Regulation (EU) 2017/1538 of the ECB Annex III

ANNEX III

‘ANNEX V

“FINREP data points” under national accounting frameworks

FINREP Templates for GAAP

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

F 02.00

Statement of profit or loss

5.1

F 05.01

Breakdown of non-trading Loans and advances by product

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

F 10.00

Derivatives - Trading and economic hedges

Hedge accounting

11.2

F 11.02

Derivatives - Hedge accounting under national GAAP: Breakdown by type of risk

F 18.00

Performing and non-performing exposures

F 19.00

Forborne exposures

COLOUR CODE IN TEMPLATES:

	Parts for national GAAP reporters
	Cell not to be submitted for reporting institutions subject to the relevant accounting framework
	Data point to be submitted

1. Balance Sheet Statement [Statement of Financial Position]

1.1 Assets

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
					Annex V.Part 1.27-28
					010
010	Cash, cash balances at central banks and other demand deposits	BAD art 4.Assets(1)	IAS 1.54 (i)
020	Cash on hand	Annex V.Part 2.1	Annex V.Part 2.1
030	Cash balances at central banks	BAD art 13(2); Annex V.Part 2.2	Annex V.Part 2.2
040	Other demand deposits	Annex V.Part 2.3	Annex V.Part 2.3	5
050	Financial assets held for trading	Accounting Directive art 8(1)(a), (5); IAS 39.9	IFRS 9.Appendix A
060	Derivatives	CRR Annex II	IFRS 9.Appendix A	10
070	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11	4
080	Debt securities	Annex V.Part 1.24, 26	Annex V.Part 1.31	4
090	Loans and advances	Annex V.Part 1.24, 27	Annex V.Part 1.32	4
091	Trading financial assets	BAD Article 32-33; Annex V.Part 1.17
092	Derivatives	CRR Annex II; Annex V.Part 1.17, 27		10
093	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
094	Debt securities	Annex V.Part 1.31		4
095	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	Accounting Directive art 8(1)(a), (6)	IFRS 7.8(a)(i); IFRS 9.4.1.5	4
110	Equity instruments		IAS 32.11;ECB/2013/33 Annex 2.Part 2.4-5	4
120	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31	4
130	Loans and advances	Annex V.Part 1.32	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
171	Non-trading non-derivative financial assets measured at fair value through profit or loss	BAD art 36(2)		4
172	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
173	Debt securities	Annex V.Part 1.31		4
174	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); Annex V.Part 1.32		4
175	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (8)		4
176	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
177	Debt securities	Annex V.Part 1.31		4
178	Loans and advances	Accounting Directive art 8(1)(a), (4)(b); 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
231	Non-trading non-derivative financial assets measured at a cost-based method	BAD art 35;Accounting Directive Article 6(1)(i) and Article 8(2); Annex V.Part1.18, 19		4
390	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
232	Debt securities	Annex V.Part 1.31		4
233	Loans and advances	Annex V.Part 1.32		4
234	Other non-trading non-derivative financial assets	BAD art 37; Accounting Directive Article 12(7); Annex V.Part 1.20		4
235	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5		4
236	Debt securities	Annex V.Part 1.31		4
237	Loans and advances	Annex V.Part 1.32		4
240	Derivatives – Hedge accounting	Accounting Directive art 8(1)(a), (6), (8); IAS 39.9; Annex V.Part 1.22	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	Accounting Directive art 8(5), (6); IAS 39.89A (a)	IAS 39.89A(a); IFRS 9.6.5.8
260	Investments in subsidiaries, joint ventures and associates	BAD art 4.Assets(7)-(8); Accounting Directive art 2(2); Annex V.Part 1.21, Part 2.4	IAS 1.54(e); Annex V.Part 1.21, Part 2.4	40
270	Tangible assets	BAD art 4.Assets(10)
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	BAD art 4.Assets(9); CRR art 4(1)(115)	IAS 1.54(c); CRR art 4(1)(115)
310	Goodwill	BAD art 4.Assets(9); CRR art 4(1)(113)	IFRS 3.B67(d); CRR art 4(1)(113)
320	Other intangible assets	BAD art 4.Assets(9)	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	Accounting Directive art 17(1)(f); CRR art 4(1)(106)	IAS 1.54(o); IAS 12.5; CRR art 4(1)(106)
360	Other assets	Annex V.Part 2.5, 6	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
375	(-) Haircuts for trading assets at fair value	Annex V Part 1.29
380	TOTAL ASSETS	BAD art 4 Assets	IAS 1.9(a), IG 6

