27
010
010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IFRS 9.BA.6 | 8 |
020 | Derivatives | IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a) | 10 |
030 | Short positions | IFRS 9.BA7(b) | 8 |
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 |
050 | Debt securities issued | Annex V.Part 1.37 | 8 |
060 | Other financial liabilities | Annex V.Part 1.38-41 | 8 |
070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IFRS 9.4.2.2 | 8 |
080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 |
090 | Debt securities issued | Annex V.Part 1.37 | 8 |
100 | Other financial liabilities | Annex V.Part 1.38-41 | 8 |
110 | Financial liabilities measured at amortised cost | IFRS 7.8(g); IFRS 9.4.2.1 | 8 |
120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | 8 |
130 | Debt securities issued | Annex V.Part 1.37 | 8 |
140 | Other financial liabilities | Annex V.Part 1.38-41 | 8 |
150 | Derivatives – Hedge accounting | IFRS 9.6.2.1; Annex V.Part 1.26 | 11 |
160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b), IFRS 9.6.5.8 | |
170 | Provisions | IAS 37.10; IAS 1.54(l) | 43 |
180 | Pensions and other post employment defined benefit obligations | IAS 19.63; IAS 1.78(d); Annex V.Part 2.9 | 43 |
190 | Other long term employee benefits | IAS 19.153; IAS 1.78(d); Annex V.Part 2.10 | 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 | IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11 | 9 12 43 |
230 | Other provisions | IAS 37.14 | 43 |
240 | Tax liabilities | IAS 1.54(n-o) | |
250 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | |
260 | Deferred tax liabilities | IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) | |
270 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.12 | |
280 | Other liabilities | Annex V.Part 2.13 | |
290 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14 | |
300 | TOTAL LIABILITIES | IAS 1.9(b);IG 6 | |
1.3 Equity
| References | Breakdown in table | Carrying amount
010
010 | Capital | IAS 1.54(r), BAD art 22 | 46 |
020 | Paid up capital | IAS 1.78(e) | |
030 | Unpaid capital which has been called up | Annex V.Part 2.14 | |
040 | Share premium | IAS 1.78(e); CRR art 4(1)(124) | 46 |
050 | Equity instruments issued other than capital | Annex V.Part 2.18-19 | 46 |
060 | Equity component of compound financial instruments | IAS 32.28-29; Annex V.Part 2.18 | |
070 | Other equity instruments issued | Annex V.Part 2.19 | |
080 | Other equity | IFRS 2.10; Annex V.Part 2.20 | |
090 | Accumulated other comprehensive income | CRR art 4(1)(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, IG6; IAS 19.120(c) | |
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.IG6; IAS 28.10 | |
320 | Fair value changes of equity instruments measured at fair value through other comprehensive income | IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21 | |
330 | Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income | IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22 | |
340 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item] | IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22 | |
350 | Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument] | IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57 | |
360 | Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk | IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23 | |
128 | Items that may be reclassified to profit or loss | IAS 1.82A(a) (ii) | |
130 | Hedge of net investments in foreign operations [effective portion] | IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24 | |
140 | Foreign currency translation | IAS 21.52(b); IAS 21.32, 38-49 | |
150 | Hedging derivatives. Cash flow hedges reserve [effective portion] | IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25 | |
155 | Fair value changes of debt instruments measured at fair value through other comprehensive income | IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26 | |
165 | Hedging instruments [not designated elements] | IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60 | |
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.IG6; IAS 28.10 | |
190 | Retained earnings | CRR art 4(1)(123) | |
200 | Revaluation reserves | IFRS 1.30, D5-D8; Annex V.Part 2.28 | |
210 | Other reserves | IAS 1.54; IAS 1.78(e) | |
220 | Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method | IAS 28.11; Annex V.Part 2.29 | |
230 | Other | Annex V.Part 2.29 | |
240 | (-) Treasury shares | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30 | 46 |
250 | Profit or loss attributable to owners of the parent | IAS 1.81B (b)(ii) | 2 |
260 | (-) Interim dividends | IAS 32.35 | |
270 | Minority interests [Non-controlling interests] | IAS 1.54(q) | |
280 | Accumulated Other Comprehensive Income | CRR art 4(1)(100) | 46 |
290 | Other items | | 46 |
300 | TOTAL EQUITY | IAS 1.9(c), IG 6 | 46 |
310 | TOTAL EQUITY AND TOTAL LIABILITIES | IAS 1.IG6 | |
2. Statement of profit or loss
| References | Breakdown in table | Current period
010
010 | Interest income | IAS 1.97; Annex V.Part 2.31 | 16 |
