ANNEX III
REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
FINREP TEMPLATES FOR IFRS | ||
TEMPLATE NUMBER | TEMPLATE CODE | NAME OF THE TEMPLATE OR OF THE GROUP OF TEMPLATES |
PART 1 [QUARTERLY FREQUENCY] | ||
Balance Sheet Statement [Statement of Financial Position] | ||
1.1 | F 01.01 | Balance Sheet Statement: assets |
1.2 | F 01.02 | Balance Sheet Statement: liabilities |
1.3 | F 01.03 | Balance Sheet Statement: equity |
2 | F 02.00 | Statement of profit or loss |
3 | F 03.00 | Statement of comprehensive income |
Breakdown of financial assets by instrument and by counterparty sector | ||
4.1 | F 04.01 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
4.2 | F 04.02 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
4.3 | F 04.03 | Breakdown of financial assets by instrument and by counterparty sector: available-for-sale financial assets |
4.4 | F 04.04 | Breakdown of financial assets by instrument and by counterparty sector: loans and receivables and held-to-maturity investments |
4.5 | F 04.05 | Subordinated financial assets |
5 | F 05.00 | Breakdown of loans and advances by product |
6 | F 06.00 | Breakdown of loans and advances to non-financial corporations by NACE codes |
7 | F 07.00 | Financial assets subject to impairment that are past due or impaired |
Breakdown of financial liabilities | ||
8.1 | F 08.01 | Breakdown of financial liabilities by product and by counterparty sector |
8.2 | F 08.02 | Subordinated financial liabilities |
Loan commitments, financial guarantees and other commitments | ||
9.1 | F 09.01 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
9.2 | F 09.02 | Loan commitments, financial guarantees and other commitments received |
10 | F 10.00 | Derivatives - Trading |
Derivatives - Hedge accounting | ||
11.1 | F 11.01 | Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge |
12 | F 12.00 | Movements in allowances for credit losses and impairment of equity instruments |
Collateral and guarantees received | ||
13.1 | F 13.01 | Breakdown of loans and advances by collateral and guarantees |
13.2 | F 13.02 | Collateral obtained by taking possession during the period [held at the reporting date] |
13.3 | F 13.03 | Collateral obtained by taking possession [tangible assets] accumulated |
14 | F 14.00 | Fair value hierarchy: financial instruments at fair value |
15 | F 15.00 | Derecognition and financial liabilities associated with transferred financial assets |
Breakdown of selected statement of profit or loss items | ||
16.1 | F 16.01 | Interest income and expenses by instrument and counterparty sector |
16.2 | F 16.02 | Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument |
16.3 | F 16.03 | Gains or losses on financial assets and liabilities held for trading by instrument |
16.4 | F 16.04 | Gains or losses on financial assets and liabilities held for trading by risk |
16.5 | F 16.05 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument |
16.6 | F 16.06 | Gains or losses from hedge accounting |
16.7 | F 16.07 | Impairment on financial and non-financial assets |
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet | ||
17.1 | F 17.01 | Reconciliation between accounting and CRR scope of consolidation: Assets |
17.2 | F 17.02 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures - loan commitments, financial guarantees and other commitments given |
17.3 | F 17.03 | Reconciliation between accounting and CRR scope of consolidation: Liabilities |
18 | F 18.00 | Performing and non-performing exposures |
19 | F 19.00 | Forborne exposures |
PART 2 [QUATERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] | ||
Geographical breakdown | ||
20.1 | F 20.01 | Geographical breakdown of assets by location of the activities |
20.2 | F 20.02 | Geographical breakdown of liabilities by location of the activities |
20.3 | F 20.03 | Geographical breakdown of main statement of profit or loss items by location of the activities |
20.4 | F 20.04 | Geographical breakdown of assets by residence of the counterparty |
20.5 | F 20.05 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
20.6 | F 20.06 | Geographical breakdown of liabilities by residence of the counterparty |
20.7 | F 20.07 | Geographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes |
21 | F 21.00 | Tangible and intangible assets: assets subject to operating lease |
Asset management, custody and other service functions | ||
22.1 | F 22.01 | Fee and commission income and expenses by activity |
22.2 | F 22.02 | Assets involved in the services provided |
PART 3 [SEMI-ANNUAL] | ||
Off-balance sheet activities: interests in unconsolidated structured entities | ||
30.1 | F 30.01 | Interests in unconsolidated structured entities |
30.2 | F 30.02 | Breakdown of interests in unconsolidated structured entities by nature of the activities |
Related parties | ||
31.1 | F 31.01 | Related parties: amounts payable to and amounts receivable from |
31.2 | F 31.02 | Related parties: expenses and income generated by transactions with |
PART 4 [ANNUAL] | ||
Group structure | ||
40.1 | F 40.01 | Group structure: "entity-by-entity" |
40.2 | F 40.02 | Group structure: "instrument-by-instrument" |
Fair value | ||
41.1 | F 41.01 | Fair value hierarchy: financial instruments at amortised cost |
41.2 | F 41.02 | Use of the Fair Value Option |
41.3 | F 41.03 | Hybrid financial instruments not designated at fair value through profit or loss |
42 | F 42.00 | Tangible and intangible assets: carrying amount by measurement method |
43 | F 43.00 | Provisions |
Defined benefit plans and employee benefits | ||
44.1 | F 44.01 | Components of net defined benefit plan assets and liabilities |
44.2 | F 44.02 | Movements in defined benefit plan obligations |
44.3 | F 44.03 | Memo items [related to staff expenses] |
Breakdown of selected items of statement of profit or loss | ||
45.1 | F 45.01 | Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio |
45.2 | F 45.02 | Gains or losses on derecognition of non-financial assets other than held for sale |
45.3 | F 45.03 | Other operating income and expenses |
46 | F 46.00 | Statement of changes in equity |
1. Balance Sheet Statement [Statement of Financial Position]