1.2 Liabilities

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
					Annex V.Part 1.27-28
					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
061	Trading financial liabilities	Accounting Directive art 8(1)(a),(3),(6)		8
062	Derivatives	CRR Annex II; Annex V.Part 1.25		10
063	Short positions			8
064	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36		8
065	Debt securities issued	Annex V.Part 1.37		8
066	Other financial liabilities	Annex V.Part 1.38-41		8
070	Financial liabilities designated at fair value through profit or loss	Accounting Directive art 8(1)(a), (6); IAS 39.9	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	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
090	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37	8
100	Other financial liabilities	Annex V.Part 1.38-41	Annex V.Part 1.38-41	8
110	Financial liabilities measured at amortised cost	Accounting Directive art 8(3), (6); IAS 39.47	IFRS 7.8(g); IFRS 9.4.2.1	8
120	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	8
130	Debt securities issued	Annex V.Part 1.31	Annex V.Part 1.37	8
140	Other financial liabilities	Annex V.Part 1.32-34	Annex V.Part 1.38-41	8
141	Non-trading non-derivative financial liabilities measured at a cost-based method	Accounting Directive art 8(3)		8
142	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36		8
143	Debt securities issued	Annex V.Part 1.37		8
144	Other financial liabilities	Annex V.Part 1.38-41		8
150	Derivatives – Hedge accounting	Accounting Directive art 8(1)(a), (6), (8)(a); Annex V.Part 1.26	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	Accounting Directive art 8(5), (6); Annex V.Part 2.8; IAS 39.89A(b)	IAS 39.89A(b), IFRS 9.6.5.8
170	Provisions	BAD art 4.Liabilities(6)	IAS 37.10; IAS 1.54(l)	43
175	Funds for general banking risks [if presented within liabilities]	BAD art 38.1; CRR art 4(112); Annex V.Part 2.15
180	Pensions and other post employment defined benefit obligations	Annex V.Part 2.9	IAS 19.63; IAS 1.78(d); Annex V.Part 2.9	43
190	Other long term employee benefits	Annex V.Part 2.10	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	BAD Article 4 Liabilities (6)(c), Off balance sheet items, Article 27(11), Article 28(8), Article 33	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	BAD Article 4 Liabilities (6)(c), Off balance sheet items	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	Accounting Directive art 17(1)(f); CRR art 4(1)(108)	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	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
295	Haircuts for trading liabilities at fair value	Annex V Part 1.29
300	TOTAL LIABILITIES		IAS 1.9(b);IG 6