020 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | |
025 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1 | |
030 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | |
041 | Financial assets at fair value through other comprehensive income | IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A | |
051 | Financial assets at amortised cost | IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2 | |
070 | Derivatives - Hedge accounting, interest rate risk | IFRS 9.Appendix A;.B6.6.16; Annex V.Part 2.35 | |
080 | Other assets | Annex V.Part 2.36 | |
085 | Interest income on liabilities | IFRS 9.5.7.1, Annex V.Part 2.37 | |
090 | (Interest expenses) | IAS 1.97; Annex V.Part 2.31 | 16 |
100 | (Financial liabilities held for trading) | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34 | |
110 | (Financial liabilities designated at fair value through profit or loss) | IFRS 7.20(a)(i), B5(e) | |
120 | (Financial liabilities measured at amortised cost) | IFRS 7.20(b); IFRS 9.5.7.2 | |
130 | (Derivatives - Hedge accounting, interest rate risk) | IAS 39.9; Annex V.Part 2.35 | |
140 | (Other liabilities) | Annex V.Part 2.38 | |
145 | (Interest expense on assets) | IFRS 9.5.7.1, Annex V.Part 2.39 | |
150 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |
160 | Dividend income | Annex V.Part 2.40 | 31 |
170 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40 | |
175 | Non-trading financial assets mandatorily at fair value through profit or loss | IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40 | |
191 | Financial assets at fair value through other comprehensive income | IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41 | |
192 | Investments in subsidiaries, joint ventures and associates accounted for using other than equity method | Annex V Part 2.42 | |
200 | Fee and commission income | IFRS 7.20(c) | 22 |
210 | (Fee and commission expenses) | 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 | Annex V.Part 2.45 | 16 |
231 | Financial assets at fair value through other comprehensive income | IFRS 9.4.12A; IFRS 9.5.7.10-11 | |
241 | Financial assets at amortised cost | IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2 | |
260 | Financial liabilities measured at amortised cost | IFRS 7.20(a)(v); IFRS 9.5.7.2 | |
270 | Other | | |
280 | Gains or (-) losses on financial assets and liabilities held for trading, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46 | 16 |
287 | Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46 | |
290 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44 | 16, 45 |
300 | Gains or (-) losses from hedge accounting, net | Annex V.Part 2.47 | 16 |
310 | Exchange differences [gain or (-) loss], net | IAS 21.28, 52 (a) | |
330 | Gains or (-) losses on derecognition of non-financial assets, net | IAS 1.34; Annex V. Part 2.48 | 45 |
340 | Other operating income | Annex V.Part 2.314-316 | 45 |
350 | (Other operating expenses) | Annex V.Part 2.314-316 | 45 |
355 | TOTAL OPERATING INCOME, NET | | |
360 | (Administrative expenses) | | |
370 | (Staff expenses) | IAS 19.7; IAS 1.102, IG 6 | 44 |
380 | (Other administrative expenses) | | 16 |
385 | (Cash contributions to resolution funds and deposit guarantee schemes) | Annex V.Part 2.48i | |
390 | (Depreciation) | IAS 1.102, 104 | |
400 | (Property, Plant and Equipment) | IAS 1.104; IAS 16.73(e)(vii) | |
410 | (Investment Properties) | IAS 1.104; IAS 40.79(d)(iv) | |
420 | (Other intangible assets) | IAS 1.104; IAS 38.118(e)(vi) | |
425 | Modification gains or (-) losses, net | IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49 | |
426 | Financial assets at fair value through other comprehensive income | IFRS 7.35J | |
427 | Financial assets at amortised cost | IFRS 7.35J | |
430 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | 9 12 43 |
435 | (payment commitments to resolution funds and deposit guarantee schemes) | Annex V.Part 2.48i | |
440 | (Commitments and guarantees given) | IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50 | |
450 | (Other provisions) | | |
460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53 | 12 |
481 | (Financial assets at fair value through other comprehensive income) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8 | 12 |
491 | (Financial assets at amortised cost) | IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8 | 12 |
510 | (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) | 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) | IAS 16.73(e)(v-vi) | |
540 | (Investment properties) | IAS 40.79(d)(v) | |
550 | (Goodwill) | IFRS 3.Appendix B67(d)(v); IAS 36.124 | |
560 | (Other intangible assets) | IAS 38.118 (e)(iv)(v) | |
570 | (Other) | IAS 36.126 (a)(b) | |
580 | Negative goodwill recognised in profit or loss | IFRS 3.Appendix B64(n)(i) | |
590 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates accounted for using the equity method | Annex V.Part 2.54 | |
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 2.55 | |
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) | IAS 1.82(d); IAS 12.77 | |