1.2. Liabilities
References | Breakdown in table | Carrying amount | ||
010 | ||||
010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 | 8 | |
020 | Derivatives | IAS 39.9, AG 15(a) | 10 | |
030 | Short positions | IAS 39.AG 15(b) | 8 | |
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | 8 | |
050 | Debt securities issued | Annex V.Part 1.31 | 8 | |
060 | Other financial liabilities | Annex V.Part 1.32-34 | 8 | |
070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IAS 39.9 | 8 | |
080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | 8 | |
090 | Debt securities issued | Annex V.Part 1.31 | 8 | |
100 | Other financial liabilities | Annex V.Part 1.32-34 | 8 | |
110 | Financial liabilities measured at amortised cost | IFRS 7.8(f); IAS 39.47 | 8 | |
120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | 8 | |
130 | Debt securities issued | Annex V.Part 1.31 | 8 | |
140 | Other financial liabilities | Annex V.Part 1.32-34 | 8 | |
150 | Derivatives – Hedge accounting | IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 | 8 | |
160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b) | ||
170 | Provisions | IAS 37.10; IAS 1.54(l) | 43 | |
180 | Pensions and other post employment defined benefit obligations | IAS 19.63; IAS 1.78(d); Annex V.Part 2.8 | 43 | |
190 | Other long term employee benefits | IAS 19.153; IAS 1.78(d); Annex V.Part 2.8 | 43 | |
200 | Restructuring | IAS 37.71, 84(a) | 43 | |
210 | Pending legal issues and tax litigation | IAS 37.Appendix C. Examples 6 and 10 | 43 | |
220 | Commitments and guarantees given | IAS 37.Appendix C.9 | 43 | |
230 | Other provisions | 43 | ||
240 | Tax liabilities | IAS 1.54(n-o) | ||
250 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | ||
260 | Deferred tax liabilities | IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) | ||
270 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9 | ||
280 | Other liabilities | Annex V.Part 2.10 | ||
290 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11 | ||
300 | TOTAL LIABILITIES | IAS 1.9(b);IG 6 | ||
2. Statement of profit or loss
References | Breakdown in table | Current period | ||
010 | ||||
010 | Interest income | IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21 | 16 | |
020 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 | ||
030 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e) | ||
040 | Available-for-sale financial assets | IFRS 7.20(b); IAS 39.55(b); IAS 39.9 | ||
050 | Loans and receivables | IFRS 7.20(b); IAS 39.9, 39.46(a) | ||
060 | Held-to-maturity investments | IFRS 7.20(b); IAS 39.9, 39.46(b) | ||
070 | Derivatives - Hedge accounting, interest rate risk | IAS 39.9; Annex V.Part 2.23 | ||
080 | Other assets | Annex V.Part 2.25 | ||
085 | Interest income on liabilities | Annex V.Part 2.25 | ||
090 | (Interest expenses) | IAS 1.97; Annex V.Part 2.21 | 16 | |
100 | (Financial liabilities held for trading) | IFRS 7.20(a)(i), B5(e); Annex V.Part 2.24 | ||
110 | (Financial liabilities designated at fair value through profit or loss) | IFRS 7.20(a)(i), B5(e) | ||
120 | (Financial liabilities measured at amortised cost) | IFRS 7.20(b); IAS 39.47 | ||
130 | (Derivatives - Hedge accounting, interest rate risk) | IAS 39.9; Annex V.Part 2.23 | ||
140 | (Other liabilities) | Annex V.Part 2.26 | ||
145 | (Interest expense on assets) | Annex V.Part 2.26 | ||
150 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | ||
160 | Dividend income | IAS 18.35(b)(v); Annex V.Part 2.28 | ||
170 | Financial assets held for trading | IFRS 7.20(a)(i), B5(e) | ||
180 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i), B5(e); IAS 39.9 | ||
190 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) | ||
200 | Fee and commission income | IFRS 7.20(c) | 22 | |
210 | (Fee and commission expenses) | IFRS 7.20(c) | 22 | |
220 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss, net | IFRS 7.20(a) (ii-v); Annex V.Part 2.97 | 16 | |
230 | Available-for-sale financial assets | IFRS 7.20(a)(ii); IAS 39.9, 39.55(b) | ||
240 | Loans and receivables | IFRS 7.20(a)(iv); IAS 39.9, 39.56 | ||
250 | Held-to-maturity investments | IFRS 7.20(a)(iii); IAS 39.9, 39.56 | ||
260 | Financial liabilities measured at amortised cost | IFRS 7.20(a)(v); IAS 39.56 | ||
270 | Other | |||
280 | Gains or (-) losses on financial assets and liabilities held for trading, net | IFRS 7.20(a)(i); IAS 39.55(a) | 16 | |
290 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a)(i); IAS 39.55(a) | 16, 45 | |
300 | Gains or (-) losses from hedge accounting, net | IFRS 7.24; Annex V.Part 2.30 | 16 | |
310 | Exchange differences [gain or (-) loss], net | IAS 21.28, 52 (a) | ||
330 | Gains or (-) losses on derecognition of non financial assets, net | IAS 1.34 | 45 | |
340 | Other operating income | Annex V.Part 2.141-143 | 45 | |
350 | (Other operating expenses) | Annex V.Part 2.141-143 | 45 | |
355 | TOTAL OPERATING INCOME, NET | |||
360 | (Administrative expenses) | |||
370 | (Staff expenses) | IAS 19.7; IAS 1.102, IG 6 | 44 | |
380 | (Other administrative expenses) | |||
390 | (Depreciation) | IAS 1.102, 104 | ||
400 | (Property, Plant and Equipment) | IAS 1.104; IAS 16.73(e)(vii) | ||
410 | (Investment Properties) | IAS 1.104; IAS 40.79(d)(iv) | ||
420 | (Other intangible assets) | IAS 1.104; IAS 38.118(e)(vi) | ||
430 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | 43 | |
440 | (Commitments and guarantees given) | |||
450 | (Other provisions) | |||
460 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | IFRS 7.20(e) | 16 | |
470 | (Financial assets measured at cost) | IFRS 7.20(e); IAS 39.66 | ||
480 | (Available- for-sale financial assets) | IFRS 7.20(e); IAS 39.67 | ||
490 | (Loans and receivables | IFRS 7.20(e); IAS 39.63 | ||
500 | (Held to maturity investments) | IFRS 7.20(e); IAS 39.63 | ||
510 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | IAS 28.40-43 | 16 | |
520 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | 16 | |
530 | (Property, plant and equipment) | IAS 16.73(e)(v-vi) | ||
540 | (Investment properties) | IAS 40.79(d)(v) | ||
550 | (Goodwill) | IFRS 3.Appendix B67(d)(v); IAS 36.124 | ||
