Commission Implementing Regulation (EU) 2015/1278 Annex IV

Annex IV

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Annex IV

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ANNEX IV

1. Balance Sheet Statement [Statement of Financial Position]

1.3 Equity

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	010
010	Capital	BAD art 4.Liabilities(9), BAD art 22	IAS 1.54(r), BAD art 22	46
020	Paid up capital	BAD art 4.Liabilities(9)	IAS 1.78(e)
030	Unpaid capital which has been called up	BAD art 4.Liabilities(9)	IAS 1.78(e); Annex V.Part 2.14
040	Share premium	BAD art 4.Liabilities(10); CRR art 4(124)	IAS 1.78(e); CRR art 4(124)	46
050	Equity instruments issued other than capital	Annex V.Part 2.15-16	Annex V.Part 2.15-16	46
060	Equity component of compound financial instruments	4th Directive art 42a(5a); Annex V.Part 2.15	IAS 32.28-29; Annex V.Part 2.15
070	Other equity instruments issued	Annex V.Part 2.16	Annex V.Part 2.16
080	Other equity	Annex V.Part 2.17	IFRS 2.10; Annex V.Part 2.17
090	Accumulated other comprehensive income	CRR art 4(100)	CRR art 4(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(b)
130	Hedge of net investments in foreign operations [effective portion]	4th Directive art 42a(1), (5a)	IAS 39.102(a)
140	Foreign currency translation	BAD art 39(6)	IAS 21.52(b); IAS 21.32, 38-49
150	Hedging derivatives. Cash flow hedges [effective portion]	4th Directive art 42a(1), (5a)	IFRS 7.23(c); IAS 39.95-101
160	Available-for-sale financial assets	4th Directive art 42a(1), (5a)	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	BAD art 4.Liabilities(13); CRR art 4(123)	CRR art 4(123)
200	Revaluation reserves	BAD art 4.Liabilities(12)	IFRS 1.30, D5-D8; Annex V.Part 2.18
201	Tangible assets	4th Directive art 33(1)(c)
202	Equity instruments	4th Directive art 33(1)(c)
203	Debt securities	4th Directive art 33(1)(c)
204	Other	4th Directive art 33(1)(c)
205	Fair value reserves	4th Directive art 42a(1)
206	Hedge of net investments in foreign operations	4th Directive art 42a(1); art 42c(1)(b)
207	Hedging derivatives.Cash flow hedges	4th Directive art 42a(1); art 42c(1)(a); CRR article 30(a)
208	Hedging derivatives. Other hedges	4th Directive art 42a(1); art 42c(1)(a)
209	Non-trading non-derivative financial assets measured at fair value to equity	4th Directive art 42a(1); art 42c (2)
210	Other reserves	BAD art 4 Liabilities(11)-(13)	IAS 1.54; IAS 1.78(e)
215	Funds for general banking risks [if presented within equity]	BAD art 38.1; CRR art 4(112); Annex V.Part 1.38
220	Reserves or accumulated losses of investments in subsidaries, joint ventures and associates	4th Directive art 59.4;Annex V.Part 2.19	IAS 28.11; Annex V.Part 2.19
230	Other	Annex V.Part 2.19	Annex V.Part 2.19
235	First consolidation differences	7th Directive 19(1)(c)
240	(-) Treasury shares	4th Directive.Assets C (III)(7), D (III)(2); Annex V.Part 2.20	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	BAD art 4.Liabilities(14)	IAS 27.28; IAS 1.81B (b)(ii)	2
260	(-) Interim dividends	CRR Article 26(2b)	IAS 32.35
270	Minority interests [Non-controlling interests]	7th Directive art 21	IAS 27.4; IAS 1.54(q); IAS 27.27
280	Accumulated Other Comprehensive Income	CRR art 4(100)	IAS 27.27-28; CRR art 4(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	BAD art 4.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