1.3 Equity

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Carrying amount
		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	010
010	Capital	BAD art 4.Liabilities(9), BAD art 22	IAS 1.54(r), BAD art 22	46
020	Paid up capital	BAD art 4.Liabilities(9)	IAS 1.78(e)
030	Unpaid capital which has been called up	BAD art 4.Liabilities(9); Annex V.Part 2.17	Annex V.Part 2.14
040	Share premium	BAD art 4.Liabilities(10); CRR art 4(1)(124)	IAS 1.78(e); CRR art 4(1)(124)	46
050	Equity instruments issued other than capital	Annex V.Part 2.18-19	Annex V.Part 2.18-19	46
060	Equity component of compound financial instruments	Accounting Directive art 8(6); Annex V.Part 2.18	IAS 32.28-29; Annex V.Part 2.18
070	Other equity instruments issued	Annex V.Part 2.19	Annex V.Part 2.19
080	Other equity	Annex V.Part 2.20	IFRS 2.10; Annex V.Part 2.20
090	Accumulated other comprehensive income	CRR art 4(1)(100)	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]	Accounting Directive art 8(1)(a), (6)(8)	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	BAD art 39(6)	IAS 21.52(b); IAS 21.32, 38-49
150	Hedging derivatives. Cash flow hedges reserve [effective portion]	Accounting Directive art 8(1)(a), (6)(8)	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 7.24E (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	BAD art 4.Liabilities(13); CRR art 4(1)(123)	CRR art 4(1)(123)
200	Revaluation reserves	BAD art 4.Liabilities(12)	IFRS 1.30, D5-D8; Annex V.Part 2.28
201	Tangible assets	Accounting Directive art 7(1)
202	Equity instruments	Accounting Directive art 7(1)
203	Debt securities	Accounting Directive art 7(1)
204	Other	Accounting Directive art 7(1)
205	Fair value reserves	Accounting Directive art 8(1)(a)
206	Hedge of net investments in foreign operations	Accounting Directive art 8(1)(a), (8)(b)
207	Hedging derivatives.Cash flow hedges	Accounting Directive art 8(1)(a), (8)(a); CRR article 30(a)
208	Hedging derivatives. Other hedges	Accounting Directive art 8(1)(a), (8)(a)
209	Non-trading non-derivative financial assets measured at fair value to equity	Accounting Directive art 8(1)(a), (8)(2)
210	Other reserves	BAD art 4 Liabilities(11)-(13)	IAS 1.54; IAS 1.78(e)
215	Funds for general banking risks [if presented within equity]	BAD art 38.1; CRR art 4(112); Annex V.Part 2.15
220	Reserves or accumulated losses of investments in subsidaries, joint ventures and associates accounted for using the equity method	Accounting Directive art 9(7)(a); art 27; Annex V.Part 2.29	IAS 28.11; Annex V.Part 2.29
230	Other	Annex V.Part 2.29	Annex V.Part 2.29
235	First consolidation differences	Accounting Directive art 24(3)(c)
240	(-) Treasury shares	Accounting Directive Annex III Annex III Assets D(III)(2); BAD art 4 Assets (12); Annex V.Part 2.30	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	BAD art 4.Liabilities(14)	IAS 1.81B (b)(ii)	2
260	(-) Interim dividends	CRR Article 26(2b)	IAS 32.35
270	Minority interests [Non-controlling interests]	Accounting Directive art 24(4)	IAS 1.54(q)
280	Accumulated Other Comprehensive Income	CRR art 4(1)(100)	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	BAD art 4.Liabilities	IAS 1.IG6