560 | (Other intangible assets) | IAS 38.118 (e)(iv)(v) | ||
570 | (Other) | IAS 36.126 (a)(b) | ||
580 | Negative goodwill recognised in profit or loss | IFRS 3.Appendix B64(n)(i) | ||
590 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates | IAS 1.82(c) | ||
600 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.27 | ||
610 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | ||
620 | (Tax expense or (-) income related to profit or loss from continuing operations) | IAS 1.82(d); IAS 12.77 | ||
630 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | IAS 1, IG 6 | ||
640 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(e); IFRS 5.33(a), 5.33 A | ||
650 | Profit or (-) loss before tax from discontinued operations | IFRS 5.33(b)(i) | ||
660 | (Tax expense or (-) income related to discontinued operations) | IFRS 5.33 (b)(ii),(iv) | ||
670 | PROFIT OR (-) LOSS FOR THE YEAR | IAS 1.81A(a) | ||
680 | Attributable to minority interest [non-controlling interests] | IAS 1.83(a)(i) | ||
690 | Attributable to owners of the parent | IAS 1.81B (b)(ii) | ||
8. Breakdown of financial liabilities
8.1. Breakdown of financial liabilities by product and by counterparty sector
References | Carrying amount | Amount of cumulative change in fair values attributable to changes in credit risk | Amount contractually required to pay at maturity | |||||
Held for trading | Designated at fair value through profit or loss | Amortised cost | Hedge accounting | |||||
IFRS 7.8(e)(ii); IAS 39.9, AG 14-15 | IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 | IFRS 7.22(b); IAS 39.9 | CRR art 30(b), art 424(1)(d)(i) | ||||
010 | 020 | 030 | 037 | 040 | 050 | |||
010 | Derivatives | IAS 39.9, AG 15(a) | ||||||
020 | Short positions | IAS 39 AG 15(b) | ||||||
030 | Equity instruments | IAS 32.11 | ||||||
040 | Debt securities | Annex V.Part 1.24, 26 | ||||||
050 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ||||||
060 | Central banks | Annex V.Part 1.35(a) | ||||||
070 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ||||||
080 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ||||||
090 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||
100 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ||||||
110 | General governments | Annex V.Part 1.35(b) | ||||||
120 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ||||||
130 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ||||||
140 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||
150 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ||||||
160 | Credit institutions | Annex V.Part 1.35(c) | ||||||
170 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ||||||
180 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ||||||
190 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||
200 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ||||||
210 | Other financial corporations | Annex V.Part 1.35(d) | ||||||
220 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ||||||
230 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ||||||
240 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||
250 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ||||||
260 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||
270 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ||||||
280 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ||||||
290 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||
300 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ||||||
310 | Households | Annex V.Part 1.35(f) | ||||||
320 | Current accounts / overnight deposits | ECB/2013/33 Annex 2.Part 2.9.1 | ||||||
330 | Deposits with agreed maturity | ECB/2013/33 Annex 2.Part 2.9.2 | ||||||
340 | Deposits redeemable at notice | ECB/2013/33 Annex 2.Part 2.9.3; Annex V.Part 2.51 | ||||||
350 | Repurchase agreements | ECB/2013/33 Annex 2.Part 2.9.4 | ||||||
360 | Debt securities issued | Annex V.Part 1.31; Annex V.Part 2.52 | ||||||
370 | Certificates of deposits | Annex V.Part 2.52(a) | ||||||
380 | Asset-backed securities | CRR art 4(1)(61) | ||||||
390 | Covered bonds | CRR art 129(1) | ||||||
400 | Hybrid contracts | IAS 39.10-11, AG27, AG29; IFRIC 9; Annex V.Part 2.52(d) | ||||||
410 | Other debt securities issued | 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 | ||||||
450 | FINANCIAL LIABILITIES | |||||||
8.2. Subordinated financial liabilities
Carriyng amount | ||||
References | Designated at fair value through profit or loss | At amortized cost | ||
IFRS 7.8(e)(i); IAS 39.9 | IFRS 7.8(f); IAS 39.47 | |||
010 | 020 | |||
010 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ||
020 | Debt securities issued | Annex V.Part 1.31 | ||
030 | SUBORDINATED FINANCIAL LIABILITIES | Annex V.Part 2.53-54 | ||
14. Fair value hierachy: financial instruments at fair value
References | Fair value hierarchy IFRS 13.93 (b) | Change in fair value for the period ITS V.Part 2.86 | Accumulated change in fair value before taxes ITS V.Part 2.87 | |||||||
Level 1 | Level 2 | Level 3 | Level 2 | Level 3 | Level 1 | Level 2 | Level 3 | |||
IFRS 13.76 | IFRS 13.81 | IFRS 13.86 | IFRS 13.81 | IFRS 13.86, 93(f) | IFRS 13.76 | IFRS 13.81 | IFRS 13.86 | |||
010 | 020 | 030 | 040 | 050 | 060 | 070 | 080 | |||
ASSETS | ||||||||||
010 | Financial assets held for trading | IFRS 7.8(a)(ii); IAS 39.9, AG 14 | ||||||||
020 | Derivatives | IAS 39.9 | ||||||||
030 | Equity instruments | IAS 32.11 | ||||||||
040 | Debt securities | Annex V.Part 1.24, 26 | ||||||||
050 | Loans and advances | Annex V.Part 1.24, 27 | ||||||||
060 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); 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 | Available-for-sale financial assets | IFRS 7.8 (h)(d); 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 | Derivatives – Hedge accounting | IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19 | ||||||||
LIABILITIES | ||||||||||
150 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 | ||||||||
160 | Derivatives | IAS 39.9, AG 15(a) | ||||||||
170 | Short positions | IAS 39 AG 15(b) | ||||||||
180 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ||||||||
190 | Debt securities issued | Annex V.Part 1.31 | ||||||||
