Annex IV

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

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

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

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

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)

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)

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

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

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)

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)

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

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