630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | IAS 1, IG 6 | |
640 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(ea); IFRS 5.33(a), 5.33 A; Annex V Part 2.56 | |
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 | IAS 1.81A(a) | |
680 | Attributable to minority interest [non-controlling interests] | IAS 1.81B (b)(i) | |
690 | Attributable to owners of the parent | IAS 1.81B (b)(ii) | |
5. Breakdown of non-trading loans and advances by product
| | References | Gross carrying amount | Carrying amount Annex V.Part 1.27
Central banks | General governments | Credit institutions | Other financial corporations | Non-financial corporations | Households
Annex V.Part 1.34 | Annex V.Part 1.42(a) | Annex V.Part 1.42(b) | Annex V.Part 1.42(c) | Annex V.Part 1.42(d) | Annex V.Part 1.42(e) | Annex V.Part 1.42(f)
005 | 010 | 020 | 030 | 040 | 050 | 060
By product | 010 | On demand [call] and short notice [current account] | Annex V.Part 2.85(a) | | | | | | |
020 | Credit card debt | Annex V.Part 2.85(b) | | | | | | |
030 | Trade receivables | Annex V.Part 2.85(c) | | | | | | |
040 | Finance leases | Annex V.Part 2.85(d) | | | | | | |
050 | Reverse repurchase loans | Annex V.Part 2.85(e) | | | | | | |
060 | Other term loans | Annex V.Part 2.85(f) | | | | | | |
070 | Advances that are not loans | Annex V.Part 2.85(g) | | | | | | |
080 | LOANS AND ADVANCES | Annex V.Part 1.32, 44(a) | | | | | | |
By collateral | 090 | of which: Loans collateralized by immovable property | Annex V.Part 2.86(a), 87 | | | | | | |
100 | of which: other collateralized loans | Annex V.Part 2.86(b), 87 | | | | | | |
By purpose | 110 | of which: credit for consumption | Annex V.Part 2.88(a) | | | | | | |
120 | of which: lending for house purchase | Annex V.Part 2.88(b) | | | | | | |
By subordination | 130 | of which: project finance loans | Annex V.Part 2.89; CRR Art 147(8) | | | | | | |
5.1 Loans and advances other than held for trading, trading andor tradingheld for sale assets by product
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
| | Carrying amount Annex V.Part 1.27 | Accumulated changes in fair value due to credit risk
Held for trading | Designated at fair value through profit or loss | Amortised cost | Hedge accounting
References National GAAP compatible IFRS | IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7 | IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1 | IFRS 7.24A(a); IFRS 9.6 | CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101
010 | 020 | 030 | 037 | 040
010 | Derivatives | IFRS 9.BA.7(a) | | | | |
020 | Short positions | FRS 9.BA.7(b) | | | | |
030 | Equity instruments | IAS 32.11 | | | | |
040 | Debt securities | Annex V.Part 1.31 | | | | |
050 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | | | | |
060 | Central banks | Annex V.Part 1.42(a), 44(c) | | | | |
070 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | | | | |
080 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | | | | |
090 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | | | | |
100 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | | | | |
110 | General governments | Annex V.Part 1.42(b), 44(c) | | | | |
120 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | | | | |
130 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | | | | |
140 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | | | | |
150 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | | | | |
160 | Credit institutions | Annex V.Part 1.42(c),44(c) | | | | |
170 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | | | | |
180 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | | | | |
190 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | | | | |
200 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | | | | |
210 | Other financial corporations | Annex V.Part 1.42(d),44(c) | | | | |
220 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | | | | |
230 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | | | | |
240 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | | | | |
250 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | | | | |
260 | Non-financial corporations | Annex V.Part 1.42(e), 44(c) | | | | |
270 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | | | | |
280 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | | | | |
290 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | | | | |
300 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | | | | |
310 | Households | Annex V.Part 1.42(f), 44(c) | | | | |
320 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | | | | |
330 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | | | | |
340 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.97 | | | | |
350 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | | | | |
360 | Debt securities issued | Annex V.Part 1.37, Part 2.98 | | | | |
370 | Certificates of deposits | Annex V.Part 2.98(a) | | | | |
380 | Asset-backed securities | CRR art 4(1)(61) | | | | |
390 | Covered bonds | CRR art 129 | | | | |
400 | Hybrid contracts | Annex V.Part 2.98(d) | | | | |
