‘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
18 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
19. Information forborne exposures
19. Information forborne exposures