200 | Other financial liabilities | Annex V.Part 1.32-34 | ||||||||
210 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e) (i); IAS 39.9 | ||||||||
220 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ||||||||
230 | Debt securities issued | Annex V.Part 1.31 | ||||||||
240 | Other financial liabilities | Annex V.Part 1.32-34 | ||||||||
250 | Derivatives – Hedge accounting | IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19 | ||||||||
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/2013/33 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 | ||
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/2013/33 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/2013/33 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/2013/33 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 | ||
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 | ||
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 | ||||
17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet
17.1. Assets
References | Accounting scope of consolidation [Carrying amount] | ||
010 | |||
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 | Investments in subsidaries, joint ventures and associates | IAS 1.54(e); Annex V.Part 2.4 | |
270 | Assets under reinsurance and insurance contracts | IFRS 4.IG20.(b)-(c); Annex V.Part 2.105 | |
280 | Tangible assets | ||
290 | Intangible assets | IAS 1.54(c); CRR art 4(1)(115) | |
300 | Goodwill | IFRS 3.B67(d); CRR art 4(1)(113) | |
310 | Other intangible assets | IAS 38.8,118 | |
320 | Tax assets | IAS 1.54(n-o) | |
330 | Current tax assets | IAS 1.54(n); IAS 12.5 | |
340 | Deferred tax assets | IAS 1.54(o); IAS 12.5; CRR art 4(1)(106) | |
350 | Other assets | Annex V.Part 2.5 | |
360 | Non-current assets and disposal groups classified as held for sale | IAS 1.54(j); IFRS 5.38, Annex V.Part 2.6 | |
370 | TOTAL ASSETS | IAS 1.9(a), IG 6 | |
17.2. Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given
References | Accounting scope of consolidation [Nominal amount] | ||
010 | |||
010 | Loan commitments given | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 | |
020 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | |
030 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | |
040 | OFF-BALANCE SHEET EXPOSURES | ||
17.3. Liabilities and equity
References | Accounting scope of consolidation [Carrying amount] | ||
010 | |||
010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 | |
020 | Derivatives | IAS 39.9, AG 15(a) | |
030 | Short positions | IAS 39.AG 15(b) | |
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | |
050 | Debt securities issued | Annex V.Part 1.31 | |
060 | Other financial liabilities | Annex V.Part 1.32-34 | |
070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IAS 39.9 | |
080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | |
090 | Debt securities issued | Annex V.Part 1.31 | |
100 | Other financial liabilities | Annex V.Part 1.32-34 | |
110 | Financial liabilities measured at amortised cost | IFRS 7.8(f); IAS 39.47 | |
120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | |
130 | Debt securities issued | Annex V.Part 1.31 | |
140 | Other financial liabilities | Annex V.Part 1.32-34 | |
150 | Derivatives – Hedge accounting | IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 | |
160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b) | |
170 | Liabilities under insurance and reinsurance contracts | IFRS 4.IG20(a); Annex V.Part 2.106 | |
180 | Provisions | IAS 37.10; IAS 1.54(l) | |
190 | Tax liabilities | IAS 1.54(n-o) | |
200 | Current tax liabilities | IAS 1.54(n); IAS 12.5 | |
210 | Deferred tax liabilities | IAS 1.54(o); IAS 12.5; CRR art 4(1)(108) | |
220 | Share capital repayable on demand | IAS 32 IE 33; IFRIC 2; Annex V.Part 2.9 | |
230 | Other liabilities | Annex V.Part 2.10 | |
240 | Liabilities included in disposal groups classified as held for sale | IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.11 | |
250 | LIABILITIES | IAS 1.9(b);IG 6 | |
260 | Capital | IAS 1.54(r), BAD art 22 | |
270 | Share premium | IAS 1.78(e); CRR art 4(1)(124) | |
280 | Equity instruments issued other than capital | Annex V.Part 2.15-16 | |
290 | Other equity | IFRS 2.10; Annex V.Part 2.17 | |
300 | Accumulated other comprehensive income | CRR art 4(1)(100) | |
310 | Retained earnings | CRR art 4(1)(123) | |
320 | Revaluation reserves | IFRS 1.30, D5-D8 | |
330 | Other reserves | IAS 1.54; IAS 1.78 (e) | |
340 | (-) Treasury shares | IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.20 | |
350 | Profit or loss attributable to owners of the parent | IAS 27.28; IAS 1.83(a)(ii) | |
360 | (-) Interim dividends | IAS 32.35 | |
370 | Minority interests [Non-controlling interests] | IAS 27.4; IAS 1.54(q); IAS 27.27 | |
380 | TOTAL EQUITY | IAS 1.9(c), IG 6 | |
390 | TOTAL EQUITY AND TOTAL LIABILITIES | IAS 1.IG6 | |
18. Information on performing and non-performing exposures
References | 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 art 178; Annex V. Part 2.61 | IAS 39. 58-70 | 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 | |||||||||||||||||||||
020 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
030 | General governments | Annex V.Part 1.35(b) | |||||||||||||||||||||
040 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
050 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
060 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
070 | Loans and advances | Annex V.Part 1.24, 27 | |||||||||||||||||||||
080 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
090 | General governments | Annex V.Part 1.35(b) | |||||||||||||||||||||
100 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
110 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
120 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | |||||||||||||||||||||
140 | Of which: Loans collateralised by commercial immovable property | ||||||||||||||||||||||
150 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
160 | Of which: Loans collateralised by residential immovable property | ||||||||||||||||||||||
170 | Of which: Credit for consumption | ||||||||||||||||||||||