410 | Other debt securities issued | Annex V.Part 2.98(e) | | | | |
420 | Convertible compound financial instruments | IAS 32.AG 31 | | | | |
430 | Non-convertible | | | | | |
440 | Other financial liabilities | Annex V.Part 1.38-41 | | | | |
445 | of which: lease liabilities | IFRS 16.22, 26-28, 47(b) | | | | |
450 | FINANCIAL LIABILITIES | | | | | |
8.2 Subordinated financial liabilities
| References | Carriyng amount
Designated at fair value through profit or loss | At amortized cost
IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5 | IFRS 7.8(g); IFRS 9.4.2.1
010 | 020
010 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36 | |
020 | Debt securities issued | Annex V.Part 1.37 | |
030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.99-100 | |
\begin{array}{|c|l|l|c|c|} \hline \multicolumn{3}{|c|}{\text{}} & \multicolumn{2}{c|}{\textbf{Carriyng amount}} \\ \cline{4-5} \multicolumn{3}{|c|}{\textbf{References}} & \begin{tabular}{@{}c@{}}\textbf{Designated at fair} \\ \textbf{value through profit} \\ \textbf{or loss}\end{tabular} & \textbf{At amortized cost} \\ \cline{4-5} \multicolumn{3}{|c|}{} & \begin{tabular}{@{}c@{}}\textit{IFRS 7.8(e)(i); IFRS} \\ \textit{9.4.2.2, IFRS 9.4.3.5} \end{tabular} & \textit{IFRS 7.8(g); IFRS 9.4.2.1} \\ \cline{4-5} \multicolumn{3}{|c|}{} & 0010 & 0020 \\ \hline 0010 & \textbf{Deposits} & \begin{tabular}{@{}l@{}}\textit{ECB/2013/33 Annex 2.Part 2.9;} \\ \textit{Annex V.Part 1.36}\end{tabular} & & \\ \hline 0020 & \textbf{Debt securities issued} & \textit{Annex V.Part 1.37} & & \\ \hline 0030 & \textbf{SUBORDINATED FINANCIAL LIABILITIES} & \textit{Annex V.Part 2.99-100} & & \\ \hline \end{array}
10. Derivatives - Trading and economic hedges
By type of risk / By product or by type of market | References | Carrying amount | Notional amount
Financial assets Held for trading and trading | Financial liabilities Held for trading and trading | Total Trading | of which: sold
Annex V.Part 2.120, 131 | IFRS 9.BA.7 (a); Annex V.Part 2.120, 131 | Annex V.Part 2.133-135 | Annex V.Part 2.133-135
010 | 020 | 030 | 040
010 | Interest rate | Annex V.Part 2.129(a) | | | |
020 | of which: economic hedges | Annex V.Part 2.137-139 | | | |
030 | OTC options | Annex V.Part 2.136 | | | |
040 | OTC other | Annex V.Part 2.136 | | | |
050 | Organized market options | Annex V.Part 2.136 | | | |
060 | Organized market other | Annex V.Part 2.136 | | | |
070 | Equity | Annex V.Part 2.129(b) | | | |
080 | of which: economic hedges | Annex V.Part 2.137-139 | | | |
090 | OTC options | Annex V.Part 2.136 | | | |
100 | OTC other | Annex V.Part 2.136 | | | |
110 | Organized market options | Annex V.Part 2.136 | | | |
120 | Organized market other | Annex V.Part 2.136 | | | |
130 | Foreign exchange and gold | Annex V.Part 2.129(c) | | | |
140 | of which: economic hedges | Annex V.Part 2.137-139 | | | |
150 | OTC options | Annex V.Part 2.136 | | | |
160 | OTC other | Annex V.Part 2.136 | | | |
170 | Organized market options | Annex V.Part 2.136 | | | |
180 | Organized market other | Annex V.Part 2.136 | | | |
190 | Credit | Annex V.Part 2.129(d) | | | |
195 | of which: economic hedges with use of the fair value option | IFRS 9.6.7.1; Annex V.Part 2.140 | | | |
201 | of which: other economic hedges | Annex V.Part 2.137-140 | | | |
210 | Credit default swap | | | | |
220 | Credit spread option | | | | |
230 | Total return swap | | | | |
240 | Other | | | | |
250 | Commodity | Annex V.Part 2.129(e) | | | |
260 | of which: economic hedges | Annex V.Part 2.137-139 | | | |
270 | Other | Annex V.Part 2.129(f) | | | |
280 | of which: economic hedges | Annex V.Part 2.137-139 | | | |
290 | DERIVATIVES | IFRS 9.Appendix A | | | |
300 | of which: OTC - credit institutions | Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 | | | |
310 | of which: OTC - other financial corporations | Annex V.Part 1.42(d), 44(e), Part 2.141(b) | | | |
320 | of which: OTC - rest | Annex V.Part 1.44(e), Part 2.141(c) | | | |
11. Hedge accounting
11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
By product or by type of market | | Carrying amount | Notional amount
Assets | Liabilities | Total Hedging | of which: sold
References | IFRS 7.24A; Annex V. Part 2.120, 131 | IFRS 7.24A; Annex V. Part 2.120, 131 | Annex V.Part 2.133-135 | Annex V.Part 2.133-135
010 | 020 | 030 | 040
010 | Interest rate | Annex V.Part 2.129(a) | | | |
020 | OTC options | Annex V.Part 2.136 | | | |
030 | OTC other | Annex V.Part 2.136 | | | |
040 | Organized market options | Annex V.Part 2.136 | | | |
050 | Organized market other | Annex V.Part 2.136 | | | |
060 | Equity | Annex V.Part 2.129(b) | | | |
070 | OTC options | Annex V.Part 2.136 | | | |
080 | OTC other | Annex V.Part 2.136 | | | |
090 | Organized market options | Annex V.Part 2.136 | | | |
100 | Organized market other | Annex V.Part 2.136 | | | |
110 | Foreign exchange and gold | Annex V.Part 2.129(c) | | | |
120 | OTC options | Annex V.Part 2.136 | | | |
130 | OTC other | Annex V.Part 2.136 | | | |
140 | Organized market options | Annex V.Part 2.136 | | | |
150 | Organized market other | Annex V.Part 2.136 | | | |
