Regulation (EU) 2015/534 of the ECB Annex V: ‘FINREP data points’ under national accounting frameworks

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

\begin{array}{|c|c|l|l|c|c|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{\text{By product}} & 0010 & \text{On demand [call] and short notice [current account]} & \text{Annex V.Part 2.85(a)} & & & & & & \\ \hline \multicolumn{2}{|c|}{} & 0020 & \text{Credit card debt} & \text{Annex V.Part 2.85(b)} & & & & & & \\ \hline \multicolumn{2}{|c|}{} & 0030 & \text{Trade receivables} & \text{Annex V.Part 2.85(c)} & & & & & & \\ \hline \multicolumn{2}{|c|}{} & 0040 & \text{Finance leases} & \text{Annex V.Part 2.85(d)} & & & & & & \\ \hline \multicolumn{2}{|c|}{} & 0050 & \text{Reverse repurchase loans} & \text{Annex V.Part 2.85(e)} & & & & & & \\ \hline \multicolumn{2}{|c|}{} & 0060 & \text{Other term loans} & \text{Annex V.Part 2.85(f)} & & & & & & \\ \hline \multicolumn{2}{|c|}{} & 0070 & \text{Advances that are not loans} & \text{Annex V.Part 2.85(g)} & & & & & & \\ \hline \multicolumn{2}{|c|}{} & 0080 & \text{LOANS AND ADVANCES} & \text{Annex V.Part 1.32, 44(a)} & & & & & & \\ \hline \text{By collateral} & \text{of which:} & 0090 & \text{Loans collateralized by immovable property} & \text{Annex V.Part 2.86(a), 87} & & & & & & \\ \hline \text{By collateral} & \text{of which:} & 0100 & \text{other collateralized loans} & \text{Annex V.Part 2.86(b), 87} & & & & & & \\ \hline \text{By purpose} & \text{of which:} & 0110 & \text{credit for consumption} & \text{Annex V.Part 2.88(a)} & & & & & & \\ \hline \text{By purpose} & \text{of which:} & 0120 & \text{lending for house purchase} & \text{Annex V.Part 2.88(b)} & & & & & & \\ \hline \text{By subordination} & \text{of which:} & 0130 & \text{project finance loans} & \text{Annex V.Part 2.89; CRR Art 147(8)} & & & & & & \\ \hline \end{array}

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|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{\text{}} & \text{References National GAAP} & \text{\begin{tabular}{c}References National GAAP\\ compatible IFRS\end{tabular}} & \text{\begin{tabular}{c}Carriyng amount\\ \hline Designated at fair\\ value through profit\\ or loss\end{tabular}} & \text{\begin{tabular}{c}Carriyng amount\\ \hline At amortized cost\end{tabular}} & \text{\begin{tabular}{c}Carriyng amount\\ \hline At a cost-based\\ method\end{tabular}} \\ \hline \text{0010} & \text{ Deposits} & \text{\begin{tabular}{c}ECB/2013/33 Annex 2.Part 2.9;\\ Annex V.Part 1.36\end{tabular}} & \text{\begin{tabular}{c}ECB/2013/33 Annex 2.Part 2.9;\\ Annex V.Part 1.36\end{tabular}} & \text{\begin{tabular}{c}IFRS 7.8(e)(i); IFRS\\ 9.4.2.2, IFRS 9.4.3.5\\ \hline Accounting Directive art\\ 8(1)(a), (6); IAS 39.9\\ \hline 0010\end{tabular}} & \text{\begin{tabular}{c}IFRS 7.8(g); IFRS 9.4.2.1\\ \hline \\\hline 0020\end{tabular}} & \text{\begin{tabular}{c}\\\\ Accounting Directive art\\ 8(3)\\ \hline 0030\end{tabular}} \\ \hline \text{0020} & \text{ Debt securities issued} & \text{Annex V.Part 1.37} & \text{Annex V.Part 1.37} & & & \\ \hline \text{0030} & \text{SUBORDINATED FINANCIAL LIABILITIES} & \text{Annex V.Part 2.99-100} & \text{Annex V.Part 2.99-100} & & & \\ \hline \end{array}

10. Derivatives - Trading and economic hedges

11. Hedge accounting

11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk

1818. Information on performing and non-performing exposures

18.0 Information on performing and non-performing exposures

~~\text{Gross carrying amount / Nominal amount}~~

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

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

| References National GAAP based on BAD | References National GAAP compatible IFRS | | 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

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 | Annex V.Part 2.233(c), 234 | | | | | | |

| References National GAAP based on BAD | References National GAAP compatible IFRS | 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 | of which: impaired

0060 | 0070 | 0080 | 0090 | 0101 | 0102 | 0106 | 0107 | 0109 | 0110 | 0121 | 0900 | 0122

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 | Annex V.Part 2.233(c), 234 | | | | | | | | | | | | |

| References National GAAP based on BAD | References National GAAP compatible IFRS | | 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

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 | Annex V.Part 2.233(c), 234 | | | | | |

| References National GAAP based on BAD | References National GAAP compatible IFRS | 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

| References National GAAP based on BAD | References National GAAP compatible IFRS | 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

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 | Annex V.Part 2.233(c), 234 | | | |

19. Information forborne exposures

~~19. Information forborne exposures~~

| References National GAAP based on BAD | References National GAAP compatible IFRS | | 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

CRR Art. 47b (1), (2); Annex V. Part 1.34, Part 2. 118, 240-245, 251-255 | 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, 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, 265-266 | CRR art 178; Annex V. Part 2.264(b) | CRR art 4(95); Annex V.Part 2.264(a) | CRR Art. 47b (2), lett. c; Annex V. Part 2. 231, 263

| References National GAAP based on BAD | References National GAAP compatible IFRS | | 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 | | guarantees received on exposures with forbearance measures

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

Annex V - ‘FINREP data points’ under national accounting frameworks