180 | DEBT INSTRUMENTS AT AMORTISED COST | Annex V. Part I. 13 (d)(e) | |||||||||||||||||||||
190 | Debt securities | Annex V.Part 1.24, 26 | |||||||||||||||||||||
200 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
210 | General governments | Annex V.Part 1.35(b) | |||||||||||||||||||||
220 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
230 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
240 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
250 | Loans and advances | Annex V.Part 1.24, 27 | |||||||||||||||||||||
260 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
270 | General governments | Annex V.Part 1.35(b) | |||||||||||||||||||||
280 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
290 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
300 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
310 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
320 | DEBT INSTRUMENTS AT FAIR VALUE OTHER THAN HFT | Annex V. Part I. 13 (b)(c) | |||||||||||||||||||||
330 | DEBT INSTRUMENTS OTHER THAN HFT | Annex V. Part I. 13 (b)(c)(d)(e) | |||||||||||||||||||||
340 | Loan commitments given | IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57 | |||||||||||||||||||||
350 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
360 | General governments | Annex V.Part 1.35(b) | |||||||||||||||||||||
370 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
380 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
390 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
400 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
410 | Financial guarantees given | 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) | |||||||||||||||||||||
430 | General governments | Annex V.Part 1.35(b) | |||||||||||||||||||||
440 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
450 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
460 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
470 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
480 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | |||||||||||||||||||||
490 | Central banks | Annex V.Part 1.35(a) | |||||||||||||||||||||
500 | General governments | Annex V.Part 1.35(b) | |||||||||||||||||||||
510 | Credit institutions | Annex V.Part 1.35(c) | |||||||||||||||||||||
520 | Other financial corporations | Annex V.Part 1.35(d) | |||||||||||||||||||||
530 | Non-financial corporations | Annex V.Part 1.35(e) | |||||||||||||||||||||
540 | Households | Annex V.Part 1.35(f) | |||||||||||||||||||||
550 | OFF-BALANCE SHEET EXPOSURES | Annex V.Part 2.55 | |||||||||||||||||||||
19. Information forborne exposures
References | 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 art 178; Annex V. Part 2.61 | IAS 39. 58-70 | 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 | ||||||||||||||||||
020 | Central banks | Annex V.Part 1.35(a) | ||||||||||||||||||
030 | General governments | Annex V.Part 1.35(b) | ||||||||||||||||||
040 | Credit institutions | Annex V.Part 1.35(c) | ||||||||||||||||||
050 | Other financial corporations | Annex V.Part 1.35(d) | ||||||||||||||||||
060 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||||||||||||||
070 | Loans and advances | Annex V.Part 1.24, 27 | ||||||||||||||||||
080 | Central banks | Annex V.Part 1.35(a) | ||||||||||||||||||
090 | General governments | Annex V.Part 1.35(b) | ||||||||||||||||||
100 | Credit institutions | Annex V.Part 1.35(c) | ||||||||||||||||||
110 | Other financial corporations | Annex V.Part 1.35(d) | ||||||||||||||||||
120 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||||||||||||||
130 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | ||||||||||||||||||
140 | Of which: Loans collateralised by commercial immovable property | |||||||||||||||||||
150 | Households | Annex V.Part 1.35(f) | ||||||||||||||||||
160 | Of which: Loans collateralised by residential immovable property | |||||||||||||||||||
170 | Of which: Credit for consumption | |||||||||||||||||||
180 | DEBT INSTRUMENTS AT AMORTISED COST | Annex V. Part I. 13 (d)(e) | ||||||||||||||||||
190 | Debt securities | Annex V.Part 1.24, 26 | ||||||||||||||||||
200 | Central banks | Annex V.Part 1.35(a) | ||||||||||||||||||
210 | General governments | Annex V.Part 1.35(b) | ||||||||||||||||||
220 | Credit institutions | Annex V.Part 1.35(c) | ||||||||||||||||||
230 | Other financial corporations | Annex V.Part 1.35(d) | ||||||||||||||||||
240 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||||||||||||||
250 | Loans and advances | Annex V.Part 1.24, 27 | ||||||||||||||||||
260 | Central banks | Annex V.Part 1.35(a) | ||||||||||||||||||
270 | General governments | Annex V.Part 1.35(b) | ||||||||||||||||||
280 | Credit institutions | Annex V.Part 1.35(c) | ||||||||||||||||||
290 | Other financial corporations | Annex V.Part 1.35(d) | ||||||||||||||||||
300 | Non-financial corporations | Annex V.Part 1.35(e) | ||||||||||||||||||
310 | Households | Annex V.Part 1.35(f) | ||||||||||||||||||
320 | DEBT INSTRUMENTS AT FAIR VALUE OTHER THAN HFT | Annex V. Part I. 13 (b)(c) | ||||||||||||||||||
330 | DEBT INSTRUMENTS OTHER THAN HFT | Annex V. Part I. 13 (b)(c)(d)(e) | ||||||||||||||||||
340 | Loan commitments given | IAS 39.2 (h), 4 (a) (c), BC 15; CRR Annex I; Annex V.Part 2.56-57 | ||||||||||||||||||
20. Geographical breakdown
20.1. Geographical breakdown of assets by location of the activities
References | 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 | 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 | ||
20.2. Geographical breakdown of liabilities by location of the activities
References | Carrying amount | |||
Domestic activitivies | Non-domestic activities | |||
Annex V.Part 2.107 | Annex V.Part 2.107 | |||
010 | 020 | |||
010 | Financial liabilities held for trading | IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15 | ||
020 | Derivatives | IAS 39.9, AG 15(a) | ||
030 | Short positions | IAS 39.AG 15(b) | ||
040 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ||
050 | Debt securities issued | Annex V.Part 1.31 | ||
060 | Other financial liabilities | Annex V.Part 1.32-34 | ||