160 | Credit | Annex V.Part 2.129(d) | | | |
170 | Credit default swap | Annex V.Part 2.136 | | | |
180 | Credit spread option | Annex V.Part 2.136 | | | |
190 | Total return swap | Annex V.Part 2.136 | | | |
200 | Other | Annex V.Part 2.136 | | | |
210 | Commodity | Annex V.Part 2.129(e) | | | |
220 | Other | Annex V.Part 2.129(f) | | | |
230 | FAIR VALUE HEDGES | IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a) | | | |
240 | Interest rate | Annex V.Part 2.129(a) | | | |
250 | OTC options | Annex V.Part 2.136 | | | |
260 | OTC other | Annex V.Part 2.136 | | | |
270 | Organized market options | Annex V.Part 2.136 | | | |
280 | Organized market other | Annex V.Part 2.136 | | | |
290 | Equity | Annex V.Part 2.129(b) | | | |
300 | OTC options | Annex V.Part 2.136 | | | |
310 | OTC other | Annex V.Part 2.136 | | | |
320 | Organized market options | Annex V.Part 2.136 | | | |
330 | Organized market other | Annex V.Part 2.136 | | | |
340 | Foreign exchange and gold | Annex V.Part 2.129(c) | | | |
350 | OTC options | Annex V.Part 2.136 | | | |
360 | OTC other | Annex V.Part 2.136 | | | |
370 | Organized market options | Annex V.Part 2.136 | | | |
380 | Organized market other | Annex V.Part 2.136 | | | |
390 | Credit | Annex V.Part 2.129(d) | | | |
400 | Credit default swap | Annex V.Part 2.136 | | | |
410 | Credit spread option | Annex V.Part 2.136 | | | |
420 | Total return swap | Annex V.Part 2.136 | | | |
430 | Other | Annex V.Part 2.136 | | | |
440 | Commodity | Annex V.Part 2.129(e) | | | |
450 | Other | Annex V.Part 2.129(f) | | | |
460 | CASH FLOW HEDGES | IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b) | | | |
470 | HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION | IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c) | | | |
480 | PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK | IAS 39.71, 81A, 89A, AG 114-132 | | | |
490 | PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK | IAS 39.71 | | | |
500 | DERIVATIVES-HEDGE ACCOUNTING | IFRS 7.24A; IAS 39.9; IFRS 9.6.1 | | | |
510 | of which: OTC - credit institutions | Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142 | | | |
520 | of which: OTC - other financial corporations | Annex V.Part 1.42(d), 44(e), Part 2.141(b) | | | |
530 | of which: OTC - rest | Annex V.Part 1.44(e), Part 2.141(c) | | | |
18 Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
| References | Gross carrying amount / Nominal amount | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119
| Performing | Non-performing | | Performing exposures - Accumulated impairment and provisions | Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received
| Not past due or Past due <= 30 days | Past due > 30 days <= 90 days | Of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) | Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | | 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 <= 2 years | Past due > 2 year <= 5 years | Past due > 5 year <= 7 years | Past due > 7 years | Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Of which: defaulted | of which: Credit-impaired instruments (Stage 3) | | of which: Instruments without significant increase in credit risk since initial recognition (Stage 1) | of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | | 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 < = 2 year | Past due > 2 year < = 5 year | Past due > 5 year <= 7 years | Past due > 7 years | Of which: Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2) | Of which: Credit-impaired instruments (Stage 3) | Collateral received on performing exposues | Collateral received on non-performing exposures | Financial guarantees received on performing exposures | Financial guarantees received on non-performing exposures
010 | 020 | 030 | 055 | 056 | 057 | 060 | 070 | 080 | 090 | 101 | 102 | 106 | 107 | 109 | 110 | 121 | 130 | 140 | 141 | 142 | 150 | 160 | 170 | 180 | 191 | 192 | 196 | 197 | 950 | 951 | 201 | 200 | 205 | 210
Annex V. Part 1.34, Part 2.118, 221 | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235 | Annex V. Part 2. 222, 235 | IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | Annex V. Part 2. 213-216, 223-239 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | Annex V. Part 2. 222, 235-236 | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | CRR art 178; Annex V.Part 2.237(b) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.237(a) | Annex V. Part 2. 238 | Annex V. Part 2. 238 | IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d) | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | Annex V. Part 2. 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | Annex V. Part 2. 236, 238 | IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c) | IFRS 9.5.5.1; IFRS 9. Appendix A; Annex V. Part 2.237(a) | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239
005 | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
010 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
020 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
030 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
