ANNEX IV
‘FINREP Data points’ under IFRS or National GAAP compatible with IFRS
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 |
5 | Breakdown of 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 |
10 | Derivatives — Trading |
Derivatives — Hedge accounting | |
11.1 | Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge |
18 | Performing and non-performing exposures |
19 | Forborne exposures |
COLOUR CODE IN TEMPLATES: | |
Data point to be submitted | |
1. Balance Sheet Statement [Statement of Financial Position]
1.1 Assets
References | Carrying amount | ||
010 | |||
010 | Cash, cash balances at central banks and other demand deposits | IAS 1.54 (i) | |
020 | Cash on hand | Part 2.1 of Annex V to Implementing Regulation (EU) No 680/2014 (hereinafter ‘Annex V’) | |
030 | Cash balances at central banks | Annex V.Part 2.2 | |
040 | Other demand deposits | Annex V.Part 2.3 | |
050 | Financial assets held for trading | IFRS 7.8(a)(ii); IAS 39.9 Application Guidance (hereinafter ‘AG’) 14 | |
060 | Derivatives | IAS 39.9 | |
070 | Equity instruments | IAS 32.11 | |
080 | Debt securities | Annex V.Part 1.24, 26 | |
090 | Loans and advances | Annex V.Part 1.24, 27 | |
100 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IAS 39.9 | |
110 | Equity instruments | IAS 32.11 | |
120 | Debt securities | Annex V.Part 1.24, 26 | |
130 | Loans and advances | Annex V.Part 1.24, 27 | |
140 | Available-for-sale financial assets | IFRS 7.8(d); IAS 39.9 | |
150 | Equity instruments | IAS 32.11 | |
160 | Debt securities | Annex V.Part 1.24, 26 | |
170 | Loans and advances | Annex V.Part 1.24, 27 | |
180 | Loans and receivables | IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16 | |
190 | Debt securities | Annex V.Part 1.24, 26 | |
200 | Loans and advances | Annex V.Part 1.24, 27 | |
210 | Held-to-maturity investments | IFRS 7.8(b); IAS 39.9, AG16, AG26 | |
220 | Debt securities | Annex V.Part 1.24, 26 | |
230 | Loans and advances | Annex V.Part 1.24, 27 | |
240 | Derivatives — Hedge accounting | IFRS 7.22(b); IAS 39.9 | |
250 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(a) | |
260 | Investments in subsidaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 2.4 | |
270 | Tangible assets | ||
280 | Property, Plant and Equipment | IAS 16.6; IAS 1.54(a) | |
290 | Investment property | IAS 40.5; IAS 1.54(b) | |
300 | Intangible assets | IAS 1.54(c); Article 4(1)(115) of Regulation (EU) No 575/2013 (hereinafter the ‘CRR’) | |
310 | Goodwill | IFRS 3.B67(d); Article 4(1)(113) of the CRR | |
320 | Other intangible assets | IAS 38.8, 118 | |
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 Article 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 2.6 | |
380 | TOTAL ASSETS | IAS 1.9(a), IAS Implementation Guidance (hereinafter ‘IG’) 6 | |
1.2 Liabilities
References | Carrying amount | ||
010 | |||
010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 | |
020 | Derivatives | IAS 39.9, AG 15(a) | |
030 | Short positions | IAS 39.AG 15(b) | |
040 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 | |
050 | Debt securities issued | Annex V.Part 1.31 | |
060 | Other financial liabilities | Annex V.Part 1.32-34 | |
070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IAS 39.9 | |
080 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 | |
090 | Debt securities issued | Annex V.Part 1.31 | |
100 | Other financial liabilities | Annex V.Part 1.32-34 | |
110 | Financial liabilities measured at amortised cost | IFRS 7.8(f); IAS 39.47 | |
120 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 | |
130 | Debt securities issued | Annex V.Part 1.31 | |
140 | Other financial liabilities | Annex V.Part 1.32-34 | |
150 | Derivatives — Hedge accounting | IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 | |
160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b) | |
170 | Provisions | IAS 37.10; IAS 1.54(l) | |
180 | Pensions and other post employment defined benefit obligations | IAS 19.63; IAS 1.78(d); Annex V.Part 2.7 | |
190 | Other long term employee benefits | IAS 19.153; IAS 1.78(d); Annex V.Part 2.8 | |
200 | Restructuring | IAS 37.71, 84(a) | |
210 | Pending legal issues and tax litigation | IAS 37.Appendix C. Examples 6 and 10 | |
