ANNEX V
REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS
FINREP TEMPLATES FOR GAAP | |
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 | |
11.2 | Derivatives — Hedge accounting under National GAAP: Breakdown by type of risk |
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 National GAAP based on Directive 86/635/EEC (hereinafter the ‘BAD’) | Carrying amount | ||
010 | |||
010 | Cash, cash balances at central banks and other demand deposits | BAD Article 4. Assets (1) | |
020 | Cash on hand | Part 2.1 of Annex V to Implementing Regulation (EU) 680/2014 (hereinafter ‘Annex V’) | |
030 | Cash balances at central banks | BAD Article 13(2); Annex V.Part 2.2 | |
091 | Trading financial assets | Annex V.Part 1.15 | |
092 | Derivatives | Annex II of Regulation (EU) No 575/2013 (hereinafter the ‘CRR’); Annex V.Part 1.15 | |
093 | Equity instruments | Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 | |
094 | Debt securities | Annex V.Part 1.24, 26 | |
095 | Loans and advances | Annex V.Part 1.24, 27 | |
171 | Non-trading non-derivative financial assets measured at fair value through profit or loss | Article 42a(1), (4) of Directive 78/660/EEC (hereinafter the ‘4th Directive’) | |
172 | Equity instruments | Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 | |
173 | Debt securities | Annex V.Part 1.24, 26 | |
174 | Loans and advances | 4th Directive Article 42a(1), (4)(b); Annex V.Part 1.24, 27 | |
175 | Non-trading non-derivative financial assets measured at fair value to equity | 4th Directive Article 42a(1); Article 42c (2) | |
176 | Equity instruments | Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 | |
177 | Debt securities | Annex V.Part 1.24, 26 | |
178 | Loans and advances | 4th Directive Article 42a(1), (4)(b); Annex V.Part 1.24, 27 | |
231 | Non-trading debt instruments measured at a cost-based method | BAD Articles 37.1, 42a(4)(b); Annex V.Part1.16 | |
232 | Debt securities | Annex V.Part 1.24, 26 | |
233 | Loans and advances | Annex V.Part 1.24, 27 | |
234 | Other non-trading non-derivative financial assets | BAD Articles 35-37; Annex V.Part 1.17 | |
235 | Equity instruments | Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 | |
236 | Debt securities | Annex V.Part 1.24, 26 | |
237 | Loans and advances | Annex V.Part 1.24, 27 | |
240 | Derivatives — Hedge accounting | 4th Directive Article 42a(1), (5a); Article 42c(1)(a); IAS 39.9; Annex V.Part 1.19 | |
260 | Investments in subsidaries, joint ventures and associates | BAD Article 4.Assets(7)-(8); 4th Directive Article 17; Annex V.Part 2.4 | |
270 | Tangible assets | BAD Article 4.Assets(10) | |
280 | Property, Plant and Equipment | ||
290 | Investment property | ||
300 | Intangible assets | BAD Article 4.Assets(9); Article 4(1)(115) of the CRR | |
310 | Goodwill | BAD Article 4.Assets(9); Article 4(1)(113) of the CRR | |
320 | Other intangible assets | BAD Article 4.Assets(9) | |
330 | Tax assets | ||
340 | Current tax assets | ||
350 | Deferred tax assets | 4th Directive Article 43(1)(11); Article 4(1)(106) of the CRR | |
360 | Other assets | Annex V.Part 2.5 | |
380 | TOTAL ASSETS | BAD Article 4 Assets | |
1.2 Liabilities
References National GAAP based on BAD | Carrying amount | ||
010 | |||
061 | Trading financial liabilities | 4th Directive Article 42a(3) | |
062 | Derivatives | CRR Annex II; Annex V.Part 1.15 | |
063 | Short positions | ||
064 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 | |
065 | Debt securities issued | Annex V.Part 1.31 | |
066 | Other financial liabilities | Annex V.Part 1.32-34 | |
141 | Non-trading non-derivative financial liabilities measured at a cost-based method | 4th Directive Article 42a(3) | |
142 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 | |
143 | Debt securities issued | Annex V.Part 1.31 | |
144 | Other financial liabilities | Annex V.Part 1.32-34 | |
150 | Derivatives — Hedge accounting | 4th Directive Article 42a(1), (5a), Article 42c(1)(a); Annex V.Part 1.23 | |
170 | Provisions | BAD Article 4.Liabilities(6) | |
171 | Funds for general banking risks [if presented within liabilities] | BAD Article 38.1; Article 4(1)(112) of the CRR; Annex V.Part 2.12 | |
180 | Pensions and other post employment defined benefit obligations | Annex V.Part 2.7 | |
190 | Other long term employee benefits | Annex V.Part 2.8 | |
200 | Restructuring | ||
210 | Pending legal issues and tax litigation | ||
220 | Commitments and guarantees given | BAD Articles 24-25, 33(1) | |
230 | Other provisions | ||
240 | Tax liabilities | ||
250 | Current tax liabilities | ||
260 | Deferred tax liabilities | 4th Directive Article 43(1)(11); CRR Article 4(108) | |
280 | Other liabilities | Annex V.Part 2.10 | |
300 | TOTAL LIABILITIES | ||
1.3 Equity
References National GAAP based on BAD | Carrying amount | ||
010 | |||
010 | Capital | BAD Article 4.Liabilities(9), BAD Article 22 | |
020 | Paid-up capital | BAD Article 4.Liabilities(9) | |