070 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8 (e)(i); IAS 39.9 | ||
080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ||
090 | Debt securities issued | Annex V.Part 1.31 | ||
100 | Other financial liabilities | Annex V.Part 1.32-34 | ||
110 | Financial liabilities measured at amortised cost | IFRS 7.8(f); IAS 39.47 | ||
120 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ||
130 | Debt securities issued | Annex V.Part 1.31 | ||
140 | Other financial liabilities | Annex V.Part 1.32-34 | ||
150 | Derivatives – Hedge accounting | IFRS 7.22(b); IAS 39.9; Annex V.Part 1.23 | ||
160 | Fair value changes of the hedged items in portfolio hedge of interest rate risk | IAS 39.89A(b) | ||
170 | Provisions | IAS 37.10; IAS 1.54(l) | ||
180 | Tax liabilities | IAS 1.54(n-o) | ||
190 | Share capital repayable on demand | IAS 32.IE 33; IFRIC 2; Annex V.Part 2.09 | ||
200 | Other liabilities | Annex V.Part 2.10 | ||
210 | Liabilities included in disposal groups classified as held for sale | IAS 1.54(p); IFRS 5.38 | ||
220 | LIABILITIES | IAS 1.9(b);IG 6 | ||
20.3. Geographical breakdown of statement of profit or loss items by location of the activities
References | Current period | |||
Domestic activitivies | Non-domestic activities | |||
Annex V.Part 2.107 | Annex V.Part 2.107 | |||
010 | 020 | |||
010 | Interest income | IAS 1.97; IAS 18.35(b)(iii); Annex V.Part 2.21 | ||
020 | (Interest expenses) | IAS 1.97; Annex V.Part 2.21 | ||
030 | (Expenses on share capital repayable on demand) | IFRIC 2.11 | ||
040 | Dividend income | IAS 18.35(b)(v); Annex V.Part 2.28 | ||
050 | Fee and commission income | IFRS 7.20(c) | ||
060 | (Fee and commission expenses) | IFRS 7.20(c) | ||
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)(ii-v) | ||
080 | Gains or (-) losses on financial assets and liabilities held for trading, net | IFRS 7.20(a)(i); IAS 39.55(a) | ||
090 | Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net | IFRS 7.20(a) (i); IAS 39.55(a) | ||
100 | Gains or (-) losses from hedge accounting, net | IFRS 7.24 | ||
110 | Exchange differences [gain or (-) loss], net | IAS 21.28, 52(a) | ||
130 | Gains or (-) losses on derecognition of non financial assets, net | IAS 1.34 | ||
140 | Other operating income | Annex V.Part 2.141-143 | ||
150 | (Other operating expenses) | Annex V.Part 2.141-143 | ||
155 | TOTAL OPERATING INCOME, NET | |||
160 | (Administrative expenses) | |||
170 | (Depreciation) | IAS 1.102, 104 | ||
180 | (Provisions or (-) reversal of provisions) | IAS 37.59, 84; IAS 1.98(b)(f)(g) | ||
190 | (Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) | IFRS 7.20(e) | ||
200 | (Impairment or (-) reversal of impairment of investments in subsidaries, joint ventures and associates) | IAS 28.40-43 | ||
210 | (Impairment or (-) reversal of impairment on non-financial assets) | IAS 36.126(a)(b) | ||
220 | Negative goodwill recognised in profit or loss | IFRS 3.Appendix B64(n)(i) | ||
230 | Share of the profit or (-) loss of investments in subsidaries, joint ventures and associates | IAS 1.82(c) | ||
240 | Profit or (-) loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations | IFRS 5.37; Annex V.Part 2.27 | ||
250 | PROFIT OR (-) LOSS BEFORE TAX FROM CONTINUING OPERATIONS | IAS 1.102, IG 6; IFRS 5.33 A | ||
260 | (Tax expense or (-) income related to profit or loss from continuing operations) | IAS 1.82(d); IAS 12.77 | ||
270 | PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS | IAS 1, IG 6 | ||
280 | Profit or (-) loss after tax from discontinued operations | IAS 1.82(e); IFRS 5.33(a), 5.33 A | ||
290 | PROFIT OR (-) LOSS FOR THE YEAR | IAS 1.81A(a) | ||
20.4. Geographical breakdown of assets by residence of the counterparty
z-axis | Country of residence of the counterparty | |||||
References | Gross carrying amount | Of which: debt forbearance | Of which: non-performing | Accumulated impairment or Accumulated changes in fair value due to credit risk | ||
Annex V.Part 2.109 | Annex V.Part 2.163-183 | Annex V.Part 2. 145-162 | Annex V.Part 2.46 | |||
010 | 022 | 025 | 030 | |||
010 | Derivatives | IAS 39.9 | ||||
020 | Of which: credit institutions | Annex V.Part 1.35(c) | ||||
030 | Of which: other financial corporations | Annex V.Part 1.35(d) | ||||
040 | Equity instruments | IAS 32.11 | ||||
050 | Of which: credit institutions | Annex V.Part 1.35(c) | ||||
060 | Of which: other financial corporations | Annex V.Part 1.35(d) | ||||
070 | Of which: non-financial corporations | Annex V.Part 1.35(e) | ||||
080 | Debt securities | Annex V.Part 1.24, 26 | ||||
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 | Loans and advances | Annex V.Part 1.24, 27 | ||||
150 | Central banks | Annex V.Part 1.35(a) | ||||
160 | General governments | Annex V.Part 1.35(b) | ||||
170 | Credit institutions | Annex V.Part 1.35(c) | ||||
180 | Other financial corporations | Annex V.Part 1.35(d) | ||||
190 | Non-financial corporations | Annex V.Part 1.35(e) | ||||
200 | Of which: Small and Medium-sized Enterprises | SME Art 1 2(a) | ||||
210 | Of which: Loans collateralized by commercial immovable property | |||||
220 | Households | Annex V.Part 1.35(f) | ||||
230 | Of which: Loans collateralized by residential immovable property | |||||
240 | Of which: Credit for consumption | |||||
20.5. Geographical breakdown of off-balance sheet exposures by residence of the counterparty
z-axis | Country of residence of the counterparty | |||||
References | Nominal amount | Of which: debt forbearance | Of which: non-performing | Provisions for commitments and guarantees given | ||
Annex V.Part 2.62 | Annex V.Part 2.163-183 | Annex V.Part 2. 145-162 | Annex V.Part 2.61 | |||
010 | 022 | 025 | 030 | |||
010 | Loan commitments given | IAS 39.2(h), 4(a)(c), BC 15; CRR Annex I; Annex V.Part 2.56, 57 | ||||
020 | Financial guarantees given | IAS 39.9 AG 4, BC 21; IFRS 4 A; CRR Annex I; Annex V.Part 2.56, 58 | ||||
030 | Other Commitments given | CRR Annex I; Annex V.Part 2.56, 59 | ||||
20.6. Geographical breakdown of liabilities by residence of the counterparty
z-axis | Country of residence of the counterparty | ||
References | Carrying amount | ||
Annex V.Part 1.28, 2.107 | |||