220 | Commitments and guarantees given | IAS 37.Appendix C.9 | |
230 | Other provisions | ||
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; Article 4(1)(108) of the CRR | |
270 | Share capital repayable on demand | IAS 32 Illustrative Examples (hereinafter ‘IE’) 33; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 2; Annex V.Part 2.9 | |
280 | Other liabilities | Annex V.Part 2.10 | |
290 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11 | |
300 | TOTAL LIABILITIES | IAS 1.9(b);IG 6 | |
1.3 Equity
References | Carrying amount | ||
010 | |||
010 | Capital | IAS 1.54(r), Article 22 of Directive 86/635/EEC (hereinafter the ‘BAD’) | |
020 | Paid up capital | IAS 1.78(e) | |
030 | Unpaid capital which has been called up | IAS 1.78(e); Annex V.Part 2.14 | |
040 | Share premium | IAS 1.78(e); Article 4(1)(124) of the CRR | |
050 | Equity instruments issued other than capital | Annex V.Part 2.15-16 | |
060 | Equity component of compound financial instruments | IAS 32.28-29; Annex V.Part 2.15 | |
070 | Other equity instruments issued | Annex V.Part 2.16 | |
080 | Other equity | IFRS 2.10; Annex V.Part 2.17 | |
090 | Accumulated other comprehensive income | Article 4(1)(100) of the CRR | |
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 | |
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 1.82(h); IAS 28.11 | |
128 | Items that may be reclassified to profit or loss | IAS 1.82A(a) | |
130 | Hedge of net investments in foreign operations [effective portion] | IAS 39.102(a) | |
140 | Foreign currency translation | IAS 21.52(b); IAS 21.32, 38-49 | |
150 | Hedging derivatives. Cash flow hedges [effective portion] | IFRS 7.23(c); IAS 39.95-101 | |
160 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.55(b) | |
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 1.82(h); IAS 28.11 | |
190 | Retained earnings | Article 4(1)(123) of the CRR | |
200 | Revaluation reserves | IFRS 1.30, D5-D8; Annex V.Part 2.18 | |
210 | Other reserves | IAS 1.54; IAS 1.78(e) | |
220 | Reserves or accumulated losses of investments in subsidaries, joint ventures and associates | IAS 28.11; Annex V.Part 2.19 | |
230 | Other | Annex V.Part 2.19 | |
240 | (-) Treasury shares | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20 | |
250 | Profit or loss attributable to owners of the parent | IAS 27.28; IAS 1.83(a)(ii) | |
260 | (-) Interim dividends | IAS 32.35 | |
270 | Minority interests [Non-controlling interests] | IAS 27.4; IAS 1.54(q); IAS 27.27 | |
280 | Accumulated Other Comprehensive Income | IAS 27.27-28; Article 4(1)(100) of the CRR | |
290 | Other items | IAS 27.27-28 | |
300 | TOTAL EQUITY | IAS 1.9(c), IG 6 | |
310 | TOTAL EQUITY AND TOTAL LIABILITIES | IAS 1.IG6 | |
2. Statement of profit or loss
References | Current period | ||
010 | |||
010 | Interest income | IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21 | |
020 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 | |
030 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | |
040 | Available-for-sale financial assets | IFRS 7.20(b); IAS 39.55(b); IAS 39.9 | |
050 | Loans and receivables | IFRS 7.20(b); IAS 39.9, 39.46(a) | |
060 | Held-to-maturity investments | IFRS 7.20(b); IAS 39.9, 39.46(b) | |
070 | Derivatives — Hedge accounting, interest rate risk | IAS 39.9; Annex V.Part 2.23 | |
080 | Other assets | Annex V.Part 2.25 | |
090 | (Interest expenses) | IAS 1.97; Annex V.Part 2.21 | |
100 | (Financial liabilities held for trading) | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 | |
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); IAS 39.47 | |
130 | (Derivatives — Hedge accounting, interest rate risk) | IAS 39.9; Annex V.Part 2.23 | |
140 | (Other liabilities) | Annex V.Part 2.26 | |
150 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | |
160 | Dividend income | IAS 18.35(b)(v); Annex V.Part 2.28 | |
170 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e) | |
180 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e); IAS 39.9 | |
190 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) | |
200 | Fee and commission income | IFRS 7.20(c) | |
210 | (Fee and commission expenses) | IFRS 7.20(c) | |
