Commission Implementing Regulation (EU) 2015/1278 Annex III

Annex III

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Annex III

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ANNEX III

1. Balance Sheet Statement [Statement of Financial Position]

1.3 Equity

		References	Breakdown in table	Carrying amount
		References	Breakdown in table	010
010	Capital	IAS 1.54(r), BAD art 22	46
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); CRR art 4(1)(124)	46
050	Equity instruments issued other than capital	Annex V.Part 2.15-16	46
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	CRR art 4(1)(100)	46
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	CRR art 4(1)(123)
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	46
250	Profit or loss attributable to owners of the parent	IAS 27.28; IAS 1.81B (b)(ii)	2
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; CRR art 4(1)(100)	46
290	Other items	IAS 27.27-28	46
300	TOTAL EQUITY	IAS 1.9(c), IG 6	46
310	TOTAL EQUITY AND TOTAL LIABILITIES	IAS 1.IG6

16. Breakdown of selected statement of profit or loss items

16.1 Interest income and expenses by instrument and counterparty sector

			Current period
		References	Income	Expenses
			Annex V.Part 2.95	Annex V.Part 2.95
			010	020
010	Derivatives -Trading	IAS 39.9; Annex V.Part 2.96
020	Debt securities	Annex V.Part 1.26
030	Central banks	Annex V.Part 1.35(a)
040	General governments	Annex V.Part 1.35(b)
050	Credit institutions	Annex V.Part 1.35(c)
060	Other financial corporations	Annex V.Part 1.35(d)
070	Non-financial corporations	Annex V.Part 1.35(e)
080	Loans and advances	Annex V.Part 1.27
090	Central banks	Annex V.Part 1.35(a)
100	General governments	Annex V.Part 1.35(b)
110	Credit institutions	Annex V.Part 1.35(c)
120	Other financial corporations	Annex V.Part 1.35(d)
130	Non-financial corporations	Annex V.Part 1.35(e)
140	Households	Annex V.Part 1.35(f)
150	Other assets	Annex V.Part 1.51
160	Deposits	ECB/2008/32 Annex 2.Part 2.9
170	Central banks	Annex V.Part 1.35(a)
180	General governments	Annex V.Part 1.35(b)
190	Credit institutions	Annex V.Part 1.35(c)
200	Other financial corporations	Annex V.Part 1.35(d)
210	Non-financial corporations	Annex V.Part 1.35(e)
220	Households	Annex V.Part 1.35(f)
230	Debt securities issued	Annex V.Part 1.31
240	Other financial liabilities	Annex V.Part 1.32-34
250	Derivatives — Hedge accounting, interest rate risk	Annex V.Part 2.95
260	Other Liabilities	Annex V.Part 2.10
270	INTEREST	IAS 18.35(b); IAS 1.97

16.2 Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument

		References	Current period
		References	010
010	Equity instruments	IAS 32.11
020	Debt securities	Annex V.Part 1.26
030	Loans and advances	Annex V.Part 1.27
040	Deposits	ECB/2008/32 Annex 2.Part 2.9
050	Debt securities issued	Annex V.Part 1.31
060	Other financial liabilities	Annex V.Part 1.32-34
070	GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	IFRS 7.20(a)(v-vii); IAS 39.55(a)

16.3 Gains or losses on financial assets and liabilities held for trading by instrument

		References	Current period

			010
010	Derivatives	IAS 39.9
020	Equity instruments	IAS 32.11
030	Debt securities	Annex V.Part 1.26
040	Loans and advances	Annex V.Part 1.27
050	Short positions	IAS 39 AG 15(b)
060	Deposits	ECB/2008/32 Annex 2.Part 2.9
070	Debt securities issued	Annex V.Part 1.31
080	Other financial liabilities	Annex V.Part 1.32-34
090	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	IFRS 7.20(a)(i)

