Commission Implementing Regulation (EU) 2017/1443 Annex I

ANNEX I

‘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 TEMPLATE
		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
4.2.1	F 04.02.1	Breakdown of financial assets by instrument and by counterparty sector: non-trading financial assets mandatorily at fair value through profit or loss
4.2.2	F 04.02.2	Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss
4.3.1	F 04.03.1	Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income
4.4.1	F 04.04.1	Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost
4.5	F 04.05	Subordinated financial assets
5.1	F 05.01	Breakdown of non-trading Loans and advances by product
6.1	F 06.01	Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes
	F 07.00	Financial assets subject to impairment that are past due
7.1	F 07.01	Financial assets subject to impairment that are past due
		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
9.1.1	F 09.01.1	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 and economic hedges
		Hedge accounting
11.1	F 11.01	Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge
11.3	F 11.03	Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge
11.4	F 11.04	Hedged items in fair value hedges
		Movements in allowances and provisions for credit losses
12.1	F 12.01	Movements in allowances and provisions for credit losses
12.2	F 12.02	Transfers between impairment stages (gross basis presentation)
		Collateral and guarantees received
13.1	F 13.01	Breakdown of collateral and guarantees by loans and advances other than held for trading
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 and trading financial assets and trading financial liabilities by instrument
16.4	F 16.04	Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk
16.4.1	F 16.04.1	Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument
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 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
20.7.1	F 20.07.1	Geographical breakdown by residence of the counterparty of loans and advances other than held for trading 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 40.1	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
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 and investments in subsidiaries, joint ventures and associates
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]

1.1 Assets

		References	Breakdown in table	Carrying amount
				Annex V.Part 1.27
				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	5
050	Financial assets held for trading	IFRS 9.Appendix A
060	Derivatives	IFRS 9.Appendix A	10
070	Equity instruments	IAS 32.11	4
080	Debt securities	Annex V.Part 1.31	4
090	Loans and advances	Annex V.Part 1.32	4
096	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 7.8(a)(ii); IFRS 9.4.1.4	4
097	Equity instruments	IAS 32.11	4
098	Debt securities	Annex V.Part 1.31	4
099	Loans and advances	Annex V.Part 1.32	4
100	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5	4
120	Debt securities	Annex V.Part 1.31	4
130	Loans and advances	Annex V.Part 1.32	4
141	Financial assets at fair value through other comprehensive income	IFRS 7.8(h); IFRS 9.4.1.2A	4
142	Equity instruments	IAS 32.11	4
143	Debt securities	Annex V.Part 1.31	4
144	Loans and advances	Annex V.Part 1.32	4
181	Financial assets at amortised cost	IFRS 7.8(f); IFRS 9.4.1.2	4
182	Debt securities	Annex V.Part 1.31	4
183	Loans and advances	Annex V.Part 1.32	4
240	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.22	11
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(a); IFRS 9.6.5.8
260	Investments in subsidiaries, joint ventures and associates	IAS 1.54(e); Annex V.Part 1.21, Part 2.4	40
270	Tangible assets
280	Property, Plant and Equipment	IAS 16.6; IAS 1.54(a)	21, 42
290	Investment property	IAS 40.5; IAS 1.54(b)	21, 42
300	Intangible assets	IAS 1.54(c); CRR art 4(1)(115)
310	Goodwill	IFRS 3.B67(d); CRR art 4(1)(113)
320	Other intangible assets	IAS 38.8,118	21, 42
330	Tax assets	IAS 1.54(n-o)
340	Current tax assets	IAS 1.54(n); IAS 12.5
350	Deferred tax assets	IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
360	Other assets	Annex V.Part 2.5
370	Non-current assets and disposal groups classified as held for sale	IAS 1.54(j); IFRS 5.38, Annex V.Part 2.7
380	TOTAL ASSETS	IAS 1.9(a), IG 6

1.2 Liabilities

		References	Breakdown in table	Carrying amount
				Annex V.Part 1.27
				010
010	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IFRS 9.BA.6	8
020	Derivatives	IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)	10
030	Short positions	IFRS 9.BA7(b)	8
040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
050	Debt securities issued	Annex V.Part 1.37	8
060	Other financial liabilities	Annex V.Part 1.38-41	8
070	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IFRS 9.4.2.2	8
080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
090	Debt securities issued	Annex V.Part 1.37	8
100	Other financial liabilities	Annex V.Part 1.38-41	8
110	Financial liabilities measured at amortised cost	IFRS 7.8(g); IFRS 9.4.2.1	8
120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
130	Debt securities issued	Annex V.Part 1.37	8
140	Other financial liabilities	Annex V.Part 1.38-41	8
150	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.26	11
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(b), IFRS 9.6.5.8
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 2.9	43
190	Other long term employee benefits	IAS 19.153; IAS 1.78(d); Annex V.Part 2.10	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	IFRS 9.4.2.1(c),(d), 9.5.5, 9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.11	9 12 43
230	Other provisions	IAS 37.14	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 2.12
280	Other liabilities	Annex V.Part 2.13
290	Liabilities included in disposal groups classified as held for sale	IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
300	TOTAL LIABILITIES	IAS 1.9(b);IG 6

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	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 2.18-19	46
060	Equity component of compound financial instruments	IAS 32.28-29; Annex V.Part 2.18
070	Other equity instruments issued	Annex V.Part 2.19
080	Other equity	IFRS 2.10; Annex V.Part 2.20
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, IG6; IAS 19.120(c)
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.IG6; IAS 28.10
320	Fair value changes of equity instruments measured at fair value through other comprehensive income	IAS 1.7(d); IFRS 9 5.7.5, B5.7.1; Annex V.Part 2.21
330	Hedge ineffectiveness of fair value hedges for equity instruments measured at fair value through other comprehensive income	IAS 1.7(e);IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.22
340	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]	IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.22
350	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]	IAS 1.7(e);IFRS 9.5.7.5;.6.5.8(a);Annex V.Part 2.57
360	Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk	IAS 1.7(f); IFRS 9 5.7.7;Annex V.Part 2.23
128	Items that may be reclassified to profit or loss	IAS 1.82A(a) (ii)
130	Hedge of net investments in foreign operations [effective portion]	IFRS9.6.5.13(a); IFRS7.24B(b)(ii)(iii); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.24
140	Foreign currency translation	IAS 21.52(b); IAS 21.32, 38-49
150	Hedging derivatives. Cash flow hedges reserve [effective portion]	IAS 1.7 (e); IFRS 7.24B(b)(ii)(iii); IFRS 7.24C(b)(i);.24E; IFRS 9.6.5.11(b); Annex V.Part 2.25
155	Fair value changes of debt instruments measured at fair value through other comprehensive income	IAS 1.7(da); IFRS 9.4.1.2A; 5.7.10; Annex V.Part 2.26
165	Hedging instruments [not designated elements]	IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24 E (b)(c); Annex V.Part 2.60
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.IG6; IAS 28.10
190	Retained earnings	CRR art 4(1)(123)
200	Revaluation reserves	IFRS 1.30, D5-D8; Annex V.Part 2.28
210	Other reserves	IAS 1.54; IAS 1.78(e)
220	Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method	IAS 28.11; Annex V.Part 2.29
230	Other	Annex V.Part 2.29
240	(-) Treasury shares	IAS 1.79(a)(vi); IAS 32.33-34, AG 14, AG 36; Annex V.Part 2.30	46
250	Profit or loss attributable to owners of the parent	IAS 1.81B (b)(ii)	2
260	(-) Interim dividends	IAS 32.35
270	Minority interests [Non-controlling interests]	IAS 1.54(q)
280	Accumulated Other Comprehensive Income	CRR art 4(1)(100)	46
290	Other items		46
300	TOTAL EQUITY	IAS 1.9(c), IG 6	46
310	TOTAL EQUITY AND TOTAL LIABILITIES	IAS 1.IG6

2. Statement of profit or loss

		References	Breakdown in table	Current period
		References	Breakdown in table	010
010	Interest income	IAS 1.97; Annex V.Part 2.31	16
020	Financial assets held for trading	IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
025	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 7.20(a)(i), B5(e), IFRS 9.5.7.1
030	Financial assets designated at fair value through profit or loss	IFRS 7.20(a)(i), B5(e)
041	Financial assets at fair value through other comprehensive income	IFRS 7.20(b); IFRS 9.5.7.10-11; IFRS 9.4.1.2A
051	Financial assets at amortised cost	IFRS 7.20(b);IFRS 9.4.1.2; IFRS 9.5.7.2
070	Derivatives - Hedge accounting, interest rate risk	IFRS 9.Appendix A;.B6.6.16; Annex V.Part 2.35
080	Other assets	Annex V.Part 2.36
085	Interest income on liabilities	IFRS 9.5.7.1, Annex V.Part 2.37
090	(Interest expenses)	IAS 1.97; Annex V.Part 2.31	16
100	(Financial liabilities held for trading)	IFRS 7.20(a)(i), B5(e); Annex V.Part 2.33, 34
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); IFRS 9.5.7.2
130	(Derivatives - Hedge accounting, interest rate risk)	IAS 39.9; Annex V.Part 2.35
140	(Other liabilities)	Annex V.Part 2.38
145	(Interest expense on assets)	IFRS 9.5.7.1, Annex V.Part 2.39
150	(Expenses on share capital repayable on demand)	IFRIC 2.11
160	Dividend income	Annex V.Part 2.40	31
170	Financial assets held for trading	IFRS 7.20(a)(i), B5(e); Annex V.Part 2.40
175	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 7.20(a)(i), B5(e),IFRS 9.5.7.1A; Annex V.Part 2.40
191	Financial assets at fair value through other comprehensive income	IFRS 7.20(a)(ii); IFRS 9.4.1.2A; IFRS 9.5.7.1A; Annex V.Part 2.41
192	Investments in subsidiaries, joint ventures and associates accounted for using other than equity method	Annex V Part 2.42
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	Annex V.Part 2.45	16
231	Financial assets at fair value through other comprehensive income	IFRS 9.4.12A; IFRS 9.5.7.10-11
241	Financial assets at amortised cost	IFRS 7.20(a)(v);IFRS 9.4.1.2; IFRS 9.5.7.2
260	Financial liabilities measured at amortised cost	IFRS 7.20(a)(v); IFRS 9.5.7.2
270	Other
280	Gains or (-) losses on financial assets and liabilities held for trading, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46	16
287	Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.46
290	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44	16, 45
300	Gains or (-) losses from hedge accounting, net	Annex V.Part 2.47	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; Annex V. Part 2.48	45
340	Other operating income	Annex V.Part 2.314-316	45
350	(Other operating expenses)	Annex V.Part 2.314-316	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)
425	Modification gains or (-) losses, net	IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
426	Financial assets at fair value through other comprehensive income	IFRS 7.35J
427	Financial assets at amortised cost	IFRS 7.35J
430	(Provisions or (-) reversal of provisions)	IAS 37.59, 84; IAS 1.98(b)(f)(g)	9 12 43
440	(Commitments and guarantees given)	IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50
450	(Other provisions)
460	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	IFRS 7.20(a)(viii); IFRS 9.5.4.4; Annex V Part 2.51, 53	12
481	(Financial assets at fair value through other comprehensive income)	IFRS 9.5.4.4, 9.5.5.1, 9.5.5.2, 9.5.5.8	12
491	(Financial assets at amortised cost)	IFRS 9.5.4.4, 9.5.5.1, 9.5.5.8	12
510	(Impairment or (-) reversal of impairment of investments in subsidiaries, 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 accounted for using the equity method	Annex V.Part 2.54
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 2.55
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(ea); IFRS 5.33(a), 5.33 A; Annex V Part 2.56
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 1.81B (b)(i)
690	Attributable to owners of the parent	IAS 1.81B (b)(ii)