220 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | IFRS 7.20(a) (ii-v); Annex V.Part 2.97 | |
230 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) | |
240 | Loans and receivables | IFRS 7.20(a)(iv); IAS 39.9, 39.56 | |
250 | Held-to-maturity investments | IFRS 7.20(a)(iii); IAS 39.9, 39.56 | |
260 | Financial liabilities measured at amortised cost | IFRS 7.20(a)(v); IAS 39.56 | |
270 | Other | ||
280 | Gains or (-) losses on financial assets and liabilities held for trading, net | IFRS 7.20(a)(i); IAS 39.55(a) | |
290 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IAS 39.55(a) | |
300 | Gains or (-) losses from hedge accounting, net | IFRS 7.24; Annex V.Part 2.30 | |
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 | |
340 | Other operating income | Annex V.Part 2.141-143 | |
350 | (Other operating expenses) | Annex V.Part 2.141-143 | |
355 | TOTAL OPERATING INCOME, NET | ||
360 | (Administrative expenses) | ||
370 | (Staff expenses) | IAS 19.7; IAS 1.102, IG 6 | |
380 | (Other administrative expenses) | ||
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) | |
430 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | |
440 | (Commitments and guarantees given) | ||
450 | (Other provisions) | ||
460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | IFRS 7.20(e) | |
470 | (Financial assets measured at cost) | IFRS 7.20(e); IAS 39.66 | |
480 | (Available- for-sale financial assets) | IFRS 7.20(e); IAS 39.67 | |
490 | (Loans and receivables | IFRS 7.20(e); IAS 39.63 | |
500 | (Held to maturity investments) | IFRS 7.20(e); IAS 39.63 | |
510 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | IAS 28.40-43 | |
520 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | |
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 | IAS 1.82(c) | |
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 2.27 | |
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(e); IFRS 5.33(a), 5.33 A | |
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 1.82(f) | |
680 | Attributable to minority interest [non-controlling interests] | IAS 1.83(a)(i) | |
690 | Attributable to owners of the parent | IAS 1.83(a)(ii) | |
5. Breakdown of loans and advances by product
References | Central banks | General government | Credit institutions | Other financial corporations | Non-financial corporations | Households | |||
Annex V.Part 1.35(a) | Annex V.Part 1.35(b) | Annex V.Part 1.35(c) | Annex V.Part 1.35(d) | Annex V.Part 1.35(e) | Annex V.Part 1.35(f) | ||||
010 | 020 | 030 | 040 | 050 | 060 | ||||
By product | 010 | On demand [call] and short notice [current account] | Annex V.Part 2.41(a) | ||||||
020 | Credit card debt | Annex V.Part 2.41(b) | |||||||
030 | Trade receivables | Annex V.Part 2.41(c) | |||||||
040 | Finance leases | Annex V.Part 2.41(d) | |||||||
050 | Reverse repurchase loans | Annex V.Part 2.41(e) | |||||||
060 | Other term loans | Annex V.Part 2.41(f) | |||||||
070 | Advances that are not loans | Annex V.Part 2.41(g) | |||||||
080 | LOANS AND ADVANCES | Annex V.Part 1.24, 27 | |||||||
By collateral | 090 | of which: mortgage loans [Loans collateralised by immovable property] | Annex V.Part 2.41(h) | ||||||
100 | of which: other collateralised loans | Annex V.Part 2.41(i) | |||||||
By purpose | 110 | of which: credit for consumption | Annex V.Part 2.41(j) | ||||||
120 | of which: lending for house purchase | Annex V.Part 2.41(k) | |||||||
By subordination | 130 | of which: project finance loans | Annex V.Part 2.41(l) | ||||||
8. Breakdown of financial liabilities
8.1 Breakdown of financial liabilities by product and by counterparty sector
References | Carrying amount | Amount of cumulative change in fair values attributable to changes in credit risk | Amount contractually required to pay at maturity | |||||
Held for trading | Designated at fair value through profit or loss | Amortised cost | Hedge accounting | |||||
IFRS 7.8(e)(ii); IAS 39.9, AG 14-15 | IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 | IFRS 7.22(b); IAS 39.9 | IFRS 7.10(a); CRR Articles 30(b), 424(1)(d)(i) | IFRS 7.10(b) | |||
010 | 020 | 030 | 037 | 040 | 050 | |||
010 | Derivatives | IAS 39.9, AG 15(a) | ||||||
020 | Short positions | IAS 39 AG 15(b) | ||||||