010 | |||
010 | Derivatives | IAS 39.9, AG 15(a) | |
020 | Of which: credit institutions | Annex V.Part 1.35(c) | |
030 | Of which: other financial corporations | Annex V.Part 1.35(d) | |
040 | Short positions | IAS 39 AG 15(b) | |
050 | Of which: credit institutions | Annex V.Part 1.35(c) | |
060 | Of which: other financial corporations | Annex V.Part 1.35(d) | |
070 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | |
080 | Central banks | Annex V.Part 1.35(a) | |
090 | General governments | Annex V.Part 1.35(b) | |
100 | Credit institutions | Annex V.Part 1.35(c) | |
110 | Other financial corporations | Annex V.Part 1.35(d) | |
120 | Non-financial corporations | Annex V.Part 1.35(e) | |
130 | Households | Annex V.Part 1.35(f) | |
20.7. Geographical breakdown by residence of the counterparty of loans and advances to non-financial corporations by NACE codes
z-axis | Country of residence of the counterparty | ||||
Non-financial corporations | |||||
References | Gross carrying amount | Of which: non-performing | Accumulated impairment or Accumulated changes in fair value due to credit risk | ||
Annex V.Part 2.109 | Annex V.Part 2. 145-162 | Annex V.Part 2.46 | |||
010 | 012 | 020 | |||
010 | A Agriculture, forestry and fishing | NACE Regulation | |||
020 | B Mining and quarrying | NACE Regulation | |||
030 | C Manufacturing | NACE Regulation | |||
040 | D Electricity, gas, steam and air conditioning supply | NACE Regulation | |||
050 | E Water supply | NACE Regulation | |||
060 | F Construction | NACE Regulation | |||
070 | G Wholesale and retail trade | NACE Regulation | |||
080 | H Transport ans storage | NACE Regulation | |||
090 | I Accommodation and food service activities | NACE Regulation | |||
100 | J Information and communication | NACE Regulation | |||
110 | L Real estate activities | NACE Regulation | |||
120 | M Professional, scientific and technical activities | NACE Regulation | |||
130 | N Administrative and support service activities | NACE Regulation | |||
140 | O Public administration and defence, compulsory social security | NACE Regulation | |||
150 | P Education | NACE Regulation | |||
160 | Q Human health services and social work activities | NACE Regulation | |||
170 | R Arts, entertainment and recreation | NACE Regulation | |||
180 | S Other services | NACE Regulation | |||
190 | LOANS AND ADVANCES | Annex V.Part 1.24, 27 | |||
30. Off-balance sheet activities: Interests in unconsolidated structured entities
30.1. Interests in unconsolidated structured entities
References | Carrying amount of financial assets recognised in the balance sheet | Of which: liquidity support drawn | Fair value of liquidity support drawn | Carrying amount of financial liabilities recognised in the balance sheet | Nominal amount of off-balance sheet items given by the reporting institution | Of which: Nominal amount of loan commitments given | Losses incurred by the reporting institution in the current period | ||
IFRS 12.29(a) | IFRS 12.29(a); Annex V.Part 2.118 | IFRS 12.29(a) | IFRS 12.B26(e) | IFRS 12 B26(b) | |||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | |||
010 | Total | ||||||||
30.2. Breakdown of interests in unconsolidated structured entities by nature of the activities
By nature of the activities | References | Securitisation Special Purpose Entities | Asset management | Other activities | |
CRR art 4(1)(66) | Annex V.Part 2.117(a) | ||||
Carrying amount | |||||
IFRS 12.28, B6.(a) | 010 | 020 | 030 | ||
010 | Selected financial assets recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | |||
021 | of which: non-performing | Annex V.Part 2. 145-162 | |||
030 | Derivatives | IAS 39.9 | |||
040 | Equity instruments | IAS 32.11 | |||
050 | Debt securities | Annex V.Part 1.24, 26 | |||
060 | Loans and advances | Annex V.Part 1.24, 27 | |||
070 | Selected equity and financial liabilites recognised in the reporting institution's balance sheet | IFRS 12.29(a),(b) | |||
080 | Equity instruments issued | IAS 32.4 | |||
090 | Derivatives | IAS 39.9, AG 15 (a) | |||
100 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | |||
110 | Debt securities issued | Annex V.Part 1.31 | |||
Nominal amount | |||||
120 | Off-balance sheet items given by the reporting institution | IFRS 12.B26.(e) | |||
131 | of which: non-performing | Annex V.Part 2. 145-162 | |||
31. Related parties
31.1. Related parties: amounts payable to and amounts receivable from
References | Outstanding balances | ||||||
Parent and entities with joint control or significant influence | Subsidiaries and other entities of the same group | Associates and joint ventures | Key management of the institution or its parent | Other related parties | |||
IAS 24.19(a),(b) | IAS 24.19(c); Annex V.Part 2.120 | IAS 24.19(d),(e); Annex V.Part 2.120 | IAS 24.19(f) | IAS 24.19(g) | |||
Annex V.Part 2.120 | 010 | 020 | 030 | 040 | 050 | ||
010 | Selected financial assets | IAS 24.18(b) | |||||
020 | Equity instruments | IAS 32.11 | |||||
030 | Debt securities | Annex V.Part 1.24, 26 | |||||
040 | Loans and advances | Annex V.Part 1.24, 27 | |||||
050 | of which: Impaired financial assets | ||||||
060 | Selected financial liabilities | IAS 24.18(b) | |||||
070 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | |||||
080 | Debt securities issued | Annex V.Part 1.31 | |||||
090 | Nominal amount of loan commitments, financial guarantees and other commitments given | IAS 24.18(b); Annex V.Part 2.62 | |||||
100 | of which: defaulted | IAS 24.18(b); Annex V.Part 2.61 | |||||
110 | Loan commitments, financial guarantees and other commitments received | IAS 24.18(b); Annex V.Part 2.63, 121 | |||||
120 | Notional amount of derivatives | Annex V.Part 2.70-71 | |||||
130 | Accumulated impairment, accumulated changes in fair value due to credit risk and provisions on non-performing exposures | IAS 24.18(c) | |||||
31.2. Related parties: expenses and income generated by transactions with
References | Current period | ||||||
Parent and entities with joint control or significant influence | Subsidiaries and other entities of the same group | Associates and joint ventures | Key management of the institution or its parent | Other related parties | |||