2. Statement of profit or loss

		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	Current period
		References National GAAP based on BAD	References National GAAP compatible IFRS	Breakdown in table	010
010	Interest income	BAD art 27.Vertical layout(1); Annex V.Part 2.31	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	Annex V.Part 2.37	IFRS 9.5.7.1, Annex V.Part 2.37
090	(Interest expenses)	BAD art 27.Vertical layout(2); Annex V.Part 2.31	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)	Annex V.Part 2.39	IFRS 9.5.7.1, Annex V.Part 2.39
150	(Expenses on share capital repayable on demand)		IFRIC 2.11
160	Dividend income	BAD art 27.Vertical layout(3); Annex V.Part 2.40	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	Annex V Part 2.42
200	Fee and commission income	BAD art 27.Vertical layout(4)	IFRS 7.20(c)	22
210	(Fee and commission expenses)	BAD art 27.Vertical layout(5)	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	BAD art 27.Vertical layout(6)	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	BAD art 27.Vertical layout(6)	IFRS 7.20(a)(i); IFRS 9.5.7.1; Annex V.Part 2.43, 46	16
285	Gains or (-) losses on trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)		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
295	Gains or (-) losses on non-trading financial assets and liabilities, net	BAD art 27.Vertical layout(6)		16
300	Gains or (-) losses from hedge accounting, net	Accounting Directive art 8(1)(a), (6), (8)	Annex V.Part 2.47	16
310	Exchange differences [gain or (-) loss], net	BAD art 39	IAS 21.28, 52 (a)
320	Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net	BAD art 27.Vertical layout(13)-(14); Annex V Part 2.56
330	Gains or (-) losses on derecognition of non-financial assets, net	Annex V. Part 2.48	IAS 1.34; Annex V. Part 2.48	45
340	Other operating income	BAD art 27.Vertical layout(7); Annex V.Part 2.314-316	Annex V.Part 2.314-316	45
350	(Other operating expenses)	BAD art 27.Vertical layout(10); Annex V.Part 2.314-316	Annex V.Part 2.314-316	45
355	TOTAL OPERATING INCOME, NET
360	(Administrative expenses)	BAD art 27.Vertical layout(8)
370	(Staff expenses)	BAD art 27.Vertical layout(8)(a)	IAS 19.7; IAS 1.102, IG 6	44
380	(Other administrative expenses)	BAD art 27.Vertical layout(8)(b);
390	(Depreciation)		IAS 1.102, 104
400	(Property, Plant and Equipment)	BAD art 27.Vertical layout(9)	IAS 1.104; IAS 16.73(e)(vii)
410	(Investment Properties)	BAD art 27.Vertical layout(9)	IAS 1.104; IAS 40.79(d)(iv)
415	(Goodwill)	BAD art 27.Vertical layout(9)
420	(Other intangible assets)	BAD art 27.Vertical layout(9)	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)	BAD art 27.Vertical layout(11)-(12)	IFRS 9.4.2.1(c),(d),9.B2.5; IAS 37, IFRS 4, Annex V.Part 2.50
450	(Other provisions)
455	(Increases or (-) decreases of the fund for general banking risks, net)	BAD art 38.2
460	(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)	BAD art 35-37, Annex V.Part 2.52, 53	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)	BAD art 27.Vertical layout(13)-(14)	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)	BAD art 27.Vertical layout(9)	IAS 16.73(e)(v-vi)
540	(Investment properties)	BAD art 27.Vertical layout(9)	IAS 40.79(d)(v)
550	(Goodwill)	BAD art 27.Vertical layout(9)	IFRS 3.Appendix B67(d)(v); IAS 36.124
560	(Other intangible assets)	BAD art 27.Vertical layout(9)	IAS 38.118 (e)(iv)(v)
570	(Other)		IAS 36.126 (a)(b)
580	Negative goodwill recognised in profit or loss	Accounting Directive art 24(3)(f)	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	BAD art 27.Vertical layout(13)-(14)	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)	BAD art 27.Vertical layout(15)	IAS 1.82(d); IAS 12.77
630	PROFIT OR (-) LOSS AFTER TAX FROM CONTINUING OPERATIONS	BAD art 27.Vertical layout(16)	IAS 1, IG 6
632	Extraordinary profit or (-) loss after tax	BAD art 27.Vertical layout(21)
633	Extraordinary profit or loss before tax	BAD art 27.Vertical layout(19)
634	(Tax expense or (-) income related to extraordinary profit or loss)	BAD art 27.Vertical layout(20)
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	BAD art 27.Vertical layout(23)	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)

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 1.27-28
				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 collateralised by immovable property	Annex V.Part 2.86(a), 87
By collateral	100	of which: other collateralised 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)