030 | Equity instruments | IAS 32.11 | ||||||
040 | Debt securities | Annex V.Part 1.24, 26 | ||||||
050 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V. Part 1.30 | ||||||
060 | Central banks | Annex V.Part 1.35(a) | ||||||
070 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | ||||||
080 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | ||||||
090 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | ||||||
100 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | ||||||
110 | General government | Annex V.Part 1.35(b) | ||||||
120 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | ||||||
130 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | ||||||
140 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | ||||||
150 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | ||||||
160 | Credit institutions | Annex V.Part 1.35(c) | ||||||
170 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | ||||||
180 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | ||||||
190 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | ||||||
200 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | ||||||
210 | Other financial corporations | Annex V.Part 1.35(d) | ||||||
220 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | ||||||
230 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | ||||||
240 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | ||||||
250 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | ||||||
260 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||
270 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | ||||||
280 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | ||||||
290 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | ||||||
300 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | ||||||
310 | Households | Annex V.Part 1.35(f) | ||||||
320 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | ||||||
330 | Deposits with agreed maturity | Part 2.9.2 of Annex II to Regulation (EC) No 25/2009 | ||||||
340 | Deposits redeemable at notice | Part 2.9.3 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 2.51 | ||||||
350 | Repurchase agreements | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | ||||||
360 | Debt securities issued | Annex V.Part 1.31; Annex V.Part 2.52 | ||||||
370 | Certificates of deposits | Annex V.Part 2.52(a) | ||||||
380 | Asset-backed securities | Article 4(1)(61) of the CRR | ||||||
390 | Covered bonds | Article 129(1) of the CRR | ||||||
400 | Hybrid contracts | IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d) | ||||||
410 | Other debt securities issued | Annex V.Part 2.52(e) | ||||||
420 | Convertible compound financial instruments | IAS 32.AG 31 | ||||||
430 | Non-convertible | |||||||
440 | Other financial liabilities | Annex V.Part 1.32-34 | ||||||
450 | FINANCIAL LIABILITIES | |||||||
8.2. Subordinated financial liabilities
Carrying amount | ||||
References | Designated at fair value through profit or loss | At amortised cost | ||
IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 | |||
010 | 020 | |||
010 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 | ||
020 | Debt securities issued | Annex V.Part 1.31 | ||
030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.53-54 | ||
10. Derivatives — Trading
By type of risk/By product or by type of market | TEMPLATE NUMBER | Carrying amount | Notional amount | |||
References | Financial assets held for trading | Financial liabilities held for trading | Total Trading | of which: sold | ||
Annex V.Part 2.69 | Annex V.Part 2.69 | Annex V.Part 2.70-71 | Annex V.Part 2.72 | |||
010 | 020 | 030 | 040 | |||
010 | Interest rate | Annex V.Part 2.67(a) | ||||
020 | of which: economic hedges | Annex V.Part 2.74 | ||||
030 | OTC options | |||||
040 | OTC other | |||||
050 | Organised market options | |||||
060 | Organised market other | |||||
070 | Equity | Annex V.Part 2.67(b) | ||||
080 | of which: economic hedges | Annex V.Part 2.74 | ||||
090 | OTC options | |||||
100 | OTC other | |||||
110 | Organised market options | |||||
120 | Organised market other | |||||
130 | Foreign exchange and gold | Annex V.Part 2.67(c) | ||||
140 | of which: economic hedges | Annex V.Part 2.74 | ||||