16.4. Gains or losses on financial assets and liabilities held for trading by risk

		References	Current period

			010
010	Interest rate instruments and related derivatives	Annex V.Part 2.99(a)
020	Equity instruments and related derivatives	Annex V.Part 2.99(b)
030	Foreign exchange trading and derivatives related with foreign exchange and gold	Annex V.Part 2.99(c)
040	Credit risk instruments and related derivatives	Annex V.Part 2.99(d)
050	Derivatives related with commodities	Annex V.Part 2.99(e)
060	Other	Annex V.Part 2.99(f)
070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	IFRS 7.20(a)(i)

16.5 Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument

		References	Current period	Accumulated changes in fair value due to credit risk
				Annex V.Part 2.100
			010	020
010	Equity instruments	IAS 32.11
020	Debt securities	Annex V.Part 1.26
030	Loans and advances	Annex V.Part 1.27
040	Deposits	ECB/2008/32 Annex 2.Part 2.9
050	Debt securities issued	Annex V.Part 1.31
060	Other financial liabilities	Annex V.Part 1.32-34
070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	IFRS 7.20(a)(i)

16.6 Gains or losses from hedge accounting

		References	Current period
		References	010
010	Fair value changes of the hedging instrument [including discontinuation]	IFRS 7.24(a)(i)
020	Fair value changes of the hedged item attributable to the hedged risk	IFRS 7.24(a)(ii)
030	Ineffectiveness in profit or loss from cash flow hedges	IFRS 7.24(b)
040	Ineffectiveness in profit or loss from hedges of net investments in foreign operations	IFRS 7.24(c)
050	GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET	IFRS 7.24

16.7 Impairment on financial and non-financial assets

			Current period
		References	Additions Annex V.Part 2.102	Reversals Annex V.Part 2.102	Total	Accumulated impairment
		References	010	020	030	040
010	Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss	IFRS 7.20(e)
020	Financial assets measured at cost	IFRS 7.20(e); IAS 39.66
030	Available-for-sale financial assets	IFRS 7.20(e); IAS 39.67-70
040	Loans and receivables	IFRS 7.20(e); IAS 39.63-65
050	Held-to-maturity investments	IFRS 7.20(e); IAS 39.63-65
060	Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates	IAS 28.40-43
070	Subsidiaries	IFRS 10 Appendix A
080	Joint ventures	IAS 28.3
090	Associates	IAS 28.3
100	Impairment or (-) reversal of impairment on non-financial assets	IAS 36.126(a),(b)
110	Property, plant and equipment	IAS 16.73(e)(v-vi)
120	Investment properties	IAS 40.79(d)(v)
130	Goodwill	IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
140	Other intangible assets	IAS 38.118(e)(iv)(v)
145	Other	IAS 36.126(a),(b)
150	TOTAL
160	Interest income on impaired financial assets accrued	IFRS 7.20(d); IAS 39.AG 93

20. Geographical breakdown

20.1 Geographical breakdown of assets by location of the activities

		References	Carrying amount
			Domestic activities	Non-domestic activities
			Annex V.Part 2.107	Annex V.Part 2.107
			010	020
010	Cash, cash balances at central banks and other demand deposits	IAS 1.54 (i)
020	Cash on hand	Annex V.Part 2.1
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, 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	Tangible assets
270	Intangible assets	IAS 1.54(c); CRR art 4(1)(115)
280	Investments in subsidaries, joint ventures and associates	IAS 1.54(e); Annex V.Part 2.4
290	Tax assets	IAS 1.54(n-o)
300	Other assets	Annex V.Part 2.5
310	Non-current assets and disposal groups classified as held for sale	IAS 1.54(j); IFRS 5.38
320	ASSETS	IAS 1.9(a), IG 6