3. Statement of comprehensive income

		References	Current period
		References	010
010	Profit or (-) loss for the year	IAS 1.7, IG6
020	Other comprehensive income	IAS 1.7, IG6
030	Items that will not be reclassified to profit or loss	IAS 1.82A(a)(i)
040	Tangible assets	IAS 1.7, IG6; IAS 16.39-40
050	Intangible assets	IAS 1.7; IAS 38.85-86
060	Actuarial gains or (-) losses on defined benefit pension plans	IAS 1.7, IG6; IAS 19.120(c)
070	Non-current assets and disposal groups held for sale	IFRS 5.38
080	Share of other recognised income and expense of entities accounted for using the equity method	IAS 1.IG6; IAS 28.10
081	Fair value changes of equity instruments measured at fair value through other comprehensive income	IAS 1.7(d)
083	Gains or (-) losses from hedge accounting of equity instruments at fair value through other comprehensive income, net	IFRS 9.5.7.5;.6.5.3; IFRS 7.24C; Annex V.Part 2.57
084	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedged item]	IFRS 9.5.7.5;.6.5.8(b); Annex V.Part 2.57
085	Fair value changes of equity instruments measured at fair value through other comprehensive income [hedging instrument]	IFRS 9.5.7.5;.6.5.8(a); Annex V.Part 2.57
086	Fair value changes of financial liabilities at fair value through profit or loss attributable to changes in their credit risk	IAS 1.7(f)
090	Income tax relating to items that will not be reclassified	IAS 1.91(b); Annex V.Part 2.66
100	Items that may be reclassified to profit or loss	IAS 1.82A(a)(ii)
110	Hedge of net investments in foreign operations [effective portion]	IFRS 9.6.5.13(a); IFRS 7.24C(b)(i)(iv),.24E(a); Annex V.Part 2.58
120	Valuation gains or (-) losses taken to equity	IAS 1.IG6;IFRS 9.6.5.13(a); IFRS 7.24C(b)(i);.24E(a); Annex V.Part 2.58
130	Transferred to profit or loss	IAS 1.7, 92-95; IAS 21.48-49; IFRS 9.6.5.14; Annex V.Part 2.59
140	Other reclassifications	Annex V.Part 2.65
150	Foreign currency translation	IAS 1.7, IG6; IAS 21.52(b)
160	Translation gains or (-) losses taken to equity	IAS 21.32, 38-47
170	Transferred to profit or loss	IAS 1.7, 92-95; IAS 21.48-49
180	Other reclassifications	Annex V.Part 2.65
190	Cash flow hedges [effective portion]	IAS 1.7, IG6; IAS 39.95(a)-96 IFRS 9.6.5.11(b); IFRS 7.24C(b)(i);.24E(a);
200	Valuation gains or (-) losses taken to equity	IAS 1.7(e),IG6; IFRS 9.6.5.11(a)(b)(d); IFRS 7.24C(b)(i),.24E(a)
210	Transferred to profit or loss	IAS 1.7, 92-95, IG6; IFRS 9.6.5.11(d)(ii)(iii);IFRS 7.24C(b)(iv),.24E(a) Annex V.Part 2.59
220	Transferred to initial carrying amount of hedged items	IAS 1.IG6;IFRS 9.6.5.11(d)(i)
230	Other reclassifications	Annex V.Part 2.65
231	Hedging instruments [not designated elements]	IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.60
232	Valuation gains or (-) losses taken to equity	IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E (b)(c)
233	Transferred to profit or loss	IAS 1.7(g)(h);IFRS 9.6.5.15,.6.5.16;IFRS 7.24E(b)(c); Annex V.Part 2.61
234	Other reclassifications	Annex V.Part 2.65
241	Debt instruments at fair value through other comprehensive income	IAS 1.7(da), IG 6; IAS 1.IG6; IFRS 9.5.6.4; Annex V.Part 2.62-63
251	Valuation gains or (-) losses taken to equity	IFRS 7.20(a)(ii); IAS 1.IG6; IFRS 9.5.6.4
261	Transferred to profit or loss	IAS 1.7, IAS 1.92-95, IAS 1.IG6; IFRS 9.5.6.7; Annex V.Part 2.64
270	Other reclassifications	IFRS 5.IG Example 12;IFRS 9.5.6.5; Annex V.Part 2.64-65
280	Non-current assets and disposal groups held for sale	IFRS 5.38
290	Valuation gains or (-) losses taken to equity	IFRS 5.38
300	Transferred to profit or loss	IAS 1.7, 92-95; IFRS 5.38
310	Other reclassifications	IFRS 5.IG Example 12
320	Share of other recognised income and expense of Investments in subsidaries, joint ventures and associates	IAS 1.IG6; IAS 28.10
330	Income tax relating to items that may be reclassified to profit or (-) loss	IAS 1.91(b), IG6; Annex V.Part 2.66
340	Total comprehensive income for the year	IAS 1.7, 81A(a), IG6
350	Attributable to minority interest [Non-controlling interest]	IAS 1.83(b)(i), IG6
360	Attributable to owners of the parent	IAS 1.83(b)(ii), IG6

4. Breakdown of financial assets by instrument and by counterparty sector

4.1 Financial assets held for trading

		References	Carrying amount
			Annex V.Part 1.27
			010
005	Derivatives
010	Equity instruments	IAS 32.11, Annex V.Part 1.44(b)
030	of which: credit institutions	Annex V.Part 1.42(c)
040	of which: other financial corporations	Annex V.Part 1.42(d)
050	of which: non-financial corporations	Annex V.Part 1.42(e)
060	Debt securities	Annex V.Part 1.31, 44(b)
070	Central banks	Annex V.Part 1.42(a)
080	General governments	Annex V.Part 1.42(b)
090	Credit institutions	Annex V.Part 1.42(c)
100	Other financial corporations	Annex V.Part 1.42(d)
110	Non-financial corporations	Annex V.Part 1.42(e)
120	Loans and advances	Annex V.Part 1.32, 44(a)
130	Central banks	Annex V.Part 1.42(a)
140	General governments	Annex V.Part 1.42(b)
150	Credit institutions	Annex V.Part 1.42(c)
160	Other financial corporations	Annex V.Part 1.42(d)
170	Non-financial corporations	Annex V.Part 1.42(e)
180	Households	Annex V.Part 1.42(f)
190	FINANCIAL ASSETS HELD FOR TRADING	IFRS 9.Appendix A

4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss

		References	Carrying amount	Accumulated negative changes in fair value due to credit risk on non-performing exposures
			Annex V.Part 1.27	Annex V.Part 2.69
			010	020
010	Equity instruments	IAS 32.11, Annex V.Part 1.44(b)
020	of which: credit institutions	Annex V.Part 1.42(c)
030	of which: other financial corporations	Annex V.Part 1.42(d)
040	of which: non-financial corporations	Annex V.Part 1.42(e)
050	Debt securities	Annex V.Part 1.31, 44(b)
060	Central banks	Annex V.Part 1.42(a)
070	General governments	Annex V.Part 1.42(b)
080	Credit institutions	Annex V.Part 1.42(c)
090	Other financial corporations	Annex V.Part 1.42(d)
100	Non-financial corporations	Annex V.Part 1.42(e)
110	Loans and advances	Annex V.Part 1.32, 44(a)
120	Central banks	Annex V.Part 1.42(a)
130	General governments	Annex V.Part 1.42(b)
140	Credit institutions	Annex V.Part 1.42(c)
150	Other financial corporations	Annex V.Part 1.42(d)
160	Non-financial corporations	Annex V.Part 1.42(e)
170	Households	Annex V.Part 1.42(f)
180	NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT OR LOSS	IFRS 7.8(a)(ii); IFRS 9.4.1.4

4.2.2 Financial assets designated at fair value through profit or loss

		References	Carrying amount	Accumulated negative changes in fair value due to credit risk on non-performing exposures
			Annex V.Part 1.27	Annex V.Part 2.69
			010	020
060	Debt securities	Annex V.Part 1.31, 44(b)
070	Central banks	Annex V.Part 1.42(a)
080	General governments	Annex V.Part 1.42(b)
090	Credit institutions	Annex V.Part 1.42(c)
100	Other financial corporations	Annex V.Part 1.42(d)
110	Non-financial corporations	Annex V.Part 1.42(e)
120	Loans and advances	Annex V.Part 1.32, 44(a)
130	Central banks	Annex V.Part 1.42(a)
140	General governments	Annex V.Part 1.42(b)
150	Credit institutions	Annex V.Part 1.42(c)
160	Other financial corporations	Annex V.Part 1.42(d)
170	Non-financial corporations	Annex V.Part 1.42(e)
180	Households	Annex V.Part 1.42(f)
190	FINANCIAL ASSETS DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS	IFRS 7.8(a)(i); IFRS 9.4.1.5

4.3.1 Financial assets at fair value through other comprehensive income

References

Carrying amount

Gross carrying amount Annex V.Part 1.34(b)

Accumulated impairment Annex V.Part 2.70(b), 71

Accumulated partial write-offs

Accumulated total write-offs

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

Assets without significant increase in credit risk since initial recognition (Stage 1)

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

Assets without significant increase in credit risk since initial recognition (Stage 1)

of which: instruments with low credit risk

Annex V.Part 1.27

IFRS 9.5.5.5; IFRS 7.35M(a)

IFRS 9.B5.5.22-24; Annex V.Part 2.75

IFRS 9.5.5.3, IFRS 7.35M(b)(i)

IFRS 9.5.5.1, 7.35M(b)(ii)

IFRS 9.5.5.5; IFRS7.35H(a), IFRS 7.16A

IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i), IFRS 7.16A

IFRS 9.5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii), IFRS 7.16A

IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74

010

015

020

030

040

050

060

070

080

090

010

Equity instruments

IAS 32.11; Annex V.Part 1.44(b)

020

of which: credit institutions

Annex V.Part 1.42(c)

030

of which: other financial corporations

Annex V.Part 1.42(d)

040

of which: non-financial corporations

Annex V.Part 1.42(e)

050

Debt securities

Annex V.Part 1.31, 44(b)

060

Central banks

Annex V.Part 1.42(a)

070

General governments

Annex V.Part 1.42(b)

080

Credit institutions

Annex V.Part 1.42(c)

090

Other financial corporations

Annex V.Part 1.42(d)

100

Non-financial corporations

Annex V.Part 1.42(e)

110

Loans and advances

Annex V.Part 1.32, 44(a)

120

Central banks

Annex V.Part 1.42(a)

130

General governments

Annex V.Part 1.42(b)

140

Credit institutions

Annex V.Part 1.42(c)

150

Other financial corporations

Annex V.Part 1.42(d)

160

Non-financial corporations

Annex V.Part 1.42(e)

170

Households

Annex V.Part 1.42(f)

180

FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME

IFRS 7.8(h); IFRS 9.4.1.2A

190

of which: purchased credit-impaired financial assets

IFRS 9.5.5.13; IFRS 7.35M(c); Annex V.Part 2.77

4.4.1 Financial assets at amortised cost

References

Carrying amount

Gross carrying amount Annex V.Part 1.34(b)

Accumulated impairment Annex V.Part 2.70(a), 71

Accumulated partial write-offs

Accumulated total write-offs

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

Assets without significant increase in credit risk since initial recognition (Stage 1)

Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired assets (Stage 3)

Assets without significant increase in credit risk since initial recognition (Stage 1)

of which: instruments with low credit risk

Annex V.Part 1.27

IFRS 9.5.5.5; IFRS 7.35M(a)

IFRS 9.B5.5.22-24; Annex V.Part 2.75

IFRS 9.5.5.3, IFRS 7.35M(b)(i)

IFRS 9.5.5.1, 7.35M(b)(ii)

IFRS 9.5.5.5; IFRS7.35H(a)

IFRS 9.5.5.3; IFRS 9.5.5.15; IFRS 7.35H(b)(i)

IFRS 5.5.1; IFRS 9.5.5.15; IFRS 7.35H(b)(ii)

IFRS 9.5.4.4 and B5.4.9; Annex V.Part 2.72-74

010

015

020

030

040

050

060

070

080

090

010

Debt securities

Annex V.Part 1.31, 44(b)

020

Central banks

Annex V.Part 1.42(a)

030

General governments

Annex V.Part 1.42(b)

040

Credit institutions

Annex V.Part 1.42(c)

050

Other financial corporations

Annex V.Part 1.42(d)

060

Non-financial corporations

Annex V.Part 1.42(e)

070

Loans and advances

Annex V.Part 1.32, 44(a)

080

Central banks

Annex V.Part 1.42(a)

090

General governments

Annex V.Part 1.42(b)

100

Credit institutions

Annex V.Part 1.42(c)

110

Other financial corporations

Annex V.Part 1.42(d)

120

Non-financial corporations

Annex V.Part 1.42(e)

130

Households

Annex V.Part 1.42(f)

140

FINANCIAL ASSETS AT AMORTISED COST

IFRS 7.8(f); IFRS 9.4.1.2

150

of which: purchased credit-impaired financial assets

IFRS 9.5.13 and IFRS 7.35M(c); Annex V.Part 2.77

4.5 Subordinated financial assets

		References	Carrying amount
			Annex V.Part 1.27
			010
010	Loans and advances	Annex V.Part 1.32
020	Debt securities	Annex V.Part 1.31
030	SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS	Annex V.Part 2.78, 100