150 | OTC options | |||||
160 | OTC other | |||||
170 | Organised market options | |||||
180 | Organised market other | |||||
190 | Credit | Annex V.Part 2.67(d) | ||||
200 | of which: economic hedges | Annex V.Part 2.74 | ||||
210 | Credit default swap | |||||
220 | Credit spread option | |||||
230 | Total return swap | |||||
240 | Other | |||||
250 | Commodity | Annex V.Part 2.67(e) | ||||
260 | of which: economic hedges | Annex V.Part 2.74 | ||||
270 | Other | Annex V.Part 2.67(f) | ||||
280 | of which: economic hedges | Annex V.Part 2.74 | ||||
290 | DERIVATIVES | IAS 39.9 | ||||
300 | of which: OTC — credit institutions | Annex V.Part 1.35(c), 2.75(a) | ||||
310 | of which: OTC — other financial corporations | Annex V.Part 1.35(d), 2.75(b) | ||||
320 | of which: OTC — rest | Annex V.Part 2.75(c) | ||||
11. Derivatives — Hedge accounting
11.1 Derivatives — Hedge accounting: Breakdown by type of risk and type of hedge
By product or by type of market | References | Carrying amount | Notional amount | |||
Assets | Liabilities | Total Hedging | of which: sold | |||
Annex V.Part 2.69 | Annex V.Part 2.69 | Annex V.Part 2.70, 71 | Annex V.Part 2.72 | |||
010 | 020 | 030 | 040 | |||
010 | Interest rate | Annex V.Part 2.67(a) | ||||
020 | OTC options | |||||
030 | OTC other | |||||
040 | Organised market options | |||||
050 | Organised market other | |||||
060 | Equity | Annex V.Part 2.67(b) | ||||
070 | OTC options | |||||
080 | OTC other | |||||
090 | Organised market options | |||||
100 | Organised market other | |||||
110 | Foreign exchange and gold | Annex V.Part 2.67(c) | ||||
120 | OTC options | |||||
130 | OTC other | |||||
140 | Organised market options | |||||
150 | Organised market other | |||||
160 | Credit | Annex V.Part 2.67(d) | ||||
170 | Credit default swap | |||||
180 | Credit spread option | |||||
190 | Total return swap | |||||
200 | Other | |||||
210 | Commodity | Annex V.Part 2.67(e) | ||||
220 | Other | Annex V.Part 2.67(f) | ||||
230 | FAIR VALUE HEDGES | IFRS 7.22(b); IAS 39.86(a) | ||||
240 | Interest rate | Annex V.Part 2.67(a) | ||||
250 | OTC options | |||||
260 | OTC other | |||||
270 | Organised market options | |||||
280 | Organised market other | |||||
290 | Equity | Annex V.Part 2.67(b) | ||||
300 | OTC options | |||||
310 | OTC other | |||||
320 | Organised market options | |||||
330 | Organised market other | |||||
340 | Foreign exchange and gold | Annex V.Part 2.67(c) | ||||
350 | OTC options | |||||
360 | OTC other | |||||
370 | Organised market options | |||||
380 | Organised market other | |||||
390 | Credit | Annex V.Part 2.67(d) | ||||
400 | Credit default swap | |||||
410 | Credit spread option | |||||
420 | Total return swap | |||||
430 | Other | |||||
440 | Commodity | Annex V.Part 2.67(e) | ||||
450 | Other | Annex V.Part 2.67(f) | ||||
460 | CASH FLOW HEDGES | IFRS 7.22(b); IAS 39.86(b) | ||||
470 | HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION | IFRS 7.22(b); IAS 39.86(c) | ||||
480 | PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK | IAS 39.89A, IE 1-31 | ||||
490 | PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK | IAS 39 IG F6 1-3 | ||||
500 | DERIVATIVES-HEDGE ACCOUNTING | IFRS 7.22(b); IAS 39.9 | ||||
510 | of which: OTC — credit institutions | Annex V.Part 1.35(c), 2.75(a) | ||||
520 | of which: OTC — other financial corporations | Annex V.Part 1.35(d), 2.75(b) | ||||
530 | of which: OTC — rest | Annex V.Part 2.75(c) | ||||
18. Information on performing and non-performing exposures
References | Gross carrying amount | Accumulated impairment, accumulated changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received | ||||||||||||||||||||
Performing | Non-performing | on performing exposures | on non-performing exposures | ||||||||||||||||||||
Not past due or Past due <= 30 days | Past due > 30 days <= 60 days | Past due > 60 days <= 90 days | 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 | Of which: defaulted | Of which: impaired | 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 | Collateral received on non-performing exposues | Financial guarantees received on non-performing exposures | |||||||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | 190 | 200 | 210 | |||
