Regulation (EU) 2015/534 of the ECB Annex IV: ‘FINREP data points’ under IFRS or National GAAP compatible with IFRS

‘FINREP data points’ under IFRS or National GAAP compatible with IFRS

1. Balance Sheet Statement [Statement of Financial Position]

1.1 Assets

1.2 Liabilities

1.3 Equity

2. Statement of profit or loss

5. 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

8. Breakdown of financial liabilities

8.1 Breakdown of financial liabilities by product and by counterparty sector

8.2 Subordinated financial liabilities

\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

11. Hedge accounting

11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

1818. Information on performing and non-performing exposures

18.0 Information on performing and non-performing exposures

~~18 Information on performing and non-performing exposures~~

~~18.0 Information on performing and non-performing exposures~~

| References | | Gross carrying amount / Nominal amount

| | Performing

| 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) | Of which: purchased or originated credit-impaired financial assets

0010 | 0020 | 0030 | 0055 | 0056 | 0057 | 0058

0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | | | | | | |

0231 | 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 | | | | | | |

| References | Gross carrying amount / Nominal amount

| Non-performing

| 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: purchased or originated credit-impaired financial assets

0060 | 0070 | 0080 | 0090 | 0101 | 0102 | 0106 | 0107 | 0109 | 0110 | 0121 | 0900

0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | | | | | | | | | | | |

0231 | 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 | | | | | | | | | | | |

| References | | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

| | Performing exposures - Accumulated impairment and provisions

| of which: 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) | of which: purchased or originated credit-impaired financial assets

0130 | 0140 | 0910 | 0141 | 0142 | 0143

0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | | | | | |

0231 | 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 | | | | | |

| References | Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

| Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

| 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) | of which: purchased or originated credit-impaired financial assets

0150 | 0160 | 0170 | 0180 | 0191 | 0192 | 0196 | 0197 | 0950 | 0951 | 0952

0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | | | | | | | | | | |

0231 | 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 | | | | | | | | | | |

| References | Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119

Collateral received and financial guarantees received

Collateral received on performing exposues | Collateral received on non-performing exposues | Financial guarantees received on performing exposures | Financial guarantees received on non-performing exposures

0201 | 0200 | 0205 | 0210

Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239 | Annex V. Part 2. 239

0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.233(b) | | | |

0231 | 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 | | | |

19. Information forborne exposures

~~19. Information forborne exposures~~

| References | | Gross carrying amount / nominal amount of exposures with forbearance measures

| | Performing exposures with forbearance measures | | Non-performing exposures with forbearance measures

| 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

0010 | 0020 | 0030 | 0040 | 0050 | 0060 | 0070 | 0080 | 0090 | 0100 | 0110

CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-258 | Annex V. Part 2. 256, 259-261 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 244, 265-266 | CRR Art. 47a (7); Annex V. Part 2. 256, 261 | Annex V. Part 2. 259-263 | CRR Art. 47b (1); Annex V. Part 2.240, 266 | CRR Art. 47b (1); Annex V. Part 2. 240, 244, 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) | CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263

0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(b) | | | | | | | | | | |

0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.249 | | | | | | | | | | |

| References | | 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

| 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 | | 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

0120 | 0130 | 0140 | 0150 | 0160 | 0170 | 0175 | 0180 | 0185

0201 | DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT | Annex V.Part 2.249(b) | | | | | | | | |

0231 | DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT | Annex V.Part 2.249 | | | | | | | | |

Annex IV - ‘FINREP data points’ under IFRS or National GAAP compatible with IFRS