5. Breakdown of non-trading Loans and advances by product

5.1 Loans and advances other than held for trading and trading assets by product

			References	Gross carrying amount	Carrying amount Annex V.Part 1.27
				Gross carrying amount	Central banks	General governments	Credit institutions	Other financial corporations	Non-financial corporations	Households
				Annex V.Part 1.34	Annex V.Part 1.42(a)	Annex V.Part 1.42(b)	Annex V.Part 1.42(c)	Annex V.Part 1.42(d)	Annex V.Part 1.42(e)	Annex V.Part 1.42(f)
				005	010	020	030	040	050	060
By product	010	On demand [call] and short notice [current account]	Annex V.Part 2.85(a)
	020	Credit card debt	Annex V.Part 2.85(b)
	030	Trade receivables	Annex V.Part 2.85(c)
	040	Finance leases	Annex V.Part 2.85(d)
	050	Reverse repurchase loans	Annex V.Part 2.85(e)
	060	Other term loans	Annex V.Part 2.85(f)
	070	Advances that are not loans	Annex V.Part 2.85(g)
	080	LOANS AND ADVANCES	Annex V.Part 1.32, 44(a)
By collateral	090	of which: Loans collateralized by immovable property	Annex V.Part 2.86(a), 87
By collateral	100	of which: other collateralized loans	Annex V.Part 2.86(b), 87
By purpose	110	of which: credit for consumption	Annex V.Part 2.88(a)
By purpose	120	of which: lending for house purchase	Annex V.Part 2.88(b)
By subordination	130	of which: project finance loans	Annex V.Part 2.89; CRR Art 147(8)

6. Breakdown of non-trading loans and advances to non-financial corporations by NACE codes

6.1 Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes

		References	Non-financial corporations Annex V.Part 1.42(e), Part 2.91
						Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
			Gross carrying amount	of which: loans and advances subject to impairment	Of which: non-performing	Accumulated impairment
			Annex V.Part 1.34	Annex V.Part 2.93	Annex V.Part 2. 213-232	Annex V.Part 2.70-71	Annex V.Part 2.69
			010	011	012	021	022
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 and storage	NACE Regulation
090	I Accommodation and food service activities	NACE Regulation
100	J Information and communication	NACE Regulation
105	K Financial and insurance activities	NACE Regulation, Annex V.Part 2.92
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 1.32, Part 2.90

7. Financial assets subject to impairment that are past due

7.1 Financial assets subject to impairment that are past due

		References	Carrying amount Annex V.Part 1.27
			Assets without significant increase in credit risk since initial recognition (Stage 1)			Assets with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)			Credit-impaired assets (Stage 3)
			≤ 30 days	> 30 days ≤ 90 days	> 90 days	≤ 30 days	> 30 days ≤ 90 days	> 90 days	≤ 30 days	> 30 days ≤ 90 days	> 90 days
			IFRS 9.5.5.11;B5.5.37; IFRS 7.B8I, Annex V.Part 2.96
			010	020	030	040	050	060	070	080	090
060	Debt securities	Annex V.Part 1.31, 44(b)
070	Central banks	Annex V.Part 1.42(a)
080	General governments	Annex V.Part 1.42(b)
090	Credit institutions	Annex V.Part 1.42(c)
100	Other financial corporations	Annex V.Part 1.42(d)
110	Non-financial corporations	Annex V.Part 1.42(e)
120	Loans and advances	Annex V.Part 1.32, 44(a)
130	Central banks	Annex V.Part 1.42(a)
140	General governments	Annex V.Part 1.42(b)
150	Credit institutions	Annex V.Part 1.42(c)
160	Other financial corporations	Annex V.Part 1.42(d)
170	Non-financial corporations	Annex V.Part 1.42(e)
180	Households	Annex V.Part 1.42(f)
190	TOTAL DEBT INSTRUMENTS	Annex V Part 2.94-95
	Loans and advances by product, by collateral and by subordination
200	On demand [call] and short notice [current account]	Annex V.Part 2.85(a)
210	Credit card debt	Annex V.Part 2.85(b)
220	Trade receivables	Annex V.Part 2.85(c)
230	Finance leases	Annex V.Part 2.85(d)
240	Reverse repurchase loans	Annex V.Part 2.85(e)
250	Other term loans	Annex V.Part 2.85(f)
260	Advances that are not loans	Annex V.Part 2.85(g)
270	of which: Loans collateralized by immovable property	Annex V.Part 2.86(a), 87
280	of which: other collateralized loans	Annex V.Part 2.86(b), 87
290	of which: credit for consumption	Annex V.Part 2.88(a)
300	of which: lending for house purchase	Annex V.Part 2.88(b)
310	of which: project finance loans	Annex V.Part 2.89; CRR Art 147(8)

8. Breakdown of financial liabilities

8.1 Breakdown of financial liabilities by product and by counterparty sector

		References National GAAP compatible IFRS	Carrying amount Annex V.Part 1.27				Accumulated changes in fair value due to credit risk
			Held for trading	Designated at fair value through profit or loss	Amortised cost	Hedge accounting	Accumulated changes in fair value due to credit risk
			IFRS 7.8(e)(ii); IFRS 9 Appendix A, IFRS 9.BA.6-BA.7, IFRS 9.6.7	IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5	IFRS 7.8(g); IFRS 9.4.2.1	IFRS 7.24A(a); IFRS 9.6	CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.101
			010	020	030	037	040
010	Derivatives	IFRS 9.BA.7(a)
020	Short positions	FRS 9.BA.7(b)
030	Equity instruments	IAS 32.11
040	Debt securities	Annex V.Part 1.31
050	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
060	Central banks	Annex V.Part 1.42(a), 44(c)
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 2.97
100	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
110	General governments	Annex V.Part 1.42(b), 44(c)
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 2.97
150	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
160	Credit institutions	Annex V.Part 1.42(c),44(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 2.97
200	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
210	Other financial corporations	Annex V.Part 1.42(d),44(c)
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 2.97
250	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
260	Non-financial corporations	Annex V.Part 1.42(e), 44(c)
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 2.97
300	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
310	Households	Annex V.Part 1.42(f), 44(c)
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 2.97
350	Repurchase agreements	ECB/2013/33 Annex 2.Part 2.9.4
360	Debt securities issued	Annex V.Part 1.37, Part 2.98
370	Certificates of deposits	Annex V.Part 2.98(a)
380	Asset-backed securities	CRR art 4(1)(61)
390	Covered bonds	CRR art 129
400	Hybrid contracts	Annex V.Part 2.98(d)
410	Other debt securities issued	Annex V.Part 2.98(e)
420	Convertible compound financial instruments	IAS 32.AG 31
430	Non-convertible
440	Other financial liabilities	Annex V.Part 1.38-41
450	FINANCIAL LIABILITIES

8.2 Subordinated financial liabilities

		References	Carriyng amount
			Designated at fair value through profit or loss	At amortized cost
			IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5	IFRS 7.8(g); IFRS 9.4.2.1
			010	020
010	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
020	Debt securities issued	Annex V.Part 1.37
030	SUBORDINATED FINANCIAL LIABILITIES	Annex V.Part 2.99-100

9. Loan commitments, financial guarantees and other commitments

9.1.1 Off-balance sheet exposures: Loan commitments, financial guarantees and other commitments given

References National GAAP compatible IFRS

Nominal amount of off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V.Part 2.107-108, 118

Provisions on off-balance sheet commitments and financial guarantees under IFRS 9 impairment Annex V Part 2.106-109

Other commitments measured under IAS 37 and financial guarantees measured under IFRS 4

Commitments and financial guarantees measured at fair value

Instruments without significant increase in credit risk since initial recognition (Stage 1)

Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired instruments (Stage 3)

Instruments without significant increase in credit risk since initial recognition (Stage 1)

Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

Credit-impaired instruments (Stage 3)

Nominal amount

Provision

Nominal amount

Accumulated negative changes in fair value due to credit risk on non-performing commitments

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS 9.B2.5; IFRS 7.35M

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS 9.5.5, IFRS9.B2.5; IFRS 7.35M

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c), IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(a)

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(i)

IFRS 9.2.1(e),(g), IFRS 9.4.2.(c),IFRS9.5.5, IFRS 9.B2.5; IFRS 7.35H(b)(ii)

IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.111, 118

IAS 37, IFRS 9.2.1(e), IFRS 9.B2.5; IFRS 4; Annex V.Part 2.106, 111

IFRS 9.2.3(a), 9.B2.5; Annex V Part 2.110, 118

Annex V Part 2.69

010

020

030

040

050

060

100

110

120

130

010

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116

021

of which: non-performing

Annex V.Part 2.117

030

Central banks

Annex V.Part 1.42(a)

040

General governments

Annex V.Part 1.42(b)

050

Credit institutions

Annex V.Part 1.42(c)

060

Other financial corporations

Annex V.Part 1.42(d)

070

Non-financial corporations

Annex V.Part 1.42(e)

080

Households

Annex V.Part 1.42(f)

090

Financial guarantees given

IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116

101

of which: non-performing

Annex V.Part 2.117

110

Central banks

Annex V.Part 1.42(a)

120

General governments

Annex V.Part 1.42(b)

130

Credit institutions

Annex V.Part 1.42(c)

140

Other financial corporations

Annex V.Part 1.42(d)

150

Non-financial corporations

Annex V.Part 1.42(e)

160

Households

Annex V.Part 1.42(f)

170

Other Commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116

181

of which: non-performing

Annex V.Part 2.117

190

Central banks

Annex V.Part 1.42(a)

200

General governments

Annex V.Part 1.42(b)

210

Credit institutions

Annex V.Part 1.42(c)

220

Other financial corporations

Annex V.Part 1.42(d)

230

Non-financial corporations

Annex V.Part 1.42(e)

240

Households

Annex V.Part 1.42(f)

9.2 Loan commitments, financial guarantees and other commitments received

		References	Maximum amount of the guarantee that can be considered	Nominal amount
			IFRS 7.36 (b); Annex V.Part 2.119	Annex V.Part 2.119
			010	020
010	Loan commitments received	IFRS 9.2.1(g),.BCZ2.2; Annex V.Part 1.44(h), Part 2.102-103, 113
020	Central banks	Annex V.Part 1.42(a)
030	General governments	Annex V.Part 1.42(b)
040	Credit institutions	Annex V.Part 1.42(c)
050	Other financial corporations	Annex V.Part 1.42(d)
060	Non-financial corporations	Annex V.Part 1.42(e)
070	Households	Annex V.Part 1.42(f)
080	Financial guarantees received	IFRS 9.2.1(e),.B2.5,.BC2.17, IFRS 8.Appendix A; IFRS 4 Annex A; Annex V.Part 1.44(h), Part 2.102-103, 114
090	Central banks	Annex V.Part 1.42(a)
100	General governments	Annex V.Part 1.42(b)
110	Credit institutions	Annex V.Part 1.42(c)
120	Other financial corporations	Annex V.Part 1.42(d)
130	Non-financial corporations	Annex V.Part 1.42(e)
140	Households	Annex V.Part 1.42(f)
150	Other Commitments received	Annex V.Part 1.44(h), Part 2.102-103, 115
160	Central banks	Annex V.Part 1.42(a)
170	General governments	Annex V.Part 1.42(b)
180	Credit institutions	Annex V.Part 1.42(c)
190	Other financial corporations	Annex V.Part 1.42(d)
200	Non-financial corporations	Annex V.Part 1.42(e)
210	Households	Annex V.Part 1.42(f)