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Income	Expenses
				Annex V.Part 2.95	Annex V.Part 2.95
				010	020
010	Derivatives -Trading	CRR Annex II; Annex V.Part 2.96	IAS 39.9; Annex V.Part 2.96
020	Debt securities	Annex V.Part 1.26	Annex V.Part 1.26
030	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
040	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
050	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
060	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
070	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
080	Loans and advances	Annex V.Part 1.27	Annex V.Part 1.27
090	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
100	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
110	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
120	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
130	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
140	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
150	Other assets	Annex V.Part 1.51	Annex V.Part 1.51
160	Deposits	ECB/2008/32 Annex 2.Part 2.9	ECB/2008/32 Annex 2.Part 2.9
170	Central banks	Annex V.Part 1.35(a)	Annex V.Part 1.35(a)
180	General governments	Annex V.Part 1.35(b)	Annex V.Part 1.35(b)
190	Credit institutions	Annex V.Part 1.35(c)	Annex V.Part 1.35(c)
200	Other financial corporations	Annex V.Part 1.35(d)	Annex V.Part 1.35(d)
210	Non-financial corporations	Annex V.Part 1.35(e)	Annex V.Part 1.35(e)
220	Households	Annex V.Part 1.35(f)	Annex V.Part 1.35(f)
230	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
240	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
250	Derivatives — Hedge accounting, interest rate risk	Annex V.Part 2.95	Annex V.Part 2.95
260	Other Liabilities	Annex V.Part 2.10	Annex V.Part 2.10
270	INTEREST	BAD art 27.Vertical layout(1), (2)	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 National GAAP based on BAD	References National GAAP compatible IFRS	Current period
		References National GAAP based on BAD	References National GAAP compatible IFRS	010
010	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
020	Debt securities	Annex V.Part 1.26	Annex V.Part 1.26
030	Loans and advances	Annex V.Part 1.27	Annex V.Part 1.27
040	Deposits	ECB/2008/32 Annex 2.Part 2.9	ECB/2008/32 Annex 2.Part 2.9
050	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
060	Other financial liabilities	Annex V.Part 1.32-34	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	BAD art 27.Vertical layout(6)	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 National GAAP based on BAD	References National GAAP compatible IFRS	Current period
		References National GAAP based on BAD	References National GAAP compatible IFRS	010
010	Derivatives	CRR Annex II	IAS 39.9
020	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
030	Debt securities	Annex V.Part 1.26	Annex V.Part 1.26
040	Loans and advances	Annex V.Part 1.27	Annex V.Part 1.27
050	Short positions		IAS 39 AG 15(b)
060	Deposits	ECB/2008/32 Annex 2.Part 2.9	ECB/2008/32 Annex 2.Part 2.9
070	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
080	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
090	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i)
100	Derivatives	CRR Annex II
110	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
120	Debt securities	Annex V.Part 1.26
130	Loans and advances	Annex V.Part 1.27
140	Short positions
150	Deposits	ECB/2008/32 Annex 2.Part 2.9
160	Debt securities issued	Annex V.Part 1.31
170	Other financial liabilities	Annex V.Part 1.32-34
180	GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6)

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

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
		References National GAAP based on BAD	References National GAAP compatible IFRS	010
010	Interest rate instruments and related derivatives	Annex V.Part 2.99(a)	Annex V.Part 2.99(a)
020	Equity instruments and related derivatives	Annex V.Part 2.99(b)	Annex V.Part 2.99(b)
030	Foreign exchange trading and derivatives related with foreign exchange and gold	Annex V.Part 2.99(c)	Annex V.Part 2.99(c)
040	Credit risk instruments and related derivatives	Annex V.Part 2.99(d)	Annex V.Part 2.99(d)
050	Derivatives related with commodities	Annex V.Part 2.99(e)	Annex V.Part 2.99(e)
060	Other	Annex V.Part 2.99(f)	Annex V.Part 2.99(f)
070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i)
080	Interest rate instruments and related derivatives	Annex V.Part 2.99(a)
090	Equity instruments and related derivatives	Annex V.Part 2.99(b)
100	Foreign exchange trading and derivatives related with foreign exchange and gold	Annex V.Part 2.99(c)
110	Credit risk instruments and related derivatives	Annex V.Part 2.99(d)
120	Derivatives related with commodities	Annex V.Part 2.99(e)
130	Other	Annex V.Part 2.99(f)
140	GAINS OR (-) LOSSES ON TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6)