46. Statement of changes in equity

Sources of equity changes		References	Capital	Share premium	Equity instruments issued other than Capital	Other equity	Accumulated other comprehensive income	Retained earnings	Revaluation reserves
			IAS 1.106, 54(r)	IAS 1.106, 78(e)	IAS 1.106, Annex V.Part 2.15-16	IAS 1.106; Annex V.Part 2.17	IAS 1.106	CRR art 4(1)(123)	IFRS 1.30 D5-D8
			010	020	030	040	050	060	070
010	Opening balance [before restatement]
020	Effects of corrections of errors	IAS 1.106.(b); IAS 8.42
030	Effects of changes in accounting policies	IAS 1.106.(b); IAS 1.IG6; IAS 8.22
040	Opening balance [current period]
050	Issuance of ordinary shares	IAS 1.106.(d).(iii)
060	Issuance of preference shares	IAS 1.106.(d).(iii)
070	Issuance of other equity instruments	IAS 1.106.(d).(iii)
080	Exercise or expiration of other equity instruments issued	IAS 1.106.(d).(iii)
090	Conversion of debt to equity	IAS 1.106.(d).(iii)
100	Capital reduction	IAS 1.106.(d).(iii)
110	Dividends	IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6
120	Purchase of treasury shares	IAS 1.106.(d).(iii); IAS 32.33
130	Sale or cancellation of treasury shares	IAS 1.106.(d).(iii); IAS 32.33
140	Reclassification of financial instruments from equity to liability	IAS 1.106.(d).(iii)
150	Reclassification of financial instruments from liability to equity	IAS 1.106.(d).(iii)
160	Transfers among components of equity	IAS 1.106.(d).(iii)
170	Equity increase or (-) decrease resulting from business combinations	IAS 1.106.(d).(iii)
180	Share based payments	IAS 1.106.(d).(iii); IFRS 2.10
190	Other increase or (-) decrease in equity	IAS 1.106.(d)
200	Total comprehensive income for the year	IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6
210	Closing balance [current period]

Sources of equity changes		References	Other reserves	(-) Treasury shares	Profit or (-) loss atributable to owners of the parent	(-) Interim dividends	Minority interests		Total
			Other reserves	(-) Treasury shares	Profit or (-) loss atributable to owners of the parent	(-) Interim dividends	Accumulated Other Comprehensive Income	Other items	Total
			IAS 1.106, 54(c)	IAS 1.106; IAS 32.34, 33; Annex V.Part 2.20	IAS 1.106(a), 83 (a)(ii)	IAS 1.106; IAS 32.35	IAS 1.54(q), 106(a); IAS 27.27-28	IAS 1.54(q), 106(a); IAS 27.27-28	IAS 1.9(c), IG6
			080	090	100	110	120	130	140
010	Opening balance [before restatement]
020	Effects of corrections of errors	IAS 1.106.(b); IAS 8.42
030	Effects of changes in accounting policies	IAS 1.106.(b); IAS 1.IG6; IAS 8.22
040	Opening balance [current period]
050	Issuance of ordinary shares	IAS 1.106.(d).(iii)
060	Issuance of preference shares	IAS 1.106.(d).(iii)
070	Issuance of other equity instruments	IAS 1.106.(d).(iii)
080	Exercise or expiration of other equity instruments issued	IAS 1.106.(d).(iii)
090	Conversion of debt to equity	IAS 1.106.(d).(iii)
100	Capital reduction	IAS 1.106.(d).(iii)
110	Dividends	IAS 1.106.(d).(iii); IAS 32.35; IAS 1.IG6
120	Purchase of treasury shares	IAS 1.106.(d).(iii); IAS 32.33
130	Sale or cancellation of treasury shares	IAS 1.106.(d).(iii); IAS 32.33
140	Reclassification of financial instruments from equity to liability	IAS 1.106.(d).(iii)
150	Reclassification of financial instruments from liability to equity	IAS 1.106.(d).(iii)
160	Transfers among components of equity	IAS 1.106.(d).(iii)
170	Equity increase or (-) decrease resulting from business combinations	IAS 1.106.(d).(iii)
180	Share based payments	IAS 1.106.(d).(iii); IFRS 2.10
190	Other increase or (-) decrease in equity	IAS 1.106.(d)
200	Total comprehensive income for the year	IAS 1.106.(d).(i)-(ii); IAS 1.81A.(c); IAS 1.IG6
210	Closing balance [current period]