10. Derivatives - Trading and economic hedges

By type of risk / By product or by type of market		References	Carrying amount		Notional amount
			Financial assets Held for trading and trading	Financial liabilities Held for trading and trading	Total Trading	of which: sold
			Annex V.Part 2.120, 131	IFRS 9.BA.7 (a); Annex V.Part 2.120, 131	Annex V.Part 2.133-135	Annex V.Part 2.133-135
			010	020	030	040
010	Interest rate	Annex V.Part 2.129(a)
020	of which: economic hedges	Annex V.Part 2.137-139
030	OTC options	Annex V.Part 2.136
040	OTC other	Annex V.Part 2.136
050	Organized market options	Annex V.Part 2.136
060	Organized market other	Annex V.Part 2.136
070	Equity	Annex V.Part 2.129(b)
080	of which: economic hedges	Annex V.Part 2.137-139
090	OTC options	Annex V.Part 2.136
100	OTC other	Annex V.Part 2.136
110	Organized market options	Annex V.Part 2.136
120	Organized market other	Annex V.Part 2.136
130	Foreign exchange and gold	Annex V.Part 2.129(c)
140	of which: economic hedges	Annex V.Part 2.137-139
150	OTC options	Annex V.Part 2.136
160	OTC other	Annex V.Part 2.136
170	Organized market options	Annex V.Part 2.136
180	Organized market other	Annex V.Part 2.136
190	Credit	Annex V.Part 2.129(d)
195	of which: economic hedges with use of the fair value option	IFRS 9.6.7.1; Annex V.Part 2.140
201	of which: other economic hedges	Annex V.Part 2.137-140
210	Credit default swap
220	Credit spread option
230	Total return swap
240	Other
250	Commodity	Annex V.Part 2.129(e)
260	of which: economic hedges	Annex V.Part 2.137-139
270	Other	Annex V.Part 2.129(f)
280	of which: economic hedges	Annex V.Part 2.137-139
290	DERIVATIVES	IFRS 9.Appendix A
300	of which: OTC - credit institutions	Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
310	of which: OTC - other financial corporations	Annex V.Part 1.42(d), 44(e), Part 2.141(b)
320	of which: OTC - rest	Annex V.Part 1.44(e), Part 2.141(c)

11. Hedge accounting

11.1 Derivatives - Hedge accounting: Breakdown by type of risk and type of hedge

By product or by type of market		References	Carrying amount		Notional amount
			Assets	Liabilities	Total Hedging	of which: sold
			IFRS 7.24A; Annex V.Part 2.120, 131	IFRS 7.24A; Annex V.Part 2.120, 131	Annex V.Part 2.133-135	Annex V.Part 2.133-135
			010	020	030	040
010	Interest rate	Annex V.Part 2.129(a)
020	OTC options	Annex V.Part 2.136
030	OTC other	Annex V.Part 2.136
040	Organized market options	Annex V.Part 2.136
050	Organized market other	Annex V.Part 2.136
060	Equity	Annex V.Part 2.129(b)
070	OTC options	Annex V.Part 2.136
080	OTC other	Annex V.Part 2.136
090	Organized market options	Annex V.Part 2.136
100	Organized market other	Annex V.Part 2.136
110	Foreign exchange and gold	Annex V.Part 2.129(c)
120	OTC options	Annex V.Part 2.136
130	OTC other	Annex V.Part 2.136
140	Organized market options	Annex V.Part 2.136
150	Organized market other	Annex V.Part 2.136
160	Credit	Annex V.Part 2.129(d)
170	Credit default swap	Annex V.Part 2.136
180	Credit spread option	Annex V.Part 2.136
190	Total return swap	Annex V.Part 2.136
200	Other	Annex V.Part 2.136
210	Commodity	Annex V.Part 2.129(e)
220	Other	Annex V.Part 2.129(f)
230	FAIR VALUE HEDGES	IFRS 7.24A; IAS 39.86(a); IFRS 9.6.5.2(a)
240	Interest rate	Annex V.Part 2.129(a)
250	OTC options	Annex V.Part 2.136
260	OTC other	Annex V.Part 2.136
270	Organized market options	Annex V.Part 2.136
280	Organized market other	Annex V.Part 2.136
290	Equity	Annex V.Part 2.129(b)
300	OTC options	Annex V.Part 2.136
310	OTC other	Annex V.Part 2.136
320	Organized market options	Annex V.Part 2.136
330	Organized market other	Annex V.Part 2.136
340	Foreign exchange and gold	Annex V.Part 2.129(c)
350	OTC options	Annex V.Part 2.136
360	OTC other	Annex V.Part 2.136
370	Organized market options	Annex V.Part 2.136
380	Organized market other	Annex V.Part 2.136
390	Credit	Annex V.Part 2.129(d)
400	Credit default swap	Annex V.Part 2.136
410	Credit spread option	Annex V.Part 2.136
420	Total return swap	Annex V.Part 2.136
430	Other	Annex V.Part 2.136
440	Commodity	Annex V.Part 2.129(e)
450	Other	Annex V.Part 2.129(f)
460	CASH FLOW HEDGES	IFRS 7.24A; IAS 39.86(b); IFRS 9.6.5.2(b)
470	HEDGE OF NET INVESTMENTS IN A FOREIGN OPERATION	IFRS 7.24A; IAS 39.86(c); IFRS 9.6.5.2(c)
480	PORTFOLIO FAIR VALUE HEDGES OF INTEREST RATE RISK	IAS 39.71, 81A, 89A, AG 114-132
490	PORTFOLIO CASH FLOW HEDGES OF INTEREST RATE RISK	IAS 39.71
500	DERIVATIVES-HEDGE ACCOUNTING	IFRS 7.24A; IAS 39.9; IFRS 9.6.1
510	of which: OTC - credit institutions	Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142
520	of which: OTC - other financial corporations	Annex V.Part 1.42(d), 44(e), Part 2.141(b)
530	of which: OTC - rest	Annex V.Part 1.44(e), Part 2.141(c)

11.3 Non-derivative hedging instruments: Breakdown by accounting portfolio and type of hedge

		References	Carrying amount
			Fair value hedge	Cash flow hedge	Hedge of net investment in a foreign operation
			Annex V.Part 2.145	Annex V.Part 2.145	Annex V.Part 2.145
			010	020	030
010	Non-derivative financial assets	IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2
020	of which: Financial assets held for trading	IFRS 9.Appendix A
030	of which: Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.4.1.4; IFRS 7.8(a)(ii)
040	of which: Financial assets designated at fair value through profit or loss	IFRS 9.4.1.5; IFRS 7.8(a)(i)
050	Non-derivative financial liabilities	IFRS 7.24A; IFRS 9.6.1; IFRS 9.6.2.2
060	Financial liabilities held for trading	IFRS 9.Appendix A
070	Financial liabilities designated at fair value through profit or loss	IFRS 9.4.2.1; IFRS 9.6.2.2
080	Financial assets at amortised cost	IFRS 9.4.2.1; IFRS 9.6.2.2

F11.4 Hedged items in fair value hedges

		References	Micro-hedges	Micro-hedges - Net position hedge	Hedge adjustments on micro-hedges		Macro hedges
			Carrying amount	Assets or liabilities included in hedge of a net position (before netting)	Hedge adjustments included in the carrying amount of assets/liabilities	Remaining adjustments for discontinued micro hedges including hedges of net positions	Hedged items in portfolio hedge of interest rate risk
			IFRS 7.24B(a), Annex V.Part 2.146, 147	IFRS 9.6.6.1; IFRS 9.6.6.6; Annex V.Part 2.147, 151	IFRS 7.24B(a)(ii); Annex V.Part 2.148, 149	IFRS 7.24B(a)(v); Annex V.Part 2.148, 150	IFRS 9.6.1.3; IFRS 9.6.6.1; Annex V.Part 2.152
			010	020	030	040	050
	ASSETS
010	Financial assets measured at fair value through other comprehensive income	IFRS 9.4.1.2A; IFRS 7.8(h); Annex V. Part 2.146, 151
020	Interest rate	Annex V.Part 2.129(a)
030	Equity	Annex V.Part 2.129(b)
040	Foreign exchange and gold	Annex V.Part 2.129(c)
050	Credit	Annex V.Part 2.129(d)
060	Commodity	Annex V.Part 2.129(e)
070	Other	Annex V.Part 2.129(f)
080	Financial assets measured at amortised cost	IFRS 9.4.1.2A; IFRS 7.8(f); Annex V. Part 2.146, 151
090	Interest rate	Annex V.Part 2.129(a)
100	Equity	Annex V.Part 2.129(b)
110	Foreign exchange and gold	Annex V.Part 2.129(c)
120	Credit	Annex V.Part 2.129(d)
130	Commodity	Annex V.Part 2.129(e)
140	Other	Annex V.Part 2.129(f)
	LIABILITIES
150	Financial liabilities measured at amortised costs	IFRS 9.4.2.1; IFRS 7.8(g); Annex V. Part 2.146, 151
160	Interest rate	Annex V.Part 2.129(a)
170	Equity	Annex V.Part 2.129(b)
180	Foreign exchange and gold	Annex V.Part 2.129(c)
190	Credit	Annex V.Part 2.129(d)
200	Commodity	Annex V.Part 2.129(e)
210	Other	Annex V.Part 2.129(f)

12. Movements in allowances and provisions for credit losses

12.1 Movements in allowances and provisions for credit losses

References

Opening balance

Increases due to origination and acquisition

Decreases due to derecognition

Changes due to change in credit risk (net)

Changes due to modifications without derecognition (net)

Changes due to update in the institution's methodology for estimation (net)

Decrease in allowance account due to write-offs

Other adjustments

Closing balance

Recoveries of previously written-off amounts recorded directly to the statement of profit or loss

Amounts written-off directly to the statement of profit or loss

IFRS 7.35I; Annex V.Part 2.159, 164(b)

IFRS 7.35I; Annex V.Part 2.160, 164(b)

IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.161-162

IFRS 7.35I; IFRS 7.35J; IFRS 9.5.5.12, B5.5.25, B5.5.27; Annex V.Part 2.164(c)

IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.163

IFRS 7.35I; IFRS 9.5.4.4;IFRS 7.35L; Annex V.Part 2.72, 74, 164(a), 165

IFRS 7.35I; IFRS 7.35B(b); Annex V.Part 2.166

IFRS 9.5.4.4; Annex V.Part 2.165

010

020

030

040

050

070

080

090

100

110

120

010

Allowances for financial assets without increase in credit risk since initial recognition (Stage 1)

IFRS 9.5.5.5

020

Debt securities

Annex V.Part 1.31, 44(b)

030

Central banks

Annex V.Part 1.42(a)

040

General governments

Annex V.Part 1.42(b)

050

Credit institutions

Annex V.Part 1.42(c)

060

Other financial corporations

Annex V.Part 1.42(d)

070

Non-financial corporations

Annex V.Part 1.42(e)

080

Loans and advances

Annex V.Part 1.32, 44(a)

090

Central banks

Annex V.Part 1.42(a)

100

General governments

Annex V.Part 1.42(b)

110

Credit institutions

Annex V.Part 1.42(c)

120

Other financial corporations

Annex V.Part 1.42(d)

130

Non-financial corporations

Annex V.Part 1.42(e)

140

Households

Annex V.Part 1.42(f)

160

of which: collectively measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

170

of which: individually measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

180

Allowances for debt instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)

IFRS 9.5.5.3

190

Debt securities

Annex V.Part 1.31, 44(b)

200

Central banks

Annex V.Part 1.42(a)

210

General governments

Annex V.Part 1.42(b)

220

Credit institutions

Annex V.Part 1.42(c)

230

Other financial corporations

Annex V.Part 1.42(d)

240

Non-financial corporations

Annex V.Part 1.42(e)

250

Loans and advances

Annex V.Part 1.32, 44(a)

260

Central banks

Annex V.Part 1.42(a)

270

General governments

Annex V.Part 1.42(b)

280

Credit institutions

Annex V.Part 1.42(c)

290

Other financial corporations

Annex V.Part 1.42(d)

300

Non-financial corporations

Annex V.Part 1.42(e)

310

Households

Annex V.Part 1.42(f)

330

of which: collectively measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

340

of which: individually measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

350

of which: non-performing

Annex V.Part 2.213-232

360

Allowances for credit-impaired debt instruments (Stage 3)

IFRS 9.5.5.1, 9. Appendix A

370

Debt securities

Annex V.Part 1.31, 44(b)

380

Central banks

Annex V.Part 1.42(a)

390

General governments

Annex V.Part 1.42(b)

400

Credit institutions

Annex V.Part 1.42(c)

410

Other financial corporations

Annex V.Part 1.42(d)

420

Non-financial corporations

Annex V.Part 1.42(e)

430

Loans and advances

Annex V.Part 1.32, 44(a)

440

Central banks

Annex V.Part 1.42(a)

450

General governments

Annex V.Part 1.42(b)

460

Credit institutions

Annex V.Part 1.42(c)

470

Other financial corporations

Annex V.Part 1.42(d)

480

Non-financial corporations

Annex V.Part 1.42(e)

490

Households

Annex V.Part 1.42(f)

500

of which: collectively measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

510

of which: individually measured allowances

IFRS 9.B5.5.1 - B5.5.6; Annex V.Part 2.158

520

Total allowance for debt instruments

IFRS 7.B8E

530

Commitments and financial guarantees given (Stage 1)

IFRS 9.2.1|(g); 2.3(c); 5.5, B2.5; Annex V.Part 2.157

540

Commitments and financial guarantees given (Stage 2)