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

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period	Changes in fair value due to credit risk
					Annex V.Part 2.100
				010	020
010	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
020	Debt securities	Annex V.Part 1.26	Annex V.Part 1.26
030	Loans and advances	Annex V.Part 1.27	Annex V.Part 1.27
040	Deposits	ECB/2008/32 Annex 2.Part 2.9	ECB/2008/32 Annex 2.Part 2.9
050	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.31
060	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.32-34
070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i)
080	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
090	Debt securities	Annex V.Part 1.26
100	Loans and advances	Annex V.Part 1.27
110	Deposits	ECB/2008/32 Annex 2.Part 2.9
120	Debt securities issued	Annex V.Part 1.31
130	Other financial liabilities	Annex V.Part 1.32-34
140	GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS AND LIABILITIES, NET	BAD art 27.Vertical layout(6)

16.6 Gains or losses from hedge accounting

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
		References National GAAP based on BAD	References National GAAP compatible IFRS	010
010	Fair value changes of the hedging instrument [including discontinuation]	4th Directive art 42a(1), (5a); art 42c(1)(a)	IFRS 7.24(a)(i)
020	Fair value changes of the hedged item attributable to the hedged risk	4th Directive art 42a(1), (5a); art 42c(1)(a)	IFRS 7.24(a)(ii)
030	Ineffectiveness in profit or loss from cash flow hedges	4th Directive art 42a(1), (5a); art 42c(1)(a)	IFRS 7.24(b)
040	Ineffectiveness in profit or loss from hedges of net investments in foreign operations	4th Directive art 42a(1), (5a); art 42c(1)(a)	IFRS 7.24(c)
050	GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET	4th Directive art 42a(1), (5a), art 42c(1)(a)	IFRS 7.24