Annex V. Part 2. 45, 109, 145-162 | Annex V. Part 2. 145-162 | Annex V. Part 2. 158 | Annex V. Part 2. 158 | Annex V. Part 2. 158 | Annex V. Part 2. 145-162 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | Annex V. Part 2. 159 | CRR Article 178; Annex V. Part 2.61 | IAS 39. 58-70 | Annex V. Part 2. 46 | Annex V. Part 2. 161 | Annex V. Part 2. 161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 159,161 | Annex V. Part 2. 162 | Annex V. Part 2. 162 | |||
010 | Debt securities | Annex V.Part 1.24, 26 | |||||||||||||||||||||
020 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
030 | General government | Annex V.Part 1.35(b) | |||||||||||||||||||||
040 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
050 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
060 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
070 | Loans and advances | Annex V.Part 1.24, 27 | |||||||||||||||||||||
080 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
090 | General government | Annex V.Part 1.35(b) | |||||||||||||||||||||
100 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
110 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
120 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
130 | Of which: Small and Medium-sized Enterprises | Article 1 2(a) of Commission Recommendation 2003/361/EC (hereinafter the ‘SME’) | |||||||||||||||||||||
140 | Of which: Commercial real estate | ||||||||||||||||||||||
150 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
160 | Of which: Residential mortgage loans | ||||||||||||||||||||||
170 | Of which: Credit for consumption | ||||||||||||||||||||||
180 | DEBT INSTRUMENTS AT AMORTISED COST | Annex V. Part 1. 13 (d)(e) | |||||||||||||||||||||
190 | Debt securities | Annex V.Part 1.24, 26 | |||||||||||||||||||||
200 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
210 | General government | Annex V.Part 1.35(b) | |||||||||||||||||||||
220 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
230 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
240 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
250 | Loans and advances | Annex V.Part 1.24, 27 | |||||||||||||||||||||
260 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
270 | General government | Annex V.Part 1.35(b) | |||||||||||||||||||||
280 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
290 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
300 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
310 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
320 | DEBT INSTRUMENTS AT FAIR VALUE other than Held for Trading (HFT) | Annex V. Part I. 13 (b)(c) | |||||||||||||||||||||
330 | DEBT INSTRUMENTS other than HFT | Annex V. Part I. 13 (b)(c)(d)(e) | |||||||||||||||||||||
340 | Loan commitments given | IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57 | |||||||||||||||||||||
350 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
360 | General government | Annex V.Part 1.35(b) | |||||||||||||||||||||
370 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
380 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
390 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
400 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
410 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | |||||||||||||||||||||
420 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
430 | General government | Annex V.Part 1.35(b) | |||||||||||||||||||||
440 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
450 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
460 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
470 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
480 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | |||||||||||||||||||||
490 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
500 | General government | Annex V.Part 1.35(b) | |||||||||||||||||||||
510 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
520 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
530 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
540 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.55 | |||||||||||||||||||||
19. Information on forborne exposures