8. Breakdown of financial liabilities

8.1 Breakdown of financial liabilities by product and by counterparty sector

				Carrying amount Annex V.Part 1.27-28						Accumulated changes in fair value due to credit risk
				Held for trading	Designated at fair value through profit or loss	Amortised cost	Trading	At a cost-based method	Hedge accounting	Accumulated changes in fair value due to credit risk
			References National GAAP compatible IFRS	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
		References National GAAP based on BAD		Accounting Directive art 8(1)(a), (6); IAS 39.9, AG 14-15	Accounting Directive art 8(1)(a), (6); IAS 39.9	Accounting Directive art 8(3), (6); IAS 39.47	Accounting Directive art 8(3); Annex V.Part 1.25	Accounting Directive art 8(3)	Accounting Directive art 8(1)(a), (6), (8)(1)(a)	CRR art 33(1)(b), art 33(1)(c); Annex V.Part 2.102
		References National GAAP based on BAD		010	020	030	034	035	037	040
010	Derivatives	CRR Annex II	IFRS 9.BA.7(a)
020	Short positions		FRS 9.BA.7(b)
030	Equity instruments	ECB/2013/33 Annex 2.Part 2.4-5	IAS 32.11
040	Debt securities	Annex V.Part 1.31	Annex V.Part 1.31
050	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
060	Central banks	Annex V.Part 1.42(a), 44(c)	Annex V.Part 1.42(a), 44(c)
070	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1	ECB/2013/33 Annex 2.Part 2.9.1
080	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2	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	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	ECB/2013/33 Annex 2.Part 2.9.4
110	General governments	Annex V.Part 1.42(b), 44(c)	Annex V.Part 1.42(b), 44(c)
120	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1	ECB/2013/33 Annex 2.Part 2.9.1
130	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2	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	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	ECB/2013/33 Annex 2.Part 2.9.4
160	Credit institutions	Annex V.Part 1.42(c),44(c)	Annex V.Part 1.42(c),44(c)
170	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1	ECB/2013/33 Annex 2.Part 2.9.1
180	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2	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	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	ECB/2013/33 Annex 2.Part 2.9.4
210	Other financial corporations	Annex V.Part 1.42(d),44(c)	Annex V.Part 1.42(d),44(c)
220	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1	ECB/2013/33 Annex 2.Part 2.9.1
230	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2	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	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	ECB/2013/33 Annex 2.Part 2.9.4
260	Non-financial corporations	Annex V.Part 1.42(e), 44(c)	Annex V.Part 1.42(e), 44(c)
270	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1	ECB/2013/33 Annex 2.Part 2.9.1
280	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2	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	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	ECB/2013/33 Annex 2.Part 2.9.4
310	Households	Annex V.Part 1.42(f), 44(c)	Annex V.Part 1.42(f), 44(c)
320	Current accounts / overnight deposits	ECB/2013/33 Annex 2.Part 2.9.1	ECB/2013/33 Annex 2.Part 2.9.1
330	Deposits with agreed maturity	ECB/2013/33 Annex 2.Part 2.9.2	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	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	ECB/2013/33 Annex 2.Part 2.9.4
360	Debt securities issued	Annex V.1.37, Part 2.98	Annex V.Part 1.37, Part 2.98
370	Certificates of deposits	Annex V.Part 2.98(a)	Annex V.Part 2.98(a)
380	Asset-backed securities	CRR art 4(61)	CRR art 4(1)(61)
390	Covered bonds	CRR art 129	CRR art 129
400	Hybrid contracts	Annex V.Part 2.98(d)	Annex V.Part 2.98(d)
410	Other debt securities issued	Annex V.Part 2.98(e)	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	Annex V.Part 1.38-41
450	FINANCIAL LIABILITIES

8.2 Subordinated financial liabilities

				Carriyng amount
				Designated at fair value through profit or loss	At amortized cost	At a cost-based method
			References National GAAP compatible IFRS	IFRS 7.8(e)(i); IFRS 9.4.2.2, IFRS 9.4.3.5	IFRS 7.8(g); IFRS 9.4.2.1
		References National GAAP		Accounting Directive art 8(1)(a), (6); IAS 39.9	Accounting Directive art 8(3), (6); IAS 39.47	Accounting Directive art 8(3)
		References National GAAP		010	020	030
010	Deposits	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36	ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.36
020	Debt securities issued	Annex V.Part 1.37	Annex V.Part 1.37
030	SUBORDINATED FINANCIAL LIABILITIES	Annex V.Part 2.99-100	Annex V.Part 2.99-100