IFRS 9.2.1|(g); 2.3(c); 5.5.3, B2.5; Annex V.Part 2.157

550

of which: non-performing

Annex V.Part 2.117

560

Commitments and financial guarantees given (Stage 3)

IFRS 9.2.1|(g); 2.3(c); 5.5.1, B2.5; Annex V.Part 2.157

570

Total provisions on commitments and financial guarantees given

IFRS 7.B8E; Annex V.Part 2.157

12.2 Transfers between impairment stages (gross basis presentation)

		References	Gross carrying amount / nominal amount Annex V.Part 1.34, Part 2.118, 167, 170
			Transfers between Stage 1 and Stage 2		Transfers between Stage 2 and Stage 3		Transfers between Stage 1 and Stage 3
			To Stage 2 from Stage 1	To Stage 1 from Stage 2	To Stage 3 from Stage 2	To Stage 2 from Stage 3	To Stage 3 from Stage 1	To Stage 1 from Stage 3
			Annex V.Part 2.168-169
			010	020	030	040	050	060
010	Debt securities	Annex V.Part 1.31, 44(b)
020	Central banks	Annex V.Part 1.42(a)
030	General governments	Annex V.Part 1.42(b)
040	Credit institutions	Annex V.Part 1.42(c)
050	Other financial corporations	Annex V.Part 1.42(d)
060	Non-financial corporations	Annex V.Part 1.42(e)
070	Loans and advances	Annex V.Part 1.32, 44(a)
080	Central banks	Annex V.Part 1.42(a)
090	General governments	Annex V.Part 1.42(b)
100	Credit institutions	Annex V.Part 1.42(c)
110	Other financial corporations	Annex V.Part 1.42(d)
120	Non-financial corporations	Annex V.Part 1.42(e)
130	Households	Annex V.Part 1.42(f)
140	Total debt instruments
150	Commitments and financial guarantees given	IFRS 9.2.1\|(g); 2.3(c); 5.5.1, 5.5.3, 5.5.5

13. Collateral and guarantees received

13.1 Breakdown of collateral and guarantees by loans and advances other than held for trading

Guarantees and collateral		References	Maximum amount of the collateral or guarantee that can be considered Annex V.Part 2.171-172, 174
			Loans collateralized by immovable property		Other collateralized loans		Financial guarantees received
			Residential	Commercial	Cash [Debt instruments issued]	Rest	Financial guarantees received
		IFRS 7.36(b)	Annex V.Part 2.173(a)	Annex V.Part 2.173(a)	Annex V.Part 2.173(b)	Annex V.Part 2.173(b)	Annex V.Part 2.173(c)
		IFRS 7.36(b)	010	020	030	040	050
010	Loans and advances	Annex V.Part 1.32, 44(a)
020	of which: Other financial corporations	Annex V.Part 1.42(d)
030	of which: Non-financial corporations	Annex V.Part 1.42(e)
040	of which: Households	Annex V.Part 1.42(f)
050	of which: lending for house purchase	Annex V.Part 2.88(b)

13.2 Collateral obtained by taking possession during the period [held at the reporting date]

		References	Carrying amount
			Annex V.Part 2.175
			010
010	Non-current assets held-for-sale	IFRS 7.38(a)
020	Property, plant and equipment	IFRS 7.38(a)
030	Investment property	IFRS 7.38(a)
040	Equity and debt instruments	IFRS 7.38(a)
050	Other	IFRS 7.38(a)
060	Total

13.3 Collateral obtained by taking possession [tangible assets] accumulated

		References	Carrying amount
		References	010
010	Foreclosure [tangible assets]	IFRS 7.38(a); Annex V.Part 2.176

14. Fair value hierachy: financial instruments at fair value

		References	Fair value hierarchy IFRS 13.93 (b)			Change in fair value for the period Annex V.Part 2.178		Accumulated change in fair value before taxes Annex V.Part 2.179
			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);IFRS 9.Appendix A
020	Derivatives	IFRS 9.Appendix A
030	Equity instruments	IAS 32.11,
040	Debt securities	Annex V.Part 1.31
050	Loans and advances	Annex V.Part 1.32
056	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.4.1.4; IFRS 7.8(a)(ii)
057	Equity instruments	IAS 32.11
058	Debt securities	Annex V.Part 1.31
059	Loans and advances	Annex V.Part 1.32
060	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
080	Debt securities	Annex V.Part 1.31
090	Loans and advances	Annex V.Part 1.32
101	Financial assets at fair value through other comprehensive income	IFRS 7.8 (h); IFRS 9.4.1.2A
102	Equity instruments	IAS 32.11
103	Debt securities	Annex V.Part 1.31
104	Loans and advances	Annex V.Part 1.32
140	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.22
LIABILITIES
150	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IFRS 9.BA.6
160	Derivatives	IFRS 9.BA.7(a)
170	Short positions	IFRS 9.BA.7(b)
180	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
190	Debt securities issued	Annex V.Part 1.37
200	Other financial liabilities	Annex V.Part 1.38-41
210	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e) (i); IFRS 9.4.1.5
220	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
230	Debt securities issued	Annex V.Part 1.37
240	Other financial liabilities	Annex V.Part 1.38-41
250	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.26

15. Derecognition and financial liabilities associated with transferred financial assets

References

Transferred financial assets entirely recognized

Transferred financial assets recognized to the extent of the instution's continuing involvement

Principal amount outstanting of transferred financial assets entirely derecognised for which the intitution retains servicing rights

Amounts derecognised for capital purposes

Transferred assets

Associated liabilities ITS V.Part 2.181

Principal amount outstanding of the original assets

Carrying amount of assets still recognised [continuing involvement]

Carrying amount of associated liabilites

Carrying amount

Of which: securitizations

Of which: repurchase agreements

Carrying amount

Of which: securitizations

Of which: repurchase agreements

IFRS 7.42D.(e), Annex V.Part 1.27

IFRS 7.42D(e); CRR art 4(1)(61)

IFRS 7.42D(e); Annex V.Part 2.183-184

IFRS 7.42D(e)

IFRS 7.42D.(e)

IFRS 7.42D(e); Annex V.Part 2.183-184

IFRS 7.42D(f)

IFRS 7.42D(f); Annex V.Part 1.27, Part 2.181

CRR art 109; Annex V.Part 2.182

010

020

030

040

050

060

070

080

090

100

110

010

Financial assets held for trading

IFRS 7.8(a)(ii);IFRS 9. Appendix A

020

Equity instruments

IAS 32.11

030

Debt securities

Annex V.Part 1.31

040

Loans and advances

Annex V.Part 1.32

045

Non-trading financial assets mandatorily at fair value through profit or loss

IFRS 9.4.1.4

046

Equity instruments

IAS 32.11

047

Debt securities

Annex V.Part 1.31

048

Loans and advances

Annex V.Part 1.32

050

Financial assets designated at fair value through profit or loss

IFRS 7.8(a)(i); IFRS 9.4.1.5

070

Debt securities

Annex V.Part 1.31

080

Loans and advances

Annex V.Part 1.32

091

Financial assets at fair value through other comprehensive income

IFRS 7.8(h); IFRS 9.4.1.2A

092

Equity instruments

IAS 32.11

093

Debt securities

Annex V.Part 1.31

094

Loans and advances

Annex V.Part 1.32

131

Financial assets at amortised cost

IFRS 7.8 (f); IFRS 9.4.1.2

132

Debt securities

Annex V.Part 1.31

133

Loans and advances

Annex V.Part 1.32

190

Total

16. Breakdown of selected statement of profit or loss items

16.1 Interest income and expenses by instrument and counterparty sector

		References	Current period
			Income	Expenses
			Annex V.Part 2.187, 189	Annex V.Part 2.188, 190
			010	020
010	Derivatives -Trading	IFRS 9.Appendix A,.BA.1,.BA.6; Annex V.Part 2.193
015	of which: interest income from derivatives in economic hedges	Annex V.Part 2.193
020	Debt securities	Annex V.Part 1.31, 44(b)
030	Central banks	Annex V.Part 1.42(a)
040	General governments	Annex V.Part 1.42(b)
050	Credit institutions	Annex V.Part 1.42(c)
060	Other financial corporations	Annex V.Part 1.42(d)
070	Non-financial corporations	Annex V.Part 1.42(e)
080	Loans and advances	Annex V.Part 1.32, 44(a)
090	Central banks	Annex V.Part 1.42(a)
100	General governments	Annex V.Part 1.42(b)
110	Credit institutions	Annex V.Part 1.42(c)
120	Other financial corporations	Annex V.Part 1.42(d)
130	Non-financial corporations	Annex V.Part 1.42(e)
140	Households	Annex V.Part 1.42(f)
150	Other assets	Annex V.Part 2.5
160	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
170	Central banks	Annex V.Part 1.42(a)
180	General governments	Annex V.Part 1.42(b)
190	Credit institutions	Annex V.Part 1.42(c)
200	Other financial corporations	Annex V.Part 1.42(d)
210	Non-financial corporations	Annex V.Part 1.42(e)
220	Households	Annex V.Part 1.42(f)
230	Debt securities issued	Annex V.Part 1.37
240	Other financial liabilities	Annex V.Part 1.32-34, Part 2.191
250	Derivatives - Hedge accounting, interest rate risk	Annex V.Part 2.192
260	Other Liabilities	Annex V.Part 1.38-41
270	INTEREST	IAS 1.97
280	of which: interest-income on credit impaired financial assets	IFRS 9.5.4.1;.B5.4.7; Annex V.Part 2.194

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
			Annex V. Part 2.195-196
			010
020	Debt securities	Annex V.Part 1.31
030	Loans and advances	Annex V.Part 1.32
040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050	Debt securities issued	Annex V.Part 1.37
060	Other financial liabilities	Annex V.Part 1.38-41
070	GAINS OR (-) LOSSES ON DERECOGNITION OF FINANCIAL ASSETS AND LIABILITIES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	Annex V.Part 2.45

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

		References	Current period
			Annex V. Part 2.197-198
			010
010	Derivatives	IFRS 9.Appendix A,.BA.1,.BA.7(a)
015	of which: Economic hedges with use of the fair value option	IFRS 9.6.7.1; IFRS 7.9(d); Annex V.Part 2.199
020	Equity instruments	IAS 32.11
030	Debt securities	Annex V.Part 1.31
040	Loans and advances	Annex V.Part 1.32
050	Short positions	IFRS 9.BA.7(b)
060	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
070	Debt securities issued	Annex V.Part 1.37
080	Other financial liabilities	Annex V.Part 1.38-41
090	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	IFRS 9.Appendix A,.BA.6;IFRS 7.20(a)(i)
095	of which: gains and losses due to the reclassification of assets at amortised cost	IFRS 9.5.6.2; annex V.Part 2.199

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

		References	Current period
		References	010
010	Interest rate instruments and related derivatives	Annex V.Part 2.200(a)
020	Equity instruments and related derivatives	Annex V.Part 2.200(b)
030	Foreign exchange trading and derivatives related with foreign exchange and gold	Annex V.Part 2.200(c)
040	Credit risk instruments and related derivatives	Annex V.Part 2.200(d)
050	Derivatives related with commodities	Annex V.Part 2.200(e)
060	Other	Annex V.Part 2.200(f)
070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES HELD FOR TRADING, NET	IFRS 7.20(a)(i)

16.4.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument

		References	Current period
			Annex V.Part 2.201
			010
020	Equity instruments	IAS 32.11
030	Debt securities	Annex V.Part 1.31
040	Loans and advances	Annex V.Part 1.32
090	GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET	IFRS 7.20(a)(i)
100	of which: gains and losses due to the reclassification of assets at amortised cost	IFRS 9.6.5.2; Annex V.Part 2.202

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

		References	Current period	Changes in fair value due to credit risk
			Annex V.Part 2.203	Annex V.Part 2.203
			010	020
020	Debt securities	Annex V.Part 1.31
030	Loans and advances	Annex V.Part 1.32
040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050	Debt securities issued	Annex V.Part 1.37
060	Other financial liabilities	Annex V.Part 1.38-41
070	GAINS OR (-) LOSSES ON FINANCIAL ASSETS AND LIABILITIES DESIGNATED AT FAIR VALUE THROUGH PROFIT OR LOSS, NET	IFRS 7.20(a)(i)
071	of which: gains or (-) losses upon designation of financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net	IFRS 9.6.7;IFRS 7.24G(b); Annex V.Part 2.204
072	of which: gains or (-) losses after designation on financial assets and liabilities designated at fair value through profit or loss for hedging purposes, net	IFRS 9.6.7; IFRS 7.20(a)(i); Annex V.Part 2.204