IAS 24.19(a),(b) | IAS 24.19(c) | IAS 24.19(d),(e) | IAS 24.19(f) | IAS 24.19(g) | |||
Annex V.Part 2.120 | 010 | 020 | 030 | 040 | 050 | ||
010 | Interest income | IAS 24.18(a); IAS 18.35(b)(iii); Annex V.Part 2.21 | |||||
020 | Interest expenses | IAS 24.18(a); IAS 1.97; Annex V.Part 2.21 | |||||
030 | Dividend income | IAS 24.18(a); IAS 18.35(b)(v); Annex V.Part 2.28 | |||||
040 | Fee and commission income | IAS 24.18(a); IFRS 7.20(c) | |||||
050 | Fee and commission expenses | IAS 24.18(a); IFRS 7.20(c) | |||||
060 | Gains or (-) losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss | IAS 24.18(a) | |||||
070 | Gains or (-) losses on derecognition of non-financial assets | IAS 24.18(a); Annex V.Part 2.122 | |||||
080 | Increase or (-) decrease during the period in accumulated impairment, accumulated fair value changes due to credit risk and provisions for non-performing debt instruments, guarantees and commitments | IAS 24.18(d) | |||||
41. Fair value
41.1. Fair value hierarchy: financial instruments at amortised cost
ASSETS | References | Fair value | Fair value hierarchy IFRS 13.93(b), BC216 | |||
IFRS 7.25-26 | Level 1 IFRS 13.76 | Level 2 IFRS 13.81 | Level 3 IFRS 13.86 | |||
010 | 020 | 030 | 040 | |||
010 | Loans and receivables | IFRS 7.8 (c); IAS 39.9, AG16, AG26 | ||||
020 | Debt securities | Annex V.Part 1.24, 26 | ||||
030 | Loans and advances | Annex V.Part 1.24, 27 | ||||
040 | Held-to-maturity investments | IFRS 7.8(b); IAS 39.9, AG16, AG26 | ||||
050 | Debt securities | Annex V.Part 1.24, 26 | ||||
060 | Loans and advances | Annex V.Part 1.24, 27 | ||||
LIABILITIES | ||||||
070 | Financial liabilities measured at amortised cost | IFRS 7.8(f); IAS 39.47 | ||||
080 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | ||||
090 | Debt securities issued | Annex V.Part 1.31 | ||||
100 | Other financial liabilities | Annex V.Part 1.32-34 | ||||
41.2. Use of the Fair Value Option
Financial instruments designated at fair value through profit or loss | References | Carrying amount | |||
Accounting mismatch | Evaluation on a fair value basis | Hybrid contracts | |||
IFRS 7.B5(a) | IAS 39.9b(i) | IAS 39.9b(ii) | IAS 39.11A-12 | ||
ASSETS | 010 | 020 | 030 | ||
010 | Financial assets designated at fair value through profit or loss | IFRS 7.8(a)(i); IAS 39.9 | |||
020 | Equity Instruments | IAS 32.11 | |||
030 | Debt securities | Annex V.Part 1.24, 26 | |||
040 | Loans and advances | Annex V.Part 1.24, 27 | |||
LIABILITIES | |||||
050 | Financial liabilities designated at fair value through profit or loss | IFRS 7.8(e)(i); IAS 39.9 | |||
060 | Deposits | ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30 | |||
070 | Debt securities issued | Annex V.Part 1.31 | |||
080 | Other financial liabilities | Annex V.Part 1.32-34 | |||
41.3. Hybrid financial instruments not designated at fair value through profit or loss
Rest of separable hybrid contracts [not designated at fair value through profit or loss] | References | Carrying amount | |
FINANCIAL ASSETS | 010 | ||
010 | Financial assets held for trading | IAS 39.9; Annex V.Part 2.129 | |
020 | Available-for-sale [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
030 | Loans and receivables [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
040 | Held-to-maturity investments [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
FINANCIAL LIABILITES | |||
050 | Financial liabilities held for trading | IAS 39.9; Annex V.Part 2.129 | |
060 | Financial liabilities measured at amortized cost [Host contracts] | IAS 39.11; Annex V.Part 2.130 | |
43. Provisions
References | Carrying amount | ||||||||
Pensions and other post employment defined benefit obligations | Other long term employee benefits | Restructuring | Pending legal issues and tax litigation | Commitments and guarantees given | Other provisions | Total | |||
IAS 19.63; IAS 1.78(d); Annex V.Part 2.8 | IAS 19.153; IAS 1.78(d); Annex V.Part 2.8 | IAS 37.70-83 | IAS 37.App C.6-10 | IAS 37.App C.9; IAS 39.2(h), 47(c)(d), BC 15, AG 4 | IAS 37.14 | ||||
010 | 020 | 030 | 040 | 050 | 060 | 070 | |||
010 | Opening balance [carrying amount at the beginning of the period] | IAS 37.84 (a) | |||||||
020 | Additions, including increases in existing provisions | IAS 37.84 (b) | |||||||
030 | (-) Amounts used | IAS 37.84 (c) | |||||||
040 | (-) Unused amounts reversed during the period | IAS 37.84 (d) | |||||||
050 | Increase in the discounted amount [passage of time] and effect of any change in the discount rate | IAS 37.84 (e) | |||||||
060 | Other movements | ||||||||
070 | Closing balance [carrying amount at the end of the period] | IAS 37.84 (a) | |||||||
45. Breakdown of selected items of statement of profit or loss
45.1. Gains or losses on financial assets and liabilities designated at fair value through profit or loss by accounting portfolio
References | Current period | Changes in fair value due to credit risk | ||
010 | 020 | |||
010 | Financial assets designated at fair value through profit or loss | IFRS 7.20(a)(i); IAS 39.55(a) | ||
020 | Financial liabilities designated at fair value through profit or loss | IFRS 7.20(a)(i); IAS 39.55(a) | ||
030 | GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS | IFRS 7.20(a)(i) | ||
45.2. Gains or losses on derecognition of non-financial assets other than held for sale
References | Current period | ||
010 | |||
020 | Investment property | IAS 40.69; IAS 1.34(a), 98(d) | |
030 | Intangible assets | IAS 38.113-115A; IAS 1.34(a) | |
040 | Other assets | IAS 1.34 (a) | |
050 | GAINS OR (-) LOSSES ON DERECOGNITION OF NON-FINANCIAL ASSETS | IAS 1.34 | |
45.3. Other operating income and expenses
References | Income | Expenses | ||
010 | 020 | |||
010 | Changes in fair value in tangible assets measured using the fair value model | IAS 40.76(d); Annex V.Part 2.141 | ||
020 | Investment property | IAS 40.75(f); Annex V.Part 2.141 | ||
030 | Operating leases other than investment property | IAS 17.50, 51, 56(b); Annex V.Part 2.142 | ||
040 | Other | Annex V.Part 2.143 | ||
050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.141-142 | ||