10. Derivatives - Trading and economic hedges

By type of risk / By product or by type of market				Carrying amount				Fair value		Notional amount
								Positive value	Negative value	Total Trading	of which: sold
				Financial assets Held for trading and trading	of which: Financial assets measured at a cost-based method / LOCOM	Financial liabilities Held for trading and trading	of which: Financial liabilities measured at a cost-based method / LOCOM	Positive value	Negative value	Total Trading	of which: sold
			References National GAAP compatible IFRS	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
		References National GAAP based on BAD		Annex V.Part 1.17, Part 2.120	Annex V.Part 2.124	Annex V.Part 1.25, Part 2.120	Annex V.Part 2.124	Annex V.Part 2.132	Annex V.Part 2.132	Annex V.Part 2.133-135	Annex V.Part 2.133-135
		References National GAAP based on BAD		010	011	020	016	022	025	030	040
010	Interest rate	Annex V.Part 2.129(a)	Annex V.Part 2.129(a)
020	of which: economic hedges	Annex V.Part 2.137-139	Annex V.Part 2.137-139
030	OTC options	Annex V.Part 2.136	Annex V.Part 2.136
040	OTC other	Annex V.Part 2.136	Annex V.Part 2.136
050	Organized market options	Annex V.Part 2.136	Annex V.Part 2.136
060	Organized market other	Annex V.Part 2.136	Annex V.Part 2.136
070	Equity	Annex V.Part 2.129(b)	Annex V.Part 2.129(b)
080	of which: economic hedges	Annex V.Part 2.137-139	Annex V.Part 2.137-139
090	OTC options	Annex V.Part 2.136	Annex V.Part 2.136
100	OTC other	Annex V.Part 2.136	Annex V.Part 2.136
110	Organized market options	Annex V.Part 2.136	Annex V.Part 2.136
120	Organized market other	Annex V.Part 2.136	Annex V.Part 2.136
130	Foreign exchange and gold	Annex V.Part 2.129(c)	Annex V.Part 2.129(c)
140	of which: economic hedges	Annex V.Part 2.137-139	Annex V.Part 2.137-139
150	OTC options	Annex V.Part 2.136	Annex V.Part 2.136
160	OTC other	Annex V.Part 2.136	Annex V.Part 2.136
170	Organized market options	Annex V.Part 2.136	Annex V.Part 2.136
180	Organized market other	Annex V.Part 2.136	Annex V.Part 2.136
190	Credit	Annex V.Part 2.129(d)	Annex V.Part 2.129(d)
195	of which: economic hedges with use of the fair value option	Annex V.Part 2.140	IFRS 9.6.7.1; Annex V.Part 2.140
201	of which: other economic hedges	Annex V.Part 2.137-140	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)	Annex V.Part 2.129(e)
260	of which: economic hedges	Annex V.Part 2.137-139	Annex V.Part 2.137-139
270	Other	Annex V.Part 2.129(f)	Annex V.Part 2.129(f)
280	of which: economic hedges	Annex V.Part 2.137-139	Annex V.Part 2.137-139
290	DERIVATIVES	CRR Annex II; Annex V.Part 1.16(a)	IFRS 9.Appendix A
300	of which: OTC - credit institutions	Annex V.Part 1.42(c), 44(e), Part 2.141 (a), 142	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)	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)	Annex V.Part 1.44(e), Part 2.141(c)

11. Hedge accounting

11.2 Derivatives - Hedge accounting under National GAAP: Breakdown by type of risk

By product or by type of market

References National GAAP based on BAD

Carrying amount

Notional amount

Fair value

Positive value

Negative value

Assets

of which: assets carried at amortised cost / LOCOM

Liabilities

of which: liabilities carried at amortised cost / LOCOM

Total Hedging

of which: derivatives carried at amortised cost / LOCOM

of which: sold

of which: derivatives carried at amortised cost / LOCOM

Annex V.Part 1.17, Part 2.120

Annex V.Part 2.124

Annex V.Part 1.25, Part 2.120

Annex V.Part 2.124

Annex V.Part 2.133-135

Annex V.Part 2.124

Annex V.Part 2.133-135

Annex V.Part 2.124

Annex V.Part 2.132

005

006

007

008

010

011

020

021

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

Organised market options

Annex V.Part 2.136

100

Organised 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

Organised market options

Annex V.Part 2.136

150

Organised 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

DERIVATIVES-HEDGE ACCOUNTING

Annex V.Part 1.22, 26

231

of which: fair value hedges

Annex V.Part 2.143

232

of which: cash flow hedges

Annex V.Part 2.143

233

of which: cost-price hedges

Annex V.Part 2.143, 144

234

of which: hedge in net investments in a foreign operation

Annex V.Part 2.143

235

of which: portfolio fair value hedges of interest rate risk

Annex V.Part 2.143

236

of which: portfolio cash flow hedges of interest rate risk

Annex V.Part 2.143

240

of which: OTC - credit institutions

Annex V.Part 1.42(c), 44(e), Part 2.141(a), 142

250

of which: OTC - other financial corporations

Annex V.Part 1.42(d), 44(e), Part 2.141(b)

260

of which: OTC - rest

Annex V.Part 1.44(e), Part 2.141(c)

18. Information on performing and non-performing exposures

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

References National GAAP compatible IFRS

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 2.237(a)

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 239

References National GAAP based on BAD

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)

CRR art 4(95); Annex V.Part 2.237(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 2.112, 113, 224

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

CRR Annex I; Annex V.Part 1.44(f), Part 2.112, 114, 225

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 2.112, 115, 224

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 National GAAP based on BAD

References National GAAP compatible IFRS

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

Annex V. Part 1.34, Part 2. 118, 240-245, 251-255

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)

CRR art 4(95); 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 2.112, 113, 246

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