16.6 Gains or losses from hedge accounting

		References	Current period
			Annex V.Part 2.205
			010
010	Fair value changes of the hedging instrument [including discontinuation]	IFRS 7.24A(c);IFRS 7.24C(b)(vi)
020	Fair value changes of the hedged item attributable to the hedged risk	IFRS 9.6.3.7;.6.5.8;.B6.4.1; IFRS 7.24B(a)(iv); IFRS 7.24C(b)(vi); Annex V.Part 2.206
030	Ineffectiveness in profit or loss from cash flow hedges	IFRS 7.24C(b)ii; IFRS 7.24C(b)(vi)
040	Ineffectiveness in profit or loss from hedges of net investments in foreign operations	IFRS 7.24C(b)(ii); IFRS 7.24C(b)(vi)
050	GAINS OR (-) LOSSES FROM HEDGE ACCOUNTING, NET

16.7 Impairment on non-financial assets

		References	Current period
			Additions	Reversals	Accumulated impairment
			Annex V.Part 2.208	Annex V.Part 2.208
			010	020	040
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

17. Reconciliation between Accounting and CRR scope of consolidation: Balance Sheet

17.1 Assets

		References	Accounting scope of consolidation [Carrying amount]
			Annex V.Part 1.27, Part 2.209
			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);IFRS 9.Appendix A
060	Derivatives	IFRS 9.Appendix A
070	Equity instruments	IAS 32.11
080	Debt securities	Annex V.Part 1.31
090	Loans and advances	Annex V.Part 1.32
096	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.4.1.4
097	Equity instruments	IAS 32.11
098	Debt securities	Annex V.Part 1.31
099	Loans and advances	Annex V.Part 1.32
100	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
120	Debt securities	Annex V.Part 1.31
130	Loans and advances	Annex V.Part 1.32
141	Financial assets at fair value through other comprehensive income	IFRS 7.8(h); IFRS 9.4.1.2A
142	Equity instruments	IAS 32.11
143	Debt securities	Annex V.Part 1.31
144	Loans and advances	Annex V.Part 1.32
181	Financial assets at amortised cost	IFRS 7.8(f); IFRS 9.4.1.2
182	Debt securities	Annex V.Part 1.31
183	Loans and advances	Annex V.Part 1.32
240	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.22
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(a); IFRS 9.6.5.8
260	Investments in subsidaries, joint ventures and associates	IAS 1.54(e); Annex V.Part 1.21, Part 2.4, 210
270	Assets under reinsurance and insurance contracts	IFRS 4.IG20.(b)-(c); Annex V.Part 2.211
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]
			Annex V.Part 2.118, 209
			010
010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
020	Financial guarantees given	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
030	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116
040	OFF-BALANCE SHEET EXPOSURES

17.3 Liabilities and equity

		References	Accounting scope of consolidation [Carrying amount]
			Annex V.Part 1.27, Part 2.209
			010
010	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IFRS 9.BA.6
020	Derivatives	IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)
030	Short positions	IFRS 9.BA7(b)
040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050	Debt securities issued	Annex V.Part 1.37
060	Other financial liabilities	Annex V.Part 1.38-41
070	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IFRS 9.4.2.2
080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
090	Debt securities issued	Annex V.Part 1.37
100	Other financial liabilities	Annex V.Part 1.38-41
110	Financial liabilities measured at amortised cost	IFRS 7.8(g); IFRS 9.4.2.1
120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
130	Debt securities issued	Annex V.Part 1.37
140	Other financial liabilities	Annex V.Part 1.38-41
150	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.26
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(b), IFRS 9.6.5.8
170	Liabilities under insurance and reinsurance contracts	IFRS 4.IG20(a); Annex V.Part 2.212
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 2.12
230	Other liabilities	Annex V.Part 2.13
240	Liabilities included in disposal groups classified as held for sale	IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
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 2.18-19
290	Other equity	IFRS 2.10; Annex V.Part 2.20
300	Accumulated other comprehensive income	CRR art 4(1)(100)
310	Retained earnings	CRR art 4(1)(123)
320	Revaluation reserves	IFRS 1.33, 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 2.28
350	Profit or loss attributable to owners of the parent	IFRS 10.B94
360	(-) Interim dividends	IAS 32.35
370	Minority interests [Non-controlling interests]	IAS 1.54(q); IFRS 10.22,.B94
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 / Nominal amount

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119

Performing

Non-performing

Performing exposures - Accumulated impairment and provisions

Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

Not past due or Past due <= 30 days

Past due > 30 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 <= 5 years

Past due > 5 years

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 < = 5 year

Past due > 5 years

Collateral received on non-performing exposues

Financial guarantees received on non-performing exposures

010

020

030

055

060

070

080

090

100

105

110

120

130

140

150

160

170

180

190

195

200

210

Annex V. Part 1.34, Part 2.118, 221

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235

Annex V. Part 2. 213-216, 223-239

Annex V. Part 2. 222, 235-236

CRR art 178; Annex V.Part 2.238(b)

IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.238(a)

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 239

010

Debt securities

Annex V.Part 1.31, 44(b)

020

Central banks

Annex V.Part 1.42(a)

030

General governments

Annex V.Part 1.42(b)

040

Credit institutions

Annex V.Part 1.42(c)

050

Other financial corporations

Annex V.Part 1.42(d)

060

Non-financial corporations

Annex V.Part 1.42(e)

070

Loans and advances

Annex V.Part 1.32, 44(a)

080

Central banks

Annex V.Part 1.42(a)

090

General governments

Annex V.Part 1.42(b)

100

Credit institutions

Annex V.Part 1.42(c)

110

Other financial corporations

Annex V.Part 1.42(d)

120

Non-financial corporations

Annex V.Part 1.42(e)

130

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

140

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87

150

Households

Annex V.Part 1.42(f)

160

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

170

Of which: Credit for consumption

Annex V.Part 2.88(a)

180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.233(a)

181

Debt securities

Annex V.Part 1.31, 44(b)

182

Central banks

Annex V.Part 1.42(a)

183

General governments

Annex V.Part 1.42(b)

184

Credit institutions

Annex V.Part 1.42(c)

185

Other financial corporations

Annex V.Part 1.42(d)

186

Non-financial corporations

Annex V.Part 1.42(e)

191

Loans and advances

Annex V.Part 1.32, 44(a)

192

Central banks

Annex V.Part 1.42(a)

193

General governments

Annex V.Part 1.42(b)

194

Credit institutions

Annex V.Part 1.42(c)

195

Other financial corporations

Annex V.Part 1.42(d)

196

Non-financial corporations

Annex V.Part 1.42(e)

197

Households

Annex V.Part 1.42(f)

201

DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

Annex V.Part 2.233(b)

211

Debt securities

Annex V.Part 1.31, 44(b)

212

Central banks

Annex V.Part 1.42(a)

213

General governments

Annex V.Part 1.42(b)

214

Credit institutions

Annex V.Part 1.42(c)

215

Other financial corporations

Annex V.Part 1.42(d)

216

Non-financial corporations

Annex V.Part 1.42(e)

221

Loans and advances

Annex V.Part 1.32, 44(a)

222

Central banks

Annex V.Part 1.42(a)

223

General governments

Annex V.Part 1.42(b)

224

Credit institutions

Annex V.Part 1.42(c)

225

Other financial corporations

Annex V.Part 1.42(d)

226

Non-financial corporations

Annex V.Part 1.42(e)

227

Households

Annex V.Part 1.42(f)

231

DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

Annex V.Part 2.233(c), 234

330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.217

335

DEBT INSTRUMENTS HELD FOR SALE

Annex V.Part 2.220

340

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 224

350

Central banks

Annex V.Part 1.42(a)

360

General governments

Annex V.Part 1.42(b)

370

Credit institutions

Annex V.Part 1.42(c)

380

Other financial corporations

Annex V.Part 1.42(d)

390

Non-financial corporations

Annex V.Part 1.42(e)

400

Households

Annex V.Part 1.42(f)

410

Financial guarantees given

IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116, 225

420

Central banks

Annex V.Part 1.42(a)

430

General governments

Annex V.Part 1.42(b)

440

Credit institutions

Annex V.Part 1.42(c)

450

Other financial corporations

Annex V.Part 1.42(d)

460

Non-financial corporations

Annex V.Part 1.42(e)

470

Households

Annex V.Part 1.42(f)

480

Other Commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116, 224

490

Central banks

Annex V.Part 1.42(a)

500

General governments

Annex V.Part 1.42(b)

510

Credit institutions

Annex V.Part 1.42(c)

520

Other financial corporations

Annex V.Part 1.42(d)

530

Non-financial corporations

Annex V.Part 1.42(e)

540

Households

Annex V.Part 1.42(f)

550

OFF-BALANCE SHEET EXPOSURES

Annex V.Part 2.217

19. Information forborne exposures

References

Gross carrying amount / nominal amount of exposures with forbearance measures

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Maximum amount of the collateral or guarantee that can be considered Annex V. Part 2.119

Performing exposures with forbearance measures

Non-performing exposures with forbearance measures

Perfoming exposures with forbearance measures - Accumulated impairment and provisions

Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

Collateral received and financial guarantees received

Instruments with modifications in their terms and conditions

Refinancing

of which: Performing forborne exposures under probation reclassified from non-performing

Instruments with modifications in their terms and conditions

Refinancing

of which: Defaulted

of which: Impaired

of which: Forbearance of exposures non-performing prior to forbearance

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 1.34, Part 2. 118, 240-245, 251-258

Annex V. Part 2. 256, 259-262

Annex V. Part 2.241(a), 266

Annex V. Part 2. 241 (b), 265-266

Annex V. Part 2. 256(b), 261

Annex V. Part 2. 259-263

Annex V. Part 2.241(a), 266

Annex V. Part 2. 241 (b), 265-266

CRR art 178; Annex V. Part 2.264(b)

IFRS 9.5.5.1; IFRS 9.Appendix A; Annex V.Part 2.264(a)

Annex V. Part 2. 231, 252(a), 263

Annex V. Part 2. 267

Annex V. Part 2. 207

Annex V. Part 2. 241(a), 267

Annex V. Part 2. 241(b), 267

Annex V. Part 2. 268

010

Debt securities

Annex V.Part 1.31, 44(b)

020

Central banks

Annex V.Part 1.42(a)

030

General governments

Annex V.Part 1.42(b)

040

Credit institutions

Annex V.Part 1.42(c)

050

Other financial corporations

Annex V.Part 1.42(d)

060

Non-financial corporations

Annex V.Part 1.42(e)

070

Loans and advances

Annex V.Part 1.32, 44(a)

080

Central banks

Annex V.Part 1.42(a)

090

General governments

Annex V.Part 1.42(b)

100

Credit institutions

Annex V.Part 1.42(c)

110

Other financial corporations

Annex V.Part 1.42(d)

120

Non-financial corporations

Annex V.Part 1.42(e)

130

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

140

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87

150

Households

Annex V.Part 1.42(f)

160

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87

170

Of which: Credit for consumption

Annex V.Part 2.88(a)

180

DEBT INSTRUMENTS AT COST OR AT AMORTISED COST

Annex V.Part 2.249(a)

181

Debt securities

Annex V.Part 1.31, 44(b)

182

Central banks

Annex V.Part 1.42(a)

183

General governments

Annex V.Part 1.42(b)

184

Credit institutions

Annex V.Part 1.42(c)

185

Other financial corporations

Annex V.Part 1.42(d)

186

Non-financial corporations

Annex V.Part 1.42(e)

191

Loans and advances

Annex V.Part 1.32, 44(a)

192

Central banks

Annex V.Part 1.42(a)

193

General governments

Annex V.Part 1.42(b)

194

Credit institutions

Annex V.Part 1.42(c)

195

Other financial corporations

Annex V.Part 1.42(d)

196

Non-financial corporations

Annex V.Part 1.42(e)

197

Households

Annex V.Part 1.42(f)

201

DEBT INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME OR THROUGH EQUITY SUBJECT TO IMPAIRMENT

Annex V.Part 2.249(b)

211

Debt securities

Annex V.Part 1.31, 44(b)

212

Central banks

Annex V.Part 1.42(a)

213

General governments

Annex V.Part 1.42(b)

214

Credit institutions

Annex V.Part 1.42(c)

215

Other financial corporations

Annex V.Part 1.42(d)