030 | Unpaid capital which has been called up | BAD Article 4.Liabilities(9) | |
040 | Share premium | BAD Article 4.Liabilities(10); 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 | 4th Directive Article 42a(5a); Annex V.Part 2.15 | |
070 | Other equity instruments issued | Annex V.Part 2.16 | |
080 | Other equity | Annex V.Part 2.17 | |
190 | Retained earnings | BAD Article 4.Liabilities(13); Article 4(1)(123) of the CRR | |
200 | Revaluation reserves | BAD Article 4.Liabilities(12) | |
201 | Tangible assets | 4th Directive Article 33(1)(c) | |
202 | Equity instruments | 4th Directive Article 33(1)(c) | |
203 | Debt securities | 4th Directive Article 33(1)(c) | |
204 | Other | 4th Directive Article 33(1)(c) | |
205 | Fair value reserves | 4th Directive Article 42a(1) | |
206 | Hedge of net investments in foreign operations | 4th Directive Articles 42a(1), 42c(1)(b) | |
207 | Hedging derivatives — cash flow hedges | 4th Directive Articles 42a(1), 42c(1)(a); CRR Article 30(a) | |
208 | Hedging derivatives — other hedges | 4th Directive Articles 42a(1), 42c(1)(a) | |
209 | Non-trading non-derivative financial assets measured at fair value to equity | 4th Directive Articles 42a(1), 42c(2) | |
210 | Other reserves | BAD Article 4 Liabilities(11)-(13) | |
215 | Funds for general banking risks [if presented within equity] | BAD Article 38.1; Article 4(1)(112) of the CRR; Annex V.Part 1.38 | |
220 | Reserves or accumulated losses of investments in subsidaries, joint ventures and associates | 4th Directive Article 59.4; Annex V.Part 2.19 | |
230 | Other | Annex V.Part 2.19 | |
235 | First consolidation differences | Article 19(1)(c) of Directive 83/349/EEC (hereinafter the ‘7th Directive’) | |
240 | (-) Treasury shares | 4th Directive Article 9 C (III)(7), D(III)(2); Annex V.Part 2.20 | |
250 | Profit or loss attributable to owners of the parent | BAD Article 4.Liabilities(14) | |
260 | (-) Interim dividends | CRR Article 26(2b) | |
270 | Minority interests [Non-controlling interests] | Article 21 of the 7th Directive | |
280 | Accumulated Other Comprehensive Income | Article 4(1)(100) of the CRR | |
290 | Other items | ||
300 | TOTAL EQUITY | ||
310 | TOTAL EQUITY AND TOTAL LIABILITIES | BAD Article 4.Liabilities | |
2. Statement of profit or loss
References National GAAP based on BAD | Current period | ||
010 | |||
010 | Interest income | BAD Article 27.Vertical layout(1); Annex V.Part 2.21 | |
090 | (Interest expenses) | BAD Article 27.Vertical layout(2); Annex V.Part 2.21 | |
160 | Dividend income | BAD Article 27.Vertical layout(3); Annex V.Part 2.28 | |
200 | Fee and commission income | BAD Article 27.Vertical layout(4) | |
210 | (Fee and commission expenses) | BAD Article 27.Vertical layout(5) | |
220 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | BAD Article 27.Vertical layout(6) | |
285 | Gains or (-) losses on trading financial assets and liabilities, net | BAD Article 27.Vertical layout(6) | |
295 | Gains or (-) losses on non-trading financial assets and liabilities, net | BAD Article 27.Vertical layout(6) | |
300 | Gains or (-) losses from hedge accounting, net | 4th Directive Article 42a(1) and (5a), Article 42c(1)(a) | |
310 | Exchange differences [gain or (-) loss], net | BAD Article 39 | |
320 | Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net | BAD Article 27.Vertical layout(13)-(14) | |
330 | Gains or (-) losses on derecognition of non financial assets, net | ||
340 | Other operating income | BAD Article 27.Vertical layout(7); Annex V.Part 2.141-143 | |
350 | (Other operating expenses) | BAD Article 27.Vertical layout(10); Annex V.Part 2.141-143 | |
355 | TOTAL OPERATING INCOME, NET | ||
360 | (Administrative expenses) | BAD Article 27.Vertical layout(8) | |
370 | (Staff expenses) | BAD Article 27.Vertical layout(8)(a) | |
380 | (Other administrative expenses) | BAD Article 27.Vertical layout(8)(b) | |
390 | (Depreciation) | ||
400 | (Property, Plant and Equipment) | BAD Article 27.Vertical layout(9) | |
410 | (Investment Properties) | BAD Article 27.Vertical layout(9) | |
415 | (Goodwill) | BAD Article 27.Vertical layout(9) | |
420 | (Other intangible assets) | BAD Article 27.Vertical layout(9) | |
430 | (Provisions or (-) reversal of provisions) | ||
440 | (Commitments and guarantees given) | BAD Article 27.Vertical layout(11)-(12) | |
450 | (Other provisions) | ||
455 | (Increases or (-) decreases of the fund for general banking risks, net) | BAD Article 38.2 | |
460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | BAD Article 35-37 | |
510 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | BAD Article 27.Vertical layout(13)-(14) | |
520 | (Impairment or (-) reversal of impairment on non-financial assets) | ||
530 | (Property, plant and equipment) | BAD Article 27.Vertical layout(9) | |
540 | (Investment properties) | BAD Article 27.Vertical layout(9) | |
550 | (Goodwill) | BAD Article 27.Vertical layout(9) | |