040 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
050 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
060 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
070 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
080 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
090 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
100 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
110 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
120 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
150 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.233(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
181 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
182 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
183 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
184 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
185 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
186 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
191 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
192 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
193 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
194 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
195 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
196 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
197 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
211 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
212 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
213 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
214 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
215 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
216 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
221 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
222 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
223 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
224 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
225 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
226 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
227 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(c), 234 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.217 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.220 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
350 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
360 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
370 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
380 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
390 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
400 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
410 | Financial guarantees given | IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
420 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
430 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
440 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
450 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
460 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
470 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
480 | Other Commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
490 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
500 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
510 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
520 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
530 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
540 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.217 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
18 Information on performing and non-performing exposures
18.0 Information on performing and non-performing exposures
19. Information forborne exposures
| References | Gross carrying amount / nominal amount of exposures with forbearance measures | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119
| Performing exposures with forbearance measures | Non-performing exposures with forbearance measures | | Perfoming exposures with forbearance measures - Accumulated impairment and provisions | Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received
| Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation reclassified from non-performing | | Instruments with modifications in their terms and conditions | Refinancing | of which: Defaulted | of which: Impaired | of which: Forbearance of exposures non-performing prior to forbearance | | Instruments with modifications in their terms and conditions | Refinancing | Collateral received on exposures with forbearance measures | Financial guarantees received on exposures with forbearance measures
| Of which: Collateral received on non-performing exposures with forbearance measures | | Of which: Financial guarantees received on non-performing exposures with forbearance measures
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 175 | 180 | 185
Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 | Annex V. Part 2. 256, 259-262 | Annex V. Part 2.241(a), 266 | Annex V. Part 2. 241 (b), 265-266 | Annex V. Part 2. 256(b), 261 | Annex V. Part 2. 259-263 | Annex V. Part 2.241(a), 266 | Annex V. Part 2. 241 (b), 265-266 | CRR art 178; Annex V. Part 2.264(b) | IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a) | Annex V. Part 2. 231, 252(a), 263 | Annex V. Part 2. 267 | Annex V. Part 2. 207 | Annex V. Part 2. 207 | Annex V. Part 2. 241(a), 267 | Annex V. Part 2. 241(b), 267 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268 | Annex V. Part 2. 268
005 | Cash balances at central banks and other demand deposits | Annex V.Part 2.2, 3 | | | | | | | | | | | | | | | | | | | |
010 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | | | | | | | | | | |
020 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | |
030 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | |
040 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | |
050 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | |
060 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | |
070 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | | | | | | | | | | |
080 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | |
090 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | |
100 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | |
110 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | |
120 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | |
130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | | | | | | | | | | |
140 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | | | | | | | | |
150 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | | | | | | | | | |
160 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | | | | | | | | |
170 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | | | | | | | | | | |
180 | DEBT INSTRUMENTS AT COST OR AT AMORTISED COST | Annex V.Part 2.249(a) | | | | | | | | | | | | | | | | | | | |
181 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | | | | | | | | | | |
182 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | |
183 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | |
184 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | |
185 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | |
186 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | |
191 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | | | | | | | | | | |
192 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | |
193 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | |
194 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | |
195 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | |
196 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | |
900 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | | | | | | | | | | |
903 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | | | | | | | | |
197 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | | | | | | | | | |
910 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | | | | | | | | |
913 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | | | | | | | | | | |
201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(b) | | | | | | | | | | | | | | | | | | | |
211 | Debt securities | Annex V.Part 1.31, 44(b) | | | | | | | | | | | | | | | | | | | |
212 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | |
213 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | |
214 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | |
215 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | |
216 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | |
221 | Loans and advances | Annex V.Part 1.32, 44(a) | | | | | | | | | | | | | | | | | | | |
222 | Central banks | Annex V.Part 1.42(a) | | | | | | | | | | | | | | | | | | | |
223 | General governments | Annex V.Part 1.42(b) | | | | | | | | | | | | | | | | | | | |
224 | Credit institutions | Annex V.Part 1.42(c) | | | | | | | | | | | | | | | | | | | |
225 | Other financial corporations | Annex V.Part 1.42(d) | | | | | | | | | | | | | | | | | | | |
226 | Non-financial corporations | Annex V.Part 1.42(e) | | | | | | | | | | | | | | | | | | | |
920 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | | | | | | | | | | | | | | | | | | | |
923 | Of which: Loans collateralised by commercial immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | | | | | | | | |
227 | Households | Annex V.Part 1.42(f) | | | | | | | | | | | | | | | | | | | |
930 | Of which: Loans collateralised by residential immovable property | Annex V.Part 2.86(a), 87, 234i (a) | | | | | | | | | | | | | | | | | | | |
933 | Of which: Credit for consumption | Annex V.Part 2.88(a), 234i (b) | | | | | | | | | | | | | | | | | | | |
231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.249 | | | | | | | | | | | | | | | | | | | |
330 | DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING | Annex V.Part 2.246 | | | | | | | | | | | | | | | | | | | |
335 | DEBT INSTRUMENTS HELD FOR SALE | Annex V.Part 2.247 | | | | | | | | | | | | | | | | | | | |
340 | Loan commitments given | CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246 | | | | | | | | | | | | | | | | | | | |
19. Information forborne exposures