Annex III

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

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

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

Information on performing and non-performing exposures

18.0

F 18.00

Information on performing and non-performing exposures

19

F 19.00

Forborne exposures

COLOUR CODE IN TEMPLATES Data point to be submitted

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); IFRS 16.47(a)

21, 42

290

Investment property

IAS 40.5; IAS 1.54(b); IFRS 16.48

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; IFRS 16.47 (a)

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

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

References

Breakdown in table

Carrying amount

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

References

Breakdown in table

Current period

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)

16

385

(Cash contributions to resolution funds and deposit guarantee schemes)

Annex V.Part 2.48i

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

435

(payment commitments to resolution funds and deposit guarantee schemes)

Annex V.Part 2.48i

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)

References

Gross carrying amount

Carrying amount Annex V.Part 1.27

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

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)

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)

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

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

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

445

of which: lease liabilities

IFRS 16.22, 26-28, 47(b)

450

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

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)

By product or by type of market

Carrying amount

Notional amount

Assets

Liabilities

Total Hedging

of which: sold

References

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)

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

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

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

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 <= 2 years

Past due > 2 year <= 5 years

Past due > 5 year <= 7 years

Past due > 7 years

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

Of which: defaulted

of which: Credit-impaired instruments (Stage 3)

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

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

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 < = 2 year

Past due > 2 year < = 5 year

Past due > 5 year <= 7 years

Past due > 7 years

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

Of which: Credit-impaired instruments (Stage 3)

Collateral received on performing exposues

Collateral received on non-performing exposures

Financial guarantees received on performing exposures

Financial guarantees received on non-performing exposures

010

020

030

055

056

057

060

070

080

090

101

102

106

107

109

110

121

130

140

141

142

150

160

170

180

191

192

196

197

950

951

201

200

205

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. 222, 235

IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)

IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)

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

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

Annex V. Part 2. 222, 235-236

IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)

CRR art 178; Annex V.Part 2.237(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. 238

IFRS 9.5.5.5; IFRS 7.35M(a); Annex V. Part 2. 237(d)

IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)

Annex V. Part 2. 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

Annex V. Part 2. 236, 238

IFRS 9.5.5.3; IFRS 7.35M(b)(i); Annex V. Part 2. 237(c)

IFRS 9.5.5.1; IFRS 9. Appendix A; Annex V. Part 2.237(a)

Annex V. Part 2. 239

Annex V. Part 2. 239

Annex V. Part 2. 239

Annex V. Part 2. 239

005

Cash balances at central banks and other demand deposits

Annex V.Part 2.2, 3

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, 234i (a)

150

Households

Annex V.Part 1.42(f)

160

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

170

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

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)

900

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

903

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

197

Households

Annex V.Part 1.42(f)

910

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

913

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

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)

920

Of which: Small and Medium-sized Enterprises

SME Art 1 2(a)

923

Of which: Loans collateralised by commercial immovable property

Annex V.Part 2.86(a), 87, 234i (a)

227

Households

Annex V.Part 1.42(f)

930

Of which: Loans collateralised by residential immovable property

Annex V.Part 2.86(a), 87, 234i (a)

933

Of which: Credit for consumption

Annex V.Part 2.88(a), 234i (b)

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

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

Of which: Collateral received on non-performing exposures with forbearance measures

Of which: Financial guarantees received on non-performing exposures with forbearance measures

010

020

030

040

050

060

070

080

090

100

110

120

130

140

150

160

170

175

180

185

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. 207

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

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

Annex V. Part 2. 268

Annex V. Part 2. 268

Annex V. Part 2. 268

Annex V. Part 2. 268

005

Cash balances at central banks and other demand deposits

Annex V.Part 2.2, 3

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, 234i (a)

150

Households

Annex V.Part 1.42(f)