References | Gross carrying amount of exposures with forbearance measures | Accumulated impairment, accumulated changes in fair value due to credit risk and provisions | Collateral received and financial guarantees received | |||||||||||||||||
Performing exposures with forbearance measures | Non-performing exposures with forbearance measures | on perfoming exposures with forbearance measures | on non-performing exposures with forbearance measures | |||||||||||||||||
Instruments with modifications in their terms and conditions | Refinancing | of which: Performing forborne exposures under probation | Instruments with modifications in their terms and conditions | Refinancing | of which: Defaulted | of which: Impaired | of which: Forbearance of non-performing exposures | Instruments with modifications in their terms and conditions | Refinancing | Collateral received on exposures with forbearance measures | Financial guarantees received on exposures with forbearance measures | |||||||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | 090 | 100 | 110 | 120 | 130 | 140 | 150 | 160 | 170 | 180 | |||
Annex V. Part 2. 45, 109, 163-182 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 177, 178, 182 | Annex V. Part 2. 164 (b), 177, 178, 181, 182 | Annex V. Part 2. 176(b),177, 180 | Annex V. Part 2. 145-162 | Annex V. Part 2. 164 (a), 179-180,182 | Annex V. Part 2. 164 (b), 179-182 | CRR Article 178; Annex V. Part 2.61 | IAS 39. 58-70 | Annex V. Part 2. 172(a), 157 | Annex V. Part 2. 46, 183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 145-183 | Annex V. Part 2. 164 (a), 179-180,182,183 | Annex V. Part 2. 164 (b), 179-183 | Annex V. Part 2. 162 | Annex V. Part 2. 162 | |||
010 | Debt securities | Annex V.Part 1.24, 26 | ||||||||||||||||||
020 | Central banks | Annex V.Part 1.35(a) | ||||||||||||||||||
030 | General government | Annex V.Part 1.35(b) | ||||||||||||||||||
040 | Credit institutions | Annex V.Part 1.35(c) | ||||||||||||||||||
050 | Other financial corporations | Annex V.Part 1.35(d) | ||||||||||||||||||
060 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||||||||||||||
070 | Loans and advances | Annex V.Part 1.24, 27 | ||||||||||||||||||
080 | Central banks | Annex V.Part 1.35(a) | ||||||||||||||||||
090 | General government | Annex V.Part 1.35(b) | ||||||||||||||||||
100 | Credit institutions | Annex V.Part 1.35(c) | ||||||||||||||||||
110 | Other financial corporations | Annex V.Part 1.35(d) | ||||||||||||||||||
120 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||||||||||||||
130 | Of which: Small and Medium-sized Enterprises | Article 1 2(a) of Commission Recommendation 2003/361/EC | ||||||||||||||||||
140 | Of which: Commercial real estate | |||||||||||||||||||
150 | Households | Annex V.Part 1.35(f) | ||||||||||||||||||
160 | Of which: Residential mortgage loans | |||||||||||||||||||
170 | Of which: Credit for consumption | |||||||||||||||||||
180 | DEBT INSTRUMENTS AT AMORTISED COST | Annex V. Part 1.13 (d)(e) | ||||||||||||||||||
190 | Debt securities | Annex V.Part 1.24, 26 | ||||||||||||||||||
200 | Central banks | Annex V.Part 1.35(a) | ||||||||||||||||||
210 | General government | Annex V.Part 1.35(b) | ||||||||||||||||||
220 | Credit institutions | Annex V.Part 1.35(c) | ||||||||||||||||||
230 | Other financial corporations | Annex V.Part 1.35(d) | ||||||||||||||||||
240 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||||||||||||||
250 | Loans and advances | Annex V.Part 1.24, 27 | ||||||||||||||||||
260 | Central banks | Annex V.Part 1.35(a) | ||||||||||||||||||
270 | General government | Annex V.Part 1.35(b) | ||||||||||||||||||
280 | Credit institutions | Annex V.Part 1.35(c) | ||||||||||||||||||
290 | Other financial corporations | Annex V.Part 1.35(d) | ||||||||||||||||||
300 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||||||||||||||
310 | Households | Annex V.Part 1.35(f) | ||||||||||||||||||
320 | DEBT INSTRUMENTS AT FAIR VALUE other than HFT | Annex V. Part I. 13 (b)(c) | ||||||||||||||||||
330 | DEBT INSTRUMENTS other than HFT | Annex V. Part I. 13 (b)(c)(d)(e) | ||||||||||||||||||
340 | Loan commitments given | IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57 | ||||||||||||||||||