16.7 Impairment on financial and non-financial assets

		References National GAAP based on BAD	References National GAAP compatible IFRS	Current period
				Additions Annex V.Part 2.102	Reversals Annex V.Part 2.102	Total	Accumulated impairment
				010	020	030	040
010	Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss	BAD art 35-37	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	BAD art 27.Vertical layout(13)-(14)	IAS 28.40-43
070	Subsidiaries		IFRS 10 Appendix A
080	Joint ventures		IAS 28.3
090	Associates	4th Directive art 17	IAS 28.3
100	Impairment or (-) reversal of impairment on non-financial assets		IAS 36.126(a),(b)
110	Property, plant and equipment	BAD art 27.Vertical layout(9)	IAS 16.73(e)(v-vi)
120	Investment properties	BAD art 27.Vertical layout(9)	IAS 40.79(d)(v)
130	Goodwill	BAD art 27.Vertical layout(9)	IAS 36.10b; IAS 36.88-99, 124; IFRS 3 Appendix B67(d)(v)
140	Other intangible assets	BAD art 27.Vertical layout(9)	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 National GAAP based on BAD	References National GAAP compatible IFRS	Carrying amount
				Domestic activitivies	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	BAD art 4.Assets(1)	IAS 1.54 (i)
020	Cash on hand	Annex V.Part 2.1	Annex V.Part 2.1
030	Cash balances at central banks	BAD art 13(2); Annex V.Part 2.2	Annex V.Part 2.2
040	Other demand deposits		Annex V.Part 2.3
050	Financial assets held for trading	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(ii); IAS 39.9, AG 14
060	Derivatives	CRR Annex II	IAS 39.9
070	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
091	Trading financial assets	Annex V.Part 1.15
092	Derivatives	CRR Annex II; Annex V.Part 1.15
093	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
094	Debt securities	Annex V.Part 1.24, 26
095	Loans and advances	Annex V.Part 1.24, 27
100	Financial assets designated at fair value through profit or loss	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(a)(i); IAS 39.9
110	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
120	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
130	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
140	Available-for-sale financial assets	4th Directive art 42a(1), (5a); IAS 39.9	IFRS 7.8(d); IAS 39.9
150	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5	IAS 32.11
160	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
170	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
171	Non-trading non-derivative financial assets measured at fair value through profit or loss	4th Directive art 42a(1), (4)
172	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
173	Debt securities	Annex V.Part 1.24, 26
174	Loan and advances	4th Directive art 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 art 42a(1); art 42c (2)
176	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
177	Debt securities	Annex V.Part 1.24, 26
178	Loan and advances	4th Directive art 42a(1), (4)(b); Annex V.Part 1.24, 27
180	Loans and receivables	4th Directive art 42a(4)(b),(5a); IAS 39.9	IFRS 7.8(c); IAS 39.9, AG16, AG26; Annex V.Part 1.16
190	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
200	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
210	Held-to-maturity investments	4th Directive art 42a(4)(a),(5a); IAS 39.9	IFRS 7.8(b); IAS 39.9, AG16, AG26
220	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.24, 26
230	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.24, 27
231	Non-trading debt instruments measured at a cost-based method	BAD art 37.1; art 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 art 35-37; Annex V.Part 1.17
235	Equity instruments	ECB/2008/32 Annex 2.Part 2.4-5
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 art 42a(1), (5a); art 42c(1)(a); IAS 39.9; Annex V.Part 1.19	IFRS 7.22(b); IAS 39.9
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	4th Directive art 42a(5), (5a); IAS 39.89A (a)	IAS 39.89A(a)
260	Tangible assets	BAD art 4.Assets(10)
270	Intangible assets	BAD art 4.Assets(9); CRR art 4(115)	IAS 1.54(c); CRR art 4(115)
280	Investments in subsidaries, joint ventures and associates	BAD art 4.Assets(7)-(8); 4th Directive art 17; Annex V.Part 2.4	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	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	BAD art 4 Assets	IAS 1.9(a), IG 6

46. Statement of changes in equity

Sources of equity changes				Capital	Share premium	Equity instruments issued other than Capital	Other equity	Accumulated other comprehensive income	Retained earnings	Revaluation reserves	Fair value reserves
			References National GAAP compatible IFRS	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(123)	IFRS 1.30 D5-D8
		References National GAAP based on BAD		BAD art 4.Liabilities(9), BAD art 22	BAD art 4.Liabilities(10); CRR art 4(124)	Annex V.Part 2.15-17	Annex V.Part 2.17	4th Directive art 42a(1), (5a)	BAD art 4 Liabilities (13); CRR art 4(123)		BAD art 4.Liabilities(12)
		References National GAAP based on BAD		010	020	030	040	050	060	070	075
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				Other reserves	First consolidation differences	(-) Treasury shares	Profit or (-) loss atributable to owners of the parent	(-) Interim dividends	Minority interests		Total
				Other reserves	First consolidation differences	(-) Treasury shares	Profit or (-) loss atributable to owners of the parent	(-) Interim dividends	Accumulated Other Comprehensive Income	Other items	Total
			References National GAAP compatible IFRS	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
		References National GAAP based on BAD			7th Directive 19(1)(c)	4th Directive.Assets C (III)(7), D (III)(2); Annex V.Part 2.20	BAD art 4.Liabilities(14)	CRR Article 26(2b)	7th Directive art 21	7th Directive art 21
		References National GAAP based on BAD		080	085	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]