560 | (Other intangible assets) | BAD Article 27.Vertical layout(9) | |
570 | (Other) | ||
580 | Negative goodwill recognised in profit or loss | 7th Directive Article 31 | |
590 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates | BAD Article 27.Vertical layout(13)-(14) | |
610 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | ||
620 | (Tax expense or (-) income related to profit or loss from continuing operations) | BAD Article 27.Vertical layout(15) | |
630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | BAD Article 27.Vertical layout(16) | |
632 | Extraordinary profit or (-) loss after tax | BAD Article 27.Vertical layout(21) | |
633 | Extraordinary profit or loss before tax | BAD Article 27.Vertical layout(19) | |
634 | (Tax expense or (-) income related to extraordinary profit or loss) | BAD Article 27.Vertical layout(20) | |
670 | PROFIT OR (-) LOSS FOR THE YEAR | BAD Article 27.Vertical layout(23) | |
680 | Attributable to minority interest [non-controlling interests] | ||
690 | Attributable to owners of the parent | ||
5. Breakdown of loans and advances by product
References National GAAP based on BAD | 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 purchases | 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 National GAAP based on BAD | Carrying amount | Accumulated changes in fair value due to credit risk | Amount contractually required to pay at maturity | |||||
Trading | At a cost-based method | Hedge accounting | ||||||
4th Directive Article 42a(3); Annex V.Part 1.15 | 4th Directive Article 42a(3) | 4th Directive Articles 42a(1) and (5a), 42c(1)(a) | CRR Articles 30(b), 424(1)(d)(i) | Article 7(2) of Regulation (EC) No 25/2009 | ||||
034 | 035 | 037 | 040 | 050 | ||||
010 | Derivatives | CRR Annex II | IAS 39.9 Application Guidance (hereinafter ‘AG’) 15(a) | |||||
020 | Short positions | IAS 39 AG 15(b) | ||||||
030 | Equity instruments | Part 2.4-5 of Annex II to Regulation (EC) No 25/2009 | IAS 32.11 | |||||
040 | Debt securities | Annex V.Part 1.24, 26 | 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 | 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) | Annex V.Part 1.35(a) | |||||
070 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | 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 | 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 1.51 | 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 | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | |||||
110 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||
120 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | 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 | 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 | 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 | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | |||||
160 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||
170 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | 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 | 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 | 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 | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | |||||
210 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||
220 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | 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 | 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 | 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 | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | |||||
260 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||
270 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | 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 | 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 | 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 | Part 2.9.4 of Annex II to Regulation (EC) No 25/2009 | |||||
310 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |||||
320 | Current accounts/overnight deposits | Part 2.9.1 of Annex II to Regulation (EC) No 25/2009 | 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 | 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 | 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 | 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 | Annex V.Part 1.31; Annex V.Part 2.52 | |||||
370 | Certificates of deposits | Annex V.Part 2.52(a) | Annex V.Part 2.52(a) | |||||
380 | Asset-backed securities | Article 4(1)(61) of the CRR | Article 4(1)(61) of the CRR | |||||
390 | Covered bonds | Article 129(1) of the CRR | Article 129(1) of the CRR | |||||
400 | Hybrid contracts | Annex V.Part 2.52(d) | IAS 39.10-11, AG27, AG29; International Financial Reporting Interpretation Committee (hereinafter ‘IFRIC’) Interpretation 9; Annex V.Part 2.52(d) | |||||
410 | Other debt securities issued | Annex V.Part 2.52(e) | 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 | Annex V.Part 1.32-34 | |||||
450 | FINANCIAL LIABILITIES | |||||||
8.2 Subordinated financial liabilities