216

Non-financial corporations

Annex V.Part 1.42(e)

221

Loans and advances

Annex V.Part 1.32, 44(a)

222

Central banks

Annex V.Part 1.42(a)

223

General governments

Annex V.Part 1.42(b)

224

Credit institutions

Annex V.Part 1.42(c)

225

Other financial corporations

Annex V.Part 1.42(d)

226

Non-financial corporations

Annex V.Part 1.42(e)

227

Households

Annex V.Part 1.42(f)

231

DEBT INSTRUMENTS AT STRICT LOCOM, OR FAIR VALUE THROUGH PROFIT OR LOSS OR THROUGH EQUITY NOT SUBJECT TO IMPAIRMENT

Annex V.Part 2.249(c)

330

DEBT INSTRUMENTS OTHER THAN HELD FOR TRADING OR TRADING

Annex V.Part 2.246

335

DEBT INSTRUMENTS HELD FOR SALE

Annex V.Part 2.247

340

Loan commitments given

CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116, 246

20. Geographical breakdown

20.1 Geographical breakdown of assets by location of the activities

		References	Carrying amount Annex V.Part 1.27
			Domestic activitivies	Non-domestic activities
			Annex V.Part 2.270	Annex V.Part 2.270
			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 9. Appendix A
060	Derivatives	IFRS 9. Appendix A
070	Equity instruments	IAS 32.11
080	Debt securities	Annex V.Part 1.31
090	Loans and advances	Annex V.Part 1.32
096	Non-trading financial assets mandatorily at fair value through profit or loss	IFRS 7.8(a)(ii); IFRS 9.4.1.4
097	Equity instruments	IAS 32.11
098	Debt securities	Annex V.Part 1.31
099	Loans and advances	Annex V.Part 1.32
100	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
120	Debt securities	Annex V.Part 1.31
130	Loans and advances	Annex V.Part 1.32
141	Financial assets at fair value through other comprehensive income	IFRS 7.8(h); IFRS 9.4.1.2A
142	Equity instruments	IAS 32.11
143	Debt securities	Annex V.Part 1.31
144	Loans and advances	Annex V.Part 1.32
181	Financial assets at amortised cost	IFRS 7.8(f); IFRS 9.4.1.2
182	Debt securities	Annex V.Part 1.31
183	Loans and advances	Annex V.Part 1.32
240	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.22
250	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(a); IFRS 9.6.5.8
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 1.21, 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, Annex V.Part 2.7
320	ASSETS	IAS 1.9(a), IG 6

20.2 Geographical breakdown of liabilities by location of the activities

		References	Carrying amount Annex V.Part 1.27
			Domestic activitivies	Non-domestic activities
			Annex V.Part 2.270	Annex V.Part 2.270
			010	020
010	Financial liabilities held for trading	IFRS 7.8 (e) (ii); IFRS 9.BA.6
020	Derivatives	IFRS 9.Appendix A; IFRS 9.4.2.1(a); IFRS 9.BA.7(a)
030	Short positions	IFRS 9.BA7(b)
040	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
050	Debt securities issued	Annex V.Part 1.37
060	Other financial liabilities	Annex V.Part 1.38-41
070	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IFRS 9.4.2.2
080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
090	Debt securities issued	Annex V.Part 1.37
100	Other financial liabilities	Annex V.Part 1.38-41
110	Financial liabilities measured at amortised cost	IFRS 7.8(g); IFRS 9.4.2.1
120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
130	Debt securities issued	Annex V.Part 1.37
140	Other financial liabilities	Annex V.Part 1.38-41
150	Derivatives – Hedge accounting	IFRS 9.6.2.1; Annex V.Part 1.26
160	Fair value changes of the hedged items in portfolio hedge of interest rate risk	IAS 39.89A(b), IFRS 9.6.5.8
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 2.12
200	Other liabilities	Annex V.Part 2.13
210	Liabilities included in disposal groups classified as held for sale	IAS 1.54 (p); IFRS 5.38, Annex V.Part 2.14
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 2.270	Annex V.Part 2.270
			010	020
010	Interest income	IAS 1.97; Annex V.Part 2.31
020	(Interest expenses)	IAS 1.97; Annex V.Part 2.31
030	(Expenses on share capital repayable on demand)	IFRIC 2.11
040	Dividend income	Annex V.Part 2.40
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	Annex V.Part 2.45
080	Gains or (-) losses on financial assets and liabilities held for trading, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46
083	Gains or (-) losses on non-trading financial assets mandatorily at fair value through profit or loss	IFRS 9.5.7.1
090	Gains or (-) losses on financial assets and liabilities designated at fair value through profit or loss, net	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.44
100	Gains or (-) losses from hedge accounting, net	Annex V.Part 2.47-48
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 2.314-316
150	(Other operating expenses)	Annex V.Part 2.314-316
155	TOTAL OPERATING INCOME, NET
160	(Administrative expenses)
170	(Depreciation)	IAS 1.102, 104
171	Modification gains or (-) losses, net	IFRS 9.5.4.3, IFRS 9 Appendix A; Annex V Part 2.49
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(a)(viii); Annex V Part 2.51, 53
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	Annex V.Part 2.54
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 2.55
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(ea); IFRS 5.33(a), 5.33 A; Annex V Part 2.56
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					Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
				Of which: held for trading or trading	of which: financial assets subject to impairment	Of which: debt forbearance	Of which: non-perfoming	Accumulated impairment
			Annex V.Part 1.34, Part 2.271, 275	Annex V.Part 1.15(a), Part 2.273	Annex V.Part 2.273	Annex V.Part 2.275	Annex V.Part 2.275	Annex V.Part 2.274	Annex V.Part 2.274
			010	011	012	022	025	031	040
010	Derivatives	IFRS 9 Appendix A, Annex V.Part 2.272
020	Of which: credit institutions	Annex V.Part 1.42(c)
030	Of which: other financial corporations	Annex V.Part 1.42(d)
040	Equity instruments	IAS 32.11
050	Of which: credit institutions	Annex V.Part 1.42(c)
060	Of which: other financial corporations	Annex V.Part 1.42(d)
070	Of which: non-financial corporations	Annex V.Part 1.42(e)
080	Debt securities	Annex V.Part 1.31, 44(b)
090	Central banks	Annex V.Part 1.42(a)
100	General governments	Annex V.Part 1.42(b)
110	Credit institutions	Annex V.Part 1.42(c)
120	Other financial corporations	Annex V.Part 1.42(d)
130	Non-financial corporations	Annex V.Part 1.42(e)
140	Loans and advances	Annex V.Part 1.32, 44(a)
150	Central banks	Annex V.Part 1.42(a)
160	General governments	Annex V.Part 1.42(b)
170	Credit institutions	Annex V.Part 1.42(c)
180	Other financial corporations	Annex V.Part 1.42(d)
190	Non-financial corporations	Annex V.Part 1.42(e)
200	Of which: Small and Medium-sized Enterprises	SME Art 1 2(a)
210	Of which: Loans collateralized by commercial immovable property	Annex V.Part 2.86(a), 87
220	Households	Annex V.Part 1.42(f)
230	Of which: Loans collateralized by residential immovable property	Annex V.Part 2.86(a), 87
240	Of which: Credit for consumption	Annex V.Part 2.88(a)

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			Provisions for commitments and guarantees given
				Of which: debt forbearance	Of which: non-perfoming	Provisions for commitments and guarantees given
			Annex V.Part 2.118, 271	Annex V.Part 2.240-258	Annex V.Part 2.275	Annex V.Part 2.276
			010	022	025	030
010	Loan commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 113, 116
020	Financial guarantees given	IFRS 4 Annex A; CRR Annex I; Annex V.Part 1.44(f), Part 2.102-105, 114, 116
030	Other Commitments given	CRR Annex I; Annex V.Part 1.44(g), Part 2.102-105, 115, 116

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 1.27, 2.271
			010
010	Derivatives	IFRS 9 Appendix A, Annex V.Part 1.44(e), Part 2.272
020	Of which: credit institutions	Annex V.Part 1.42(c)
030	Of which: other financial corporations	Annex V.Part 1.42(d)
040	Short positions	IFRS 9.BA7(b); Annex V.Part 1.44(d)
050	Of which: credit institutions	Annex V.Part 1.42(c)
060	Of which: other financial corporations	Annex V.Part 1.42(d)
070	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
080	Central banks	Annex V.Part 1.42(a)
090	General governments	Annex V.Part 1.42(b)
100	Credit institutions	Annex V.Part 1.42(c)
110	Other financial corporations	Annex V.Part 1.42(d)
120	Non-financial corporations	Annex V.Part 1.42(e)
130	Households	Annex V.Part 1.42(f)

20.7.1 Geographical breakdown by residence of the counterparty of loans and advances other than held for trading to non-financial corporations by NACE codes

z-axis		Country of residence of the counterparty

		References	Non-financial corporations Annex V. Part 2.271, 277
			Gross carrying amount			Accumulated impairment	Accumulated negative changes in fair value due to credit risk on non-performing exposures
				of which: loans and advances subject to impairment	Of which: non-performing	Accumulated impairment
			Annex V.Part 1.34, Part 2.275	Annex V.Part 2.273	Annex V.Part 2.275	Annex V.Part 2.274	Annex V.Part 2.274
			010	011	012	021	022
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
105	K Financial and insurance activities	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 1.32

21. Tangible and intangible assets: assets subject to operating lease

		References	Carrying amount
			Annex V.Part 2.278-279
			010
010	Property plant and equipment	IAS 16.6; IAS 1.54(a)
020	Revaluation model	IAS 17.49; IAS 16.31, 73(a)(d)
030	Cost model	IAS 17.49; IAS 16.30, 73(a)(d)
040	Investment property	IAS 40.IN5; IAS 1.54(b)
050	Fair value model	IAS 17.49; IAS 40.33-55, 76
060	Cost model	IAS 17.49; IAS 40.56,79(c)
070	Other intangible assets	IAS 38.8, 118
080	Revaluation model	IAS 17.49; IAS 38.75-87, 124(a)(ii)
090	Cost model	IAS 17.49; IAS 38.74

22. Asset management, custody and other service functions

22.1 Fee and commission income and expenses by activity

		References	Current period
		References	Annex V.Part 2.280
		IFRS 7.20(c)	010
010	Fee and commission income	Annex V.Part 2.281-283
020	Securities
030	Issuances	Annex V.Part 2.284(a)
040	Transfer orders	Annex V.Part 2.284(b)
050	Other	Annex V.Part 2.284(c)
060	Clearing and settlement	Annex V.Part 2.284(d)
070	Asset management	Annex V.Part 2.284(e); 285(a)
080	Custody [by type of customer]	Annex V.Part 2.284(e); 285(b)
090	Collective investment
100	Other
110	Central administrative services for collective investment	Annex V.Part 2.284(e); 285(c)
120	Fiduciary transactions	Annex V.Part 2.284(e); 285(d)
130	Payment services	Annex V.Part 2.284(e), 285(e)
140	Customer resources distributed but not managed [by type of product]	Annex V.Part 2.285(f)
150	Collective investment
160	Insurance products
170	Other
180	Structured Finance	Annex V.Part 2.284(f)
190	Loan servicing activities	Annex V.Part 2.284(g)
200	Loan commitments given	IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h)
210	Financial guarantees given	IFRS 9.4.2.1 (c)(ii); Annex V.Part 2.284(h)
220	Other	Annex V.Part 2.284(j)
230	(Fee and commission expenses)	Annex V.Part 2.113-115
240	(Clearing and settlement)	Annex V.Part 2.284(d)
250	(Custody)	Annex V.Part 2.285(b)
260	(Loan servicing activities)	Annex V.Part 2.284(g)
270	(Loan commitments received)	Annex V.Part 2.284(i)
280	(Financial guarantees received)	Annex V.Part 2.284(i)
290	(Other)	Annex V.Part 2.284(j)

22.2 Assets involved in the services provided

		Reference	Amount of the assets involved in the services provided
			Annex V.Part 2.285(g)
			010
010	Asset management [by type of customer]	Annex V.Part 2.285(a)
020	Collective investment
030	Pension funds
040	Customer portfolios managed on a discretionary basis
050	Other investment vehicles
060	Custody assets [by type of customer]	Annex V.Part 2.285(b)
070	Collective investment
080	Other
090	Of which: entrusted to other entities
100	Central administrative services for collective investment	Annex V.Part 2.285(c)
110	Fiduciary transactions	Annex V.Part 2.285(d)
120	Payment services	Annex V.Part 2.285(e)
130	Customer resources distributed but not managed [by type of product]	Annex V.Part 2.285(f)
140	Collective investment
150	Insurance products
160	Other

