ANNEX I
Annex I to Regulation (EU) 2015/534 (ECB/2015/13) entitled ‘Simplified supervisory financial reporting’ is amended as follows:
Tables 1 and 2 are replaced by the following:
‘Table 1
Template number | Name of the template or of the group of template |
PART 1 [QUARTERLY FREQUENCY] | |
Balance Sheet Statement [Statement of Financial Position] | |
1.1 | Balance Sheet Statement: assets |
1.2 | Balance Sheet Statement: liabilities |
1.3 | Balance Sheet Statement: equity |
2 | Statement of profit or loss |
Breakdown of financial assets by instrument and by counterparty sector | |
4.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
4.2.1 | 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 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
4.3.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
4.4.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
4.5 | Subordinated financial assets |
5.1 | Breakdown of non-trading loans and advances by product |
6.1 | Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes |
Breakdown of financial liabilities | |
8.1 | Breakdown of financial liabilities by product and by counterparty sector |
8.2 | Subordinated financial liabilities |
Loan commitments, financial guarantees and other commitments | |
9.1.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
9.2 | Loan commitments, financial guarantees and other commitments received |
10 | Derivatives – Trading and economic hedges |
Hedge accounting | |
11.1 | Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge |
Movements in allowances and provisions for credit losses | |
12.1 | Movements in allowances and provisions for credit losses |
Collateral and guarantees received | |
13.1 | Breakdown of collateral and guarantees by loans and advances other than held for trading |
13.2.1 | Collateral obtained by taking possession during the period [held at the reference date] |
13.3.1 | Collateral obtained by taking possession accumulated |
14 | Fair value hierarchy: financial instruments at fair value |
Breakdown of selected statement of profit or loss items | |
16.1 | Interest income and expenses by instrument and counterparty sector |
16.3 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument |
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet | |
17.1 | Reconciliation between accounting and CRR scope of consolidation: Assets |
17.2 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures – loan commitments, financial guarantees and other commitments given |
17.3 | Reconciliation between accounting and CRR scope of consolidation: Liabilities |
Information on performing and non-performing exposures | |
18.0 | Information on performing and non-performing exposures |
18.1 | Inflows and outflows of non-performing exposures – loans and advances by counterparty sector |
18.2 | Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
19 | Forborne exposures |
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] | |
Geographical breakdown | |
20.4 | Geographical breakdown of assets by residence of the counterparty |
20.5 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
20.6 | Geographical breakdown of liabilities by residence of the counterparty |
PART 4 [ANNUAL] | |
Group structure | |
40.1 | Group structure: “entity-by-entity” |
Table 2
Template number | Name of the template or of the group of template |
PART 1 [QUARTERLY FREQUENCY] | |
Balance Sheet Statement [Statement of Financial Position] | |
1.1 | Balance Sheet Statement: assets |
1.2 | Balance Sheet Statement: liabilities |
1.3 | Balance Sheet Statement: equity |
2 | Statement of profit or loss |
Breakdown of financial assets by instrument and by counterparty sector | |
4.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets held for trading |
4.2.1 | 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 | Breakdown of financial assets by instrument and by counterparty sector: financial assets designated at fair value through profit or loss |
4.3.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at fair value through other comprehensive income |
4.4.1 | Breakdown of financial assets by instrument and by counterparty sector: financial assets at amortised cost |
4.5 | Subordinated financial assets |
4.6 | Breakdown of financial assets by instrument and by counterparty sector: trading financial assets |
4.7 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value through profit or loss |
4.8 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at fair value to equity |
4.9 | Breakdown of financial assets by instrument and by counterparty sector: non-trading non-derivative financial assets measured at a cost-based method |
4.10 | Breakdown of financial assets by instrument and by counterparty sector: other non-trading non-derivative financial assets |
5.1 | Breakdown of non-trading loans and advances by product |
6.1 | Breakdown of loans and advances other than held for trading to non-financial corporations by NACE codes |
Breakdown of financial liabilities | |
8.1 | Breakdown of financial liabilities by product and by counterparty sector |
8.2 | Subordinated financial liabilities |
Loan commitments, financial guarantees and other commitments | |
9.1 | Off-balance sheet exposures under national GAAP: loan commitments, financial guarantees and other commitments given |
9.1.1 | Off-balance sheet exposures: loan commitments, financial guarantees and other commitments given |
9.2 | Loan commitments, financial guarantees and other commitments received |
10 | Derivatives – Trading and economic hedges |
Hedge accounting | |
11.1 | Derivatives – Hedge accounting: Breakdown by type of risk and type of hedge |
11.2 | Derivatives – Hedge accounting under national GAAP: Breakdown by type of risk |
Movements in allowances and provisions for credit losses | |
12 | Movements in allowances for credit losses and impairment of equity instruments under national GAAP |
12.1 | Movements in allowances and provisions for credit losses |
Collateral and guarantees received | |
13.1 | Breakdown of collateral and guarantees by loans and advances other than held for trading |
13.2.1 | Collateral obtained by taking possession during the period [held at the reference date] |
13.3.1 | Collateral obtained by taking possession accumulated |
14 | Fair value hierarchy: financial instruments at fair value |
Breakdown of selected statement of profit or loss items | |
16.1 | Interest income and expenses by instrument and counterparty sector |
16.3 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by instrument |
16.4 | Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk |
Reconciliation between accounting and CRR scope of consolidation: Balance Sheet | |
17.1 | Reconciliation between accounting and CRR scope of consolidation: Assets |
17.2 | Reconciliation between accounting and CRR scope of consolidation: Off-balance sheet exposures – loan commitments, financial guarantees and other commitments given |
17.3 | Reconciliation between accounting and CRR scope of consolidation: Liabilities |
Information on performing and non-performing exposures | |
18.0 | Information on performing and non-performing exposures |
18.1 | Inflows and outflows of non-performing exposures – loans and advances by counterparty sector |
18.2 | Commercial Real Estate (CRE) loans and additional information on loans secured by immovable property |
19 | Forborne exposures |
PART 2 [QUARTERLY WITH THRESHOLD: QUARTERLY FREQUENCY OR NOT REPORTING] | |
Geographical breakdown | |
20.4 | Geographical breakdown of assets by residence of the counterparty |
20.5 | Geographical breakdown of off-balance sheet exposures by residence of the counterparty |
20.6 | Geographical breakdown of liabilities by residence of the counterparty |
PART 4 [ANNUAL] | |
Group structure | |
40.1 | Group structure: “entity-by-entity”’ |