References National GAAP | Carrying amount | ||||
At amortised cost | At a cost-based method | ||||
4th Directive Article 42a(3), (5a); IAS 39.47 | 4th Directive Article 42a(3) | ||||
020 | 030 | ||||
010 | Deposits | Part 2.9 of Annex II to Regulation (EC) No 25/2009; Annex V.Part 1.30 | 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 | Annex V.Part 1.31 | ||
030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.53-54 | Annex V.Part 2.53-54 | ||
10. Derivatives — Trading
By type of risk/By product or by type of market | References National GAAP based on BAD | Mark-to-market [Mark-to-Model] value | Notional amount | ||||
Positive value. Trading | Negative value. Trading | Total Trading | of which: sold | ||||
CRR Article 105 | CRR Article 105 | Annex V.Part 2.70-71 | Annex V.Part 2.72 | ||||
022 | 025 | 030 | 040 | ||||
010 | Interest rate | Annex V.Part 2.67(a) | Annex V.Part 2.67(a) | ||||
020 | of which: economic hedges | Annex V.Part 2.74 | 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) | Annex V.Part 2.67(b) | ||||
080 | of which: economic hedges | Annex V.Part 2.74 | 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) | Annex V.Part 2.67(c) | ||||
140 | of which: economic hedges | Annex V.Part 2.74 | 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) | Annex V.Part 2.67(d) | ||||
200 | of which: economic hedges | Annex V.Part 2.74 | 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) | Annex V.Part 2.67(e) | ||||
260 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | ||||
270 | Other | Annex V.Part 2.67(f) | Annex V.Part 2.67(f) | ||||
280 | of which: economic hedges | Annex V.Part 2.74 | Annex V.Part 2.74 | ||||
290 | DERIVATIVES | CRR Annex II; Annex V.Part 1.15 | IAS 39.9 | ||||
300 | of which: OTC — credit institutions | Annex V.Part 1.35(c), 2.75(a) | 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) | Annex V.Part 1.35(d), 2.75(b) | ||||
320 | of which: OTC — rest | Annex V.Part 2.75(c) | Annex V.Part 2.75(c) | ||||
11. Derivatives — Hedge accounting
11.2 Derivatives — Hedge accounting under National GAAP: Breakdown by type of risk
By product or by type of market | References National GAAP based on BAD | Notional amount | ||
Total Hedging | of which: sold | |||
Annex V.Part 2.70, 71 | Annex V.Part 2.72 | |||
010 | 020 | |||
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 | DERIVATIVES-HEDGE ACCOUNTING | |||
240 | of which: OTC — credit institutions | Annex V.Part 1.35(c), 2.75(a) | ||
250 | of which: OTC — other financial corporations | Annex V.Part 1.35(d), 2.75(b) | ||
260 | of which: OTC — rest | Annex V.Part 2.75(c) | ||
18. Information on performing and non-performing exposures
References National GAAP based on BAD | 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 | Article 4(1)(95) of the CRR | 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 | Annex V.Part 1.24, 26 | |||||||||||||||||||||
020 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||||||||||||||
030 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||||||||||||||
040 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||||||||||||||
050 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||||||||||||||
060 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||||||||||||||
070 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |||||||||||||||||||||
080 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||||||||||||||
090 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||||||||||||||
100 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||||||||||||||
110 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||||||||||||||
120 | Non-financial corporations | Annex V.Part 1.35(e) | 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 ‘SME’) | SME Article 1 2(a) | |||||||||||||||||||||
140 | Of which: Commercial real estate | |||||||||||||||||||||||
150 | Households | Annex V.Part 1.35(f) | 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 I. 13 (d)(e); 14 (d)(e) | Annex V. Part I. 13 (d)(e) | |||||||||||||||||||||
190 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | |||||||||||||||||||||
200 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||||||||||||||
210 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||||||||||||||
220 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||||||||||||||
230 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||||||||||||||
240 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||||||||||||||
250 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | |||||||||||||||||||||
260 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||||||||||||||
270 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||||||||||||||
280 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||||||||||||||
290 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||||||||||||||
300 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||||||||||||||