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 exposures 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 2.286		IFRS 12.29(a)	IFRS 12.B26(e)		IFRS 12 B26(b); Annex V.Part 2.287
			010	020	030	040	050	060	080
010	Total

30.2 Breakdown of interests in unconsolidated structured entities by nature of the activities

By nature of the activities		References	Carrying amount
			Securitisation Special Purpose Entities	Asset management	Other activities
			CRR art 4(1)(66)	Annex V.Part 2.285(a)
		IFRS 12.24, 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 2.213-239
030	Derivatives	IFRS 9 Appendix A; Annex V.Part 2.272
040	Equity instruments	IAS 32.11
050	Debt securities	Annex V.Part 1.31
060	Loans and advances	Annex V.Part 1.32
070	Selected equity and financial liabilites recognised in the reporting institution's balance sheet	IFRS 12.29(a),(b)
080	Equity instruments issued	IAS 32.11
090	Derivatives	IFRS 9 Appendix A; Annex V.Part 2.272
100	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
110	Debt securities issued	Annex V.Part 1.37
			Nominal amount
120	Off-balance sheet exposures given by the reporting institution	IFRS 12.B26.(e); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118
131	of which: non-performing	Annex V.Part 2.117

31. Related parties

31.1 Related parties: amounts payable to and amounts receivable from

		References Annex V.Part 2.288-291	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 2.289	IAS 24.19(d),(e); Annex V.Part 2.289	IAS 24.19(f)	IAS 24.19(g)
			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 1.31
040	Loans and advances	Annex V.Part 1.32
050	of which: non-performing	Annex V. Part 2.213-239
060	Selected financial liabilities	IAS 24.18(b)
070	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
080	Debt securities issued	Annex V.Part 1.37
090	Nominal amount of loan commitments, financial guarantees and other commitments given	IAS 24.18(b); CRR Annex I; Annex V.Part 2.102-105, 113-115, 118
100	of which: non-performing	IAS 24.18(b); Annex V. Part 2.117
110	Loan commitments, financial guarantees and other commitments received	IAS 24.18(b); Annex V.Part 2.290
120	Notional amount of derivatives	Annex V.Part 2.133-135
131	Accumulated impairment and accumulated negative changes in fair value due to credit risk on non-performing exposures	IAS 24.1(c); Annex V.Part 2.69-71, 291
132	Provisions on non-performing off-balance sheet exposures	Annex V.Part 2.11, 106, 291

31.2 Related parties: expenses and income generated by transactions with

		References Annex V.Part 2.288-289, 292-293	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)
			010	020	030	040	050
010	Interest income	IAS 24.18(a); Annex V.Part 2.31
020	Interest expenses	IAS 24.18(a); IAS 1.97; Annex V.Part 2.31
030	Dividend income	IAS 24.18(a); Annex V.Part 2.40
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 de-recognition of financial assets and liabilities not measured at fair value through profit or loss	IAS 24.18(a)
070	Gains or (-) losses on de-recognition of other than financial assets	IAS 24.18(a); Annex V.Part 2.292
080	Impairment or (-) reversal of impairment on non-performing exposures	IAS 24.18(d); Annex V.Part 2.293
090	Provisions or (-) reversal of provisions on non-performing exposures	Annex V. Part 2.50, 293

40. Group structure

40.1 Group structure: “entity-by-entity”

LEI code

Entity code

Entity name

Entry date

Share capital of investee

Equity of investee

Total assets of investee

Profit or (-) loss of investee

Residence of investee

Sector of investee

NACE Code

Accumulated equity interest [%]

Voting rights [%]

Group structure [relationship]

Accounting treatment [Accounting Group]

Accounting treatment [CRR Group]

Carrying amount

Acquisition cost

Goodwill link to Investee

Fair value of investments for which there are published price quotations

Annex V.Part 2.294-295, 296(a)

Annex V.Part 2.294-295, 296(b)

IFRS 12.12(a), 21(a)(i); Annex V.Part 2.294-295, 296(c)

Annex V.Part 2.294-295, 296(d)

Annex V.Part 2.294-295, 296(e)

IFRS 12.B12(b); Annex V.Part 2.294-295, 296(f)

IFRS 12.12.(b), 21.(a).(iii); Annex V.Part 2.294-295, 296(g)

Annex V.Part 2.294-295, 296(h)

Annex V.Part 2.294-295, 296(i)

IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(j)

IFRS 12.21(a)(iv); Annex V.Part 2.294-295, 296(k)

IFRS 12.10(a)(i); Annex V.Part 2.294-295, 296(l)

IFRS 12.21(b); Annex V.Part 2.294-295, 296(m)

CRR art 18; Annex V.Part 2.294-295, 296(n)

Annex V.Part 2.294-295, 296(0)

Annex V.Part 2.294-295, 296(p)

Annex V.Part 2.294-295, 296(q)

IFRS 12.21(b)(iii); Annex V.Part 2.294-295, 296(r)

010

020

030

040

050

060

070

080

090

095

100

110

120

130

140

150

160

170

180

190

40.2. Group structure: “instrument-by-instrument”

Security code	Entity code	Holding company LEI code	Holding company code	Holding company name	Accumulated equity interest (%)	Carrying amount	Acquisition cost
Annex V.Part 2.297(a)	Annex V.Part 2.296(b), 297(c)	Annex V.Part 2.297(b)	Annex V.Part 2.297(b)		Annex V.Part 2.296(j), 297(c)	Annex V.Part 2.296(o), 297(c)	Annex V.Part 2.296(p), 297(c)
010	020	030	040	050	060	070	080

41. Fair value

41.1 Fair value hierarchy: financial instruments at amortised cost

		References Annex V.Part 2.298	Fair value IFRS 7.25-26	Fair value hierarchy IFRS 13.97, 93(b)
		References Annex V.Part 2.298	Fair value IFRS 7.25-26	Level 1 IFRS 13.76	Level 2 IFRS 13.81	Level 3 IFRS 13.86
ASSETS			010	020	030	040
015	Financial assets at amortised cost	IFRS 7.8(f); IFRS 9.4.1.2
016	Debt securities	Annex V.Part 1.31
017	Loans and advances	Annex V.Part 1.32
LIABILITIES
070	Financial liabilities measured at amortised cost	IFRS 7.8(g); IFRS 9.4.2.1
080	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
090	Debt securities issued	Annex V.Part 1.37
100	Other financial liabilities	Annex V.Part 1.38-41

41.2 Use of the Fair Value Option

		References	Carrying amount Annex V.Part 1.27
			Accounting mismatch	Managed on a fair value basis	Hybrid contracts	Managed for credit risk
			IFRS 9.B4.1.29	IFRS 9.B4.1.33	IFRS 9.4.3.6; IFRS 9.4.3.7; Annex V.Part 2.300	IFRS 9.6.7; IFRS 7.8(a)(e); Annex V.Part 2.301
ASSETS			010	020	030	040
010	Financial assets designated at fair value through profit or loss	IFRS 7.8(a)(i); IFRS 9.4.1.5
030	Debt securities	Annex V.Part 1.31
040	Loans and advances	Annex V.Part 1.32
LIABILITIES
050	Financial liabilities designated at fair value through profit or loss	IFRS 7.8 (e)(i); IFRS 9.4.2.2
060	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
070	Debt securities issued	Annex V.Part 1.37
080	Other financial liabilities	Annex V.Part 1.38-41

42. Tangible and intangible assets: carrying amount by measurement method

		References Annex V.Part 2.302	Carrying amount
		References Annex V.Part 2.302	010
010	Property plant and equipment	IAS 16.6; IAS 16.29; IAS 1.54(a)
020	Revaluation model	IAS 16.31, 73(a),(d)
030	Cost model	IAS 16.30, 73(a),(d)
040	Investment property	IAS 40.5, 30; IAS 1.54(b)
050	Fair value model	IAS 40.33-55, 76
060	Cost model	IAS 40.56, 79(c)
070	Other intangible assets	IAS 38.8, 118, 122; Annex V.Part 2.303
080	Revaluation model	IAS 38.75-87, 124(a)(ii)
090	Cost model	IAS 38.74

43. Provisions

		References National GAAP compatible IFRS	Carrying amount Annex V.Part 1.27
			Pensions and other post employment defined benefit obligations	Other long term employee benefits	Restructuring	Pending legal issues and tax litigation	Other commitments and guarantees given measured under IAS 37 and guarantees given measured under IFRS 4	Other provisions
			IAS 19.63; IAS 1.78(d); Annex V.Part 2.9	IAS 19.153; IAS 1.78(d); Annex V.Part 2.10	IAS 37.70-83	IAS 37.14	IAS 37; IFRS 4; Annex V. Part 2.304-305	IAS 37.14
			010	020	030	040	055	060
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)

44 Defined benefit plans and employee benefits

44.1 Components of net defined benefit plan assets and liabilities

		References	Amount
			Annex V.Part 2.306-307
			010
010	Fair value of defined benefit plan assets	IAS 19.140(a)(i), 142
020	Of which: Financial instruments issued by the institution	IAS 19.143
030	Equity instruments	IAS 19.142(b)
040	Debt instruments	IAS 19.142(c)
050	Real estate	IAS 19.142(d)
060	Other defined benefit plan assets
070	Present value of defined benefit obligations	IAS 19.140(a)(ii)
080	Effect of the asset ceiling	IAS 19.140(a)(iii)
090	Net defined benefit assets [Carrying amount]	IAS 19.63; Annex V.Part 2.308
100	Provisions for pensions and other post-employment defined benefit obligations [Carrying amount]	IAS 19.63, IAS 1.78(d); Annex V.Part 2.9
110	Memo item: Fair value of any right to reimbursement recognised as an asset	IAS 19.140(b)

44.2 Movements in defined benefit obligations

		References	Defined benefit obligations
			Annex V.Part 2.306, 309
			010
010	Opening balance [present value]	IAS 19.140(a)(ii)
020	Current service cost	IAS 19.141(a)
030	Interest cost	IAS 19.141(b)
040	Contributions paid	IAS 19.141(f)
050	Actuarial (-) gains or losses from changes in demographic assumptions	IAS 19.141(c)(ii)
060	Actuarial (-) gains or losses from changes in financial assumptions	IAS 19.141(c)(iii)
070	Foreign currency exchange increase or (-) decrease	IAS 19.141(e)
080	Benefits paid	IAS 19.141(g)
090	Past service cost, including gains and losses arising from settlements	IAS 19.141(d)
100	Increase or (-) decrease through business combinations and disposals	IAS 19.141(h)
110	Other increases or (-) decreases
120	Closing balance [present value]	IAS 19.140(a)(ii); Annex V.Part 2.310

44.3 Memo items [related to staff expenses]

		References	Current period
		References	010
010	Pension and similar expenses	Annex V.Part 2.311(a)
020	Share based payments	IFRS 2.44; Annex V.Part 2.311(b)

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
				Annex V.Part 2.312
			010	020
010	Financial assets designated at fair value through profit or loss	IFRS 7.20(a)(i); IFRS 9.4.1.5
020	Financial liabilities designated at fair value through profit or loss	IFRS 7.20(a)(i); IFRS 9.4.2.2
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

		References	Current period
			Annex V.Part 2.313
			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
		References	010	020
010	Changes in fair value in tangible assets measured using the fair value model	IAS 40.76(d); Annex V.Part 2.314
020	Investment property	IAS 40.75(f); Annex V.Part 2.314
030	Operating leases other than investment property	IAS 17.50, 51, 56(b); Annex V.Part 2.315
040	Other	Annex V.Part 2.316
050	OTHER OPERATING INCOME OR EXPENSES	Annex V.Part 2.314-316

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

Other reserves

(-) Treasury shares

Profit or (-) loss atributable to owners of the parent

(-) Interim dividends

Minority interests

Total

Accumulated Other Comprehensive Income

Other items

IAS 1.106, 54(r)

IAS 1.106, 78(e)

IAS 1.106, Annex V.Part 2.18-19

IAS 1.106; Annex V.Part 2.20

IAS 1.106

CRR art 4(1)(123)

IFRS 1.30 D5-D8

IAS 1.106, 54(c)

IAS 1.106; IAS 32.34, 33; Annex V.Part 2.30

IAS 1.106(a)

IAS 1.106; IAS 32.35

IAS 1.54(q), 106(a)

IAS 1.9(c), IG6

010

020

030

040

050

060

070

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); Annex V.Part 2.318

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]’