310 | Households | Annex V.Part 1.35(f) | 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); 14 (b)(c) | Annex V. Part I. 13 (b)(c) | |||||||||||||||||||||
330 | DEBT INSTRUMENTS other than HFT | Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e) | Annex V. Part I. 13 (b)(c)(d)(e) | |||||||||||||||||||||
340 | Loan commitments given | CRR Annex I; Annex V.Part 2.56-57 | IAS 39.2 (h), 4 (a) (c), Basis for Conclusions (hereinafter ‘BC’) 15; CRR Annex I; Annex V.Part 2.56-57 | |||||||||||||||||||||
350 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||||||||||||||
360 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||||||||||||||
370 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||||||||||||||
380 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||||||||||||||
390 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||||||||||||||
400 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |||||||||||||||||||||
410 | Financial guarantees given | CRR Annex I; Annex V.Part 2.56,58 | 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) | Annex V.Part 1.35(a) | |||||||||||||||||||||
430 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||||||||||||||
440 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||||||||||||||
450 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||||||||||||||
460 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||||||||||||||
470 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |||||||||||||||||||||
480 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | CRR Annex I; Annex V.Part 2.56, 59 | |||||||||||||||||||||
490 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | |||||||||||||||||||||
500 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | |||||||||||||||||||||
510 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | |||||||||||||||||||||
520 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | |||||||||||||||||||||
530 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | |||||||||||||||||||||
540 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | |||||||||||||||||||||
550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.55 | Annex V.Part 2.55 | |||||||||||||||||||||
19. Information on forborne exposures
References National GAAP based on BAD | 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 | Article 4(1)(95) of the CRR | 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 | Annex V.Part 1.24, 26 | ||||||||||||||||||
020 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||||||
030 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||||||
040 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||||||
050 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||||||
060 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||||||
070 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | ||||||||||||||||||
080 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||||||
090 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||||||
100 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||||||
110 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||||||
120 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||||||
130 | Of which: Small and Medium-sized Enterprises | SME Article 1 2(a) | SME Article 1 2(a) | ||||||||||||||||||
140 | Of which: Commercial real estate | ||||||||||||||||||||
150 | Households | Annex V.Part 1.35(f) | 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 I. 13 (d)(e); 14 (d)(e) | Annex V. Part I. 13 (d)(e) | ||||||||||||||||||
190 | Debt securities | Annex V.Part 1.24, 26 | Annex V.Part 1.24, 26 | ||||||||||||||||||
200 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||||||
210 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||||||
220 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||||||
230 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||||||
240 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||||||
250 | Loans and advances | Annex V.Part 1.24, 27 | Annex V.Part 1.24, 27 | ||||||||||||||||||
260 | Central banks | Annex V.Part 1.35(a) | Annex V.Part 1.35(a) | ||||||||||||||||||
270 | General government | Annex V.Part 1.35(b) | Annex V.Part 1.35(b) | ||||||||||||||||||
280 | Credit institutions | Annex V.Part 1.35(c) | Annex V.Part 1.35(c) | ||||||||||||||||||
290 | Other financial corporations | Annex V.Part 1.35(d) | Annex V.Part 1.35(d) | ||||||||||||||||||
300 | Non-financial corporations | Annex V.Part 1.35(e) | Annex V.Part 1.35(e) | ||||||||||||||||||
310 | Households | Annex V.Part 1.35(f) | Annex V.Part 1.35(f) | ||||||||||||||||||
320 | DEBT INSTRUMENTS AT FAIR VALUE other than HFT | Annex V. Part I. 13 (b)(c); 14 (b)(c) | Annex V. Part I. 13 (b)(c) | ||||||||||||||||||
330 | DEBT INSTRUMENTS other than HFT | Annex V. Part I. 13 (b)(c)(d)(e); 14 (b)(c)(d)(e) | Annex V. Part I. 13 (b)(c)(d)(e) | ||||||||||||||||||
340 | Loan commitments given | CRR Annex I; Annex V.Part 2.56-57 | IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57 | ||||||||||||||||||